How to make a request for acquiring at a bank. Acquiring: regulatory framework, accounting and processing of transactions. There are three types of acquiring

To pay with payment cards in the Trade Management for Ukraine 3.0 program, the document “Acquiring Operation” is used.

First, you need to enable the ability to use acquiring operations. To do this, on the tab« Administration» in the section «Finance» check the box"ABOUT payment card payments» .

Also, an “Acquiring transaction” can be created on the basis of other documents in the database, such as “Sales of goods and services” and “Customer order”.
To do this, for example, in the document “Sales of goods and services” you need to click the “Create based on” button and then select the “Acquiring transaction” item.

The following window will appear in front of us:

This is the window for creating the Acquiring Transaction document. Since we are creating an “Acquiring Transaction” based on the document “Sales of Goods and Services,” the “Counterparty” field and the tabular part of the document are already filled in according to the sales document.
To process the document, you must fill out the fields underlined in red dotted lines - these are the fields “Terminal”, “Card Type” and “Card No”.
But where can I get this “Terminal” and “Card View”?
First you need to create an “Acquiring Agreement”. It is created again on the “Finance” - “Acquiring Agreements” tab.
When you click the “Create” button, the following window will open:

Let's fill in the required fields:
. Acquirer - a bank with which an acquiring agreement has been concluded (a partner in the database who has the “Other relationships” checkbox checked).
. Counterparty - the counterparty of the acquiring bank, will be filled in automatically from the selected partner (if the partner does not have a single counterparty created, then one needs to be created).
. Bank account - here you need to select one of our company’s bank accounts in the program.
. Name - the name of the acquiring agreement.
In the tabular section, we need to create the types of payment cards that we will use. Let’s create two, for example, with the names “Raiffeisen Card” and “Cards of other banks”.
After filling out all the fields, the acquiring agreement will look like this:

Now let's create an acquiring terminal. To do this, in the acquiring agreement on the navigation panel, click on the “Acquiring terminals” item, and then the “Create” button.

After this, the window for creating an “Acquiring Terminal” will appear. Let's fill in all the required fields.

If the acquiring terminal operates autonomously (not connected to a computer and programs), then in the acquiring terminal card you should check the “Use without connecting equipment” checkbox.
Well, the terminal has been added, the acquiring agreement has been created, and the card types have been filled in.
Now you can carry out the “Acquiring Operation” document itself.
Let’s return to the “Sales of goods and services” document and, based on it, create an “Acquiring transaction”.
In the “Acquiring transaction” document, fill in the fields “Terminal”, “Card type” and “Card number”. The document will look like this:

Let's review the document.
Great, payment from the client has been accepted. Mutual settlements have been settled.

BANK REPORT ON ACQUIRING

But these funds have not yet been credited to our bank account. When the financial manager (or company accountant) receives a bank statement for this transaction, then to reflect it in UT 3.0 and credit funds in the program, you need to enter the document “Bank Acquiring Report”. It is created on the “Finance” tab, in the “Acquiring bank reports” item. Click the “Create” button.

In the window for creating the “Acquiring Bank Report”, fill in the “Agreement” field. Then click the “Selection” button on the “Receipt of payments from clients” tab. The payment selection window will open.

Let’s check the box next to our acquiring transaction and click the “Move to document” button. The payment will be transferred to the tabular part of our document “Bank Acquiring Report”.

If we have to pay the bank a commission for its services, then we will go to the “Acquiring commission” tab.

Let’s fill in the fields “Cost Item”, “Cost Analytics”, “Division” and the commission amount in the “Commission” field (for example, let it be 2 UAH).
Let’s post the document by clicking the “Post” button.

CURRENT ACCOUNT STATEMENT

This document will credit our bank account with funds in the amount of 20 UAH. (acquiring transaction amount 22 UAH - 2 UAH bank commission = 20 UAH).

That's all, the client has been paid, the funds have been deposited into the bank account.

P.S. - the “Trade Management 11” configuration has the same functionality for working with payment cards.

Payments by payment cards are now accepted by the vast majority of organizations. And naturally, this money needs to be taken into account somehow. We will talk about how this is organized in 1C: Trade Management version 11.3.

