<О приостановлении операций по счету>

The decision of the tax authorities to suspend operations on a company account also applies to corporate cards that relate to this account. This conclusion was first made by the Ministry of Finance of Russia in a letter dated 07.06.12 No. 03-02-07 / 1-135 (answer to a private request).

How to block a card

A bank that has received a decision from the inspectorate to block an account suspends all expenses on this account (clause 1, article 76 of the Tax Code). As the Ministry of Finance explained, there are no exceptions for corporate cards. And this means that as soon as the tax decision comes to the bank, it will block both the account and the card. After all, a corporate card is tied to bank account.

After blocking expenditure transactions it will not be possible to pay or withdraw cash through an ATM using a card. Neither withdraw cash from an ATM, nor transfer funds from the card to another account.

Frozen Operations

Difficulties arise in situations where information about card expenses is received by the bank after blocking. The fact is that at the time of payment or cash withdrawal through an ATM, the bank does not deduct money from the card, but only freezes it on the account. That is, the company cannot use them, but in reality the money does not leave the account. After some time, the bank receives a register of operations from payment system(Visa, MasterCard). It is according to this register that the bank sends money to organizations where they paid with a card. This means that several months can pass between paying by card and actually debiting money. During this period, the tax may well block the account.

In a commented letter, the Ministry of Finance said that during the blocking period, the bank is not entitled to transfer money, even though the card payment was made before the suspension of operations. Meanwhile, this does not mean that the company has to pay again or the card payment is cancelled. The surveyed banks confirmed to us that the bank would not return the frozen amounts to the company's account, but would execute the payment as soon as the tax authorities unblocked the account.

The company, in turn, has the right to record the purchase with a corporate card on the day of payment and recognize expenses for profit tax purposes. As confirmation of the costs, the company will have a receipt of the terminal through which the payment was made by the card. The actual debiting of money from the account in this case does not play a role. This was confirmed to us by experts from the Russian Ministry of Finance.

Accounts will only be blocked online.

The decision to block accounts from August 1 will be only electronic. This change has both pros and cons. On the one hand, decisions will reach the banks within a day. On the other hand, companies are deprived of the opportunity to personally pick up the decision by proxy of the bank (for more details, see below). "UNP" No. 25, 2012, p. 4 “New amendments have been made to the Code regarding offset, refund, blocking and balance”).

Card products of banks are intended not only for individuals. legal entities, individual entrepreneurs, can use for their activities corporate cards that are linked to the current account.

How are cards accounted for in accounting, the necessary transactions, how the product is used, current offers banks in 2019.

QC is required for normal operations financial activities: purchase of goods, production stocks, fuel, payment of expenses and services, representation expenses, etc. This modern way providing Money under the report, an alternative to using a checkbook.

The use in calculations is convenient, they simplify the execution of operations, make them more mobile.

Advantages of corporate cards:

• operating expenses are reduced: the client does not need to withdraw funds from the current account, take into account cash, carry out transactions for the issuance of money under the report, other expenses are reduced (for withdrawing cash through the bank's cash desk);
• the possibility of replenishing the account through Internet banking, ATMs;
• the ability to control and limit the funds provided to the employee: funds to the card are transferred to certain amount, when performing an operation, the client is notified by SMS informing;
• there are no restrictions on the limit of cash settlements in the amount of 100 thousand rubles;
• you can use the product around the clock;
• the ability to make transactions via the Internet;
• obtaining benefits, bonuses from partner companies of the bank;
• the company can open a credit card when there is not enough own working capital.

Operations are carried out non-cash way so that they are safe and secure. Users can use the cards when they are abroad, which frees them from opening a foreign currency account or filing declarations.

The number of cards linked to one current account is determined by the bank, and the limit on card payments is set by the head of the company.

