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.

The FIU-recommended form for reporting the opening of an account 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 Inspectorate about opening a 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 body of the 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. It is not necessary to report the issue of each of the additional cards 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 the spending of the company's money, it is better to issue an order on the rules for using corporate bank cards. It is important to fix the period during which the employee is obliged to report on the money spent by means of the card or withdrawn from it.

An employee can draw up a report either in the unified form No. AO-1, ​​or in a form independently developed by your organization. For example, instead of the line “advance payment received from the cash desk”, you can provide the lines “money received through an ATM using a corporate card” and “money from a corporate card was used for non-cash payments”.

There is an opinion that when an employee has purchased something for the company, by paying it with a card in a non-cash manner, it is not necessary to prepare a full advance report. Undoubtedly, the employee must still submit supporting documents to the accounting department and the deadlines for this should also be regulated by the leadership of your organization (for example, in the same order). Only now, an employee can attach such documents (checks of CCP, waybills, sales receipts) to a memo.

But I must say that most accountants are more accustomed to when all reports are drawn up in the form No. AO-1. In addition, the name "advance report" will help to avoid disputes with inspectors when checking the correctness of the calculation of income tax. After all, the date of approval of the advance report on the money spent by the employee x sub. 5 p. 7 art. 272 Tax Code of the Russian Federation.

Once a month, the bank, as a rule, provides the organization with a report on each corporate card. Having received it, you can check the completeness of the advance reports of employees. The easiest way is for those organizations that have an Internet bank connected.

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 of the Federal Service for Labor and Employment

“ Responsibility for spending funds on a corporate bank card within the established spending limits lies with the holder of such a card (that is, the employee in whose name it is issued).

In the absence of documents confirming the intended use of a corporate bank card, the amount used for other purposes is recovered from the guilty employee in accordance with Articles 238, 241 and 248 of the Labor Code of the Russian Federation. That is, you need:

• prove that the damage caused to the organization was the result of the guilty actions of the employee;
• determine the amount of this damage;
• comply with the procedure for recovering such damage, provided for by the Labor Code. In particular, this means that, by order of the employer, damages can be recovered from him only within the limits of the average monthly earnings.

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, the total amount of all deductions for each salary payment cannot exceed 20%. Art. 138 Labor Code of the Russian Federation. Moreover, the maximum amount of 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, as a 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

“The expenditure of funds by an employee from a corporate bank card is not specifically stipulated by regulatory documents (including the Chart of Accounts), 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 differ from the regular spending of funds as part of the official duties of employees (loans to employees, compensation for material damage, purchase of vouchers, etc.) ” .

Here are the postings on operations on a 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, the bank commission is taken into account as non-operating expenses. sub. 15 p. 1 art. 265 Tax Code of the Russian Federation
As of the date the card was used by the employee (if the organization has immediate access to data on the movement of money on accounts)*
The card was used to pay for goods, works, services purchased by an employee		55, sub-account "Card account"
Cash withdrawn from card by employee
As of the date the employee reports on the amounts spent
The employee reported for cash withdrawn from the card and spent on the needs of the organization, or for non-cash expenses	26 “General expenses” (60 “Settlements with suppliers or contractors”, 10 “Materials”, 44 “Sales expenses”, etc.)	71 "Settlements with accountable persons"
	19 "VAT on acquired valuables"

* Some organizations do so. When employees bring reports to the accounting department with supporting documents attached to them, a posting is made on the debit of account 71 and the credit of account 57 “Transfers on the way”. When monthly reports on cards come from the bank, a posting is made on the debit of account 57 and the credit of account 55.

Reflect in accounting the amounts for which the employee did not report, it is necessary like this.

EXPERIENCE EXCHANGE

Head of Methodology and Internal Audit Department, PRODO Management LLC

“ Funds debited from the bank account of the organization as a result of a transaction using a corporate bank card are considered issued against the report of the employee. If he does not submit an advance report with supporting documents within the time period established by the management of the organization, then it is necessary to make a debit entry on account 94 “Deficiencies and losses from damage to valuables” and account 71 credit.

When the organization establishes the guilt and the amount of damage caused by the employee, it is necessary to make a posting on the debit of account 73 and the credit of account 94.

After the money is deducted from the employee’s salary or paid in cash to the cashier, this must be reflected in the credit of account 73 and the debit of account 70 “Settlements with personnel for wages” or account 50 “Cashier” ”.

Credit card transactions at own expense are treated in the same way as debit card transactions. And operations on the use of the credit limit and the return of money to the bank will be reflected as follows.