The concept of an acquiring agreement

The incomprehensible word “acquiring” hides a simple procedure - clients pay for your goods with a card, and the bank transfers this money to your current account, retaining its commission. The terminal is usually provided by the bank itself, and the commission ranges from 0.5 to 2 percent.

Acquiring in 1C: Trade Management version 11.3

To accept payments by bank cards, the ability to work with the acquiring system has been implemented.

Initial setup

Before you start registering sales, set up the cashier’s workplace in the Master data and administration – Administration – RMK and equipment section. We first enter information about the cash register cash register, with the help of which retail sales will be processed in the sales area.

In the RMK settings, we indicate the cash register cash register and the equipment (fiscal recorder) that is connected to the cash register.

To account for acquiring operations in UT 11.3, only “Acquiring Terminals” are now used.

Acquiring terminals are designed to store information about payment card payment registration terminals serviced under an acquiring agreement.

Let’s fill in the required fields: Acquirer is a partner in the database whose business relationship type is set (the checkbox is checked) “Other relationships”. Bank account - here we select the bank account of our company, to which money will be received from transactions with payment cards. Name - the name of the acquiring agreement.

On the Acquiring terminals page, we add a list of those acquiring terminals that can be used to make payments for purchases with payment cards.

First, in the program settings, we enable support for acquiring operations (Payment with payment cards) in the Master Data and Administration section – Master Data and Sections Settings – Treasury.

We have made settings for working with payment cards in UT 11.3.

How are sales of goods processed at retail outlets?

To register sales of goods when the cash register operates in FR mode, a separate cashier’s workstation is used, which is opened from the Sales – Cashier’s Workstation section.

We won't describe detailed work with the opening of a cash register shift, selection of goods, etc., we will describe only the moments of work using acquiring terminals.

After filling out information about the goods and the seller, select the payment method: cash, payment card or mixed payment.

The check can be paid either in cash or by payment card. Information about paying a check with a payment card appears only if an acquiring terminal is connected to the cash register workstation.

Mixed payment is possible: part of the check is paid in cash, and part - by payment card. As well as certificates or bonus points, if used.

To pay with a payment card, click the Pay by card button (Ctrl + Shift + F8) and enter the payment amount and number payment card.

If two or more acquiring terminals are connected to the workstation, the program will prompt you to select the desired terminal.

The acquiring system is also connected to the bank for automatic communication. In this case, the card is read through the POS terminal after the buyer enters the PIN code. And we receive a report from the bank about transactions performed on payment cards, if we use this option.

After paying with a payment card, the check is automatically punched into a cash register connected in FR mode. If the payment is in cash (or a mixed payment), then after processing the payment, execute the command Punch check.

Since payments were made with payment cards during the cash register shift, the document “Report on retail sales" makes the type of movement "Incoming" according to the accumulation register "Acquiring settlements".

Accounting for acquiring transactions in wholesale sales

We will arrange a wholesale sale and try to accept payment by payment card. Let’s create a new document “Sales of goods and services” (section “Sales” – “Sales documents”). Let's fill it out and post it.

In “Sales of goods and services”, click the “Create based on” button and select the “Acquiring operation” item.

An acquiring transaction is created on the basis of the sale of goods and services, an invoice for payment by the buyer, and the buyer’s order.

We will fill in the customer card number and post the document.

As a result, if we check the movements, we will see that the acquiring operation closed mutual settlements with the client for the sale of goods and services (the accumulation register “Settlements with clients”) and the acquiring document made the type of movement “Receipt” according to the accumulation register “Settlements for acquiring” in the same way as document “Retail Sales Report”.

But these funds received from retail and wholesale sales have not yet been credited to our bank account. When the financial manager (or company accountant) receives a bank statement on acquiring transactions, fill out the document “Bank Acquiring Report”. To do this, go to the document journal Reports of banks on acquiring and create a new document. On the Receipt of payment from clients tab, we reflect the payments of the counterparty. It is convenient to use the selection form, select the necessary payments and transfer them to the document. Then acquiring operations will appear in the program.

As a result, we reflected all operations on accepting payments by payment cards and crediting non-cash DS to the current account.

Settlements with customers at the point of sale of goods using a bank terminal (acquiring) are not uncommon. Let's consider how calculations are carried out and what the principles are accounting settlements during acquiring.

