Receipt of funds by acquiring in kudir. From the recommendation “From what incomes you need to pay a single tax when simplifying. What to look for in regulations

Internet acquiring, which makes it possible to make purchases on various sites using the interface provided for this. Internet acquiring, unlike merchant acquiring, does not have direct contact between the seller and the buyer. Purchases are made through the worldwide web using special web-interfaces. With the help of Internet acquiring, the client makes a purchase on the seller's website and pays for it with his bank card. Thus, the cardholder sends an instruction to the bank to transfer a certain amount to the account of the online store. Unlike trading, in Internet acquiring there may be an intermediary between the seller and the bank, the so-called processing company.

Features of accounting for acquiring transactions during sleep

To reflect the receipt of equipment leased from the bank for transactions using bank cards, off-balance sheet account 001Account 001 - Leased fixed assets (Active) "Leased fixed assets" is used. In this case, accounting on the account is carried out for each type of equipment separately. According to paragraph 5 of the Accounting Regulations “Organization Expenses” PBU 10 Account 10 - Materials (Active) / 99, approved by Order of the Ministry of Finance dated 05/06/1999 No. 33, equipment rental is related to expenses from ordinary activities as sales expenses, since the equipment leased from the bank for carrying out transactions using payment cards is used in the main activity of the company related to the sale of goods.

Consider examples of accounting entries.

Accounting for acquiring transactions under the simplified taxation scheme

The use of this account is due to the fact that when paying for goods with a credit card, the amount of proceeds is credited to the company's current account within three days after the fact of the sale of the goods. In accordance with par. 4 pp. 3 p. 3 art. 149 of the Tax Code of the Russian Federation, the bank commission for conducting operations under an acquiring agreement is not subject to VAT and on the basis of paragraphs. 25 p. 1 art. 264 of the Tax Code of the Russian Federation is taken into account as part of the organization's expenses for income tax, using account 91Account 91 - Other income and expenses (Active-passive) "Other income and expenses". According to the clarifications of the Ministry of Finance of Russia (letter dated November 21, 2007 No.
No. 03-11-04/2/280) of retail trade organizations applying the simplified taxation system, sales proceeds may be reflected in the accounting as funds are received on the current account from the bank.

Features of accounting for income on the simplified tax system when concluding an acquiring agreement

The agreement with the bank stipulates that the funds are credited to the organization's settlement account the next day after receiving the electronic journal (a POS-terminal is installed), the bank's commission is two percent of the amount of payment by a plastic card. The transfer of funds by the bank occurs the next day after the payment by card. The following entries will be made in the accounting LLC "Trio": September 14, 2014 DEBIT 62 CREDIT 90 subaccount "Revenue" - 47,200 rubles.

- reflected revenue from the provision of services using plastic cards in the calculations; DEBIT 90 subaccount "VAT" CREDIT 68 - 2700 rubles. (17,700 rubles x 18/118) - VAT was charged on the amount of cash proceeds; DEBIT 90 subaccount "VAT" CREDIT 68 - 7200 rubles. (RUB 47,200 x 18/118) - VAT was charged on the amount of revenue using plastic cards in payments; DEBIT 50 CREDIT 90 sub-account "Revenue" - 17,700 rubles.

Acquiring operations: regulation

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

Acquiring: regulatory framework, accounting and registration of operations

Attention

Organizations that use the simplified tax system (with the object of taxation of income reduced by the amount of expenses) can also take into account bank services in expenses. There are two main options for recording such transactions in accounting:

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

Example 1 On September 13, 2014, using bank cards through the electronic payment system, Ritm LLC received payment from buyers for goods in the amount of 46,830 rubles (including 18% VAT - 7,143.56 rubles). An acquiring agreement was concluded with a servicing bank, on the basis of which the amount of proceeds for the goods sold was transferred to the organization's current account, minus remuneration.