Bank money increases the payment limit of the card. However, the loan is considered received only after the company uses it. That is, after the money is debited from the card (in cash or by bank transfer) at the expense of the credit limit. Therefore, there is no need to record the receipt of a loan (make a posting to account 66 “Settlements on short-term loans and borrowings”) immediately after the bank sets 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"
As of the date of replenishment of the credit card and repayment of the used credit
Money was transferred from the current account to the card account to pay off the debt on the used credit limit	55, sub-account "Card account"	51 "Settlement accounts"
	66 "Settlements on short-term credits and loans"	55, sub-account "Card account"
As of the date the bank charges interest on the loan
Interest accrued on a bank loan	91-2 "Other expenses"	66 "Settlements on short-term credits and loans"
In tax accounting, interest on debt obligations of any kind is recognized as non-operating expenses and sub. 2 p. 1 art. 265 Tax Code of the Russian Federation. However, they are taken into account within the norms Art. 269, paragraph 8 of Art. 270 Tax Code of the Russian Federation. If the amount of interest that can be taken into account in tax accounting is less than their accrued amount and the organization must apply RAS 18/02, then it is necessary to reflect a permanent tax liability (account 99 debit - account 68 credit)

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. The Tax Code does not contain any rules for assessing material benefits from 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”.

One card - a lot of possibilities!

In addition to the traditional functions of paying entertainment expenses, goods and services, travel and general business expenses, as well as cash withdrawals, you can independently deposit your company's revenue to your current account using Cash-in ATMs.

New useful service

When depositing cash through terminals and ATMs, you can choose the source of funds, which will be reflected in the purpose of the payment, for example, proceeds from the sale of goods and services, loans, repayment of loans. Now all receipt transactions will be under your control.

Pay with your smartphone with one touch

The PSB corporate card supports contactless payments and allows you to pay for purchases with your smartphone with one touch using modern technologies Android Pay, Apple Pay, Samsung Pay - choose what is convenient for you!

Get a card remotely

You don't have to go to the bank to apply for a card. An application is sufficient, which can be prepared in the Internet Bank. Use the instructions for working with corporate cards.

Manage your card remotely

Using the modern Internet banking system, you can set limits, issue or block cards, replenish your account and keep records of transactions remotely, in real time.

Availability 24/7

With a corporate card, there is no need to visit your service office. You can deposit the proceeds to the current account on your own, without providing a passport (using a PIN code) and at any bank ATM with the Cash-in function.

With a corporate card you save time

You no longer need to go to the office to cash a check and spend time compiling travel expenses. Using the card, you can quickly buy an air ticket, book a hotel room or withdraw cash anywhere in the world.

Discounts and offers of partners

Paying with a Promsvyazbank business card, you get a discount of up to 40%. You can also take advantage of special offers from our partners Visa and Mastercard.

www.psbank.ru

Tax authorities will be able to block corporate cards of companies

<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 a bank account.

After blocking, debit transactions on the card will not be possible, it will no longer be possible to pay or withdraw cash through an ATM. 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 transactions from the 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 collect the decision by proxy of the bank (for more details, see "UNP" No. 25, 2012, p. 4 "New amendments have been made to the code about set-off, return, blocking and balance").

www.gazeta-unp.ru

HOW WITHDRAWAL OF ACCOUNT FROM A CORPORATE CARD LEADS TO BLOCKING

Banks should closely monitor cash withdrawals from corporate cards. The Central Bank of Russia transmitted the relevant instructions in the form of guidelines No. 19-MR dated July 21, 2017.

The purpose of such operations is to launder proceeds from crime. With this, the maximum withdrawal threshold is no more than 100,000 rubles per day. Corporate cards are linked to the account of an organization, company or individual entrepreneur. In the event that the volume of cash withdrawals begins to increase sharply, suspicion arises and the accounts linked to the cards are monitored and then blocked.

The Central Bank accompanies its actions with valuable instructions to avoid the unpleasant moment of blocking. Firstly, it is necessary to regularly analyze, set the maximum amount of cash allowed within one business day using the client's corporate cash cards. Secondly, transactions should be monitored on a weekly basis in order to identify customers who make transactions, taking into account the amount of cash received in relation to bank account turnover. And thirdly, if there are suspicions about the unusual nature of the transaction, you need to send information to Rosfinmonitoring.

All this in the future creates problems for individual entrepreneurs using corporate cards to withdraw their funds from their current account. This may lead to the impossibility of using cards for such transactions, and each time you will be required to prove the legality of the purposes for withdrawing funds.

