Postings to bay 1 from the cash register terminal. Peculiarities of accounting for LLC on the basis. Accounting for sales of goods by cash and non-cash payments

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 the organization that accepts card payments is called an acquiring bank. The acquirer charges a certain commission percentage for its services. To make payments, POS terminals or imprinters are used. In this article we will talk about acquiring accounting and give its main characteristics.

Types of acquiring:

• Shopping – the most common type, carried out in stores, shopping centers, catering organizations and service providers. Payment is made through a POS terminal.
• ATM acquiring is ATMs with which you can pay for services and withdraw cash.
• Mobile – payments are made through a mobile terminal, which is not tied to a specific location; the seller can take it with him.
• Internet acquiring – used for sales via the Internet.

Description of acquiring, advantages and disadvantages

How acquiring occurs: (click to expand)

1. During the transaction, the cashier activates the client’s card through the payment machine;
2. Account status data 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 one copy and gives it to the buyer, and the buyer signs 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 in 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 register: in column 12 - how many transactions, in 13 - the amount of settlements.
8. Revenue from cash and non-cash payments is entered into 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 its proceeds minus the commission (its remuneration) to the organization’s personal account.

Advantages and disadvantages of non-cash payments:

Reflection in the organization's accounting

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

Example 1. If the proceeds are transferred to the organization’s personal account 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 – RUB 45,762.71 According to the agreement concluded with the bank, the commission is 1.5% - 4,500 rubles. The money is credited to the organization’s account on the day the card transaction is made.

The organization's accounting department will make the following entries:

• Reflection of revenue:

Dt 62 – Kt 90.1 – 300,000 rub.

• VAT accounting for non-cash payments:

Dt 90.3 – Kt 68.2 – 45762.71 rubles (300000*18/118).

• Receipt of money to the account:

Dt 51 – Kt 62 – 300,000 rub.

• Bank commission withheld:

Dt 60 – Kt 51 – 4500 rub.

Acceptance of commission:

Dt 91 – Kt 60 – 4500

Example 2. Revenue from plastic card transactions was received the next day or later

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

The accounting records of Triumph LLC for January 25, 2017 will contain the following entries:

• Accounting for non-cash revenue:

Dt 62 – Kt 90.1 - 600,000 rub.

• Cash revenue accounting:

Dt 50 – Kt 90.1 – 40,000 rub.

• VAT accounting for non-cash payments:

Dt 90.3 – Kt 68 – 9152.54 rub. (60000*18/118)

• VAT accounting for cash payments:

Dt 90.3 – Kt 68 – 6101.69 rub. (40000*18/118)

• Accounting for funds using an electronic journal:

Dt 57 – Kt 62 – 60,000 rub.

• Accounting for collected cash using a cash receipt order:

Dt 57.2 – Kt 62 – 40,000 rub.

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

Dt 51 – Kt 57 – 60000 – (60000*1.8%) = 58920 rub.

• Bank commission accounting:

Dt 91.2 – Kt 57- 60000*1.8% = 1080 rub.

• Accounting for cash credited to the account:

Dt 51 – Kt 57.2 – 40,000 rub.

Example 3. Accounting for acquiring in retail trade

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

• Dt 57 – Kt 90 – accounting for revenue from retail trade
• Dt 90.3 – 68 – VAT calculation;
• Dt 51 – Kt 57 – crediting of proceeds to the current account minus commission;
• Dt 91 – Kt 57 – attribution of 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 using cash registers (in accordance with Federal Law No. 290-FZ, Article 7). In this case, the entrepreneur accepting non-cash payments must fill out a strict reporting form and issue a cash receipt at the client’s request.

Funds received through payment by plastic cards are recorded as “Revenue”, and the bank commission goes to “Expenses”.

Accounting for the tax regime of the simplified tax system

Revenue from sales under the simplified tax system is reflected in credit 90 of the “Sales” account, subaccount 1 “Revenue” in correspondence with account 57 “Transfers in transit”. In debit 90 of account the cost of goods is written off in correspondence with account 41 “Goods”. Funds credited to the account are reflected in debit 51 of the “Current Account” account and credit 57.

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

Taxation under OSNO and simplified tax system

Expenses associated with paying a commission to the bank are classified as other expenses or may be included in non-operating expenses. They reduce the tax base for calculating the Income Tax and are not subject to VAT.

Return of goods upon acquiring

If the product was purchased by bank transfer, then when it is returned, the funds must go back to the buyer’s card. Documents that the buyer must provide to the seller: (click to expand)

• Passport;
• Plastic card;
• Statement.

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

A KKM check for return is punched, a return certificate is issued f. KM-3, in the cashier-operator’s journal, line 15 reflects the refund amount.

If the item is returned the next day or later, the refund will be processed as follows:

• The seller prepares a return invoice and a receipt for the return;
• The seller sends the buyer’s application with attached documents to the servicing bank;
• Documents are reviewed by 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.

Postings when returning goods

Operations are reversed:

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

Accounting for returned goods:

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

Reporting and documents for acquiring

Documents for acquiring:

The results should be reconciled at the end of the working day every day. You also need to check every day 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 distribution of the bank commission, the turnover on credit 57 and debit 91 is 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 Accountant Mistakes

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

Category “Questions and answers”

Question No. 1. If a buyer decides to return an item that he purchased by bank transfer, can the cashier return his cash?

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

Question No. 2. Does the amount of commission paid to the acquiring bank affect the amount of revenue?

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

Question No. 3. Is an organization that accepts payments by plastic cards required to issue a KKM receipt?

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

Question No. 4. On what day is income taken into account: on the day of payment by card or on the day the funds are received in the current account?

Under OSNO, income is taken into account at the time a transaction is made with a plastic card. And with the simplified tax system - on the day the bank credits the organization’s funds to its account.

Question No. 5. Does acquiring accounting differ depending on how soon the money arrived in 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 must be used.

When selling goods (works, services) to the population, organizations and entrepreneurs must, at the choice of buyers, accept payment in both cash and national bank cards.