Accounting and tax accounting of acquiring

The proceeds from the sale of goods is income from the ordinary activities of a trade organization and is recognized on the date the goods are transferred to the buyer, regardless of the date and procedure for paying for the goods (clause 5, clause 6 PBU 9/99 "Income of the organization"). The actual cost of goods sold is recognized as expenses for ordinary activities and is debited from account 41 "Goods" to the debit of account 90 sub-account "Cost of sales" (clauses 5, 7, 9, 10 PBU 10/99 "Expenses of the organization" (hereinafter - PBU 10 /99)). It is important to know An incoming cash order for the amount of proceeds by bank transfer is not issued.

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

Tax accounting of operations with payment cards

However, in order to talk about acquiring, you must first understand the specific terms inherent in this operation. Let's consider the most important of them. Reference Acquiring is the activity of a credit institution, which includes settlements with trade (service) enterprises for transactions made using bank cards. Payment card (bank) - a plastic card linked to one or more settlement (personal) bank accounts.
It is used to pay for goods (works, services), including via the Internet, as well as to withdraw cash. An electronic payment system is a complex of specialized software that provides transactions (transfer) of funds from a consumer to a supplier of goods, where the seller has his own account (the most common types of payment systems are Visa and MasterCard).

Accounting for income when acquiring

Mobile acquiring through a mobile POS terminal (mPOS). The mPOS terminal is a card reader that connects to a smartphone with an installed application and makes it possible to work with payment systems. Mobile acquiring is gaining more and more popularity and has the following advantages:

• mobility of mPOS-terminal operation;
• round-the-clock access to your bank account and the possibility of using it;
• low price of an mPOS device;
• complete security of non-cash payments, etc.

The acquiring system is very attractive for banks, since banks, by charging a commission from the seller of goods and services, receive income.
The commission fee is formed at the expense of the amounts of deductions from making payment transactions on the card.
This report provides an opportunity to maintain separate accounting of income in tax and accounting received under the main taxation system (STS) and for business activities that have a special taxation procedure. In order to be able to generate financial results for the main activity and for the activities of a special taxation procedure, Accounting 8 for account 90 also provides for the presence of separate sub-accounts. In our example, income from the retail sale of clothing should be accounted for in the credit of account 90.01.1 (i.e.
“Revenues from activities with the main taxation system”). Income from a business transferred to pay a patent (clothes repair) must be taken into account on the credit of account 90.01.2 (namely, “Revenues from certain types of activities with a special taxation procedure”).

Accounting and tax accounting of acquiring USN income

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Tatyana Lesina accountant, for the magazine "Practical Accounting"GAAP.RU This article discusses issues related to the regulatory regulation of acquiring operations, as well as their accounting and tax accounting and documentation.

DEBIT 57 sub-account "Sales by payment cards" CREDIT 62 - 47,200 rubles. – an electronic journal was sent to the bank; DEBIT 57 sub-account "Cash collection" CREDIT 50 - 17,700 rubles. – funds were collected to the bank (an account cash order was issued); September 15, 2014 DEBIT 51 CREDIT 57 sub-account "Sales by payment cards" - 46,256 rubles. (47,200 rubles - 47,200 rubles x 2%) - funds debited from customer accounts (net of commission fees) were received on the current account; DEBIT 91 sub-account "Other expenses" CREDIT 57 sub-account "Sales by payment cards" - 944 rubles. (RUB 47,200 x 2%) - expenses for paying commissions to the bank are recognized; DEBIT 51 CREDIT 57 sub-account "Cash collection" - 17,700 rubles. - cash funds have been credited to the current account. And now consider the operation of acquiring from the side of tax accounting.

Features of accounting for acquiring transactions during sleep

Acquiring allows you to accept plastic cards of leading international payment systems for payment for goods and services. Therefore, more and more trade organizations use this form of payment.
The advantages of acquiring operations are:

Terminology A modern accountant is faced with the task of competent registration of both traditional cash transactions and transactions related to settlements using plastic cards.

Accounting for acquiring transactions under the simplified taxation scheme

Info

What should be paid attention to in regulatory documents? Currently, the transfer of funds is regulated by the Federal Law of June 27, 2011 No. 161-FZ “On the National Payment System”. The transfer of funds is carried out within a period of not more than three business days starting from the day the funds are debited from the payer's bank account.