OH THIS FeZe….

"NORTH-EAST ALLIANCE" LICENSE

unblock.money

What is a corporate card for?

A corporate card is a classic product issued by a financial and credit organization. It is directly linked to the account number of a legal entity and is used to cover expenditure areas that are related to the direct work of the enterprise. "Plastic" cannot be used for settlement transactions for wages. In fact, this is an analogue of finance issued on the basis of a report. It can act as a credit card or be debit in nature. What a corporate card is for, what options are assigned to it, and how to apply it in practical work - all this will be covered in the material.

A corporate card helps pay for the needs of the company

What is it and what is it used for

We have already said that a corporate card product is directly related to the account of a legal entity and is a non-cash analogue of money issued by the company's management. Using this tool, you can carry out settlement actions in the process of covering two directions of costs.

Core work expenses

• settlements with suppliers of commodity items and with contractors;
• travel expenses and hospitality expenses;
• payment for the services of counterparties that are related to the main line of business.

Overhead and housekeeping costs

This group includes several classic trends that are worth taking into account:

• purchase of stationery;
• payment for the use of software and training tools;
• courier delivery and postal services;
• other business areas.

It's important to know

Taxpaying enterprises should understand the fact that expenses financed by means of a corporate bank card can be accepted for tax accounting only if they have regulations and carry documentary evidence based on the Tax Code of the Russian Federation.

You can familiarize yourself with the terms of the card on the bank's website

What are the benefits of using corporate cards

There are plenty of advantages that the use of such products implies:

1. Reducing the costs of the operating plan, which are directly related to the issuance of accountable monetary values. Companies no longer have to go to the bank to get cash.
2. No need to buy foreign currency for foreign business trips or open a foreign currency account. In addition, you will save yourself from the urgent need to draw up declarations during the customs crossing. The money will be withdrawn from the account of the organization by automatic conversion into the currency of the country in which the owner resides.
3. Possibility of management. Chance to set a card limit. Option to connect messaging alert service. All this contributes to the control of spending money and the possibility of direct tracking of all transactions.
4. Making payment transactions for impressive amounts. According to the instructions of the Central Bank, settlement transactions in cash between different entities can only be carried out if the amount does not exceed 100,000 rubles. By means of a card, they will be non-cash in nature and assume the absence of any restrictions on amounts.
5. It will not be difficult for you to go shopping on the Internet and carry out settlement actions without any problems.
6. Regardless of the storage of funds on the account of the organization, you will have access to them around the clock, and you will also gain the opportunity to receive cash in special machines.
7. The user acquires a unique opportunity to attach all corporate cards to one account, which is equipped with one spending limit for all employees of the company.
8. If suddenly the card happened to be lost, not a penny will go away from it, provided that it is blocked in a timely manner. You will reduce the risk of loss or theft of cash by several times and save your own savings.
9. In addition, the use of this card can be a good alternative to using a checkbook.

Based on the type of card that the client has chosen, as well as the specialized program, it is possible to receive certain types of benefits and discounts.

Sample corporate card

Conditions for the design of "plastic" corporate type

So we looked at what it is, and what features you will encounter when owning a similar product. In order for clearance events to open for you and become possible, several key conditions must be met:

• provide a list of employees of the organization who will use this product, as well as have available all the applications submitted by them and entrusted paper from the organization itself;
• conclude appropriate contractual relations with a banking organization;
• engage in opening a card current account by providing the necessary list of documentation;
• report that the card has been issued to the relevant tax authorities, having done this within a 7-day period from the date of the agreement, otherwise penalties will follow, which is stipulated in Art. 118 of the Tax Code of the Russian Federation;
• when closing an account, it is also necessary to report this to the relevant government services and structures.

As for the main conditions under which the issue is carried out, on average, financial institutions charge funds for the annual maintenance of products of the order of 1,000 - 1,500 rubles. The number of cards that can be linked to some open account is set by each financial institution on its own, and in some cases there is no limit at all. Some institutions, providing their clients with a preferential list of conditions, choose to set a minimum balance, which traditionally ranges from 3 to 10 thousand rubles.

What else needs to be considered in the process of opening a card

Despite some of the difficulties of compiling and designing, a corporate bank card is actually a useful and convenient tool that contributes to the rational organization and full control of expenditure areas for the main work of the organization and economic costs. In order to go through the procedure for registering a product, it is necessary to conclude an appropriate agreement related to the maintenance of corporate cards, which display data about potential users.