Bank programs

Today, there are offers to use CC in many banks, since funds on settlement accounts of legal entities are not insured in the DIA, choose credit organization follows from the most reliable:

Bank	Program
Sberbank	Business card
Alfa Bank	International corporate cards
VTB	International bank cards
Vanguard	Corporate cards
Promsvyazbank	Bank cards for legal entities and individual entrepreneurs
Rosselkhozbank	Corporate bank cards

1 Sberbank

The Sberbank corporate card provides round-the-clock access to the account:

Maintenance options:

• the first year of service is free if the client is connected to the Easy Start package;
• unlimited number of cards to one current account;
• standard service 2500r. in year;
• commission for depositing funds to the card 0.3%, maximum per day you can replenish your account by 100 thousand rubles;
• commission for withdrawal 1.4–3%, maximum 170 thousand rubles can be withdrawn per day. from each card, per month up to 5 million rubles;
• SMS informing 60 rubles/month;
• Grace period for a corporate credit card is 50 days.

The client independently limits the limits on the card account: for cash withdrawals, for the amount of transactions on the account within 1 day and 1 month, the total limit on the card.

2 Alfa Bank

Alfa Bank offers customers to use international corporate cards:

Three types of cards are offered:

• International corporate card Visa FIFA– the client participates in the FIFA bank loyalty program
• International corporate cards VISA International is a chip card with a high level of security.
• International corporate MasterCard cards worldwide

Account currency rubles, dollars, euros.

Maintenance options:

• Free issue, monthly service cost 299 rubles;
• Visa Business Gold cards are free of charge within any service package;
• Alpha Check option - 59 rubles / month;
• Commission for cash withdrawal on a corporate card 1.5%, for cash deposit 0.4%;
• Daily cash withdrawal limit 150–450 thousand rubles, per month 750–1500 thousand rubles. depending on the type of card;
• The number of cards is not limited;
• It is possible to connect an overdraft, a debt term of up to 60 days, a contract term of up to a year, if the client has high solvency, an interest-free period of up to 30 days can be set for him, lending conditions are set individually.

Control over the account is carried out from the Alfa-Client Online Internet bank and mobile bank Alpha Business Mobile.

3 VTB

The credit institution offers corporate cards to simplify spending:

Designed for medium business. Two card packages are offered: Business Classic, Business Gold. Card categories Business, Gold, Platinum.

Options:

• monthly service from 1200 to 2400 rubles. depending on the class of the corporate card;
• the number of cards is not limited, the validity period is 2 years;
• the possibility of automatic replenishment of the card account;
• for the gold package: concierge service, connection of insurance programs;
• cash withdrawal fee 1%, withdrawal limit 300–600 thousand rubles;
• the maximum amount of credit per day is 100 thousand rubles. through an ATM.

Business cards are international, so the privileges for them apply to business trips abroad.

4 Bank Avangard

The Bank presents a registered corporate card of the international payment system:

Options:

• account currency RUB;
• the validity of the card is 3 years;
• the number of cards to one account is not limited;
• the amount of the minimum balance on the account is 10 thousand rubles;
• annual commission for settlements 600–1000 rubles;
• commission for cash withdrawal 3-10% depending on the amount;
• commission for replenishment of the account through ATMs of the bank is not charged, in other cases 0.3%%

It is convenient to transfer travel and other expenses to the card, to use it abroad. Officials can use CC with one-time passwords, sign documents in Internet banking, mobile banking.

5 Promsvyazbank

The Bank offers customers who have a current account in the campaign business cards:

Options:

• card issue free of charge;
• validity period 4 years;
• account currency rubles, dollars, euros;
• cash withdrawal limit 300–500 thousand rubles/day, 3–7 million rubles/month;
• account replenishment limit 500 thousand rubles / day;
• any payments by business card 0 rubles.

The card can be used to pay with suppliers, purchase household goods, pay travel expenses.

6 Rosselkhozbank

The credit company issues corporate cards for legal entities, individual entrepreneurs, self-employed persons:

Account currency - ruble. Available in two types VISA cards Business MasterCard Business.

Product parameters are determined tariff plan"Corporate":

• validity period 1 year;
• service 2 thousand rubles;
• commission for cash withdrawal at bank branches 1% of the amount, at ATMs 2%;
• you can withdraw 300 thousand rubles per day, 500 thousand rubles per month;
• it is forbidden to replenish the account with cash;
• crediting to the account is free of charge;
• transactions are free of charge.