Situation: What documents can an entrepreneur use to confirm the amount of income on UTII in order to exercise the right not to accept bank cards for payment? He does not keep accounting and cash documents

Conclusion of an acquiring agreement

According to the terms of the acquiring agreement (a type of bank account agreement), the bank opens an account into which money will be received from buyers’ payment cards (Art., Civil Code of the Russian Federation). Carrying out operations under such an agreement involves the installation of special equipment:

• POS terminal. Stationary equipment, which is a software and hardware complex (monitor, system unit, customer display, POS keyboard, device for reading information from a bank card, printing device, fiscal part, software);

Liability for refusal to accept bank cards for payment

From January 1, 2015, administrative liability is provided for the seller’s refusal to accept a bank card for payment.

Documenting

Settlements with citizens using payment terminals (POS, mPOS) are recognized as non-cash payments (Clause 19, Article 3 of the Law of June 27, 2011 No. 161-FZ). To make a payment, an employee of the organization (cashier) must swipe the client’s card through a terminal connected to the bank. At the time of the transaction, the terminal transmits the payment card number to the bank via a communication channel, which, in turn, checks the availability of funds in the citizen’s account.

The cashier returns the card to the client and issues:
– slip (check issued by a payment terminal);
– cash receipt (CSR).

Accounting: pos-terminals

In accounting, reflect the costs associated with the purchase of a payment terminal in the generally established manner on account 08 “Investments in non-current assets”. The acceptance of the payment terminal for accounting should be reflected in account 01 “Fixed Assets”, to which open the subaccounts “Fixed Assets in Warehouse (In Stock)” and “Fixed Assets in Operation”.

The acquiring agreement may provide for the rental of payment terminals. Record payment terminals leased from the bank under an acquiring agreement in the generally established manner on off-balance sheet account 001 “Leased fixed assets”. The basis for this operation will be a document confirming the fact of transfer (for example, an acceptance certificate).

Accounting: acquiring services

If the buyer paid for the goods with a bank card, make the following entries in accounting:

BASIC: income tax

In tax accounting, payment terminals purchased for a fee should be reflected at their original cost.

If an organization rents a payment terminal, then when calculating income tax, expenses in the form of rent can be classified as other expenses associated with production and sales ().

Expenses in the form of commissions to the bank for the provision of acquiring services can be taken into account in two ways:
– as part of other expenses associated with production and sales (subclause 25, clause 1, article 264 of the Tax Code of the Russian Federation);
– as part of non-operating expenses (subclause 15, clause 1, article 265 of the Tax Code of the Russian Federation).

BASIS: VAT

If an organization has purchased a payment terminal, after it is registered, deduct input VAT (). In this case, the following conditions must be met simultaneously:
– purchase of a payment terminal for carrying out transactions subject to VAT;
– availability of an invoice (adjustment invoice).

UTII

The object of UTII taxation is imputed income ().

OSNO and UTII

When using payment terminals both in activities on UTII and in activities on the general taxation system, expenses in the form of depreciation charges, rent for using the terminal, as well as commission fees to the bank under the acquiring agreement must be distributed (clauses and

UTII, USN, OSNO, PSN, Unified Agricultural Tax: for some this is a meaningless set of letters, but for an entrepreneur it is a direct indication of what his tax burden will ultimately be. To learn how you can compare taxation systems in order to legally reduce payments to the budget when doing business, read the article "
And for those who still have questions or those who want to get advice from a professional, we can offer free tax consultation from 1C specialists:

If you want to know what it is general taxation system, there is no point in leafing through the Tax Code, you will not find such a definition there. In contrast to special tax regimes, each of which is assigned a chapter with a corresponding name and one tax ( single, imputed , agricultural tax or patent ), by OSNO we mean the totality of taxes. A detailed comparison of tax regimes is presented.

For most beginning entrepreneurs, especially individual entrepreneurs, we recommend the simplified tax system (simplified taxation system).It combines two different tax options,differing in tax base, tax rate and tax calculation procedure:

You can switch to the simplified tax system immediately when registering a business; in our service you can prepare a notification about the transition to the simplified tax system absolutely free of charge (relevant for 2019):

Features of OSNO

The general taxation system is also called the basic taxation system, and the abbreviation of this name may also look like OSN, And How BASIC. We prefer the latter option.

Organizations on OSNO pay the following taxes:

• organizations at a rate of 20%, with the exception of a few preferential categories of taxpayers;
• VAT at the rate of 0%, 10%, 20%;
• corporate property tax at a rate of up to 2.2%.

Pay:

• personal income tax at a rate of 13% (if the entrepreneur was a resident of the Russian Federation in the reporting year);
• VAT at the rate of 0%, 10%, 20%;
• property tax for individuals at a rate of up to 2%.

You can be on OSNO for the following reasons:

• The taxpayer initially does not meet the requirements and restrictions provided for the preferential tax regime, or subsequently ceased to satisfy them;
• A businessman must be a VAT payer;
• The taxpayer falls into the category of income tax benefits (for example, a medical or educational organization);
• Simply out of ignorance that there are other taxation systems: simplified tax system, UTII, unified agricultural tax and PSN (only for individual entrepreneurs);
• Some other good reasons, because if you decide to engage in activities for profit, it is difficult to assume that you deliberately chose the regime with the highest tax burden.

How to switch to OSNO

There is no need to report the transition to OSNO, because this regime operates in the Russian Federation as the main one without restrictions on types of activities, and it is applied by default. If you have not declared in the prescribed manner about the transition to a special tax regime, you will work on the general taxation system.

In addition, you will find yourself on OSNO if you no longer meet the requirements of special preferential tax regimes. For example, if an entrepreneur working on a patent does not pay its cost within the established time frame, then all income received from patent activities and accounted for in a special Book will be taxed based on the requirements of OSNO.

The general taxation system is not subject to any restrictions on types of activities, income received, number of employees, value of property, etc. Almost all large enterprises work on OSNO, and as VAT payers, they also prefer to work with those who pay this tax.

The general taxation system cannot be combined with the simplified tax system and unified agricultural tax. Organizations can combine OSNO with UTII, and individual entrepreneurs have the right to work simultaneously in three modes: OSNO, PSN and UTII (provided that the types of activities for each mode are different).

Brief description of taxes paid on OSNO

Undoubtedly, keeping records and submitting reports using a common system is very problematic. In one article it is impossible to give a complete picture of this tax system or provide examples of tax calculation, as we did in articles devoted to special tax regimes. Each of the taxes mentioned above deserves separate consideration, especially VAT, but here we will only give a general understanding of the tax rates, reporting, payment and tax benefits for each tax.