You can pay by card in stores and online.

Applications of employees filed specifically for the issuance of cards and powers of attorney from the organization should be attached to this contract paper. In order to open an account, due attention should be paid to the collection of the optimal documentation package. Their list is common for many banks, but may vary depending on the individual situation. The possible number of cards to open is determined at the level of a banking organization, and may vary based on special conditions.

In average Russian financial structures, the annual service of one corporate card is equal to 1,000 rubles per year. For example, in Avangard bank this figure is 900 rubles, and on a Gold class card - 2,000 rubles. In the St. Petersburg Industrial Bank of Shares, maintenance of the product per year will cost 1,000 rubles. And in some Moscow banks, servicing cards of this class is even more and equals under 2,000 rubles.

What conclusion can be drawn from the above nuances

So we looked at what a corporate card is and how you can use it. The expenditure areas of the organization, associated with a key activity, act as a key element in the work of any company. In order to carry them out as conveniently as possible, financial structures have created this unique tool. It allows the company to solve a vast number of tasks and is fraught with a lot of positive aspects. The cost of maintenance is traditionally calculated on an annual basis and is in the range of 1-2 tons of Russian rubles. Some rates and conditions are strictly dependent on which card and which bank you have chosen for yourself.

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Accounting for transactions with corporate cards

Source: Glavbukh magazine

For the convenience of paying for services through accountable persons, travel agencies can issue a corporate card. Let's talk about the nuances of such calculations.

What are corporate cards

A corporate card is a bank card held by an employee of a company that has entered into an agreement to issue such a card. Banks can issue debit and credit corporate cards (Clause 1.5 of the Regulation on the Issuance of Payment Cards and on Operations Made with Their Use, approved by the Bank of Russia on December 24, 2004 No. 266-P).

The holder of a debit (settlement) card can make transactions within the amount of money established by the bank. These calculations are made at the expense of the company's money in its account. Using a credit card, the holder can make transactions using the money provided by the bank within the established limit in accordance with the terms of the loan agreement.

Both those and other corporate cards can be both registered and unnamed. Name cards are issued for a specific employee of a travel company. Unnamed are issued to the company. Any of the accountable persons can use such a card.

As practice shows, travel agencies mainly use debit cards with a limit for each card on different categories of spending and an overdraft.

How to get a corporate card

To issue a corporate card, the travel agency must conclude an agreement with the bank. It must be attached to:

• a list of employees who will use the card. Their signatures must be certified by the seal of the company;
• copies of passports of employees in whose names cards are issued;
• agreements on the use of cards in the form established by the bank, filled out and signed personally by employees.

A corporate bank card is issued directly to the holder indicated by the travel company in the application for issuing a bank card, or to a company representative acting on the basis of a power of attorney.

How to regulate the use of a corporate card

In order for employees to freely operate corporate cards, the travel agency needs to develop a regulation on the procedure for their use (part 1 of article 8 of the Labor Code of the Russian Federation). It is recommended to install:

• a list of expenses and transactions that can be made by an employee using a corporate card;
• limits on corporate cards;
• the period after which the employee must return the card;
• the procedure for submitting a report by cardholders on the amounts spent;
• the period during which the employee must submit to the company an advance report with supporting documents attached;
• a list of documents that are accepted as confirmation of the expenses incurred.

In addition, it is necessary to approve the list of positions of persons whose labor duties involve the use of corporate cards (clause 1, article 847 of the Civil Code of the Russian Federation). Employees whose positions are listed in the list must be familiar with the provision under the signature (part 2 of article 22 of the Labor Code of the Russian Federation).

To exclude cases of loss of corporate cards, as well as misuse or theft of funds, it is necessary to organize accounting for the acceptance and issuance of corporate bank cards in the company (Article 9 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting"). To do this, it is advisable to develop a register that reflects the following data: card numbers, full names of their holders, dates of transfer and return of cards. The fact of issuing and returning a corporate card will be confirmed by the employee who received it and by those who keep records of card data.

Named corporate bank cards can be in the hands of the holders, provided that they comply with security requirements. All unnamed corporate cards are stored in the company's safe. As a rule, non-personalized cards are issued to an employee to perform a specific task - payment for travel, hospitality or other expenses.