5 st. 5 of Law No. 161-FZ). If funds are received on the organization’s settlement account for more than one day, then account 57 “Transfers on the way” (subaccount 57-3 “Sales by payment cards”) is used in accounting to control the movement of money in accordance with the Instructions for Using the Chart of Accounts accounting (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n). Settlements with the acquiring bank can also be recorded on account 76 “Settlements with various debtors and creditors”.

Features of accounting for income on the simplified tax system when concluding an acquiring agreement

The seller must verify the sample signature on the card with the signature on the slip;

• the seller is obliged to use cash registers for such operations and issue a cash receipt to the buyer.

Settlements made by payment cards are broken into a separate section of cash register and are reflected separately in the Z-report as the amount of non-cash revenue. At the same time, in the cash journal, the form in column 12 reflects the number of plastic cards for which settlements were made, and column 13 indicates the amount received when paying with these cards.

Attention

Information from the cashier's journal on the amount of revenue received both in cash and by means of plastic cards is transferred to the certificate-report of the cashier-operator (form No. KM-6). Please note that the services of the acquiring bank for settlements are not subject to VAT (sub.

3 p. 3 art. 149 of the Tax Code of the Russian Federation). Consequently, the cost of bank services does not include "input" VAT.

Acquiring operations: regulation

Important

Sale of goods by payment cards without the use of cash registers (CRE). In the event that the tax authorities reveal such facts, the organization will be held administratively liable in accordance with paragraph 1 of Art.

14.5 of the Code of Administrative Offenses of the Russian Federation (a fine for a legal entity in the amount of 30,000 to 40,000 rubles, for officials - from 3,000 to 4,000 rubles). 4. Not reflecting the proceeds received using bank cards in the journal of the cashier-operator, the certificate-report of the cashier-operator and information about the readings of counters of cash registers.
This error may result in the imposition of a fine by the tax authorities for a gross violation of the rules for accounting for income and expenses and objects of taxation in the amount of 5,000 rubles. (clause 1, article 120 of the Tax Code of the Russian Federation).

Acquiring: regulatory framework, accounting and registration of operations

Tax Code of the Russian Federation). Recommendations To check the correctness of the reflection of the acquiring operation, you need to check daily the spreading of amounts from the Z-report on accounts 50 and 57 of the sub-account "Payment card sales". Moreover, it is necessary to compare not only receipts for the day, but also the cumulative total, highlighted in a separate line in the Z-report.

This will allow you to track the completeness of the posting of revenue. In order to track the receipt of proceeds to the bank and the correct allocation of the bank commission, you need to compare daily the turnover on the credit of account 57 subaccount "Sales by payment cards" and the amount of turnover on the debit of accounts 91 subaccounts "Other expenses" (bank commission) and 51 subaccounts "Receipts by payment cards.

If everything is spaced correctly, then they should match. And, of course, account 57 should not have a balance at the end of the day, provided that payment card transfers are received from the bank to the current account on the same day.

Accounting and tax accounting of acquiring

The term "acquiring" in translation from English means "acquisition" and quite accurately reflects the essence of the process, which consists in paying for goods or services by withdrawing funds from a bank card and transferring it to an organization's account. The advantages of acquiring operations are:

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

Acquiring services are provided by credit institutions (acquiring banks).

Tax accounting of operations with payment cards

Regulatory authorities have pointed this out several times in their explanatory materials. After all, the so-called. "Simplers", defining the object of taxation, should take into account the income from the sale, as well as non-operating income.

At the same time, sales revenue is determined on the basis of all receipts that in one way or another relate to payments for sold products, works or services, or property rights. The commission of the bank is the cost of paying for the services provided by the credit institution.

Those working under the simplified tax system with the object of taxation “income minus expenses” can take it into account in expenses. But the “simplisticians” who have the object “income” cannot take into account any expenses, including expenses for the bank commission.

Since under the simplified taxation scheme, income is recorded “on payment” (i.e.

