Acquiring terminals: connection, management. Payment terminal. Which acquiring bank is better to choose and how to do it correctly? Why choose Sberbank

Buyers are increasingly paying with cards. According to MasterCard research, 15% of Russians do not use cash, and 60% pay by bank transfer at least once a week. If you want to accept payments by bank cards, install and connect.

We'll tell you which cash register from our catalog is suitable for your business.

How does an online cash register with acquiring work?

You sign an agreement with the acquiring bank - an intermediary that accepts payment from buyers' cards. He transfers money to your checking account and charges a commission for services.

1. The client pays for the goods with a card on the Internet or in a store through a terminal.
2. Your acquirer blocks the required amount in the buyer's account. If there is not enough money, the payment is interrupted.
3. If there are enough funds, you will receive a notification that everything is in order. Money is withdrawn from the client's card.
4. The cashier punches the receipt and gives it to the buyer.
5. The acquirer takes a commission and sends the rest to your checking account. The bank pays you money every 1-2 days. The terms depend on the terms of the contract.

Everyone except micro-enterprises is required to accept non-cash payments. For those whose annual revenue is less than 120 million rubles. (40 million rubles from October 2017, according to the amendment to the law), it is not necessary to install an acquiring terminal. This is stated in Article 16.1 of Law No. 112-FZ. Organizations that do not accept bank cards will receive a fine of 30,000–50,000 rubles.

Acquiring - accepting money only from plastic cards. If you work on the Internet and want customers to pay for goods through payment terminals or electronic wallets, connect an aggregator. For example, Yandex.Kassa, RBK-money, Paymaster, PayAnyWay, OnPay, Assist, or Robokassa.

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Do you need an online cash register for acquiring?

Yes. Payment by bank card is an electronic payment. You are required to install an online cash register and issue an electronic or paper receipt to the buyer. If you do not use CCP, you. An exception is the types of activities from Article 2 that do not require a cash register by law.

Electronic check generated at the online cash register

To accept payments:

1. Sign an agreement with the bank.
2. Buy or rent a terminal to accept cards.
3. Connect it to the cash register.

Watch a short video that describes the main points of using acquiring and a cash register:

• how to punch a check;
• how to read a card;
• return by acquiring to;
• connection to a cash register.

1. Ask our specialist a question at the end of the article.
2. Get detailed advice and a full description of the nuances!
3. Or find a ready-made answer in the comments of our readers.

PAX SP30 and Vicky Mini cash register

Internet acquiring - how to accept payments on the site

You can accept money on the site without a terminal. To pay for goods online, the client enters his card details. If the information is correct, the payment goes through.

To work online, you enter into an agreement with a bank, and then connect the site and the payment form.

How to integrate acquiring with an online store

1. Full integration. You yourself write a payment acceptance module based on the bank's API. You are developing a payment form in which you can test the text and number of input fields to increase conversion. This solution is the most expensive because you pay for the work of programmers.
2. Modular integration. Banks have already developed plugins for popular engines. For example, acquiring from Sberbank connects with Joomla, ModX, Opencart and 1C. You can connect the module to the site yourself, without programmers.
3. Easy integration. You are not connecting the site and the form. The bank creates a payment page, and you send it to the client via e-mail or direct link. You don't even need a website to accept money. If you are a freelancer, an agency, or have an Internet service, create a payment form at the bank and issue an invoice to the client.

Form of payment from Tinkoff Bank

When a customer pays for a purchase, you send them an electronic receipt. For online acquiring you need it, so buy an automated cash register for an online store and connect it to the site.

Mobile acquiring - for couriers, services and small businesses

Mobile terminals are stand-alone models with a keyboard, receipt printer and display. They differ from stationary ones in that they operate on a battery. Such terminals are similar to . You don't need other devices to accept payments.

mPOS - mobile pin pads for acquiring. Connect to your phone or tablet via Bluetooth or via a headphone jack. The device only reads information from the card. Some models support PIN code entry. The phone does the rest - transmits information to the bank, generates a check. The terminal is suitable for outbound trade and...

Models of mPOS terminals: Sunyard, Square

Square pin pad is smaller than a matchbox

How much does acquiring cost and how to choose a bank

The cost of an acquiring terminal is 8–35 thousand rubles. The remaining costs are commission, which varies from bank to bank.

Typically, you do not have to connect acquiring services to the bank where you opened your current account. But if your account is with Tochka, Raiffeisen or VTB, you are required to arrange acquiring with them.