No more than 1 CC can be issued per holder.

To use bank CC in production activities, the company must develop a Regulation on the use of cards and familiarize authorized employees with it against signature.

It establishes a list of operations that can be carried out using a card, the positions of persons to whom cards can be provided, limits, responsibilities, etc.

Based on Art. 9 of Federal Law No. 402, primary accounting documents are being developed:

The list of transactions that can be performed with a bank card is determined by the Regulations from the issue of cards No. 266-P.

Issuance of CC on accounting accounts is not reflected. Cards are accounted for through specialized program 1C. Corporate card account number 55.

Corporate card transactions:

Write-offs are reflected by posting Dt. sch.71 Ct. sch. 55 (for ruble operations). Further with c. 71 funds are debited by intended purpose: settlements with suppliers, with various debtors and creditors, general production expenses, etc.

Receipts of funds: Dt. sch. 55, CT sc. 51.

Operations on foreign currency corporate cards are accounted for on the corresponding accounts of accounting.

How to use a corporate card

A corporate card is issued at the bank where the current account of the company or individual entrepreneur is opened.

Opening methods:

• Contact the representative office of the credit institution at the place where the current account is serviced;
• Submit an application via Internet Banking.

The application indicates the account currency, type of card product, data on the authorized person for whom the card is registered.

After the bank decides to provide the service, the cards are produced within 3-7 days and handed over to the client.

When opening a corporate credit card or setting an overdraft limit for the account, the client must submit to the bank financial statements companies, operational data, depending on the limit, determine the collateral, etc. Lending parameters are determined by banks individually for customers.

After receiving the cards and registration required documents, they are handed over to authorized employees for work. The list of employees is approved by a separate order. The issuance of a card to an employee is documented by an act of acceptance and transfer, confirming the fact of receipt of the document.

The holder is responsible for spending funds on the card within the established limit. He is obliged to timely report on the operations performed on the account, otherwise, the expenses on the card may be withheld from him. wages. The order of the report, terms, form, is determined by the management of the enterprise or individual entrepreneur.

To account for the movement of corporate cards, the enterprise must have a Journal. It records the issuance and return of cards by the employee against signature.

Answers on questions

Is it possible to replenish a corporate card account from an individual's card account with Sberbank?

This service is not provided by the credit institution.

How to cancel a corporate card?

If the company does not want to use the service, the authorized employee must submit an application to the bank to terminate it.

The application indicates: the number of cards, the number of the service agreement, the current account number, card details, full name. holders.

What to do if you lose your corporate card?

If a corporate card is lost or stolen, it should be quickly blocked. This is done through mobile bank, on a call to hotline Customer Support Center. After blocking, the client must come to the bank and write a statement with the reason for blocking. The card will be reissued for a fee.

Conclusion

Bank corporate cards will soon completely replace checkbooks. Appropriate amendments to accounting are made at the legislative level. It will be convenient for credit institutions to control the spending of funds by clients, existing limits to withdraw money will limit the use of cash in settlements between organizations.

Companies will receive a convenient tool for carrying out transactions, however, difficulties may arise due to the lack of a sufficient number of self-service devices, the possibility of card blocking, and the fact that cards are not yet accepted everywhere for settlements.

L.A. Elina, economist-accountant

7 rules for a corporate card

How to take into account the movement of money on a bank card and their spending by an employee

The texts of the Letters of the Ministry of Finance and the Federal Tax Service mentioned in the article can be found: section “Financial and personnel consultations” of the ConsultantPlus system

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.

RULE 1. It is necessary to inform the tax and non-budgetary funds about the card account

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 documents

This 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:

• to the tax office - a message in the form No. C-09-1 approved Order of the Federal Tax Service of 09.06.2011 No. ММВ-7-6/ [email protected] . When filling out this form, inform about opening a bank account, and not about the emergence of rights to use a corporate electronic means of payment (CESP). After all, KESP and a corporate bank card are not the same thing.

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)

• in the FSS - a message according to the form recommended by him FSS letter dated December 28, 2009 No. 02-10/05-13656;
• to the FIU - a message in the recommended form, which can be found on the Fund's website.