Accounting for income when acquiring

The main mistakes when working with payment cards, identified by the tax authorities 1. Reflection in accounting of proceeds from the sale of goods not at the time of transfer of the goods to the buyer, but at the time of receipt of funds from the bank. This error leads to a distortion of accounting and tax reporting, when payment for goods with a payment card and transfer of funds to a current account by a bank fall on different reporting (tax) periods. 2. Reflection in accounting of proceeds from the sale of goods minus the commission withheld by the bank under the acquiring agreement. This error leads to an underestimation of not only sales proceeds, but also expenses, as a result, accounting and tax reporting is distorted. For an organization that is on the simplified tax system with the object of taxation "income", this error leads to an underestimation of the taxable base for a single tax by the amount of the bank commission.

The amount of remuneration is 1.2 percent of the amount of proceeds received. Transfer of funds is carried out by the bank on the day of payment by plastic cards. The following entries will be made in the accounting LLC "Ritm": DEBIT 62 CREDIT 90 subaccount "Revenue" - 46,830 rubles. - reflected revenue from the provision of services using plastic cards in the calculations; DEBIT 90 subaccount "VAT" CREDIT 68 - 7143.56 rubles. (RUB 46,830 x 18/118) - VAT was charged on the amount of revenue using plastic cards in payments; DEBIT 51 CREDIT 62 - 46,830 rubles. - funds debited from customer accounts were received on the current account; DEBIT 91 sub-account "Other expenses" CREDIT 51 - 561.96 rubles. (RUB 46,830 x 1.2%) - expenses for paying commissions to the bank are recognized. Example On September 14, 2014, the revenue of Trio LLC amounted to 64,900 rubles, including 47,200 rubles using plastic cards.

Accounting and tax accounting of acquiring USN income

C: Accounting 8, ed. 3 when using the simplified taxation scheme (STS). What settings need to be made in the configuration for accounting for payment with a bank card and related issues will be discussed further. How income and expenses are recognized under the simplified tax system when paying with a bank card The difference between paying with a card is the fact that the money for the operations performed does not come to the company from the buyer himself, but, accordingly, from the acquiring bank. In doing so, it should be remembered that:

• the actual time of receipt of finances to the seller's settlement account usually differs from the time of payment;
• the money is often not received in full, but with the deduction of the bank commission.

Enterprises and individual entrepreneurs that use the simplified tax system are obliged to recognize in their income the full price of the goods, services or works they sold, paid for by buyers, without reducing it by the amount of bank commissions.

The prevailing demand is forcing enterprises to join the acquiring service, which allows them to significantly expand their “consumer clientele”, and hence their sales revenues. Let's consider how to reflect acquiring transactions in accounting, and also study the main acquiring transactions in accounting.

Acquiring service and its main advantages

Recently, the banking system has significantly expanded the list of services provided, which has significantly affected the life of a modern person. So, for example, now you will not surprise anyone with the presence of a credit card, since with the help of them we receive a salary, pension, scholarship and other income. In addition, a plastic card is a very convenient way to pay for purchases, including online.

To connect the acquiring service, it is necessary to conclude an agreement between a trade organization and a banking structure. On the basis of this agreement, special terminal equipment is provided, which allows servicing customers' bank cards.

For the use of this equipment, a trading company pays a commission to the bank, the amount and terms of its payment are specified in the contract for the provision of acquiring services.

Attention! The Bank independently withholds the amount of commission.

When paying for a purchase through a bank terminal to the company's account, the proceeds are received minus the commission:

Benefits of using the acquiring service:

1. Attracting new customers, which allows you to increase sales from 20 to 25%;
2. Increasing the competitiveness of the trade organization;
3. The need for collection of funds disappears;
4. Protection against receiving counterfeit banknotes;
5. The absence of a limit, which takes place with cash payments.

The procedure for crediting funds received using the acquiring service is as follows:

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Accounting for acquiring transactions and postings

To account for acquiring transactions, account 57 is used, which displays the funds in transit. The use of this account is due to the fact that when paying for goods with a credit card, the amount of proceeds is credited to the company's current account within three days after the fact of the sale of the goods.