What to look for when choosing an acquiring bank

• Is it possible to work on your own terminal? Buying equipment is more profitable than renting. When you sign an agreement with a bank, you may be offered to rent equipment for 1,500–3,000 rubles. per month. If you have your own device, it is possible that the firmware on it will be changed to integrate with a specific bank. The cost of this procedure is different for everyone. Zenit Bank will reflash the terminal for free, and Otkritie will do it for 2,100 rubles.
• What is the cost of renting a terminal? If you don't want to buy equipment, rent it. The monthly cost of the device at VTB24 is 1,500 rubles, at Otkritie - 2,600 rubles, and at PromSvyazBank - 3,000 rubles.
• Commission of the bank. Typically 0.5–4%. The higher your turnover, the lower the percentage you pay. The size of the commission depends on your activity: for housing and communal services and airline ticket sellers, the percentage is less than for an online store.
• What cards are accepted? All banks accept Visa/MasterCard. Some do not support MIR cards, although you are required by law to accept them. Find out if they work with American Express and UnionPay.
• Application review period. Some banks will respond in 5 days, and some in 3 weeks. The timing also depends on the manager who works with you.

The entrepreneur tells how long it took the banks to consider the application

Popular acquiring banks: Alfa-Bank, VTB24, PromSvyazBank, GazpromBank, Tinkoff Bank, SberBank.

Look at prices, terms, conditions, customer reviews and the required package of documents for registration. You can compare Russian banks according to all these criteria on the VseZaimyOnline website.

An example of information about VTB24 on the VseZaimyOnline website

Some banks sign an agreement with processing companies. The bank only accepts payments, and a third-party organization sells the equipment, connects it and then services it. Large banks are opening their processing centers.

When choosing where to connect acquiring, do not forget to look at the offers of such companies, because sometimes it is more profitable to contact them than to contact the bank directly. The company may be running promotions, or will have more favorable rates for your business.

“Accept card” - payment solution for merchant acquiring

A payment solution that helps accept bank cards in stores. The service includes: terminal installation, connection to the bank and further maintenance.

• The commission is 1.7% and does not depend on the store’s turnover. This is beneficial for small businesses, since in many banks, the lower the turnover, the higher the commission and its size can reach up to 4%.
• There is no need to visit the bank in person. They will help you conclude an agreement, and your application will be approved with 100% probability.
• Possibility to connect to Russian Standard, Otkritie, B&N Bank and VTB24 banks.
• There is no need to open a new current account, even if you are served by another bank.
• 24/7 terminal support and maintenance.
• Ability to accept payment systems Visa, MasterCard, MIR, Apple Pay, Samsung Pay and Android Pay.

You can choose a terminal for acquiring based on “Accept a card”.

How to connect acquiring to an online cash register

1. At the same time, submit an application to the bank.
2. Buy a terminal if your bank does not provide one. If you buy, immediately inform the manager that you will not be renting equipment.
3. You enter into an agreement with the bank.
4. Connect the terminal to the cash register. A specialist from the bank will come to you, set everything up and train the staff.

To apply for acquiring, you will need documents confirming the organization’s data. Each bank requests different documents, so check with the support service for the exact list.

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The word acquiring owes its origin to the English acquire, which means “to receive” or “to acquire”. In fact, this term implies receiving payment for a service, product or work through a payment card. This process is the responsibility of an authorized acquiring bank, which installs payment terminals at retail outlets. In case of using standard trade acquiring, the bank connects the acquiring terminal. This also applies to service structures, such as public transport, service stations and others. The bank installs mobile POS terminals there if there is a need for mobile acquiring.

Now all over the world it is possible to pay for most purchases and services with payment cards at more than 18,000,000 retail and service enterprises. This is a huge time saver for both the consumer and the seller. Types of acquiring terminals contribute to this.

The absolute majority of the acquiring market is occupied by banks that are members of the MasterCard and Visa payment systems. American Express has been used in the United States for a long time. The cards of this company are widely distributed all over the world and are also used in acquiring terminals.

Everyone who uses the Internet to carry out various financial transactions such as telephone top-ups, payment of utilities, extension of the Internet and others. Fans of shopping in online stores pay for purchased goods with bank cards or electronic money.

The usual issuance of money to a plastic card holder, for example, in the premises of any modern post office, is also considered acquiring. Basically, this kind of issuance occurs through an ATM available there or a specially prepared mobile POS terminal. This area also includes various types of self-service gadgets for accepting bank cards.

