Receipt of revenue from payment cards of the transaction. Acquiring: regulatory framework, accounting and registration of operations

An acquiring agreement is concluded between an acquiring bank and an organization or entrepreneur receiving payment for their goods or services using bank cards.

Acquiring allows you to attract more customers by expanding payment methods and saves the organization's resources, relieving collection, worries about compliance with the cash limit and ensuring safety Money.

Acquiring operations are applied:

in online commerce when paying for goods through the site, where the buyer enters his card details manually,
in retail when paying through a POS-terminal that reads the customer's card data automatically.

Consider business transactions and acquiring transactions in both cases.

Payments by bank cards via the Internet

To accept payment from the buyer using plastic cards, the seller must be registered in the electronic payment system (Visa, MasterCard, etc.), have personal code and an Internet acquiring agreement with a servicing bank. The funds received as payments by bank cards are transferred by the acquiring bank to the account of the seller organization. Usually the bank withholds a commission for acquiring operations (clause 1 Art. 851 of the Civil Code of the Russian Federation) and then the seller organization receives the funds of the buyers, reduced by the amount of the commission for acquiring, to its account.

On the basis of this agreement, the bank transfers to the bank account of the client organization the funds received as payments for goods (works, services) sold. In this case, the bank may withhold a commission (clause 1, article 851 of the Civil Code of the Russian Federation).

From 07/01/2017, when making a payment with a plastic card, the seller organization is obliged to issue a cash receipt to the buyer, punched using an online cash desk.

Payments through the acquiring bank are received on the organization's settlement account only the next day, so the acquiring of the posting in accounting forms using the account. 57 "Transfers on the way" (sub-account 57.03 "Sales by payment cards"). This is necessary to control the movement of payments and take into account the commission of the acquiring bank.

Wiring:

Dt 57.03 Kt 62.02 - an advance payment for goods using a bank card is reflected - 1000 rubles (the basis is the register of payments);
Dt 51 Kt 57.03 - funds were credited to the r / account minus the commission of the acquiring bank - 900 rubles. (base - Bank statement);
Dt 91.02 Ct 57.03 - reflects the cost of the acquiring commission withheld by the acquiring bank (the basis is an extract from the bank, bank rates).

Bank card payments in retail trade

Just as in the case of settlements in online commerce, the funds from the buyer will be credited to the account of the organization no earlier than the next day. Therefore, in retail trade, the account is also used. 57 to account for payments through the POS-terminal.

Acquiring - accounting entries in retail:

Dt 62.R Kt 90.01.1 - 162,500 rubles. - retail proceeds from the sale of goods are taken into account (the basis is the cash register tape);
Dt 57.03 Kt 62.R - 162,500 rubles. - goods paid for bank card(base - cash register tape, register of payments);
Dt 51 Kt 57.03 - 160,500 rubles. — retail revenue received on the current account, previously paid using bank cards (the basis is a bank statement, a register of payments);
Dt 91.02 Ct 57.03 - 2000 rubles. - the commission of the acquiring bank is reflected (the basis is a bank statement, bank rates).

Reflecting acquiring in accounting, bookkeeping should form the receipt of funds from the buyer in full, despite the fact that less is received on the current account than the buyer actually paid.

The commission withheld by the acquiring bank from the funds received from the buyer should not reduce the revenue of the seller organization. Otherwise, the company will either have overestimated indicators accounts receivable or underestimated revenue.

This article addresses issues related to regulation acquiring operations, as well as their accounting and tax accounting and documentation.

Operations related to payment by plastic cards have become everyday, as it is a convenient and safe tool. Acquiring allows you to accept plastic cards of leading international payment systems for payment for goods and services. Therefore, more and more trade organizations use this form of payment.

The advantages of acquiring operations are:

minimization of risks in operations related to cash (revenue from plastic cards is difficult to steal, and you will not be given counterfeit money);
increasing the competitiveness of the organization and increasing turnover by attracting new customers-holders of plastic cards;
plastic card transactions are not subject to the limit of cash settlements.

Terminology

A modern accountant is faced with the task of competently designing both traditional cash transactions and transactions related to settlements by means of plastic cards. However, in order to talk about acquiring, you must first understand the specific terms inherent in this operation. Let's consider the most important of them.

Reference

Acquiring- activity credit institution, which includes the implementation of settlements with trade enterprises (services) for transactions made using bank cards.

Payment card(bank) - a plastic card linked to one or more current (personal) bank accounts. It is used to pay for goods (works, services), including via the Internet, as well as to withdraw cash.

Under electronic payment system refers to a set of specialized software tools, which provides transactions (transfer) of funds from the consumer to the supplier of goods, where the seller has his own account (the most common types of payment systems: Visa and MasterCard).

Acquiring bank- a credit institution that makes settlements with trade organizations on transactions made using payment cards and (or) issues cash to payment card holders who are not clients of the specified credit institution. An acquiring bank is required to carry out financial transactions by interacting with payment systems.

POS terminal is an electronic software and hardware device for accepting payments with plastic cards, it can accept cards with a chip module, magnetic stripe and contactless cards, as well as other devices with a contactless interface. Also, a POS-terminal often means the entire software and hardware complex that is installed at the cashier's workplace.

To date, many banks provide a similar service, you just need to choose the bank whose conditions are favorable. The bank will take a commission for its service, and each bank has a different percentage. The bank provides all the necessary equipment and trains employees.

When using the acquiring service, you must have an open bank account. Many individual entrepreneurs do not have a current account - in this case, you should choose suitable bank in which it is necessary to open a current account and conclude an acquiring agreement. A simple definition of the principle of operation using acquiring - through special equipment the organization withdraws the amount for the purchase from the buyer's plastic card, and then the acquiring bank transfers it to the organization's current account, withholding a commission for its service from the amount.

What should be paid attention to in regulatory documents?