What expenses can be paid by card

According to paragraph 2.5 of Regulation No. 266-P, a legal entity can carry out, using bank cards, in particular, the following operations:

• receive cash for settlements in Russia related to the activities of a legal entity, including payment of travel and hospitality expenses;
• make payments in rubles related to the activities of a legal entity, including paying travel and hospitality expenses in the Russian Federation;
• receive foreign currency in cash abroad to pay for travel and hospitality expenses;
• pay travel and hospitality expenses in foreign currency outside the Russian Federation.

A travel agency accountant often has a question: can a seconded employee use a corporate card abroad to pay for travel services on behalf of the organization itself? And if so, how does the authorized bank exercise currency control over such operations?

Federal Law No. 173-FZ of December 10, 2003 “On Currency Regulation and Currency Control” does not establish restrictions on currency transactions between residents and non-residents. Therefore, an employee sent abroad, acting on behalf of and on behalf of his organization, can theoretically use a corporate card to pay for tourist services.

The previously effective Regulations on the Procedure for Issuing Bank Cards by Credit Institutions (approved by the Bank of Russia on April 9, 1998 No. 23-P) contained a rule according to which, when performing foreign exchange transactions using corporate cards, a legal entity was obliged to submit within one month from the date of the transaction to the authorized bank justification of the operation, including the expense report. There is no such requirement in the current Regulation No. 266-P.

At the same time, paragraph 2.5 of Instructions of the Bank of Russia dated June 4, 2012 No. 138-I determines that when debiting foreign currency from a current account using a bank card, a certificate of a foreign exchange transaction is not submitted to an authorized bank. Except for the case of foreign exchange transactions that require the issuance of a transaction passport. Recall that when making foreign exchange transactions, a transaction passport may not be issued if the total amount of the contract does not exceed the equivalent of 50 thousand US dollars at the official exchange rate on the date of the contract (clause 5.2 of Instruction No. 138-I).

Thus, the organization has the right to pay for tourist services abroad in foreign currency with a corporate bank card.

How to report on spending money on a corporate card

Currently, there are no regulations establishing which document an employee of the company must draw up in order to confirm the spending of funds on a corporate card. Therefore, the travel agency can use the unified advance report form No. AO-1 approved by the Decree of the State Statistics Committee of Russia dated August 1, 2001 No. 55.

Also, the company has the right to develop its own report form (clause 4, article 9 of Law No. 402-FZ), which must be given in the appendix to the accounting policy (subclause 4, clause 3, article 21 of Law No. 402-FZ, clause 4 PBU 1/2008).

When does an employee earn taxable income?

When making payments to corporate cards, it must be remembered that the employee must account for the funds received: submit an advance report with supporting documents.

If the employee did not promptly report on the expenditure of funds or did not return the withdrawn funds from the card, he has income subject to personal income tax (resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of March 5, 2013 No. 14376/12, FAS of the West Siberian District of February 19, 2014 No. A45-25321/2012). Although, according to some judges, the absence of supporting documents on the expenditure of funds issued under the report or their return to the cash desk is not evidence that such amounts can be attributed to the income of employees (resolution of the First Arbitration Court of Appeal dated April 11, 2013 No. A43- 14173/2012, decision of the Arbitration Court of the Nizhny Novgorod Region dated January 31, 2013 No. A43-14173/2012).

Is it necessary to comply with the payment limit when using the card

Clause 6 of Directive No. 3073-U of the Bank of Russia dated October 7, 2013 restricts cash settlements between legal entities, legal entities and entrepreneurs. The limit is 100,000 rubles. under one contract.

Using a corporate bank card is a non-cash payment. Therefore, the payment amount may exceed 100,000 rubles if the employee pays for goods (work, services) using a card.

However, the withdrawal of cash by an employee from the card means the receipt of funds under the report. And since the accountable person makes further payments on behalf of the travel agency, such cash in the calculations should be used subject to the limit.

The fine for violation of the settlement limit for a travel company is from 40,000 to 50,000 rubles, for an official - from 4,000 to 5,000 rubles. (Article 15.1 of the RF Code of Administrative Offenses).

How to keep accounting records of transactions with corporate cards

Accounting records of transactions with corporate cards must be kept on account 55 “Special accounts in banks”. For more convenient accounting of operations on corporate cards, a sub-account "Corporate cards" is opened for this account. Analytical accounting for this sub-account should be kept for each received corporate card. The presence and movement of funds in foreign currency are accounted for separately.

Example 1 A travel agency sent an employee on a business trip. At the same time, he was given a corporate card, having credited 45,000 rubles to it from the current account. Upon returning from a business trip, the employee submitted an advance report.