The basis for the formation of postings is a control tape, which is printed out through the installed POS-terminal. The formation of this tape allows you to close the current day and send the proceeds received to the company's current account.

The procedure for recording revenue received through the acquiring service

Account Dt	Account Kt	Posting amount, rub.	Wiring Description	A document base
The bank transfers funds within three days from the date of receipt of payment
62	90-1	65 000,00
90-3	68-VAT	9 915,25		POS-terminal control tape
57	62	65 000,00	Transfer of the electronic journal of received payments to the banking structure	Electronic journal
51	57	63 960,00	Crediting of funds received through the POS-terminal minus the bank commission (1.6%) 65000 - (65000 x 1.6%) = 63960	Bank statement
91	57	1 040,00
The bank transfers funds on the day of receipt of payment
62	90-1	35 000,00	Sales proceeds accrued. The buyer paid with a plastic card	POS-terminal control tape
90-3	68-VAT	5 338,98	Sales transaction subject to VAT	POS-terminal control tape
51	62	35 000,00	Crediting funds received through the POS-terminal	Electronic Journal, Bank Statement
91	51	560,00	Bank commission charged for providing acquiring services	POS-terminal control tape, contract
Reflection of sales proceeds without account 62 (for retail trade)
57	90-1	88 000,00	Sales proceeds accrued. The buyer paid with a plastic card	POS-terminal control tape
90-3	68-VAT	13 423,73	Sales transaction subject to VAT	POS-terminal control tape
51	57	86 592,00	Crediting funds received through the POS-terminal minus the bank commission (1.6%) 88000 - (88000 x 1.6%) = 86592	Bank statement
91	57	1 408,00	Bank commission charged for providing acquiring services	POS-terminal control tape, contract
Return on acquiring wiring
76	51	15 000,00	Cancellation on claim
76	90-1	15 000,00	Reversal of received revenue	POS-terminal control tape, bookkeeping certificate
90-2	41	12 000,00	Cost reversal	bookkeeping
90-2	42	3 000,00	Trade margin adjustment	bookkeeping
90-3	68-VAT	2 288,14	Adjusted VAT on the goods sold	POS-terminal control tape, bookkeeping certificate

Acquiring is the acceptance of payments for goods, services or work performed using a plastic card. A bank that acts as an intermediary between plastic card holders and an organization that accepts card payments is called an acquiring bank. The acquirer charges a certain percentage of commission for its services. To make a payment, POS-terminals or imprinters are used. In the article we will talk about accounting for acquiring, we will give its main characteristics.

Acquiring types:

• Trade - the most common type, carried out in stores, shopping centers, catering organizations and providing services. Payment is made through POS-terminal.
• ATM acquiring is an ATM with which you can pay for services and withdraw cash.
• Mobile - payments go through a mobile terminal that is not tied to a specific place, the seller can take it with him.
• Internet acquiring - used for sales via the Internet.

Description of acquiring, advantages and disadvantages

How acquiring works: (click to expand)

1. During the transaction, the cashier activates the client's card through the payment machine;
2. Data on the state of the account is sent to the information center;
3. The remaining funds are checked, the cashier enters the payment amount, and the buyer enters a pin code, the terminal issues a slip (check) in 2 copies.
4. The cashier signs in one copy and gives it to the buyer, and the buyer signs in the second copy and gives it to the seller. The signatures on the card and on the slip must be the same, this must be checked.
5. The cashier punches the check through the cash register and gives it to the client.
6. Non-cash transactions are recorded on a separate section of the cash register and are included in the Z-report as non-cash revenue.
7. Non-cash payments are entered in the cash journal: in column 12 - how many transactions, 13 - the amount of settlements.
8. The proceeds from cash and non-cash payments are recorded in the cashier's certificate-report.
9. At the end of the day, the organization sends an electronic journal printed from the terminal to the servicing bank.
10. The bank checks the transactions, during the day (or the next day) transfers to the personal account of the organization its revenue minus the commission (its remuneration).