Corporate income tax

The object of taxation here is profit, that is, the difference between the income received by the organization on OSNO and the expenses incurred. Income taken into account for income tax includes income from sales and non-operating income. A lot of disputes between businessmen and tax authorities are caused by confirmation of expenses that reduce the tax base. The more expenses can be confirmed, the less tax will be payable, so it is natural that the tax authorities assess the validity of expenses very meticulously. The Tax Code imposes two requirements on expenses declared by the taxpayer: economic justification and documentary evidence.

Economically justified expenses mean those expenses that were incurred to make a profit. Can expenses be considered justified if no profit was ultimately received? This issue has repeatedly become the subject of legal dispute, and at the highest levels. Quite often, the courts take the side of the taxpayer, defending the principle of freedom of entrepreneurial activity and giving the right to assess the effectiveness of the business to the taxpayer himself. And yet, one must be prepared for the fact that any expenses that the organization assessed as justified at OSNO may be challenged by the tax inspectorate.

The situation is also difficult with the issue of documentary evidence of expenses when calculating income tax. Documents called supporting documents include the so-called primary documents (cash order, act, invoice, certificate, etc.), as well as invoices and contracts. Any inaccuracies or errors in filling out (drawing up) such documents may result in the tax office deeming the expenses undocumented.

The income tax rate is generally 20%. A preferential zero rate is provided for organizations in the field of education and medicine. In addition, the tax rate varies from 0% to 30% when taxing dividends received by an organization from participation in other organizations. All options for the tax rate for income tax are given in Art. 284 Tax Code of the Russian Federation.

Personal income tax

This tax is paid by individual entrepreneurs working for OSNO. Personal income tax can also be called a difficult tax to understand, because it is paid not only on income received from business activities, but also on the income of ordinary individuals. Tax rates for personal income tax vary from 9% to 35%, and each tax rate has its own procedure for determining the tax base.

If we talk about the tax on income from business activities of an individual, then in essence it is similar to the corporate income tax, but its rate is lower: not 20%, but only 13%. Individual entrepreneurs on OSNO have the right to professional deductions, that is, to reduce the amount of income received from business activities by justified and confirmed expenses. If there are no supporting documents, then the amount of income can only be reduced by 20%.

Speaking about this tax, it is also worth mentioning the concept of a tax resident of the Russian Federation, because The personal income tax rate depends on this status. In order for an individual to be recognized as a tax resident in the reporting year, he must actually stay in Russia for at least 183 calendar days over the next 12 consecutive months. The income of non-residents is taxed at a rate of 30%.

Property tax

There is a distinction between property tax for organizations and property tax for individuals, which includes individual entrepreneurs. The difference between these two taxes is small.

The object of taxation for organizations is movable and immovable property, which is accounted for on the balance sheet as fixed assets. At the same time, fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets are not subject to tax from January 1, 2013. The tax base is the average annual value of the property, and the maximum tax rate is 2.2%.

The object of taxation for personal property tax is only real estate. If an individual entrepreneur on OSNO uses real estate belonging to him in his business activities, then he will pay property tax on a general basis, like an ordinary individual. Individual entrepreneurs under special tax regimes (,) have the right to receive an exemption from paying this tax; in relation to the property that they use for business purposes, there is no such benefit for the general system. The tax rate does not exceed 2% of the inventory value of real estate

Value added tax for individual entrepreneurs and organizations on OSNO

And finally, the most difficult tax to understand, report, pay and return is. This tax is indirect, and as a result, its burden is borne by the end consumers of goods and services. VAT is charged on:

• sales of goods, works or services on the territory of the Russian Federation;
• free transfer of goods, works or services on the territory of the Russian Federation;
• transfer of property rights on the territory of the Russian Federation;
• performing construction and installation work for own consumption;
• transfer of goods, works or services for one’s own needs;
• import of goods.

The tax base for VAT is the cost of goods, works and services sold. The total tax amount can be reduced by the amount of tax deductions, that is, by the VAT presented by suppliers or paid at customs upon import. Tax rates for VAT can be 0%, 10%, 20%, in addition, there are also calculated rates in the form of 10/110 or 20/120.

According to Art. 145 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs can be exempted from VAT payer obligations if in the three previous months the amount of revenue from the sale of goods (work, services) did not exceed two million rubles in total.

Reporting and tax payments of organizations on OSNO

For organizations on the general taxation system it looks like this:

1. The VAT return is submitted every quarter, no later than the 25th day of the month following the reporting quarter, i.e. until April 25, July 25, October 25 and January 25 inclusive. The procedure for paying VAT is different from other taxes. The tax amount calculated for the reporting quarter must be divided into three equal parts, each of which must be paid no later than the 25th day of each of the three months of the next quarter. For example, at the end of the second quarter, the amount of VAT payable amounted to 45 thousand rubles. We divide the tax amount into three equal parts of 15 thousand rubles each, and pay them on the following dates: no later than July 25, August, September, respectively.
2. Corporate income tax is paid only by legal entities on OSNO. The procedure for submitting declarations and paying income tax is quite complex and depends on the chosen method of calculating advance payments. For organizations with income of less than 15 million rubles per quarter, the following reporting periods are established: first quarter, half a year and nine months. In this case, profit declarations must be submitted no later than April 28, July, October, respectively, and at the end of the year - no later than March 28. If an organization chooses to accrue advance payments based on actual profits, then declarations are submitted every month, no later than the 28th day of the month following the reporting month. In both cases, advance tax payments themselves must be made monthly, also before the 28th, but the procedure for accounting for them will be different. When reporting quarterly, advance payments are calculated based on data for the previous quarter, and then, if necessary, recalculated. In the second case, advance payments are made based on the actual profit received in the reporting month.
3. Organizational property tax on OSNO. The reporting periods for this tax are the first quarter, six months and nine months of the calendar year. Declarations must be submitted no later than the 30th day of the month following the reporting quarter, that is, inclusively before April 30, July, October and no later than January 30 at the end of the year. At the same time, local laws have the right not to establish reporting periods, that is, the declaration in these cases is submitted once a year - no later than January 30. As for payment of property tax, if quarterly reporting periods are established in the region, then the obligation to make advance payments for property tax arises every quarter. The deadline for making advance payments is set by the regions, for example, in Moscow it is no later than 30 days after the end of the reporting period, and in the Krasnodar Territory only 5 days are given for this. If reporting periods are not established by local laws, then the tax is paid once a year.