Money transfer is currently regulated federal law dated June 27, 2011 No. 161-FZ “On the national payment system". The transfer of funds is carried out within a period of not more than three business days starting from the day the funds are debited from bank account payer (clause 5, article 5 of Law No. 161-FZ).

If funds are received on the organization's settlement account for more than one day, then account 57 "Transfers on the way" (sub-account 57-3 "Sales by payment cards") is used in accounting to control the movement of money in accordance with the Instructions for using the chart of accounts accounting(approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n). Settlements with the acquiring bank can also be recorded on account 76 “Settlements with various debtors and creditors”.

Revenue from the sale of goods is income from ordinary activities trade organization and is recognized on the date of transfer of goods to the buyer, regardless of the date and procedure for payment for the goods (clause 5, clause 6 PBU 9/99 “Income of the organization”). Actual cost goods sold are recognized as expenses for ordinary species activities and debited from account 41 "Goods" to the debit of account 90 subaccount "Cost of sales" (clauses 5, 7, 9, 10 PBU 10/99 "Organization expenses" (hereinafter - PBU 10/99)).

It's important to know

Incoming cash order for the amount of proceeds from non-cash payment not issued.

Expenses for paying for the services of an acquiring bank that makes settlements on transactions using payment cards are accounted for as other expenses and reflected on account 91 of the sub-account "Other expenses" on the date the proceeds are credited to the organization's settlement account (clauses 11, 14.1 PBU 10/99 ). The proceeds from the sale of goods using bank cards are credited to the settlement account of the organization, as a rule, minus the bank's remuneration.

Organizations retail have the right to take into account the goods purchased and sold by them at the cost of their acquisition or at selling prices with separate allowance for markups (discounts) (clause 13 PBU 5/01 "Accounting for inventories").

The selected options for accounting for goods must be fixed in the accounting policy.

Accounting

First, let's establish the sequence of acquiring operations:

the cashier activates the buyer's card using the terminal, information about the card is instantly transmitted to the processing center;
after checking the current balance on the account, a slip is printed in duplicate, in which both the buyer and the seller must sign;
a copy of the slip signed by the seller is issued to the buyer. The second copy (signed by the buyer) remains with the seller. The seller must verify the sample signature on the card with the signature on the slip;
the seller is obliged to use cash registers for such operations and issue a cash receipt to the buyer.

Settlements made by payment cards are broken into a separate section of cash register and are reflected separately in the Z-report as the amount of non-cash revenue. At the same time, in the cash journal, the form in column 12 reflects the number of plastic cards for which settlements were made, and column 13 indicates the amount received when paying with these cards. Information from the cashier's journal on the amount of revenue received both in cash and by means of plastic cards is transferred to the certificate-report of the cashier-operator (form No. KM-6).

note

The services of the acquiring bank for settlements are not subject to VAT (subclause 3, clause 3, article 149 of the Tax Code of the Russian Federation). Consequently, the cost of bank services does not include "input" VAT.

The scheme for documenting acquiring operations looks like this:

at the end of the working day, acquiring obliges the organization to report to the bank for each transaction carried out on plastic cards. For this purpose, the POS terminal generated by the POS-terminal is sent to the bank. electronic journal;
the bank checks the documents submitted to it;
the bank transfers to the trade enterprise the funds paid by payment cards.

An acquiring agreement, as a rule, implies that the bank transfers to the settlement account of the organization the funds due to it, minus its remuneration.

However, the organization acts as a seller and is required to reflect the revenue in full, including the agreed remuneration to the bank. In this case, the bank's commission is reflected both in accounting and in tax accounting as "other expenses" using account 91 "Other expenses". Organizations that use the simplified tax system (with the object of taxation of income reduced by the amount of expenses) can also take into account bank services in expenses.

There are two main options for recording such transactions in accounting:

the transfer of funds is carried out by the bank on the day of payment by plastic cards (see example 1);
the transfer of funds by the bank does not occur on the day the card payment is made (see example 2).

Example 1

On September 13, 2014, using bank cards through the electronic payment system, Ritm LLC received payment from buyers for goods in the amount of 46,830 rubles (including 18% VAT - 7,143.56 rubles). An acquiring agreement was concluded with a servicing bank, on the basis of which the amount of proceeds for the goods sold was transferred to the organization's current account, minus remuneration. The amount of remuneration is 1.2 percent of the amount of proceeds received. Transfer of funds is carried out by the bank on the day of payment by plastic cards.

The following entries will be made in the accounting LLC "Ritm":

DEBIT 62 CREDIT 90 sub-account "Revenue"

- 46,830 rubles. - revenue from the provision of services with the use of plastic cards in settlements is reflected;

DEBIT 90 subaccount "VAT" CREDIT 68

- 7143.56 rubles. (RUB 46,830 x 18/118) - VAT was charged on the amount of revenue using plastic cards in payments;

DEBIT 51 CREDIT 62

- 46,830 rubles. - funds debited from customer accounts were received on the current account;

DEBIT 91 sub-account "Other expenses" CREDIT 51

- 561.96 rubles. (RUB 46,830 x 1.2%) - expenses for paying commissions to the bank are recognized.

Example

On September 14, 2014, the revenue of Trio LLC amounted to 64,900 rubles, including 47,200 rubles using plastic cards. The agreement with the bank stipulates that the funds are credited to the organization's settlement account the next day after receiving the electronic journal (a POS terminal is installed), the bank's commission is two percent of the payment amount plastic card. The transfer of funds by the bank occurs the next day after the payment by card.