Expenses amounted to: - 16,000 rubles. - for travel; - 30,000 rubles. - for accommodation; - 6300 rubles. - daily; - 3500 rubles. - Representation expenses.

The following entries were made in accounting: DEBIT 55 sub-account "Corporate card" CREDIT 51 - 45,000 rubles. - funds are credited to the card;

DEBIT 71 CREDIT 55 sub-account "Corporate card" - 45,000 rubles. - funds were debited from the card when paying by an employee in a non-cash form or in the event of a cash withdrawal;

DEBIT 26 CREDIT 71 - 52,300 rubles. - reflected travel expenses;

DEBIT 44 CREDIT 71 - 3500 rubles. - representation expenses are written off;

DEBIT 71 CREDIT 50 - 10,800 rubles. - the final settlement with the employee is made.

With the help of a corporate card, you can make payments in foreign currency. Then account 57 will be used.

Example 2 Let's change the data of the previous example. Suppose an employee was sent on a business trip abroad.

45,900 rubles were transferred from the current account for the purchase of foreign currency, and 900 US dollars were credited to the card. The exchange rate on the date of purchase was 50 rubles / USD (conditionally).

Expenses amounted to: - 30,000 rubles. (600 USD x 50 RUB/USD) – living expenses; - 15,000 rubles. ((50 USD x 50 RUB/USD x 6 days) - daily allowance for the time abroad (we will omit the Russian daily allowance in the example).

The following entries were made in accounting: DEBIT 57 sub-account "Corporate card in rubles" CREDIT 51 - 45,900 rubles. – transferred funds for the purchase of foreign currency;

DEBIT 55 sub-account "Corporate card in foreign currency" CREDIT 57 - 45,000 rubles. ((900 USD + 50 USD) – currency credited;

DEBIT 91 sub-account "Other expenses" CREDIT 57 - 900 rubles. (45,900 - 45,000) - expenses for the conversion of rubles into US dollars are reflected;

DEBIT 71 CREDIT 55 sub-account "Corporate card in foreign currency" - 15,000 rubles. – funds were withdrawn from the card to pay per diem;

DEBIT 71 CREDIT 55 sub-account "Corporate card in foreign currency" - 30,000 rubles. – deducted from the card funds in foreign currency to pay for the hotel;

DEBIT 26 CREDIT 71 - 45,000 rubles. – travel expenses of the accountable person are reflected on the basis of the advance report.

Since the company's funds were converted into foreign currency in the amount of the employee's travel expenses and transferred to the corporate card on the date of settlement on the card, there are no exchange rate differences in accounting (clauses 4, 5, 9 PBU 3/2006, Appendix to PBU 3/2006 ).

Card products of banks are intended not only for individuals. Legal entities, individual entrepreneurs, can use corporate cards for their activities, which are tied to a current account.

How cards are taken into account in accounting, necessary transactions, ways to use the product, current offers of banks in 2019.

CC is required to carry out operations of ordinary financial activities: the purchase of goods, inventories, fuel and lubricants, payment of expenses and services, entertainment expenses, etc. This is a modern way of providing funds 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 are transferred to the card in a certain amount, when the operation is completed, 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 in a non-cash way, so their safety and security is ensured. 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, you should choose a credit organization 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:

• Visa FIFA international corporate card - 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 cards MasterCard 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 the Alfa-Business Mobile mobile bank.

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 suppliers, purchase household goods, and pay travel expenses.

6 Rosselkhozbank

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

Account currency - ruble. Two types of VISA Business MasterCard Business cards are issued.

Product parameters are determined by the "Corporate" tariff plan:

• 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 banking 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. Accounting for cards is carried out through a 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 written off for their 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 the company's financial statements, operational data, determine the collateral depending on the limit, etc. Lending parameters are determined by banks individually for clients.

After receiving the cards and completing the necessary documents, they are transferred 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 report in a timely manner on the transactions made on the account, otherwise, the expenses on the card may be deducted from his salary. 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 a mobile bank, by calling the hotline of the 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 in the near future will 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, the existing limits on withdrawals 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.

The use of corporate plastic cards is becoming 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 a 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 often becomes necessary to inform the tax office about 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 a 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. Judicial practice also confirms this: by the decision of the Federal Antimonopoly Service of the Urals District No. Ф09-4730 / 10-С3 dated July 26, 2010 in case No. А60-7128 / 2010-С6, the decision of the tax authority to hold liable for failure to report opening an account was canceled . The court decided that a business account is not an account in the meaning given to it by tax legislation, since it is opened for the purpose of servicing corporate bank cards and when it is opened, 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 additional services in the form of transactions in the terms of the contract even when their amount exceeds the balance of funds in the bank account or exceeds the established overdraft or loan limit. 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 subsequently demand compensation under the general conditions for fulfilling the requirement on the basis of Article 314 of the Civil Code of the Russian Federation.