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.

RULE 2. Issuance of a corporate card is not reflected in accounting accounts

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).

RULE 3. It is not necessary to transfer money received by an employee through an ATM through the cash desk

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.

Reader's opinion

“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.

RULE 4. The employee must report on "card" money

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.

WE DISCUSS WITH THE MANAGER

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 make a report either according to 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.

RULE 5. If the employee has not accounted for the "card" money, they can be withheld from his salary

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.

WARNING THE EMPLOYEE

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:

• such an order is made no later than 1 month from the date the organization establishes the amount of damage caused by the employee;
• the amount of damage does not exceed the average monthly earnings of the employee.

If at least one of these conditions is not met, the deduction from the employee's salary is illegal.

FROM AUTHENTIC SOURCES

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 intended use corporate bank card, the misused amount 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.

WARNING THE MANAGER

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 such a limit is less than the average monthly earnings of an employee, it will be easier to recover from him the 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 overall size 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.

RULE 6. Non-cash expenses of the employee and cash withdrawals are carried out through account 71

The entries that should reflect transactions using a corporate bank card depend on the type of this card. She happens:

• <или>debit - when debits from the card general rule are possible only within the limits of the funds available on it;
• <или>credit - when you can spend both the organization's money on the card and the bank's money provided within the approved credit limit.

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.

EXPERIENCE EXCHANGE

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 in economic terms, these 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 are different from the regular spending of funds within the framework of official duties 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 running costs”(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.

EXPERIENCE EXCHANGE

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 own funds 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 the constant tax liability(debit account 99 - credit account 68)

RULE 7. If the corporate card is a credit card with a grace period without interest, then savings on interest do not need to be calculated

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:

• let the employee withdraw money from the card, write an advance report and return the unspent amount to the cashier;
• the cashier must issue a receipt order 0310001 clause 3.1 of the Regulations, approved. Central Bank 12.10.2011 No. 373-P;
• in accounting for the money returned to the cash desk, it is necessary to make a posting on the debit of account 50 “Cashier” and the credit of account 71 “Settlements with accountable persons”.

Alexey, good afternoon!

Pre-authorization - the procedure for reserving on the Account the amount of funds in the amount of necessary provision fulfillment of the Client's obligation to its counterparties in accordance with the rules of the relevant Payment System.

In relation to the situation of booking hotels, the provisions on pre-authorization are prescribed by one of the banks as follows.

6.7.1. ENTERPRISES that have received the BANK's permission to conduct specified operations in the form of activation by the BANK of the special function "Pre-authorization" in the software interface of the Electronic terminal. In order to obtain such permission, the COMPANY submits to the BANK an Application for activation of services for hotels in the form of Appendix No. 3 to these General Conditions.
6.7.2. Within 10 (ten) business days from the date of submission by the ENTERPRISE to the BANK of the Application for activation of services for hotels, the BANK activates the possibility of performing “Pre-authorization” operations in the program interface of the Electronic Terminal and conducts an extraordinary briefing of the ENTERPRISE’s personnel on the rules for processing Booking operations.
6.7.5. When making a Booking, the COMPANY is obliged to:
6.7.5.1. Explain to the Cardholder the conditions for the provision of the Booking service;
6.7.5.3. Notify the Cardholder about the procedure for canceling the Booking in order to avoid debiting the amount from the bank card account, equal value one night's stay in the reserved accommodation (plus applicable taxes), in the event of no show by the Cardholder;
6.7.5.4. Register by performing the "Pre-authorization" operation on the Electronic Terminal:
 Bank card number (as indicated on the card);
 validity period of the Bank card;
 three-digit security code CVV2/CVC2 indicated on the back of the Bank Card
(for Bank cards Payment Visa systems International/MasterCard Worldwide respectively)
 the name of the Cardholder indicated on the Bank Card;
 address actual residence holder.
6.7.5.5. Confirm to the Cardholder the cost of the booked room and the location of the hotel, inform the Cardholder of the number confirming the reservation. The BANK recommends that the COMPANY confirm the Reservation in writing by fax and/or e-mail, indicating the reservation number and describing the procedure for canceling the reservation.