Reporting and tax payments of individual entrepreneurs on OSNO

An individual entrepreneur working for OSNO must report and pay taxes in the following order:

1. The VAT return is submitted every quarter, no later than the 25th day of the month following the reporting quarter, i.e. until April 25, July 25, October 25 and January 25 inclusive. The procedure for paying VAT is different from other taxes. The tax amount calculated for the reporting quarter must be divided into three equal parts, each of which must be paid no later than the 25th day of each of the three months of the next quarter. For example, at the end of the second quarter, the amount of VAT payable amounted to 45 thousand rubles. We divide the tax amount into three equal parts of 15 thousand rubles each, and pay it within the following deadlines: no later than July 25, August, September, respectively.
2. Personal income tax. The declaration at the end of the year is submitted by the entrepreneur in form 3-NDFL no later than April 30 for the previous year. In addition, it is necessary to submit a declaration of expected income in Form 4-NDFL for those individual entrepreneurs whose income received during the year differs from the income of the previous year by more than 50%. Advance payments for personal income tax are transferred within the following terms: the first advance payment no later than July 15, the second - no later than October 15, the third - no later than January 15. At the end of the year, personal income tax, taking into account advance payments, must be paid before July 15 inclusive.
3. Personal property tax is charged on the inventory value of real estate owned by an individual. Property tax declarations for individuals are not provided, and tax notices are sent to property owners by the Federal Tax Service. The deadline for paying such tax is no later than November 1 of the year following the reporting year.

We draw the attention of all LLCs to OSNO - organizations can pay taxes only by non-cash transfer. This requirement is put forward by Art. 45 of the Tax Code of the Russian Federation, according to which the organization’s obligation to pay tax is considered fulfilled only after presentation of a payment order to the bank. The Ministry of Finance prohibits the LLC from paying taxes in cash. We recommend you on favorable terms.

To avoid annoying financial losses, you first need to properly organize your accounting. Submitting correct reports to OSNO is not the easiest task, therefore, so that you can try outsourcing accounting without any financial risks and decide whether it suits you, we, together with the 1C company, are ready to provide our users with a month of free accounting services:

We hope that we were able to bring some clarity to the concept of OSNO and show how complex taxation can be on a general system. If the scale and type of activity of your new business meets the requirements of special tax regimes ( USN, UTII, PSN and Unified Agricultural Tax ), we advise you to start working with them.

The basic tax regime is not in demand among Russians, as it creates an unbearable burden. An individual entrepreneur on OSNO must pay VAT, personal income tax, property tax, submit thick folders of reports and is forced to add one additional employee to his staff - an accountant. It is almost impossible to cope with such complex tax accounting alone, especially for “young” businessmen. But this mode also has its advantages, the main ones being absolute no restrictions and, as a result, high prospects for business development and expansion in the future.

What is OSNO for individual entrepreneurs

This is a basic mode with no restrictions or concessions. The taxpayer must pay all types of taxes, contributions, submit various declarations, reports, maintain complex tax records and bookkeeping.

But on OSNO the individual entrepreneur is not limited in anything. He can recruit as many employees as necessary for the smooth and successful operation of his company, expand the boundaries of his business, increase production volume, strive for profit growth, and change the direction of activity.

All this is impossible under special regimes, since the right to use them is granted only to those individual entrepreneurs whose business meets a number of requirements:

• The average annual number of personnel does not exceed the norm: 100 people for the simplified tax system, UTII, 15 for PSN;
• The cost of fixed assets is below the limit, for example, on the simplified tax system - it is 100 million;
• Annual income is less than the established limit;
• The type of activity is included in the list of those subject to a specific regime.

Transition to OSNO

BASIC is the default mode. You can switch to it either voluntarily or automatically, without submitting an application to the Federal Tax Service.

When registering a business activity, a businessman must choose which system he wants to pay taxes under. If the choice fell on one of the special regimes - simplified tax system, UTII, PSN or unified agricultural tax - he must submit a corresponding application to the Federal Tax Service. And a maximum of 30 days is allotted for this from the date of opening of the individual entrepreneur.

When an entrepreneur decides to go with OSNO, he does not need to apply for it. It will be transferred to this mode automatically as soon as 30 days have passed from the date of official opening of the IP.

A voluntary transfer of an individual entrepreneur to OSNO can only be done at the beginning of a new period, so the corresponding notification should be submitted to the Federal Tax Service by January 15.

The application form depends on the type of system under which you were previously taxed. In fact, this is not even a form about switching to OSNO, but a petition to deregister you from UTII, USN, Unified Agricultural Tax or PSN. As soon as it is approved, you will be automatically enrolled in the ranks of payers under the general regime.

Which form should be submitted on different systems, see the table:

If you have lost your right to PSN, you will be transferred to OSN within five days from the date of submission of the application. But they will transfer you not from the date of filing the notification, but from the very beginning of the period for which the patent was issued. This misunderstanding is due to the fact that the PSN is not divided into quarters. For example, they transfer from the simplified tax system to the OSN from the quarter in which a violation was recorded.

If you have lost your right to a special regime, you should notify the tax office within fifteen days from the beginning of the month following the one in which the violation was recorded. But if you don't do this, you will be transferred automatically.

Advantages and disadvantages

Many taxpayers are switching to the general system purposefully, since this regime has, although few, significant advantages:

• The most important advantage is payment of VAT. This tax will make cooperation with you more attractive in the eyes of large and medium-sized counterparties, who, like you, pay VAT. By working with you, they can reduce their deductions.
• The second plus is the absence of restrictions. You can plan the development of your business as you please. Endlessly expand, increase turnover and profits.
• And lastly, an individual entrepreneur can combine OSNO with all simplified modes, except for the simplified tax system and unified agricultural tax. This will optimize taxation.

The disadvantages include numerous deductions, reports, declarations and complex accounting.

Taxes

In 2019, individual entrepreneurs taxed under OSNO pay all mandatory taxes:

Depending on the type of work performed, individual entrepreneurs at OSNO may pay additional taxes:

• For the involvement of objects of the animal world;
• For mining;
• For the use of aquatic biological resources;
• Water;
• Excise taxes.