The following entries will be made in the accounting LLC "Trio":

DEBIT 62 CREDIT 90 sub-account "Revenue"

- 47,200 rubles. - revenue from the provision of services with the use of plastic cards in settlements is reflected;

- 2700 rubles. (17,700 rubles x 18/118) - VAT was charged on the amount of cash proceeds;

DEBIT 90 subaccount "VAT" CREDIT 68

- 7200 rubles. (RUB 47,200 x 18/118) - VAT was charged on the amount of revenue using plastic cards in payments;

DEBIT 50 CREDIT 90 sub-account "Revenue"

- 17,700 rubles. (64 900 - 47 200) - capitalized on the income cash order revenue from the provision of services for cash;

DEBIT 57 sub-account "Sales by payment cards" CREDIT 62

- 47,200 rubles. – an electronic journal was sent to the bank;

DEBIT 57 sub-account "Cash collection" CREDIT 50

- 17,700 rubles. – funds were collected to the bank (an account cash order was issued);

DEBIT 51 CREDIT 57 sub-account "Sales by payment cards"

- 46,256 rubles. (47,200 rubles - 47,200 rubles x 2%) - funds debited from customer accounts (net of commission fees) were received on the current account;

DEBIT 91 sub-account "Other expenses" CREDIT 57 sub-account "Sales by payment cards"

- 944 rubles. (RUB 47,200 x 2%) - expenses for paying commissions to the bank are recognized;

DEBIT 51 CREDIT 57 sub-account "Cash collection"

- 17,700 rubles. - cash funds have been credited to the current account.
And now consider the operation of acquiring from the side tax accounting.

value added tax

Please note that the sale of goods in Russia is subject to VAT. The tax base is determined on the date of transfer of ownership of the goods to the buyer as the cost of the goods (net of VAT) (clause 2 of article 153, clause 1 of article 154, subclause 1 of clause 1 of article 167 of the Tax Code of the Russian Federation). Taxation is carried out at a rate of 18 percent (clause 3, article 164 of the Tax Code of the Russian Federation).

The remuneration of the acquiring bank is recognized by trade organizations as non-operating expenses (subclause 15 clause 1 article 265 of the Tax Code of the Russian Federation).

Payment by credit card actually means that the buyer has to make an advance payment. This must be taken into account when calculating the amount of VAT. The VAT calculation day for the seller will be the date of receipt of funds from the buyer, which is provided for in subparagraph 2 of paragraph 1 of Article 167 tax code. Since the moment of definition tax base for VAT is the earliest of the following dates: the day of shipment (transfer) of goods (works, services), property rights or payment date partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

income tax

On the date of transfer of ownership of the goods to the buyer, the proceeds received (net of VAT) are recognized as income from sales (clauses 1, 2 of article 249, clause 1 of article 248, clause 3 of article 271 of the Tax Code of the Russian Federation). The specified income for the purposes of profit taxation is reduced by the cost of acquiring the goods, which, in accordance with Article 320 of the Tax Code, refers to direct expenses (subclause 3, clause 1, article 268 of the Tax Code of the Russian Federation).

Amount withheld agency fee(net of VAT) as of the date of approval of the agent's report refers to other expenses related to production and sales (Subclause 3, Clause 1, Article 264, Subclause 3, Clause 7, Article 272 of the Tax Code of the Russian Federation).

To check the correctness of the reflection of the acquiring operation, you need to check daily the spreading of amounts from the Z-report on accounts 50 and 57 of the sub-account "Payment card sales". Moreover, it is necessary to compare not only receipts for the day, but also the cumulative total highlighted in the Z-report on a separate line. This will allow you to track the completeness of the posting of revenue.

In order to track the receipt of proceeds to the bank and the correct allocation of the bank commission, you need to daily compare the turnover on the credit of account 57 subaccount "Sales by payment cards" and the amount of turnover on the debit of accounts 91 subaccounts "Other expenses" (bank commission) and 51 subaccounts "Receipts by payment cards. If everything is spaced correctly, then they should match.

And, of course, account 57 should not have a balance at the end of the day, provided that payment card transfers are received from the bank to the current account on the same day. If this condition is not met, then in the amount of the account balance there should be only the debit turnover of the previous day (or the previous two days, this directly depends on how often the bank transfers money for acquiring operations to the company's current account).

You can also check yourself for the following typical mistakes:

an accountant can reflect in accounting the proceeds from the sale of goods not at the time the goods are transferred to the buyer, but at the time the funds are received from the bank. This error leads to a distortion of accounting and tax reporting when payment for goods payment card and transfer by the bank of funds to the settlement account, fall on different reporting (tax) periods;
it is also possible to make a mistake if you reflect in accounting the proceeds from the sale of goods minus the commission withheld by the bank under the acquiring agreement. This error leads to an underestimation of not only sales revenue, but also expenses, as a result, the accounting and tax reporting. For an organization located on the simplified tax system with the object of taxation "income", this error leads to an underestimation tax base on single tax for the amount bank commission;
other violations may be the sale of goods by payment cards without the use of cash registers, the lack of information about the proceeds received using bank cards in the cashier's journal, the cashier's certificate and report and information about the readings of counters of cash registers.

Date: 09/03/2013

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

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

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

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

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

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

accounting entries

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

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

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

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

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

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

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

Stages of work and accounting entries in the program:

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

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

D62.R K 90.01.1 - 100,000 rubles

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

2. Receipt to the current account

Statement - receipt by payment cards:

D 51 K 57.03 - 98,000 rubles

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

Payment by acquiring

Payment by acquiring is a very common phenomenon in Everyday life, but even those who often use this service cannot always explain all the subtleties and nuances. Let's try to talk about the acquiring procedure.

What does acquiring payment mean?

The market and competition dictate their own rules, and now the inability to pay with a bank card in a store, cafe, hotel causes an unpleasant surprise for the client. Today, merchant acquiring is not a luxury, but a necessity in the struggle for the consumer. This technology simplifies settlements with clients and makes any service more accessible and convenient. But let's start with the definition.

From the point of view of the buyer, merchant acquiring is an opportunity to pay with a card, that is, by bank transfer. In technological language, this procedure literally means the following - the provision by the bank of a special device with the necessary software and information support, which allows you to make settlements with customers using plastic cards. Bank cards of international payment systems (MasterCard International, Visa International, JCB) are available for payment by acquiring.