Advantages and disadvantages of cashless payments:

Advantages	Flaws
Protection against counterfeit banknotes and theft	Possible server failure
Customer convenience	The danger of being hacked
Turnover increases by an average of 30%	The organization shares with the bank part of the proceeds
Saving the organization's funds on collection	The need to purchase a terminal and whether to rent

Reflection in the accounting of the organization

The proceeds from non-cash payments are taken into account in full without deducting the remuneration to the bank, which is reflected on account 91 “Other expenses”, and under the simplified tax system - in “Expenses”. Read also the article: → "". Depending on how soon the proceeds go to the current account, acquiring is accounted for in two ways.

Example 1. If the proceeds are received on the personal account of the organization on the day of payment

On January 20, 2016, Selyanka LLC accepted payments from buyers for the provision of services through the acquiring system in the amount of 300,000 rubles, incl. VAT - 45762.71 rubles. According to the agreement concluded with the bank, the commission is 1.5% - 4500 rubles. The money is credited to the organization's account on the day of the card transaction.

The accounting department of the organization will make the following entries:

• Revenue reflection:

Dt 62 - Kt 90.1 - 300,000 rubles.

• VAT accounting for cashless payments:

Dt 90.3 - Kt 68.2 - 45,762.71 rubles (300,000 * 18/118).

• Receipt of money into the account:

Dt 51 - Kt 62 - 300,000 rubles.

• Commission withheld by the bank:

Dt 60 - Kt 51 - 4500 rubles.

Commission Acceptance:

Dt 91 - Kt 60 - 4500

Example 2. Proceeds from plastic card transactions received on the next day or later

In this case, account 57 "Transfers on the way" is applied. Read also the article: → "". The proceeds of Triumph LLC for January 25, 2017 amounted to 100,000 rubles, incl. 60000 - non-cash payments. Under an agreement with the acquiring bank, the proceeds are received by the organization on the next day after the bank receives the electronic journal. The commission is 1.8%.

In the accounting of Triumph LLC for 01/25/2017 there will be entries:

• Accounting for non-cash proceeds:

Dt 62 - Kt 90.1 - 600,000 rubles.

• Accounting for cash receipts:

Dt 50 - Kt 90.1 - 40,000 rubles.

• VAT accounting for non-cash payments:

Dt 90.3 - Kt 68 - 9152.54 rubles. (60000*18/118)

• VAT accounting for cash settlements:

Dt 90.3 - Kt 68 - 6101.69 rubles. (40000*18/118)

• Accounting for funds by electronic journal:

Dt 57 - Kt 62 - 60,000 rubles.

• Accounting for collected cash on account cash warrant:

Dt 57.2 - Kt 62 - 40,000 rubles.

• Accounting for funds received on the account minus the commission to the bank:

Dt 51 - Kt 57 - 60000 - (60000 * 1.8%) \u003d 58920 rubles.

• Accounting commission to the bank:

Dt 91.2 - Kt 57- 60000 * 1.8% \u003d 1080 rubles.

• Accounting of cash funds credited to the account:

Dt 51 - Kt 57.2 - 40,000 rubles.

Example 3 Accounting for acquiring in retail

In this case, you can keep records without 62 accounts. The lines will be as follows:

• Dt 57 - Kt 90 - accounting for retail sales
• Dt 90.3 - 68 - VAT calculation;
• Dt 51 - Kt 57 - crediting the proceeds to the current account minus the commission;
• Dt 91 - Kt 57 - attributing the commission to expenses.

Accounting for individual entrepreneurs without a cash register

Individual entrepreneurs who are payers UTII has the right to carry out cash and non-cash payments without the use of cash registers (according to Federal Law No. 290-FZ, article 7). In this case, an entrepreneur accepting non-cash payments must draw up a strict accountability form and issue a cashier's check at the request of the client.

Funds received through payment by plastic cards are accounted for as "Income", and the commission to the bank goes to "Expenses".