If a businessman has employees, then he also pays insurance premiums for them: to the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund and the Social Insurance Fund.

What is personal income tax

Personal income tax is mandatory for individual entrepreneurs. Organizations pay income tax instead.

In 2019, individual entrepreneurs under the general taxation regime calculate personal income tax at a fixed rate of 13%. The following is used as a tax basis:

• All income generated by the business;
• Personal income (for yourself);
• Contributions in favor of employees.

In the latter case, the businessman assumes the role of intermediary, and the taxpayers are the employees. You can find out all types of income from which personal income tax for personnel must be deducted in Art. 208 Tax Code of the Russian Federation.

Not subject to personal income tax:

• Business travel;
• Accountable means;
• Material aid.

If a citizen of the Russian Federation acts as an individual entrepreneur on OSNO, a rate of 13% is acceptable for him. Otherwise it increases to 30%.

Calculation and payment algorithm

Calculation and payment of personal income tax are carried out according to the following algorithm:

1. The individual entrepreneur receives his first income of the year;
2. Calculates estimated income for the entire year;
3. Takes expenses away from him;
4. Fills out the 4-NDFL declaration, including information about possible income;
5. Submits it to the Federal Tax Service;
6. Receives a notification in which advance amounts have already been calculated and indicated;
7. Pays them on time, which are also indicated in the notice;
8. At the end of the tax year, fill out the 3-NDFL declaration taking into account real income;
9. Pays the tax calculated according to the declaration or returns the overpaid amount.

If you have been working under OSNO for the second or more years in a row, you do not need to fill out a repeat form 4-NDFL. You should start immediately from the sixth point.

Payment deadlines

In 2019, individual entrepreneurs who have chosen the general taxation system pay advances on personal income tax in every quarter, except the first. Follow the following pattern:

If you do not receive a notification from the Federal Tax Service regarding advance payments, feel free to pay the entire amount at the end of the tax period. No penalties will be charged for unpaid advances..

Payment of income tax calculated from funds accrued in favor of oneself and employees is made on the next day after the payment of wages.

Formula for calculation

To calculate personal income tax, the formula is used: (income - tax deductions - advance payments) x rate. Where:

• Income is the proceeds that a businessman received as a result of his activities. Any form of profit is taken into account - both monetary and natural. Everything that is associated with material gain.
• Tax deductions are business expenses. All tax deductions that were transferred to individual entrepreneurs in the reporting period, all expenses for current activities, for the purchase of raw materials, vehicles, equipment. The individual entrepreneur determines the composition of expenses independently, adhering to Chapter 25 of the Tax Code. But in full, it can only take into account those costs that are documented. If this is not possible, legislation allows you to reduce income by only 20%.

What is VAT

VAT is an indirect tax or, in other words, a percentage calculated and charged by the seller on top of the basic price of the product. There are 2 types of such duties:

1. Internal - when a product or service is sold on the territory of the Russian Federation.
2. Import tax - charged on goods imported into the Russian Federation.

The tax base for calculating VAT is determined on the day of full or partial payment/prepayment for services, goods and work. According to the law, the latest date is taken for calculation.

There are several rates for calculating VAT:

• 0% - for export of goods from the Russian Federation;
• 10% - for the sale of children's goods, food, printed publications, books and medical goods;
• 18% - for all other cases.

If the amount of income for 3 months does not exceed 2 million rubles, the individual entrepreneur has the right to submit a petition to the Federal Tax Service for exemption from VAT.

Calculation procedure

Individual entrepreneurs on OSNO calculate value added tax using the formula: VAT on sales - tax deduction + VAT on restoration. Where:

• VAT on sales is a percentage added by the seller to the basic price for a product/service/work. That is, after the sale, he receives funds for the product itself and VAT. The latter is reflected in the invoice and declaration separately.
• Tax deduction - “input” VAT paid by the seller when purchasing goods/services/work. If the input tax turns out to be more than what was received, then the difference can be reimbursed from the budget.
• VAT to be restored is the tax that is subject to restoration. For example, when switching to another regime, the VAT that was included in the deduction must be restored and paid. This is due to the fact that after changing the regime you will not pay VAT that has already been claimed as a deduction.

It is better to entrust VAT calculations to an experienced accountant, since this is one of the most complex types of calculations in accounting.

Payment deadlines

Individual entrepreneurs on the general taxation system must pay VAT monthly, that is, the total amount for the reporting quarter should be divided into 3 equal parts and paid:

• One - before the 25th day of the first month of the next quarter;
• The second - until the 25th day of the second month of the next quarter;
• The third - until the 25th day of the last month of the next quarter.

For example, 3 equal installments for the second quarter (April, May, June) must be paid in alternate order:

• July 25;
• 25-th of August;
• September 25.

Property tax

All individual entrepreneurs on OSNO pay mandatory property tax. It is calculated from the total cadastral (Chapter 32 of the Tax Code) value of real estate, which is owned by the businessman.

The fee must be paid by November 15 of the following reporting year. The recipient of the payment is the local municipality. It is its employees who set the current rate in the region.

There is no need to calculate property taxes. The tax office will do this and then send a notification to your address with the amount due. Formula for calculation: (cadastral value - tax deduction) x share size x rate. Where:

• Cadastral is the value of an object from the real estate cadastre, recorded as of January 1.
• A tax deduction is a certain percentage of the value of the property by which the cadastral value can be reduced. It is established by local authorities. For example, you can subtract the price of 20 square meters from the price of an apartment.
• The size of the share is the share of property owned by the individual entrepreneur.

All OSNO participants must switch to calculating the cadastral value by January 1, 2020. Therefore, those persons who did not have time to approve the cadastral value will continue to pay according to the old formula: inventory value x rate x share size.

Reporting and accounting features

The general taxation system for individual entrepreneurs involves filing a return for each tax:

If an individual entrepreneur did not work for the entire tax period, and this is confirmed by zero activity in his accounts and at the cash desk, instead of all quarterly KND 1151001, he can submit a single simplified declaration.

In addition to declarations, individual entrepreneurs are required to fill out KUDIR. The book must contain all the information about the company’s income, expenses, and business transactions.

Individual entrepreneurs on OSNO must fill out KUDIR using the cash method. That is, information is reflected for each individual unit of product/service/work. The book of income and expenses must be submitted to the tax authority for certification.