Acquiring is the implementation by credit institutions (acquirers) of settlements with trade (service) organizations for transactions performed using payment cards ((hereinafter referred to as Regulation No. 266-P)). (KKT) by calculations means acceptance or payment Money using cash and (or) electronic means of payment for goods sold, work performed, services provided ((hereinafter referred to as Law No. 54-FZ)).

For transactions with payment cards, an organization should enter into a service agreement with the acquiring bank. Payment by bank (payment) card is accepted using a special POS terminal, which is an electronic device designed for automated transactions using cards.

When performing a transaction using a POS terminal, the cashier swipes (inserts) a bank card through (into) the terminal’s reader, and the terminal reads information from the card and checks its solvency, automatically requesting permission from the bank to carry out the transaction (, approved).

After completing the payment using a payment card, the payment card is returned to the buyer (client) and a slip is issued, which contains the required details, as well as the signature of the payment card holder and the signature of the cashier ( ; ). Considering that payments using payment cards are subject to , when making such payments, the organization is obliged to issue customers, in addition to slips, cash register receipts or strict reporting forms printed by cash registers.

Acquiring and cash register: to use or not?

The procedure for returning funds to the buyer in the event that he returns goods paid for using a payment card through a bank terminal can be regulated by an acquiring agreement ().

IMPORTANT

If the POS terminal does not have cash register functions, its use must be accompanied by the use of cash register equipment, except in cases established by law. There is no need to register such a POS terminal with the tax authority.

Registering a POS terminal for acquiring

A bank terminal (POS terminal), provided by a bank for making payments through acquiring, is a device that allows you to read information from the magnetic stripe or chip of a bank card and contact the bank for automatic authorization (). That is, unlike cash register (), a bank terminal is intended primarily for conducting a payment transaction using a bank (payment) card, and not for recording and storing information about settlements with buyers (clients). The legislation does not establish requirements for the POS terminal to have cash register functions.

We also note that in accordance with (adopted and put into effect) cash terminals connected to a computer or data network (code 26.20.12.110), and cash registers (code 28.23.13.120) belong to various types products.

Therefore, from the author’s point of view, if the bank terminal is not a software and hardware complex with a built-in cash register function (not used by an organization as a cash register terminal), but is used only to identify the card holder by the bank and pay for goods (services) by writing off money funds from a bank buyer (client), there is no need to register such a terminal with the tax authority.

Accounting for settlements during acquiring

In accounting, revenue from the sale of products and goods (receipts related to the performance of work, provision of services), including those paid using bank terminals, is income from common species activities (approved (hereinafter referred to as PBU 9/99)).

Amounts for goods sold or services provided, paid for using bank terminals, can be credited to the organization’s account minus commissions charged by the bank in accordance with the acquiring service agreement. However, the amount of revenue is accepted in accounting in full accounts receivable, and the payment amount commission services bank refers to other expenses of the organization (, approved).

The basis for drawing up settlement and other documents to reflect the amounts of transactions performed using payment cards in the accounting records of settlement participants is a register of transactions or an electronic journal ().

Debiting or crediting funds for transactions made using payment cards is carried out no later than the business day following the day of receipt credit institution transaction register or electronic journal.

EXAMPLE

For a purchased sofa worth 30,000 rubles. The buyer paid by card. In accounting, transactions related to the sale of goods (services) paid by buyers (clients) through a bank terminal can be reflected in the following entries (instructions for using the Chart of Accounts, approved):

DEBIT 62 CREDIT 90, subaccount "Revenue"
- 30,000 rub. - revenue from the sale of goods (services) is reflected;

DEBIT 57 CREDIT 62
- 30,000 rub. - payment via a bank terminal is reflected;

DEBIT 51 CREDIT 57
- 29,550 rub. - amounts paid through the bank terminal are credited to the current account;

DEBIT 76 CREDIT 57
- 450 rub. - bank commission is withheld;

DEBIT 91, subaccount "Other expenses" CREDIT 76
- 450 rub. - bank commission is reflected as part of other expenses.

Pavel Erin, expert of the Legal Consulting Service GARAN

Stores or service providers that accept customers' plastic cards for payment must correctly reflect revenue in tax and accounting records. In addition, they need to process cash documents - for example, when returning money to a client. This article provides detailed recommendations for those who are already using this method of calculation, and for those who are just planning to implement it.