Mobile acquiring technology accepts payment for a purchased product or service received using a bank card through a smartphone or the most common tablet to which a mobile POS terminal is connected.

The presented technology was developed in the USA. The basis for it was the Square project of 2004, which meant improving the security of business transactions and simplifying the process of carrying out various payments on mobile devices. A few years later, we also became users of all its benefits. However, Russia pays more attention to security measures. Apparently, national characteristics are taken into account.

Banks are guided by the established rules of the international payment systems MasterCard and VISA for conducting payment transactions. The client’s desire to pay for a completed purchase with a bank card leads to the acquiring bank sending a request to the corresponding international payment system, after which it sends an appeal to the issuing bank that issued it. Upon receipt of a satisfactory response, the operation is considered completed and the required amount of funds is debited from the card.

There is no standard payment processing as such. In each country it differs in some, sometimes very minor, nuances. As an example, we can cite the Kazakh system and the Russian one. Banks do not coordinate some operations with payment systems to simplify the interaction of processes in processing payments. However, the difference between the Kazakh market and the Russian one is in its level of development. Having a private card issue, it is almost completely protected from fraudulent activities. The low turnover of cards makes challenging transactions almost pointless.

POS terminal

The store is the main component of its acquiring activities. What kind of device is this? What should it be like? Who is the market leader in the production of terminals that accept bank cards for payment?

This device will be discussed in more detail below. In modern life, such information can be very useful. Especially for those who often make various purchases and would like to know more about the acquiring terminal (or POS terminal).

This acquiring device was created by an engineering genius to scan the data contained on a plastic card, which is used by the buyer when paying for various types of goods or services received. This process involves a contactless module, magnetic stripe or chip. The data read in this way is transmitted at lightning speed to the organization providing acquiring services or the acquiring bank. The acquiring terminal is configured by a specialist.

During the transfer, the acquiring bank receives personally identifiable data from the buyer, which will confirm the user's intention to pay the invoice. In principle, this data consists of the personal PIN code of his bank card, to enter which the buyer uses the terminal keyboard.

When the acquiring bank completes processing the data, the acquiring terminal makes its decision to make the payment or refuse.

Upon completion, he can issue a printed receipt indicating the payment was made. The same result is displayed on the terminal screen or the information is transferred to the cash register for printing on a receipt printer.

If we classify mobile POS terminals, we can distinguish the following types that accept bank cards for payment.

Offline devices

These are fully functioning devices with flawless performance of the specified functions. No computing module in the form of a computer, tablet or smartphone is connected to them. These standalone devices are classified into a couple of subtypes such as fixed and mobile. The first of them either do not have a battery, or they do, but they are very weak and transmit the received data via wired Internet. The second, mobile ones, are equipped with a powerful battery and transmit all data wirelessly.

Modular communication devices

The purpose of these devices is to connect a pin pad and a card reader, the main function of which is to read the card being used and receive the pin code. Its contents are known only to the buyer himself. Connections between computing modules such as a tablet, computer or smartphone. They are designed to process payment data.

Vending devices for built-in terminals

The vending machine is responsible for automatic payments to customers, and therefore such devices are built into it. If such a terminal is available at the time of making a purchase, then this is an opportunity to make payments both in cash through a banknote acceptor, and by debiting a sum of money from a bank card.

Category of autonomous stationary POS terminals

The models of acquiring terminals in this category that have proven themselves most positively in the field of cashless payments are VeriFone Vx510, Ingenico iCT220, PAX S80, VeriFone Vx510.

All listed devices are connected to the Internet, GSM, and a backup Dial-Up channel. Thanks to these channels, it is possible to exchange data from a bank card. Speaking about their “minced iron”, it is impressive. For example, the built-in printer prints receipts on 58 mm wide paper at a speed of 18 lines per second. This is a standard paper tape for acquiring terminals on which checks are printed. A special reader has been introduced for chip and magnetic cards. The RAM, although small, is only 2 MB, is sufficient for such a volume of processed information. Actually, like 4 MB flash memory. The built-in 128 x 64 pixel display delivers very high-quality images. And the eight-key programmed keyboard is very easy to use.

Merchants with very high sales rates use acquiring terminals due to their unprecedented performance.