Individual entrepreneur accounting also includes:

• Reporting on insurance premiums;
• Reporting for employees;
• Account book of purchases and sales for calculating VAT;
• Personnel and salary accounting.

Fines and penalties: tightening control in 2019

In 2019, debtors will pay overdue payments according to different rules, since their size and calculation procedure have changed:

• For delay in payment up to 30 days, based on 1/300 of the Central Bank refinancing rate;
• For delays of more than 30 days, based on 1/500 of the Central Bank refinancing rate.

That is, the amount of the penalty, starting from 31 days of delay, will double, so try not to delay payments. And keep in mind that it is better to entrust accounting and payment of taxes using such a complex system as OSNO to professionals. Otherwise, avoiding administrative pressure from the Federal Tax Service will be very problematic.

You won’t surprise anyone these days with payments made using bank cards (acquiring). Acquiring is widely used not only by large trading organizations, but also by small businesses and individual entrepreneurs. Read about how acquiring operations are supported in 1C:Accounting 8 version 3.0, including for VAT accounting purposes, in the article by 1C experts.

Concept and parties to the acquiring agreement

Despite the fact that the practice of concluding an acquiring agreement is quite extensive today, the Civil Code of the Russian Federation does not have a chapter dedicated to this agreement. The concept of an acquiring agreement is contained in clause 1.9 of Bank of Russia Regulation No. 266-P dated December 24, 2004 “On the issuance of payment cards and transactions carried out using them” (hereinafter referred to as Regulation No. 266-P). The terms “acquirer” and “acquiring” are contained in the Glossary of Terms Used in Payment and Settlement Systems (Committee on Payment and Settlement Systems of the Bank for International Settlements) (Basel, Switzerland, 03/01/2003). Many dictionaries offer an alternative spelling for this term - “acquirer”. According to established practice, the spelling “acquirer” is more often used in the regulations of the Russian Federation; the same spelling is used in the program.

An acquiring agreement is concluded between a credit institution (acquiring bank) and an organization (individual entrepreneur) selling goods (work, services). The acquiring agreement is a mixed transaction containing elements of a bank account agreement, lease agreement, intermediary agreement, etc.

The essence of the acquiring agreement is that the bank provides an organization or individual entrepreneur with the opportunity to accept payment from clients using payment (plastic) cards. However, payment cards do not have to be issued by the same bank. To accept plastic cards for payment, a special electronic software and hardware device (POS terminal) is required, which is provided by the bank and installed at the cashier’s workplace.

Depending on certain conditions in various banks, funds received from the buyer can be credited to the organization’s account within 1 to 3 business days.

As part of the acquiring agreement, funds can not only be accepted, but also issued to bank card holders. As a rule, ATMs and special terminals with a cash dispensing function are used for this.

The bank charges a commission for acquiring services. Typically, the commission is a certain percentage of the payment amount received from the client. The specific amount of the commission is set by the bank individually for each organization with which the agreement is concluded. When determining the size of such a commission, the bank takes into account the organization’s turnover, its scope of activity, region and many other factors.

In some cases (as a rule, if the average turnover of funds in the organization is small), banks may require a fixed rental fee for the use of their equipment instead of charging interest. This amount is fixed in the acquiring agreement.

Acquiring allows you to attract more customers, since for many of them the ability to pay by card is an advantage due to its convenience. In addition, by using non-cash payments, you can reduce costs and expenses associated with the movement of cash (for example, collection costs).

Which sellers are required to accept payment cards for payment?

In accordance with Article 16.1 of the Law of the Russian Federation dated 02/07/1992 No. 2300-1 “On the Protection of Consumer Rights”, the seller (executor), at the choice of the consumer, is obliged to provide the opportunity to pay for goods (work, services) both by cash payments and by using national payment instruments .

The obligation to ensure the possibility of payment using national payment instruments does not apply to organizations and individual entrepreneurs whose income from business activities for the past year does not exceed the limit values ​​​​established for micro-enterprises. By Decree of the Government of the Russian Federation dated 04.04.2016 No. 265 (valid from 01.08.2016), the limit values ​​for microenterprises are set at 120 million rubles.

National payment instruments are payment cards and other electronic means of payment provided to clients by participants in the national payment card system (NPSK) in accordance with the rules of this system (Part 2, Article 30.1 of the Federal Law of June 27, 2011 No. 161-FZ “On the National Payment Card System”) system"). Currently, the implementation of a national payment instrument - the Mir payment card - is underway. Detailed information about the national payment card system can be found on the NSPK website.

As the Mir payment card becomes more widespread, the seller (if it does not fall under an exception) does not have the right to refuse to pay for goods (work, services) to its customers using this payment instrument. Refusal entails the imposition of an administrative fine on officials and individual entrepreneurs in the amount of 15 thousand rubles. up to 30 thousand rubles, for legal entities - from 30 thousand rubles. up to 50 thousand rubles. (Part 4 of Article 14.8 of the Code of Administrative Offenses of the Russian Federation).

Carrying out settlements with customers using payment cards does not relieve the seller from the obligation to use cash register equipment (CCT) (Part 2, Article 5 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards"; letters of the Federal Tax Service of Russia dated August 11, 2014 No. AS-4-2/15738, Ministry of Finance of Russia dated November 20, 2013 No. 03-01-15/49854). In addition to the cash receipt, the buyer must be issued a document confirming payment using a plastic card - the so-called slip (clause 6 of the Government of the Russian Federation of July 23, 2007 No. 470 “On approval of the Regulations on the registration and use of cash register equipment used by organizations and individual entrepreneurs ").

Support for acquiring operations in 1C:Accounting 8 (rev. 3.0)

In order for the accounting of acquiring transactions to become available to the user, he will need to enable the appropriate functionality of the program. The functionality is configured using the hyperlink of the same name from the section Main. On the bookmark Bank and cash desk flag needs to be set Payment cards(Fig. 1).

This functionality enables customers to pay for goods and services not only using payment cards, but also through bank loans.

To enable the ability to use your own and third-party gift certificates on the tab Trade flag should be set Gift certificates.