And even fare calculation transport cards- this is also a kind of acquiring.

Concluding an agreement with a bank implies the provision of a whole range of services, namely:

Installation and connection of equipment for acquiring, as well as its free testing;

Information support, the possibility of contacting the technical support service, training of employees and maintenance personnel, briefing;

Determining the solvency of the client's plastic card in automatic mode when making settlements for acquiring;

Providing the necessary consumables for the stable and uninterrupted operation of commercial equipment for this procedure (slips, checks);

Timely settlements with the customer - transfer of payment amounts for acquiring to the bank account of the organization.

Responsibilities of the client company:

Creation of technical feasibility and other conditions for the installation and connection of equipment for acquiring;

Acceptance of payments by bank cards in compliance with the conditions prescribed in the contract;

Timely payment of commission to the servicing bank.

In general, the installation of acquiring equipment is beneficial for everyone: the buyer receives convenient way payments for goods and services, a trading company - loyal customers, a financial institution - a commission for their part of the work. The benefits are obvious.

Banks are interested in providing services merchant acquiring also because it allows you to increase the volume of loans issued by bank cards. After all, the buyer can pay with both a debit and a credit card.

There is no client commission for paying for acquiring, it is possible to receive a promotional discount, bonuses or cashback.

For an organization, the provision of merchant acquiring services is primarily associated with increasing customer loyalty. Depending on the type of activity and the level of competition, this service can help attract new customers, thereby increasing turnover, profit indicators, and overall business efficiency.

At the same time, there are still enterprises that do not want to install commercial equipment for acquiring. The reasons may be different: unwillingness to incur additional costs (terminal rental, commission to the bank), deal with equipment, train employees. However, according to experts, financial benefits from the use of acquiring by an order of magnitude exceed the cost of money and time.

Competitive advantages of merchant acquiring:

If the company provides the possibility of cashless payments, in the eyes of buyers, this is always an additional plus. In many areas, the use of modern solutions and new developments in customer service is of fundamental importance for organizations.

In companies with a constant large flow of customers, the introduction of terminals for payment by acquiring can significantly increase the speed of service, reduce downtime in queues.

The introduction of such a system contributes to the development of new categories of customers who prefer to pay exclusively by bank cards. According to statistics, this group of buyers has more high income than those who pay in cash.

An increase in the average bill - marketing and psychological studies state that the consumer, paying with a plastic card, tends to spend more than when buying for cash.

Using the terminal for acquiring allows you to avoid many unpleasant situations associated with the circulation of cash (counterfeiting, robbery, fraud).

What are the types of payment for acquiring

According to the payment method, the following types of acquiring are distinguished:

Merchant acquiring is the most common type of service. It involves the use of a special terminal for paying with a bank card in shops, cafes, hotels, and other points of sale of goods and services. To write off the required amount from the card, you must enter a pin code.

Internet acquiring - payment on the Web with a plastic card. In the online store, the user places an order, selects the appropriate payment method, then automatically goes to the processing center page, where it is required to enter the payment details of the card (name and surname of the owner, number, expiration date, CVC code).

Mobile acquiring is only gaining popularity, it allows you to pay for goods and services using a special application in tablets and smartphones.

How to pay through acquiring

Acquiring equipment is an electronic device, the so-called POS-terminal, which is connected via the Internet to banking system. All calculations are made online.

Technically, the acquiring payment process can be divided into several stages.

The buyer inserts the card into the reader (special groove) or brings it to the terminal (in case contactless technology), enters the PIN code.

At the end, the employee accepting the payment issues a check to the client containing information about the settlement transaction.

If for some technical reasons there is no online connection with the bank, you can make a cashless payment using an imprinter. The employee calls the bank to check the solvency of the card and, if its balance allows for a transaction, receives permission to debit the funds. Then, using the imprinter, it makes an imprint of the card and enters the owner's data into the slip - a special check that is issued to the client after the successful completion of the settlement operation. This process is quite long in time, so it does not make sense to use an imprinter in all situations.

How does the organization receive revenue for goods and services paid for by acquiring?

At the end of the working day, a cashier's report is compiled, which contains, among other things, information on cashless payments, and an electronic journal of the POS terminal is also formed. This data is sent to the bank that owns the acquiring equipment. A different reporting period may be prescribed in the contract with him.

The partner bank processes the information received and sends information about the transactions made to other financial institutions - issuers whose cards were used to pay for acquiring. After a couple of days, as a rule, the amount of revenue minus the commission is credited to the settlement account of the client company.

Schematically, the acquiring payment technology looks like this:

Does acquiring payment imply a cash receipt

Do I need to punch a check when paying by acquiring? This question is often asked by managers of trading companies who are just starting to master this technology.

Yes, indeed, Law No. 54-FZ "On the use of cash registers in cash settlements and (or) payments using payment cards" obliges the seller to resort to the above equipment during the acquiring procedure. However, this provision of the law contains exceptions. So, an online store can conclude an agreement with a bank and open an account for receiving payments from customers' bank cards for services rendered and goods sold.

When paying for an order with a plastic card, an electronic receipt is created. According to the Letter of the Ministry of Finance No. 03-01-15 / 9-432, this document is sufficient reason to confirm the settlement transaction and to reflect the data in accounting and tax accounting. Thus, in this case, additional printing of the receipt using the CCP is not required.

The return of a purchase paid for by acquiring is made according to the same rules as for other forms of payment, namely, it is regulated by the "Rules for the sale of goods by remote means" (No. 612 of September 27, 2007) and the Law "On Protection of Consumer Rights".

Within seven days, the customer has the right to return the item purchased in the online store without giving reasons. Before receiving the goods on hand, the consumer can also refuse to purchase at any time. The seller, when delivering the order, must attach a reference document explaining the procedure and deadline for returning products of good quality. If there is no such information, that is, the buyer has not received any information on this issue in writing, the period during which you can return the goods is increased to three months.