Accounting for the USN tax regime

Sales revenue under the simplified tax system is reflected in credit 90 of the Sales account, sub-account 1 “Revenue” in correspondence with account 57 “Transfers on the way”. The cost of goods in correspondence with account 41 "Goods" is debited to the debit of account 90. The funds credited to the account are reflected in the debit 51 of the “Settlement Account” account and the credit 57.

The commission is debited from the credit 57 of the account to the debit 91 "Other expenses". (Regulations on accounting PBU 10/99). Read also the article: → "". The difference between accounting under the simplified tax system and OSNO is that account 68 "VAT" is not used.

Taxation under OSNO and USN

Expenses related to the payment of a commission to the bank are classified as other expenses or may be included in non-operating expenses. They reduce the taxable base for calculating Income Tax and are not subject to VAT.

With OSNO	VAT	income tax
The tax base	Full revenue, including commission to the bank	Income (revenue net of VAT) minus commission to the bank
Base definition date	Date of transfer of the goods to the client	Date of transfer of the goods to the buyer
With USN	"Income"	"Income - expenses"
The tax base	In the "Income" section, all proceeds are included	The commission for acquiring is included in the "Expenses"
Base definition date		Date of receipt of funds to the account

Return of goods upon acquiring

If the goods were purchased for a non-cash payment, then when it is returned, the funds must be returned to the buyer back to the card. Documents that the buyer must provide to the seller: (click to expand)

• The passport;
• plastic card;
• Statement.

Only the cardholder can apply for a refund. The application shall indicate: full name of the client, circumstances of the return (reason), amount, receipt details, card details. A copy of the passport and the original receipt are attached to it. If the product is returned on the day of purchase and the report has not yet been taken from the terminal, then the payment for it is canceled by the cashier using a special operation on the terminal.

The KKM check is broken through for a return, an act of return f. KM-3, in the journal of the cashier-operator, line 15 reflects the amount of the refund.

If the product is returned the next day or later, then the return is processed as follows:

• The seller draws up a return invoice and a receipt for the return;
• The seller sends the buyer's application to the servicing bank with the attached documents;
• Documents are considered in the bank within 3 working days and submitted for execution;
• The next day, the acquiring bank transfers the buyer's money to the general account of the bank servicing his card.
• The receipt of funds on the buyer's card depends on the policy of his bank.

Posting when returning goods

Operations cancelled:

• Dt62 - Kt90.1 - returned goods;
• Dt90 - Kt68 - for the amount of VAT on the returned goods;
• Dt90 - Kt41 - the cost of the returned goods;

Accounting for returned goods:

• Dt90 - Kt62 - the goods are returned;
• Dt62 - Kt57 - the bank received an application for a refund from the buyer;
• Dt57 - Kt51 - refund to the buyer minus the commission;
• Dt57 - Kt91 - return of the commission amount.

Reporting and documents for acquiring

Acquiring documents:

The documents	Forms
Source documents	Cash receipt, slip from the terminal
Cash documents	Z report
Accounting documents	Journal of the cashier-operator, electronic journal from the terminal, register for cashless payments

Every day at the end of the working day, reconciliation of the results should be carried out. It is also necessary to check daily whether the amounts of their Z-report are correctly allocated to accounts 50 and 57, not only daily receipts are compared, but also the cumulative total. To determine the correct allocation of the commission to the bank, the turnovers on credit 57 and debit 91 are compared daily.

If card transfers are made on the same day, then account 57 should not have a balance. If the transfer arrives the next day, then the balance should be equal to the debit turnover of the previous day.

Regulations:

• Federal Law No. 161-FZ dated June 27, 2011;
• Instructions for using the Chart of Accounts;
• Tax Code of the Russian Federation

Typical mistakes of an accountant

• Reflection of revenue at the time of receipt of funds to the current account, and not at the time of transfer of the goods to the ownership of the buyer. This distorts the reporting, especially when the payment by card and the transfer of funds fall on different reporting periods.
• Reflecting the proceeds minus the commission to the bank is also a mistake. There is an underestimation of sales proceeds and expenses, which leads to a distortion of accounting and tax reporting. With the simplified tax system, such an error underestimates the taxable base.
• Violations are the sale of goods without the use of cash registers, non-reflection of proceeds from non-cash payments in the journal of the cashier-operator, in the reference report.