How do payments occur using cards?

IN Lately Suppliers of goods and services are increasingly providing customers with the opportunity to pay using plastic cards. This type of mutual settlement is called acquiring.

When acquiring, the supplier enters into an agreement with the bank, and the bank installs an electronic device (POS terminal) in the office or store that allows you to read information from the client’s cash card. In addition, the bank opens an account for the supplier into which the proceeds will be received. At the time of payment, the required amount is debited from the client’s card, and after some time (usually a day or two) is credited to the seller’s bank account.

If trade is carried out via the Internet, buyers most often pay directly on the supplier’s website without using a POS terminal. In this case, the client fills out a special secure payment form and indicates information about his card in it. After this, the money is debited from the card and credited to the supplier’s account. This payment method is conventionally called Internet acquiring.

For acquiring services (including Internet acquiring), the bank charges the supplier a fee in the form of a percentage of the payment amount. The percentage is withheld immediately at the time of payment, and the proceeds go to the seller’s account minus the interest.

Use of cash register systems in acquiring

Sellers accepting payment bank cards, are required to use online cash registers. Indeed, according to paragraph 1 of Article 1.2 Federal Law dated May 22, 2003 No. 54-FZ, cash register equipment is used in calculations. Payments, among other things, mean the receipt and issuance of money by bank transfer (Article 1.1 of Law No. 54-FZ). And using a payment card is a type of non-cash payment. Thus, when acquiring, it is necessary to punch out cash receipts and transfer information to the fiscal data operator (FDO).

An important detail: if the client pays using a card, the seller is obliged to issue him not one, but two checks. The first is a regular cashier's check, which looks exactly the same as if the buyer paid cash. The second is a cash terminal receipt (slip). It must indicate all the necessary details, in particular, the electronic terminal identifier, date, amount, currency of the transaction, etc. The slip also requires the cashier's signature. The client’s signature is required only if he does not enter the PIN code of his card (clause 3.3 of the Central Bank Regulations dated December 24, 2004 No. 266-P *).

Revenue from acquiring in tax and accounting

In accounting, income in the form of revenue received through plastic cards is generated on the day the client pays for the product or service. Until the money debited from the client’s card reaches the supplier’s bank account, it should be reflected in account 57 “Transfers in transit.” After being credited to the bank account, they must be written off as a debit to account 51 “Current accounts”.

In tax accounting, the moment of income generation depends on the supplier’s taxation system. Under the basic accrual system, income in the form of acquiring revenue is generated on the day the funds are debited from the client’s card. With the cash method and the simplified method, it is permissible to show income at the moment when the money arrives in the bank account. This was confirmed by the Ministry of Finance of Russia in a letter dated 04/03/09 No. 03-11-06/2/58 (see “”).

Please note: despite the fact that the proceeds are credited to the current account minus the interest withheld by the bank, income must be generated for the full amount of the proceeds. Companies and entrepreneurs using the simplified tax system must show in the book of income and expenses exactly the full amount, that is, not reduced by bank interest revenue.

Further, those who apply OSNO can include the bank's interest in expenses on the basis of subparagraph 25 of paragraph 1 of Article of the Tax Code of the Russian Federation. Taxpayers using a simplified system with the object “income minus expenses” also have the right to recognize expenses on the basis of subparagraph 9 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. If the object of taxation of the “simplified person” is income, then it will not be possible to write off bank interest (letter from the Ministry of Finance of Russia dated; see “”).

In accounting, fees for bank services are classified as other costs on the basis of clause 11 of PBU 10/99 “Organizational expenses”.

Example

The trading company is on the basic taxation system and uses the accrual method. An acquiring agreement has been concluded with the bank, the cost of services is 2 percent of the amount received using clients’ plastic cards. On March 31, customers paid for goods using cards through a POS terminal, the amount of revenue was 10,000,000 rubles. On April 1, this amount, minus the interest withheld by the bank, was credited to the company’s account. IN bank statement the percentage is highlighted on a separate line.