The seller does not have the right to refuse to return the purchase, referring to the "List of goods not subject to exchange and return" (dated 01/19/1998), since this list is not valid when selling via the Internet or in any other remote way. The seller can accept products of good quality, provided that their consumer properties and presentation are preserved.

If the product is made to order, in other words, has individually defined properties and can only be used by a specific consumer, the seller has the right to refuse to take back the sold item.

When returning the goods, both parties - both the seller and the buyer - sign the appropriate act. The law allocates 10 days from the date of its registration to transfer money for the product to the buyer. From the amount due to be returned, the seller can deduct the cost of shipping the goods (in the documents this amount should be written in a separate line). The costs of transferring money (for example, a bank transfer fee) are paid by the seller.

What regulates payment through Internet acquiring

order and general principles purchases through bank cards, as well as legal basis settlement transactions is determined by the rules of international payment systems. In addition, each country has its own legislative acts and provisions that must not be contrary to international standards. Also, the system of non-cash payments is regulated by the Central Bank, its decrees and instructions and internal banking rules.

The participants of settlement transactions using bank cards include:

card holder;

The bank that issued the plastic card is the issuer;

Acquirer - a financial or credit organization that provides acquiring services, including making settlements with a trade and service company. In general banking terminology, this is also credit institution providing the issuance of cash from a plastic card to its holder;

A commercial enterprise that has entered into an appropriate agreement with a bank and provides its customers with the opportunity to pay by acquiring;

The processing center is responsible for the technical component of acquiring settlements, provides information support to all parties to the process.

Legal relations in this area are regulated by a number of laws and state documents.

Federal Laws:

"About banks and banking"(No. 395-1 dated 02.12.1990).

“On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards” (No. 54-FZ of May 22, 2003).

"On Communications" (No. 126-FZ of 07/07/2003).

"About the information information technology and information protection” (No. 149-FZ of July 27, 2006).

"About electronic signature"(No. 63-FZ of 04/06/2011).

"On the national payment system" (No. 161-FZ of 06/27/2011).

Government Decrees:

"Regulations on the registration and use of cash registers used by organizations and individual entrepreneurs"(No. 470 dated 07/23/2007).

“On Approval of the Rules for the Sale of Goods by Remote Method” (No. 612 dated September 27, 2007).

Regulations of the Central Bank of the Russian Federation:

"Regulations on the issuance of bank cards and on transactions performed using payment cards" (No. 266-P of December 24, 2004).

"On Amendments to the Regulations of the Bank of Russia".

"On the return of funds for goods (services) previously paid using a payment card" (Letter No. 112-T of 08/01/2011).

Written clarifications from other state bodies:

“About cash equipment and cards. On the return of funds to the card ”(Letter of the Federal Tax Service of the Russian Federation No. 30-08 / 1 / 43844 of 09/13/2000).

“On the right of an organization not to reflect in the cash book a part of the proceeds received as a result of settlement with it by plastic cards” (Letter of the Federal Tax Service of the Russian Federation for Moscow No. 09-24 / 038509 dated 11.05.2006).

"On cash equipment and cards" (Letter of the Department of the Ministry of Taxes and Dues No. 29-12 / 41320 dated 07.23.2003).

Acquiring payment and accounting

The sequence of actions of the seller when making payment by acquiring:

The cashier or the buyer inserts / brings the card to the terminal, the information is automatically read and transferred to the processing center.

The balance of the card and its solvency are checked by current operation, then the cashier prints the slip in two copies, each must be signed by both the buyer and the seller.

The cashier checks the client's signatures on the slip and on the plastic card. One copy remains with the seller, the other buyer takes it.

The client is issued a cash receipt indicating the amount of payment.

At the end of each day, the seller closes the cash register and generates a Z-report, which separately specifies the amount of payments from bank cards. The cash register also indicates information on non-cash revenue, the number of cards accepted for payment (column 12), the amount of acquiring settlements (column 13). The cashier also draws up a certificate of similar content in the form No. KM-6.

Commission fees and payment for other services of the acquiring bank are not subject to VAT.

The document flow between the trade and service company and the acquiring bank is as follows.

The POS-terminal automatically generates an electronic journal containing information on each transaction, and at the end of the day (or at another time established by the agreement with the financial institution) sends it to the acquiring bank.

The bank checks the received documents and compares them with its data.

After reconciliation, the bank transfers to the client company the total amount of all payments made through acquiring.

In practice, a financial institution makes a transfer to an enterprise minus a commission.

When reflected business transaction in accounting and tax accounting, the amount of non-cash proceeds must be shown in full. The commission is included in other expenses for tax accounting purposes and is debited to account 91. Organizations using the simplified taxation system can also accept the bank's commission as an expense when determining mandatory deductions.

The way this operation is reflected in accounting depends on how long the bank transfers the funds due to the organization - on the day of payment with a plastic card or after some time. Let's take a closer look at the examples.

Example 1

On August 29, 2016, the total amount of payments for acquiring in Pulse LLC amounted to 54,560 rubles. (including VAT 18% - 8,322.71 rubles). In accordance with the concluded agreement, the amount of non-cash proceeds received is transferred to the organization already minus the remuneration to the bank on the day the card payments are made. Commission to the acquirer - 1.3% of the volume of payments.

The accountant reflects the payment for acquiring in accounting with the following postings in 1C 7.7:

		Transaction amount, rub.	Comment
	90 Sat. "Revenue"		Non-cash revenue from payments through acquiring is reflected.
90 Sat. "VAT"			The accrued VAT is reflected on the amount of non-cash proceeds from payments through acquiring.
			Transfer by the acquiring bank of non-cash proceeds to the account of the organization
91 Sat. "Other expenses"			Reflected commission to the bank.