Rice. 1. Setting up the program functionality

Payment by payment cards (payment using a bank loan) can be reflected in the accounting system using the following documents:

• Payment by payment card ( chapter Bank and cash desk) with types of operations Payment from the buyer And Retail revenue.
• Retail sales report (Sales section).

Type of operation Payment from the buyer is intended to reflect the payment made by a representative of the counterparty using a payment card under the agreement in the case of wholesale sales. The total amount of payment received reflected in the document Payment by payment card, can be distributed for accounting purposes across several contracts or across several settlement documents.

Type of operation Retail revenue is intended to reflect the amounts of bank card payments accepted per day by a non-automated point of sale (NTT). The total amount of payment received can be distributed to be reflected in accounting at different VAT rates.

Document Retail sales report should be used to reflect payments by bank cards at an automated retail point of sale (ATP)

To reflect information about the acquiring bank and the acquiring agreement in documents Payment by payment cards And Retail sales reports serves as a prop Type of payment, which is filled out from the directory of the same name.

Directory element form Type of payment depends on the selected props Payment method, which can take one of the following values:

• Payment card;
• Bank loan;
• Own gift certificate;
• Third party gift certificate.

If the method is selected Payment card, then when creating a new directory element Type of payment As mandatory details, you must enter the name of the new type of payment, indicate the counterparty (acquiring bank) and the acquiring agreement for servicing plastic card holders. The settlement account for payment cards is indicated automatically - 57.03 “Sales by payment cards”. In the form of a directory element Type of payment You can specify the commission percentage of the acquiring bank so that the reward is calculated automatically in the future.

Starting from version 3.0.44.102 “1C: Accounting 8” in the directory Payment types it became possible to indicate the amount of the bank's commission depending on the amount of transactions (revenue) per day.

A peculiarity of payment by bank cards (as well as with the use of bank loans) is that funds for completed transactions are received by the organization not from the buyer, but from the acquiring bank (or from the bank that issued the loan), and the moment of actual receipt of funds is The organization's current account, as a rule, differs from the moment of payment by the buyer. In other words, at the time of such payment, the debt of the retail or wholesale buyer is transferred to mutual settlements with the acquiring bank (the bank that issued the loan). Before funds are actually credited to the organization's current account, they are accounted for in transit account 57.03.

The actual receipt of funds to the company's current account is documented (chapter Bank and cash desk - Bank statements) with the type of operation Proceeds from sales via payment cards and bank loans. The acquiring bank acts as the payer, and the acquiring agreement is indicated as the agreement. Directly in the document form in the field Amount of services You can specify the amount of fees withheld by the acquiring bank, and the account and bank service cost analytics are set by default.

In accordance with the data specified in the directory Types of payments, props Amount of services will be filled in automatically if the document Receipt to the current account:

• downloaded from “Client Bank” (via the 1C:DirectBank* service);
• entered based on the document Payment by payment card.

Note:
* About DirectBank technology - direct exchange with the servicing bank from the 1C program online - read the article " New features of "1C:Enterprise 8": DirectBank technology - online exchange with the bank". Also about the 1C:DirectBank service and how to work with a bank directly from 1C:Accounting 8 - see the video recording of the lecture “New features of 1C:Accounting 8 (rev. 3.0) for effective accounting”, which took place in 1C:Lectures 12/22/2016.

When entering a document manually Receipt to the current account The bank commission will have to be calculated and entered manually.

Accounting for acquiring transactions under the general taxation system

Accounting for income and expenses under the general taxation system (OSNO) in 1C: Accounting 8 is supported only by the accrual method, so the fact and method of receiving payment from the buyer in itself is not of great importance. At the same time, if the buyer pays for goods (work, services) in advance with a bank card, then the receipt of the advance is reflected in the accounting, which entails the accrual of VAT.

Let's consider an example in which a wholesale buyer pays the seller with a bank card.

Example 1

Document Payment by payment card can be generated based on the document Buyer's invoice(button Create based on). In this case, you only need to manually fill in the field Type of payment and adjust the payment amount, all other details, including the tabular part, will be filled in automatically (Fig. 2).

Let's create it in the directory Payment types Payment card and indicate the name of the new type of payment, the name of the acquiring bank and the agreement with it (Fig. 3).

Please note, that the agreement with the acquiring bank has the form Other.

In accordance with the acquiring agreement, we will indicate differentiated interest rates for the bank’s commission, which, according to the terms of our example, depends on the amount of transactions per day.

Rice. 3. Type of payment

In the future, when choosing a specific type of payment from the directory Type of payment requisites Acquirer, Acquiring Agreement And Settlement account in document movements Payment by payment card accounting registers will be filled in automatically. They can be changed by clicking on the hyperlink located to the right of the payment type selection field (see Fig. 2).

After completing the document Payment by payment card The following accounting entry will be generated:

Debit 57.03 Credit 62.02 - for the amount of prepayment made using a bank card (RUB 8,000.00).

For tax accounting purposes for income tax Amount NU Dt And Amount NU Kt.

So, the buyer made an advance payment, although the money has not yet been received in the organization’s bank account. What day is considered payment day? The letter of the Federal Tax Service of Russia dated February 28, 2006 No. MM-6-03/202@ explains that for the purpose of applying subparagraph 2 of paragraph 1 of Article 167 of the Tax Code of the Russian Federation, payment (partial payment) on account of upcoming deliveries of goods (performance of work, provision of services), transfer property rights are recognized as receipt of funds by the seller or termination of obligations in another way that does not contradict the law. In this case, the buyer has fulfilled his obligations, and the acquiring bank performs only the role of an intermediary, therefore, the moment of determining the tax base for VAT for the seller occurs when the buyer makes an advance payment using a payment card, and not when the acquiring bank credits funds to the organization’s current account.

Document Invoice issued for advance payment can be registered in two ways:

• based on document Payment by payment card(button Create based on);
• processing Registration of invoices for advance payments(chapter Bank and cash desk - Invoices for advance payments).

Document Invoice issued for an advance is filled in automatically according to the data of the base document. After posting the document, an accounting entry will be generated:

Debit 76.AB Credit 68.02 - for the amount of VAT calculated from the buyer's prepayment (RUB 1,220.34).

Document Invoice issued for an advance in addition to accounting movements, it also creates entries in special registers for VAT accounting purposes.

Please note what is the date of the document Invoice issued for an advance will correspond to the date of the document Payment by payment card.