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 agreement establishes a mandatory condition for the presence of a minimum balance on the organization's account to the debit card, that is, the minimum amount that must always be kept 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 several bank cards are opened for a single corporate account. 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 the holders of bank cards primary documents confirming the performance of transactions using corporate cards, the entries in the 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 the bank statement at the end of the month reflects the write-off of funds that are not documented by the accountable person, 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. The accountable person 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 clause 11 of the Procedure for conducting 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. Those who are ready to stand up for their rights in court will certainly benefit from the decision of the Ninth Arbitration Court of Appeal No. 09AP-12853 / 2007-AK dated October 8, 2007, which recognized the attachment to the advance report of a corroborative document issued to another person, but only provided that the funds were actually used for the needs of the employer. In addition, this court decision made an important conclusion that a violation of the provisions of clause 11 of the Procedure for conducting cash transactions cannot be recognized as a basis for recognizing the employee's income and the 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 in a collective agreement (or in a local regulatory act - order, Regulations on business trips, etc.) expressly provide for such an opportunity. 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 procedure (see Resolution of the Federal Antimonopoly Service of the North-Western District No. A52-174 / 2007 dated February 11, 2008, where it is recognized as legal to issue funds for administrative and business expenses to employees of an organization from a current account to a bank card of an 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 the tax authorities, you should strictly comply with the requirements for registration of such an operation in accounting and in all necessary documents.

In February, we held a webinar on the topic “How to use a corporate card”. It may seem that the topic has long been ridden. Not really. We received a lot of feedback and questions from entrepreneurs.

There are indeed many nuances in this topic that accountants usually do not share. Therefore, we have prepared a text version for those who did not manage to watch the video: what is a corpcard, how can it be used, what reporting documents are needed and what to do if they are not. Read below.

A corporate card is a card issued by a bank and linked to your company's current account.

Sometimes a separate account is opened for a corporate card, but it is also tied to the company. The only difference between a separate account: before buying anything, you will have to transfer money to such an account from the main account.

In fact, paying with a corporate card is exactly the same operation as paying with an invoice, only more convenient because you can pay on the spot.

Corpcards are named and unnamed. A personalized card is assigned to a specific employee, for example, a director. If another employee made a payment on such a card, the write-offs will still be listed on the director, which means that he will be responsible for the purchases.

Unnamed cards can be used by all employees of the company, the main thing is to keep track of who exactly makes purchases. If you have such a card, ask employees who have access to the card to collect all documents on transactions.

What to do with a corporate card

Withdraw or deposit money, pay suppliers, pay hospitality and travel expenses. In any store, the main thing is not to forget the documents for each operation.

You can shorkat with a corporate card abroad. The conversion into foreign currency will be carried out automatically at the internal rate of your bank in rubles. Data on payments abroad and data that are reflected in the accounting will be different. This is not just like that: according to the norms of the law, all calculations are reflected in rubles at the exchange rate of the Central Bank of the Russian Federation on the date of the advance report.

Online payment is also possible. When you pay for a service on the Internet, you should be sent an act on the provision of services, when you buy a product - a consignment note or cash and sales receipts. Just save these documents or send them directly to the accountant.

What corporate card expenses reduce tax

Not all Corpcard spending reduces the amount of tax on the purchase price. In order to take into account card expenses, they must be economically justified: the purchase must correspond to your type of activity and continue to generate profit for the company.

For example, if you are a transport company for the transportation of goods - felt boots or bed linen will be a strange expense. You cannot justify such a purchase in terms of benefits for your business.

And if your company is engaged in the sale of bed linen and you bought the bed linen or fabric somewhere for cash or with a card, this will be a direct cost for current activities.

Without problems, any business can buy furniture, stationery, office equipment and everything that somehow justifies the activity.

An iPhone is also possible if it helps you run your business every day. For example:

• only this phone has programs that you use every day at work;
• you are constantly on the road, all information is stored in the phone;
• it is easier and more profitable to buy an iPhone for yourself than to hire a permanent secretary who will perform the same functions: call, remind, prompt and wake up.

A cat in the office is difficult to take into account, because you have to prove to tax officials that he will increase the number of clients with his own paws.