Example 2

The total amount of revenue of Kvartet LLC for May 21, 2016 was 73,680 rubles, of which 36,600 rubles was payment for acquiring from plastic cards. The commission fee for the servicing bank is 1.9% of the total amount of transactions per day. Every day, an electronic journal is sent to the financial institution, the transfer of funds to the company's current account takes place the next day after the bank receives information from the POS-terminal.

Business transactions are reflected in the accounting as follows:

		Transaction amount, rub.	Comment

	90 (Sat. "Revenue")		Non-cash revenue - payments from plastic cards through acquiring.
90 (Sat. "VAT")			Accrued VAT on the amount of proceeds from cash payments.
90 (Sat. "VAT")			Accrued VAT on the amount of proceeds from payment through acquiring.
	90 (Sat. "Revenue")	37 080 (73 680 - 36 600)	The receipt of cash in the cash desk of the organization (revenue from customers).
			The electronic journal of the POS-terminal has been sent to the servicing bank.
			Collection of cash proceeds per day for transfer to the bank.

	57 (Sat. "Sales by payment cards")		The amount of non-cash proceeds (payment for acquiring) received, minus the commission to the bank.
91 (Sat. "Other expenses")	57 (Sat. "Sales by payment cards")	695,4 (36 600 * 1,9%)	Reflected the commission to the acquiring bank.
	57 (Sat. "Cash collection")		Cash proceeds are credited to the bank account of the organization.

Payment by acquiring: postings on examples

Sales transactions through a bank terminal

Trading enterprise "Knitwear" carries out settlements with customers both through the cash desk and through the POS-terminal. In accordance with the terms of the agreement, the amount of commission to the acquiring bank is 2%. Per reporting period the amount of proceeds from sales on plastic cards amounted to 48,000 rubles (VAT 18% - 7,322 rubles).

Accounting should reflect the following typical postings.

Payment for goods through shop equipment for acquiring for the reporting period:
VAT has been charged on the amount of non-cash proceeds using plastic cards in settlements:
Sending an automatically generated electronic journal of a POS terminal via the Internet:
Non-cash proceeds transferred by the bank minus commission:
The amount of commission remuneration reflected in the accounting:

Accounting for the sale of goods or services in cash and cashless payments

The company "Clean City" provides cleaning services in cash and cashless payments using plastic cards. In November 2016, the revenue in terms of the volume of work performed amounted to 97,000 rubles, of which 53,000 rubles - payment for acquiring services, 44,000 rubles - settlement through the cash desk. Commission to the acquiring bank under the agreement - 2.6%.

The following business transactions must be recorded.

Received payment for services rendered:
Posting of non-cash proceeds for services rendered, paid by bank cards:
VAT accrued on the amount of cash proceeds:
VAT accrued on the amount of non-cash proceeds from payments from plastic cards:
Documents containing information on card payments were sent to the bank:
Receipt of funds from the acquiring bank to the settlement account of Clean City LLC (the amount of card payments minus the bank commission):
Reflected commission to the acquiring bank:

Another example to illustrate.

The buyer made a payment by acquiring card for a kitchen set in the amount of 88,000 rubles. Non-cash proceeds in the amount of 85,800 rubles will be credited to the seller's bank account of MebelShans LLC, minus interest to the bank for services (commission is 2.5%).

In accordance with Law No. 54-FZ, the seller is obliged to issue a cash receipt to the buyer, even if payment is made using a plastic card and the proceeds do not go through the cash desk, but go to the current account.

At the same time, goods purchased with a bank card are entered into a separate section of the cash register, therefore, in the Z-report, the total amount of payments for acquiring will be written in an independent line.

In the cash register, the revenue received from plastic cards is also summarized separately, namely in column 13. In column 12, the total number of cards accepted for payment for the past period (usually a business day) is indicated. In addition, the cashier of the organization enters similar information in a certificate report (form No. KM-6). Data on cash sections and other readings of KKM counters are also reflected in the summary report in the form No. KM-7.

The bank receives information about the past payments for acquiring by sending an electronic journal, which is generated automatically at the end of the working day by the POS-terminal. If the connection of the equipment for card payments with the bank is carried out through the processing center, then the data transmission occurs immediately after each transaction.

Accounting for operations with plastic cards

A common practice is when an acquiring bank transfers non-cash proceeds to a client enterprise, minus a commission.

Nevertheless, in accounting and financial accounting, a trade and service enterprise must show income in full size as it is reflected in cash receipt. Payment for acquiring services is written off as other expenses and taken into account for tax purposes. This rule is valid both for companies applying common system taxation, and those working on the simplified tax system 15%.

Commissions paid to a financial institution are not subject to VAT.

If the bank transfers money on the day of the transaction on the client's plastic card, then the payment for acquiring in 1C (or another accounting program) is reflected in the following typical transactions.

If the bank providing acquiring services transfers the proceeds to the client enterprise on the next day after the transactions are completed through the POS terminal and the electronic journal is received, then account 57 "Transfers on the way" is additionally involved when recording the transactions in accounting.

In retail trade, revenue is credited to account 90.1, bypassing account 62.

Payment by acquiring in 1C: Accounting 8.2 takes place according to a more simplified scheme, since this version of the program offers new opportunities for making transactions.

Consider the sequence of actions to reflect non-cash proceeds from acquiring in the 1C program: Accounting 8.2.

Example: non-cash proceeds from acquiring of Veterinary Pharmacy LLC for the reporting period amounted to 96,000 rubles. Commission of the servicing bank under the agreement - 1.7%.

First you need to open the “Retail sales report” document and fill in the “Products” and “Payment cards and bank cards” tabs, and the following transactions will be generated:
We reflect the data from the received bank statement:

What is the scale of payment through acquiring in Russia

Despite the obvious benefits and advantages, payment through acquiring is not widespread enough in our country, especially in provincial cities. The issuance of plastic cards has grown significantly since last years However, Russia still lags behind Western states and the United States in this respect. Thus, if the rate of bank cards held per capita in the United States and other developed countries approaches four, then we have a coverage ratio of less than two. Thus, acquiring as financial service has great potential for growth and in the coming years will undoubtedly be one of the priority areas in banking.