In terms of corporate cards, it should be borne in mind that they are essentially an alternative form of issuing funds under the report of an employee of the company. Data about this employee is available in the bank, as well as a power of attorney from the organization to use the card for this employee within the established limit.

Here, for example, is how one of the banks regulates the use of funds through a corporate card:

2.5. The funds on the Client's Account may be used by the Client within the Payment limit for the following purposes:
– receiving cash in foreign currency Russian Federation for implementation on the territory of the Russian Federation in accordance with established by the Bank Russia, the procedure for settlements related to the activities of the Client, including - with payment of travel and hospitality expenses;
– payment of expenses in the currency of the Russian Federation related to the activities of the Client, including payment of travel and hospitality expenses on the territory of the Russian Federation;
– other transactions in the currency of the Russian Federation on the territory of the Russian Federation, in respect of which the legislation of the Russian Federation, including the Bank’s regulations
Russia, there is no prohibition (restriction) on their commission;
- receiving cash foreign currency outside the territory of the Russian Federation to pay for travel and hospitality expenses;
– payment of travel and hospitality expenses in foreign currency outside the territory of the Russian Federation.

Regarding legal restrictions:

Federal Law No. 161-FZ of June 27, 2011 (as amended on July 18, 2017) “On the National Payment System”

Article 7. Features of the transfer of electronic funds

9. When transferring electronic money, legal entities or individual entrepreneurs may be recipients of funds, as well as payers if the recipient of funds is individual using electronic means payment specified in paragraph 2 of Article 10 of this federal law, or an individual who has passed the simplified identification procedure.
(Part 9 as amended by Federal Law No. 403-FZ of December 28, 2013 (as amended on May 5, 2014))

In view of the foregoing, when calculating between legal entities there is no escape from the practice of invoicing at this stage.

Use of corporate plastic cards more and more popular. Let's consider common problems associated with the use of corporate "plastic", as well as disagreements in legislation and ways to minimize tax risks.

Any plastic card is received on the basis of Regulation No. 266-P dated December 24, 2004 on the issue of bank cards and transactions made using payment cards (hereinafter referred to as Regulation No. 266-P). The card almost always indicates the name and surname of its holder; even on a corporate card, either the name of the responsible person or the number, but not the name of the organization, will still be stamped. At the same time, several cards can be opened for one special bank account, issued for different persons working in the same organization. You can also link each card to separate account, in order to track expenses in the context of each of the cardholders in analytical accounting.

Tell the tax authorities

In this case, it is often necessary to inform tax office on the opening of new accounts by the organization. If a corporate card is issued in connection with a new bank account on the basis of a newly concluded agreement with credit institution, then it is necessary to inform the inspectors about this in accordance with subparagraph 1 of paragraph 2 of Article 23 of the Tax Code of the Russian Federation. If a corporate card is issued in addition to an existing account and no new bank accounts had to be opened, then there is no need to inform the tax authority about this. This is also confirmed by arbitrage practice: by resolution of the Federal Antimonopoly Service of the Urals District No. F09-4730 / 10-C3 dated July 26, 2010 in case No. A60-7128 / 2010-C6, the decision of the tax authority to hold accountable for failure to notify the opening of an account was canceled. The court decided that a business account is not an account in the sense given to it by tax law, since it is opened for the purpose of servicing corporate bank cards and when opening it, a bank account agreement is not concluded, third-party funds are not credited to it, and therefore, there is no obligation to report the opening of this account.

Which accounts to use

According to clause 2.8 of Regulation No. 266-P, the bank may include in the terms of the agreement Additional services in the form of transactions even when their amount exceeds the balance of funds in the bank account or exceeds the established limit on overdraft or credit. If there are no such conditions in the corporate card agreement, then the bankers have the right to refuse to conduct such operations or to conduct it and further demand compensation for general conditions execution of a claim under Article 314 Civil Code RF.