Document Receipt to the current account can also be created based on a document Payment by payment card- then all the main details will be filled in automatically, including the acquiring bank’s remuneration (Fig. 4).

Rice. 4. Receipt to the current account from the acquiring bank

After completing the document Receipt to the current account

Debit 51 Credit 57.03 - for the amount of funds received from the acquiring bank (RUB 7,920.00); Debit 91.02 Credit 57.03 - for the amount of remuneration withheld by the acquiring bank (RUB 80.00).

The corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt

The sale of goods to a wholesale buyer is reflected using a standard accounting system document Sales (deed, invoice) with the type of operation Goods(chapter Sales). The document can be generated based on the document Buyer's invoice. After completing the document Sales (deed, invoice) The following accounting entries will be generated:

Debit 90.02.1 Credit 41.01 - for cost of goods sold (RUB 6,440.00); Debit 62.02 Credit 62.01 - for the offset amount of the advance from the buyer (RUB 8,000.00); Debit 62.01 Credit 90.01.1 - for the amount of proceeds from the sale of goods (RUB 16,000.00); Debit 90.03 Credit 68.02 - for the amount of VAT (2,440.68 rubles);

The corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt for accounts with a tax accounting sign (TA). Records are also generated in special registers for VAT accounting purposes.

Document Invoice issued for sales automatically created by button Issue an invoice located at the bottom of the document Sales (deed, invoice). In this case, a hyperlink to the created invoice appears in the form of the basis document.

To reflect the deduction of VAT on prepayment, you must create a document Generating purchase ledger entries(chapter Operations - Regular VAT operations). As a rule, this document is created on the last day of the month. The document is filled in automatically (button Complete the document). After posting the document, entries will be generated in special registers for VAT accounting purposes, as well as an accounting register entry:

Debit 68.02 Credit 76.AV - for the amount of VAT deduction (RUB 1,220.34).

Subsequent payment by the buyer is registered in the program with a document Payment by payment card, after which the buyer’s debt is transferred to mutual settlements with the acquiring bank. Well, after the actual receipt of funds to the settlement account of the seller registered with the document Receipt to the current account, the acquiring bank's debt is repaid, as evidenced by the zero balance on account 57.03.

Thus, the procedure for accounting for acquiring transactions under OSNO in 1C: Accounting 8 (rev. 3.0) is a fairly simple sequence of actions. For the purposes of calculating VAT, settlements with customers made through payment cards also do not cause any additional accounting difficulties.

Accounting for payments by department on account 57.03 in “1C: Accounting 8 KORP” (rev. 3.0)

Organizations that have separate divisions and use the 1C:Accounting 8 CORP program (rev. 3.0) can keep records of business transactions, including accounting for retail sales and payments by bank cards, by division.

Let's consider an example in which an organization carries out retail sales through the head office and through a separate division of the organization and accepts payments by bank cards under one acquiring agreement.

Example 2

To organize accounting by divisions on account 57.03 in the 1C: Accounting 8 CORP program, edition 3.0, it is recommended that for each division you create your own payment types with your own acquiring agreement. To do this, the agreement with the acquiring bank must be formally divided into two agreements, each of which is intended for accounting for a specific division (head and separate). Let's enter it into the directory Treaties two elements with names:

• Acquiring Agreement No. 32132 (head) dated December 31, 2015;

To reflect retail sales through an automated point of sale, the program uses the document Retail sales report(chapter Sales) with the type of operation Retail store. The document allows you to register retail sales simultaneously with the receipt of retail revenue, including those paid with payment cards, bank loans and gift certificates.

Let's create a document Retail sales report by the head department. On the bookmark Goods We will indicate the goods and services sold to a retail buyer per day: their product range, quantity, prices and amounts.

By default, all payments are considered cash. If during the day payments were made with payment cards, bank loans or gift certificates, then you must fill out the tab Cashless payments(Fig. 5). Add to the directory Payment types new item with payment method Payment card and indicate the name of the new type of payment, for example, Acquiring RFT (head division), name of the acquiring bank and name of the agreement: . Let's enter the created payment type into the tabular part of the bookmark Cashless payments and indicate the amount - 100,000.00 rubles.

Rice. 5. Non-cash payments at the head office

After completing the document Retail sales report For the head department, the following accounting entries will be generated:

Debit 90.02.1 Credit 41.01 - for the cost of goods (RUB 64,000.00); Debit 62.R Credit 90.01.1 - for the amount of proceeds from the sale of goods (RUB 100,000.00); Debit 57.03 Credit 62.R - for the amount of payment by payment cards (RUB 100,000.00); Debit 90.03 Credit 68.02 - for the amount of VAT on sales (RUB 15,254.24).

Amount NU Dt And Amount NU Kt for accounts with a tax accounting sign (TA). A register entry is also generated VAT sales.

Retail sales report for a separate division, where to indicate the appropriate type of payment, for example, Acquiring RFT is a separate division of Klin. The details of this type of payment must indicate the corresponding name of the agreement with the bank: Acquiring Agreement No. 32132 (separate Klin) dated December 31, 2015.

We will register the receipt of funds from the acquiring bank related to the head office with a document Receipt to the current account(Fig. 6). In field Agreement you should select the value: Acquiring Agreement No. 32132 (head) dated December 31, 2015.

Rice. 6. Receipt to the current account of the head office

After completing the document Receipt to the current account The following accounting entries will be generated:

Debit 51 Credit 57.03 - for the amount of funds received from the acquiring bank (RUB 98,000.00); Debit 91.02 Credit 57.03

For the amount of remuneration withheld by the acquiring bank

(RUB 2,000.00).

The corresponding amounts are also recorded in resources Amount NU Dt And Amount NU Kt for accounts with a tax accounting sign (TA).

Similarly, you need to create a document Receipt to the current account in a separate unit, where in the field Agreement specify value: Acquiring Agreement No. 32132 (separate Klin) dated December 31, 2015.

The balance sheet for account 57.03 (Fig. 7) by divisions and contracts shows that all mutual settlements with the acquiring bank are reflected correctly.

Rice. 7. Balance sheet for account 57.03

From the video you will learn how to organize accounting by divisions on account 57.03 “Sales by payment cards” within the framework of one acquiring agreement in the program “1C: Accounting 8 CORP” edition 3.0.