Rubric “Questions and Answers”

Question number 1. If the buyer decided to return the goods that he purchased for cashless payments, can the cashier return the cash to him?

For goods paid with a plastic card, the money must be returned in the same way, otherwise it will be illegal to cash out. In this case, only the cardholder with his passport can apply for a refund.

Question number 2. Does the amount of commission paid to the acquiring bank affect the amount of revenue?

No. Revenue is recognized in full, and the commission is included in Other expenses. With the simplified tax system "Income", revenue is fully accounted for in the income section and the commission does not affect this. With the simplified tax system "Income-expenses", the commission is taken into account in the "Expenses".

Question number 3. Is an organization accepting payments by plastic cards obliged to issue a KKM check?

Yes. Cashless payments do not exempt from issuing a check. If an organization is a UTII payer and provides a list of services defined by law that exempts from the use of cash registers, then at the request of the buyer a sales receipt must be issued.

Question number 4. On what day is income taken into account: on the day of payment by card or on the day of receipt of funds to the current account?

With OSNO, income is taken into account at the time of the transaction with a plastic card. And with the USNO - on the day the bank credits the organization's funds to its account.

Question number 5. Does acquiring accounting differ, depending on how soon the money arrived on the current account?

Yes. If the money was received on the day of payment, then account 57 is not used. If the next day or later, then account 57 is necessarily used.

01Dec

Good day, dear readers! Today we will highlight a small but important question for many simplistic people: how much should income be taken into account if the buyer pays for the purchase through a bank terminal installed in the store or online on the website of an online store that accepts payment using an Internet acquiring system?

What is the point of the question

Here's an example: The fact is that the procedure for obtaining income by an entrepreneur in this case will be as follows:

• the buyer pays with a plastic card through the terminal (or) the entire amount of the purchase, for example, 6,000 rubles;
• the bank with which the entrepreneur has concluded an agreement deducts a commission for its services from this amount, for example, in the amount of 2% - 120 rubles;
• the rest of the money the bank credits to the current account of the entrepreneur - 5,880 rubles.

Which of the two amounts - 6,000 or 5,880 rubles - should be indicated in the KUDIR and, accordingly, taken into account in the tax return on the simplified tax system when it will be necessary to calculate the tax?
These questions have been sent to us over and over again. A similar situation develops in the case when you accept payment using or.

In all these cases, the amount credited to the current account of the entrepreneur or company will also be less than what the client actually paid for the purchase - the bank or aggregator will also deduct their commission for their intermediary services from it.

Accounting for the simplified tax system with the base "Income"

On, when the tax is calculated based only on the amount of income, the amount paid by the client is taken into account as part of these incomes. Commission withheld cannot be deducted. That is, according to our example, the entire amount of 6,000 rubles should fall into, and then into the declaration.

On USN-Income, income is considered as the entire amount of receipts for the goods sold, excluding expenses. And the commission of a bank or an aggregator is just an expense for an entrepreneur - this is his payment for the services provided by the counterparty. Since on such a simplified system, expenses do not take part in the calculation of the tax, it is not necessary to deduct them from the amounts paid by buyers.

Accounting for the simplified tax system with the base "Income - expenses"

On a simplified system with such an object of taxation, the commission of a bank or aggregator will be taken into account in expenses. Thus, in you will reflect in income - 6,000 rubles, and in expenses - 120 rubles. As a result, in your declaration, only 5,880 rubles will be included in the tax calculation base, from which you will calculate the tax.

For those who need an official point of view on this issue, see the recent letter of the Russian Ministry of Finance No. 03-11-11/54526 of 09/19/16.

I'll add one more thing. The date of receipt of income in this case will be the date when the money was credited to. The basis for its reflection will be a bank statement or an act from a company performing the functions of a payment aggregator.