Who needs to report and what will happen if this is not done?

All LLCs, JSCs and other companies with any taxation system must account for money spent from a corporate card. Unconfirmed purchases will be subject to insurance premiums and taxes.

If you have an individual entrepreneur on the simplified tax system “income”, Patent and UTII, you can not report at all, since the tax office will not check the expenditure part for tax accounting purposes, and you do not have the obligation to maintain accounting.

Individual entrepreneurs on the simplified tax system "income minus expenses" and OSNO can take into account expenses for the business in expenses - for this you need to keep purchase documents for the business.

Individual entrepreneurs can also pay with a corporate card for any personal purchases, there are no penalties for this, it’s just that such expenses will not affect the tax.

What documents need to be collected?

It can be: a consignment note, an act on the provision of services, sales and cash receipts, a strict reporting form, a cash receipt order and others. Depends on what you received - a product or a service.

The documents must contain details:

- name, serial number and date of issue of the document;

- name of the organization or full name of the entrepreneur, TIN;

- the entire list and quantity of services or goods;

- payment amount;

– position, surname and initials of the seller, his personal signature and company seal, if any.

If the cash receipt contains the entire list of purchases, you do not additionally need to receive a sales receipt. You can find an example of such checks in Auchan, Ikea and other large stores. Ask to put a seal on such a check - then it will be a full-fledged closing document.

In smaller stores, when paying with a card, sellers will write out a regular cash receipt, which is issued to all individuals. Don't forget to ask for a sales receipt. If you have a USN, you can easily take into account the full cost of the purchase from such a check in expenses. If OSNO - you can take into account only the amount without VAT. Such VAT cannot be deductible and taken into account when calculating income tax.

After spending abroad, the accountant will ask for additional documents with translation into Russian. You need to translate each line, but it is not necessary to turn to professional linguistic services, it is enough to translate it yourself in Google translator.

In addition to supporting documents of purchase, an advance report must be prepared for accounting. This is a document that is generated after each purchase with a corporate card. Such a report can be in a standard form or individual - you can develop it for the company.

By law, the expense report must be generated by the employee who made the purchase. But in practice, a good accountant will do it himself - it will be faster and help avoid mistakes.

Can I withdraw cash with a corporate card?

If you withdraw money using a card, the transaction will be reflected in the bank as follows - the issuance of funds under the report. This means that purchases with withdrawn money also need to be confirmed by documents and an advance report. This only applies to companies.

Individual entrepreneurs do not need to report for cash withdrawals and return unspent money back to the account. Their amount will be reflected as a withdrawal of personal funds of the IP. But this does not apply to employees working for individual entrepreneurs.

How much cash can be withdrawn so as not to fall under the suspicions of the bank?

It is believed that up to 600 thousand rubles at a time is a safe amount. When you shoot more, the financial monitoring of the bank is connected. If financial monitoring suspects something is wrong, they can block the account until the bank is convinced that everything is fine. They will ask for documents and may even insist on personal presence.

How about depositing money into your account?

You can deposit money into the account only in three cases:

• make a company loan;
• return funds;
• Contribute the proceeds from the sale of your products or services.

For companies, there must be a document for each deposit of money. For the return of accountable funds - this is an advance report, which reflects that the money issued from the company was not used in full. To make a loan, the supporting document will be a loan agreement, which indicates the amount, date of payment and repayment period. If retail revenue - the accountant generates an expense and cash order.

For individual entrepreneurs, it is also necessary to document the deposit of money on a corporate card, except for the contribution of personal funds. The contribution of personal funds of individual entrepreneurs is not taxed.

It is often recommended to deposit money into an account through a bank branch, where the purpose of the payment will be clearly stated. The fact is that when depositing money through an ATM, the purpose of depositing is not indicated in the comments. And the goal needs to be determined, because the tax authorities may have questions about whether the money contributed should be taxed. When accounting, it is important for an accountant to immediately correctly reflect the movement of money in the relevant accounting accounts.

In order not to get confused, inform the accountant in advance about each account replenishment through a corporate card, because any such contribution is reflected in the bank without comment, and in accounting each situation is reflected in different ways.

Remember: if you want to buy something strange on a corporate card - ask an accountant, save the receipt and take closing documents. Or press the green “Connect” button and join the Button: our accountants themselves remind you of missing documents, safely reduce taxes and tell about risks.

Elena Balashova, an accountant in Knopka, suggested.

Marina Shilyaeva, a marketer, told everyone.

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