Of course, the increasing introduction of cashless payments is connected with general level development of banking culture and financial literacy population. There has been a positive trend in this area in recent years. The volume of sold goods and services with payment through acquiring is growing steadily every year. The use of bank cards in everyday life greatly simplifies settlements with commercial enterprises and financial institutions.

However, according to experts, acquiring in Russia is not developing as fast as we would like. In the early 2000s according to retail chains the ratio of purchases for cash and payment through acquiring was 97% and 3%, respectively. To date, these figures are as follows: 85% and 15%. The trend is noticeable, but the main task is to increase the pace of development of cashless payments. To do this, it is necessary, firstly, to increase the distribution and installation of POS-terminals in trade and service enterprises, and secondly, to popularize the idea of such payments among the population in every possible way.

Organizations that have not yet had time to appreciate the benefits of acquiring should remember that modern technologies designed to make our lives easier and conservative views in business do not contribute to its prosperity.

How much does it cost to pay through acquiring as a bank service

Giving practice banking services for acquiring is such that the amount of remuneration most often depends on the trade turnover of the client enterprise. The size of the commission varies on average from 1.5 to 4%, but high level competition in the banking sector forces financial institutions reduce interest rates. On average, the market commission for acquiring services does not exceed 1.9%. The higher the income indicators for the reporting period, the lower the percentage of deductions the company can count on. So, for large retailers (Magnit, Eldorado, Auchan) with multi-million dollar revenue per day, the commission can be zero.

Other costs associated with obtaining an acquiring service include equipment rental. Depending on the terms of the agreement with the bank, the rental and provision of consumables can be free of charge or with a monthly fee (on average, no more than 1,500 rubles). All other services (installation, training, information and technical support) are provided financial institutions is free. The main market players are Sberbank of Russia and VTB24, as well as a number of other banks that have the appropriate license (Russian Standard, Raiffeisenbank, etc.)

09.09.2014 print

This article discusses issues related to the regulatory regulation of acquiring operations, as well as their accounting and tax accounting and documentation.

Operations related to payment by plastic cards have become everyday, as it is a convenient and safe tool. allows you to accept plastic cards of leading international payment systems for payment for goods and services. Therefore, more and more trade organizations use this form of payment.

The advantages of acquiring operations are:

minimization of risks in operations related to cash (revenue from plastic cards is difficult to steal, and you will not be given counterfeit money);
increasing the competitiveness of the organization and increasing turnover by attracting new customers-holders of plastic cards;
plastic card transactions are not subject to the limit of cash settlements.

Terminology

A modern accountant is faced with the task of competently processing both traditional cash transactions and transactions related to settlements using plastic cards. However, in order to talk about acquiring, you must first understand the specific terms inherent in this operation. Let's consider the most important of them.

Acquiring - the activity of a credit institution, which includes the implementation of settlements with trade enterprises (services) for operations performed using bank cards.

Payment card(bank) - a plastic card linked to one or more settlement (personal) bank accounts. It is used to pay for goods (works, services), including via the Internet, as well as to withdraw cash.

Under electronic payment system refers to a complex of specialized software that provides transactions (transfer) of funds from the consumer to the supplier of goods, where the seller has his own account (the most common types of payment systems: Visa and MasterCard).

When using the acquiring service, you must have an open bank account. Many do not have a current account - in this case, you should choose a suitable bank, in which you need to conclude an acquiring agreement. A simple definition of the principle of operation using acquiring - through special equipment, the organization withdraws the amount for the purchase from the buyer's plastic card, and then the acquiring bank transfers it to the organization's current account, deducting a commission for its service from the amount.

What should be paid attention to in regulatory documents?

Currently, the transfer of funds is regulated by the Federal Law of June 27, 2011 No. 161-FZ “On the National Payment System”. The transfer of funds is carried out within a period of no more than three business days starting from the day the funds are debited from the payer's bank account (clause 5, article 5 of Law No. 161-FZ).

If funds are received on the organization’s settlement account for more than one day, then account 57 “Transfers on the way” (sub-account 57-3 “Sales by payment cards”) is used in accounting to control the movement of money in accordance with the Instructions for Using the Chart of Accounts accounting (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n). Settlements with the acquiring bank can also be recorded on account 76 “Settlements with various debtors and creditors”.

Revenue from the sale of goods is income from the ordinary activities of a trade organization and is recognized on the date the goods are transferred to the buyer, regardless of the date and procedure for payment for the goods (). The actual cost of goods sold is recognized as expenses for ordinary activities and is debited from account 41 "Goods" to the debit of account 90 sub-account "Cost of sales" (clauses 5, 7, 9, 10 PBU 10/99 "Expenses of the organization" (hereinafter -)) .

It's important to know

An incoming cash order for the amount of proceeds by bank transfer is not issued.

Retail trade organizations have the right to take into account the goods they purchase and sell at the cost of their purchase or at selling prices, with separate allowance for markups (discounts) ().

The selected options for accounting for goods must be fixed in the accounting policy.

Accounting

First, let's establish the sequence of acquiring operations:

the cashier activates the buyer's card using the terminal, information about the card is instantly transmitted to the processing center;
after checking the current balance on the account, a slip is printed in duplicate, in which both the buyer and the seller must sign;
a copy of the slip signed by the seller is issued to the buyer. The second copy (signed by the buyer) remains with the seller. The seller must verify the sample signature on the card with the signature on the slip;
the seller is obliged to use cash registers for such operations and issue a cash receipt to the buyer.