The specifics of the agreement with the bank for the issuance and maintenance of corporate cards affects the analytical accounting for the sub-account "Special card account in the bank" of account 55 "Special accounts in banks". Often the contract establishes required condition on the presence of a minimum balance on the account of the organization to the debit card, that is minimum amount, which must be permanently stored on the account. To this sub-account, it may be advisable to open a sub-account of the second order. Also, separate sub-accounts of the second order are necessary when to a single corporate account Several bank cards are open. When transferring funds to a special card account, the client, similarly to transferring salary to corporate cards, sends a statement to the credit institution with the data of holders, card numbers and amounts to be credited for each card.

If a corporate card is issued in connection with a bank account on the basis of a newly concluded agreement with a credit institution, then you must report this to your tax office

After receiving from bank card holders primary documents, confirming the performance of transactions using corporate cards, entries on cost accounting accounts correspond with account 57 “Transfers on the way”. This is necessary due to the fact that a bank statement on a special card account, confirming the actual debiting of funds from the organization's account, usually arrives with a slight delay. After receiving a bank statement, the payment amounts are debited to account 55, sub-account "Special card account".

Expenses for payment of bank commissions for opening and maintaining card accounts are reflected as other expenses on account 91 “Other income and expenses”, sub-account “Other expenses”.

Under the terms of the agreement, interest may be charged on the balance of funds held on a special card account in a bank. Such amounts are reflected in the composition of other income on the credit of account 91 “Other income and expenses”, sub-account “Other income”.

If in bank statement at the end of the month, the write-off of funds not confirmed by a documented accountable person is reflected, then these amounts, before the submission of supporting documents, should be reflected in the debit of account 73 “Settlements with personnel for other operations”.

One for all

Corporate cards are very convenient for settlements with accountable persons, especially on business trips, since you can always replenish or block "plastic" if necessary. However, there are often difficulties with the recognition of expenses paid by such a card. Accountable person- this is always one specific person, and almost all documents for registration of expenses on a business trip are personalized. And if there was a group of employees on a working trip, and only one of them bore all the expenses, then it will be difficult to recognize the payment of tickets or accommodation bills, as well as per diems for other employees as expenses of the accountable person: the transfer of cash issued under the report by one person to another is prohibited according to paragraph 11 of the Order of Conduct cash transactions in the Russian Federation, approved. By decision of the Board of Directors of the Central Bank of the Russian Federation No. 40 of September 22, 1993

It turns out that the most reasonable way out for an accountant is either to open a separate corporate card for each business traveler, or, in the old fashioned way, to issue a cash advance for travel expenses from the cash desk of the organization. In all other cases, there is a high probability of a dispute with tax inspectors. For those who are ready to stand up for their rights in court, the decision of the Ninth Arbitration Court of Appeal No. 09AP-12853/2007-AK dated October 8, 2007, which recognized as admissible the attachment to the advance report of a corroborative document issued to another person, but only on condition that the funds were actually used for the needs of the employer. In addition, in this judgment made important conclusion that a violation of the provisions of paragraph 11 of the Procedure for conducting cash transactions cannot be recognized as a basis for recognition as an employee's income and a basis for the amounts received under the report.

Forbidden?

The next acute problem is the restrictions set for corporate card holders. The letter of the Central Bank of the Russian Federation No. 14-27 / 513 dated December 24, 2008 provides that the transfer of funds for travel expenses to an accountable person on his bank card is permissible, but only when collective agreement(or in local normative act- order, Regulations on business trips, etc.) such a possibility is expressly provided. In all other cases, including for the issuance of amounts under the report for business or hospitality expenses, this letter does not provide for such an opportunity.

Judicial practice opposes this order (see FAS resolution Northwestern District No. A52-174 / 2007 of February 11, 2008, where the issuance of funds for administrative and business expenses to employees of the organization from a current account to bank card accountable person). Despite the prohibition of such operations by the Central Bank of the Russian Federation, there are no penalties for non-cash issuance of accountable funds in the Code of Administrative Offenses of the Russian Federation. And in order to exclude any claims from tax authorities, you should strictly comply with the requirements for registration of such an operation in accounting and in all necessary documents.