DEBIT 62 CREDIT 90- 10,000,000 rub. — sales revenue is reflected;

DEBIT 57 CREDIT 62- 10,000,000 rub. — payment has been received through the terminal. Tax accounting generated income in the amount of 10,000,000 rubles.

DEBIT 91 CREDIT 57- 200,000 rubles (10,000,000 rubles x 2%) - the cost of bank services is withheld;

DEBIT 51 CREDIT 57- 9,800,000 rubles (10,000,000 - 200,000) - money is credited to a bank account. Expenses in the amount of 200,000 rubles are generated in tax accounting.

Refund of money received via payment card

If a client, for one reason or another, refuses a product or service paid for with a plastic card, the seller is obliged to return the money to him. In this case, the refund must be made to the card; funds cannot be returned in cash from the cash register.

When transferring money for returned goods, the seller must issue a cash receipt with the calculation sign “return of receipt”. This check must be issued on the cash register of the organization or individual entrepreneur who accepted the money from the buyer when selling the goods. The Russian Ministry of Finance recalled this in a letter dated 07/04/17 No. 03-01-15/42312 (see “”).

In accounting, when returning money to a customer’s card, they most often use a reversal of transactions created at the time of purchase. Simply put, the cancellation of revenue is shown in two transactions. The first is for the debit of account 90 and the credit of account 62, the second is for the debit of account 62 and the credit of account 57. Then, after debiting money from the supplier’s bank account, a posting is made to the debit of account 57 and the credit of account 51.

Including accounting and tax accounting. If this term is unfamiliar to you, it doesn’t matter – our article will put everything in its place. What is meant by this definition and how to keep records for acquiring, we will describe below.

Terminology

Acquiring is a range of services related to plastic card transactions, in particular, settlement payment for goods, services and work performed by individuals. Implemented this procedure through a terminal, bank or Internet.

In everyday life, everyone witnesses the use of acquiring. When buying things, we wait for the cashier to activate our card using the terminal, write off the funds and issue a receipt. We pay for lunch or dinner in a cafe in the same way.

But the scope of acquiring is not limited to stores or shopping centers. The number of people wishing to pay for goods and services using plastic cards is growing in other areas. In this regard, accounting cash transactions has some specifics.

Documentation

To provide such services, an organization must enter into an agreement with an acquiring bank. It specifies all the terms of the transaction and the bank’s commission, the percentage of which is set individually by each bank, since the agreement often takes into account the provision of equipment and internships for employees. For example, for a product worth 60,000 rubles, the seller will pay 3% to the bank and receive 58,200 rubles on his account. At the same time, the work of the acquiring bank is not subject to VAT taxation (clause 3 of Article 149 of the Tax Code of the Russian Federation), since it is included in non-operating expenses(Clause 15, Clause 1, Article 265 of the Tax Code of the Russian Federation).

Accounting

Every day, the organization must send the bank reports for all acquiring operations performed. Despite the fact that the money is credited to the account by non-cash means, the report on it must be done using a cash register and confirmed cashier's check(Clause 4, Article 5 of Federal Law No. 54-FZ). Payments from plastic cards make their way to a separate section of the cash register; in the Z-report, such revenue is recorded as non-cash income. KUDiR is filled in columns 12 (number of cards) and 13 (amount received from them), information about cash and non-cash profits is entered into the cashier's reports (form No. KM-6 and form No. KM-7).

Despite the fact that the money is credited to the account by bank transfer, it must be reported using a cash register and confirmed by a cash receipt.

Then the accounting in the form of an electronic journal generated by the POS terminal is sent to the acquiring bank. He checks the data and transfers funds to the company, minus his commission. However, the company is obliged to reflect the revenue in full, including the bank’s interest, therefore, in both accounting (clause 11 of PBU 10/99) and tax (clause 1 of Article 264 of the Tax Code of the Russian Federation) this amount falls into the “other expenses” column. . Prikhodny cash order for the amount of income by bank transfer is not issued.

The duration of the transfer is no more than three days (Clause 5, Article 5 of Federal Law No. 161-FZ). If money is processed for more than a day, account 57 “transfers in transit” is used.

Conclusion

To ensure that acquiring accounts are being reflected correctly, it is important to compare and monitor accounts on a daily basis. The functioning and solvency of the company depends on how the book of income and expenses is filled out.