Settlements made by payment cards are broken into a separate section of cash register and are reflected separately in the Z-report as the amount of non-cash revenue. At the same time, in the cash journal, the form in column 12 reflects the number of plastic cards for which settlements were made, and column 13 indicates the amount received when paying with these cards. Information from the cashier's journal on the amount of revenue received both in cash and through plastic cards is transferred to the statement of the cashier-operator ().

note

The services of the acquiring bank for settlements are not subject to VAT taxation (). Consequently, the cost of bank services does not include "input" VAT.

The scheme for documenting acquiring operations looks like this:

at the end of the working day, acquiring obliges the organization to report to the bank for each transaction carried out on plastic cards. For this purpose, an electronic journal generated by the POS-terminal is sent to the bank;
the bank checks the documents submitted to it;
the bank transfers to the trade enterprise the funds paid by payment cards.

An acquiring agreement, as a rule, implies that the bank transfers to the settlement account of the organization the funds due to it, minus its remuneration.

There are two main options for recording such transactions in accounting:

the transfer of funds is carried out by the bank on the day of payment by plastic cards (see example 1);
the transfer of funds by the bank does not occur on the day the card payment is made (see example 2).

Example 1

The following entries will be made in the accounting LLC "Ritm":

- 46 830 rubles. - reflected revenue from the provision of services with the use of plastic cards in the calculations;

- 7143.56 rubles. (46,830 rubles x 18/118) - VAT was charged on the amount of revenue using plastic cards in payments;

DEBIT 51 CREDIT 62
- 46 830 rubles. - funds debited from customer accounts were received on the current account;

DEBIT 91 sub-account "Other expenses" CREDIT 51
- 561.96 rubles. (RUB 46,830 x 1.2%) - expenses related to payment of commissions to the bank were recognized.

Example 2

On September 14, 2014, the revenue of Trio LLC amounted to 64,900 rubles, including 47,200 rubles using plastic cards. The agreement with the bank provides that the funds are credited to the organization's settlement account the next day after receiving the electronic journal (a POS-terminal is installed), the bank's commission is two percent of the amount of payment by plastic card. The transfer of funds by the bank occurs the next day after the payment by card.

The following entries will be made in the accounting LLC "Trio":

DEBIT 62 CREDIT 90 sub-account "Revenue"
- 47,200 rubles. - reflected revenue from the provision of services with the use of plastic cards in the calculations;

DEBIT 90 subaccount "VAT" CREDIT 68
- 2700 rub. (17,700 rubles x 18/118) - VAT was charged on the amount of cash proceeds;

DEBIT 90 subaccount "VAT" CREDIT 68
- 7200 rub. (47,200 rubles x 18/118) - VAT was charged on the amount of revenue using plastic cards in payments;

DEBIT 50 CREDIT 90 sub-account "Revenue"
- 17,700 rubles. (64,900 - 47,200) - proceeds from the provision of services for cash were credited under a cash receipt order;

DEBIT 57 sub-account "Sales by payment cards" CREDIT 62
- 47,200 rubles. - an electronic journal was sent to the bank;

DEBIT 57 sub-account "Cash collection" CREDIT 50
- 17,700 rubles. - cash funds were collected to the bank (an outgoing cash order was issued);

DEBIT 51 CREDIT 57 sub-account "Sales by payment cards"
- 46,256 rubles. (47,200 rubles - 47,200 rubles x 2%) - funds debited from customer accounts (net of commission fees) were received on the current account;

DEBIT 91 sub-account "Other expenses" CREDIT 57 sub-account "Sales by payment cards"
- 944 rubles. (RUB 47,200 x 2%) - expenses for paying commissions to the bank were recognized;

DEBIT 51 CREDIT 57 sub-account "Cash collection"
- 17,700 rubles. - cash funds have been credited to the current account.

And now consider the operation of acquiring from the side of tax accounting.

value added tax

Recall that the sale of goods in Russia is subject to taxation. The tax base is determined on the date of transfer of ownership of the goods to the buyer as the value of the goods (net of VAT) ( , ). Taxation is carried out at a rate of 18 percent ().

The remuneration of the acquiring bank is recognized by trading organizations as non-operating expenses ().

Payment by credit card actually means that the buyer has to make an advance payment. This must be taken into account when calculating the amount of VAT. The VAT calculation day for the seller will be the date of receipt of funds from the buyer, which is provided for by subparagraph 2 of paragraph 1 of Article 167 of the Tax Code. Since the moment of determining the tax base for VAT is the earliest of the following dates: the day of shipment (transfer) of goods (works, services), property rights or the day of payment, partial payment on account of the upcoming supplies of goods (performance of works, provision of services), transfer of property rights.

The amount of retained agency fee (net of VAT) as of the date of approval of the agent's report refers to other expenses related to production and sales ( , ).

To check the correctness of the reflection of the acquiring operation, you need to check daily the spreading of amounts from the Z-report on accounts 50 and 57 of the sub-account "Payment card sales". Moreover, it is necessary to compare not only receipts for the day, but also the cumulative total, highlighted in a separate line in the Z-report. This will allow you to track the completeness of the posting of revenue.

You can also check yourself for the following typical mistakes:

an accountant can reflect in accounting the proceeds from the sale of goods not at the time the goods are transferred to the buyer, but at the time the funds are received from the bank. This error leads to a distortion of accounting and tax reporting, when payment for goods with a payment card and transfer of funds to a current account by a bank fall on different reporting (tax) periods;
it is also possible to make a mistake if you reflect in accounting the proceeds from the sale of goods minus the commission withheld by the bank under the acquiring agreement. This error leads to an underestimation of not only sales proceeds, but also expenses, as a result, accounting and tax reporting is distorted. For an organization located on the simplified tax system with the object of taxation "income", this error leads to an underestimation of the taxable base for a single tax by the amount of the bank commission;
other violations may be the sale of goods by payment cards without the use of cash registers, the lack of information about the proceeds received using bank cards in the cashier's journal, the cashier's certificate and report and information about the readings of counters of cash registers.

Tatyana Lesina, accountant, for the magazine "Practical Accounting"

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