The multitasking operating system of such devices allows you to run several applications simultaneously. Launched applications may not only apply to cash register programs. Some are designed to pay for various services, such as replenishing the balance of a mobile phone with the client’s funds or transferring to another card.

Also used to pay non-cash with bank cards. The device has capabilities that, in principle, should not be compared with the characteristics of the examples discussed above. The most notable components of its hardware are the additional ARM 7 processor. A significantly increased amount of RAM of 16 megabytes and similar flash memory. The built-in receipt printer prints 18 lines per second.

The advantages of the PAX S80 terminal are expressed by such competitive qualities as making payments with contactless cards. Equipped with a powerful ARM11 mini processor. A significant amount of RAM of 64 megabytes and flash memory reaching 128 megabytes. The built-in receipt printer prints 25 lines per second. This device downloads settings and applications remotely.

Detailed instructions for acquiring terminals are included in the packaging.

The models considered have passed the appropriate certification regarding the technical capabilities of carrying out secure financial transactions with bank cards. Including encrypted transactions.

The Russian-made Yarus M2100F device has some advantage, since it is capable function both as a POS terminal and as a cash register, which, in turn, includes the work of an online cashier under the requirements of 54-F3. Its filling contains 16 megabytes of RAM and the same flash memory. Sometimes the RAM reaches 32 MB. The main element is a powerful ARM9 processor. Externally, it features a color display with 320 x 240 pixel resolution and a monochrome display with 160 x 80 pixel resolution. Supports payments by contactless cards. Supports Wi-Fi connection, 3G, data transfer via Bluetooth.

VeriFone Vx510 terminal

Its main functions almost repeat the device from this Vx510 series, which was reviewed earlier. The difference is the powerful battery. This significantly increases the versatility of its use, while in terms of performance it is in no way superior to the stationary model. The instructions for the acquiring terminal will tell you more.

About the PAX S90 terminal

We can say that its characteristics are quite similar to the S80 device. However, its superiority over the stationary model lies in its provision of a powerful battery. Most wireless standards are available to this device to support the exchange of payment data. Acquiring a user's card on this device is easy and convenient.

Speaking about the above devices, it would be unfair to neglect the Ingenico IWL220 mobile terminal and its capabilities. The hardware indicators are almost the same as its stationary version. However, it has a more powerful battery.

Remote keyboards or pin pads

If we consider this type of payment terminals, the most popular models can be considered the Yarus P2100, VeriFone Vx805, Ingenico iPP320, PAX SP30.

Each model can become a fully functional POS terminal if you install specialized software and connect it to one of the computing modules, which can be a tablet, smartphone, cash register, computer or standalone POS terminal.

The purpose of the remote keyboard Tier P2100 is precisely to use cash registers with a variety of POS systems. If a trade enterprise is already provided with a cash register infrastructure, then this feature gives it the opportunity to acquire all the necessary hardware solutions for acquiring at minimal cost.

The operation of the "Tier P2100" is controlled by the Linux operating system. Like other gadgets, it has a processor, or rather ARM 9. RAM is 16 megabytes and the same flash memory. Monochrome display with a decent resolution - 160 x 80 pixels.

The function of the VeriFone Vx805 pin pad is to use the banking module to support payments with bank cards. It has a powerful ARM 11 processor. 32 megabytes of RAM and 128 megabytes of flash memory are more than enough. Computing modules are connected to it via Ethernet, USB, RS232 interfaces. During the payment information processing process, the most demanding encryption standards are supported.

It is also convenient to make contactless payments using the Ingenico iPP 320 device. Its configuration consists of a main ARM 9 processor, an additional ARM 7 cryptoprocessor. The amount of RAM in the module is 16 megabytes and 128 megabytes of flash memory. Communication ports - USB, RS 232, Ethernet.

It is worth paying attention to the design of the PAX SP30 remote keyboard with memory modules with similar parameters to the above-mentioned device. Keyboard - six function keys, communication ports - USB, RS 232.

All of these pin pads are certified and meet modern transaction security requirements.

You can also consider the latest modifications of acquiring terminals, the so-called MPOS devices. After 2010, they began to spread widely and have already proven themselves to be excellent. As expected, the Americans have the lead. This device was first used by Square.

There are now enough acquiring services in the post-Soviet space. They also use similar innovations, including Pay-Me, 2can and Yandex.Checkout.

This latest high-tech device is an advanced version of the previously discussed pin pads. In fact, we are talking about terminals of this type, which form a separate group of cash register equipment with unique qualities. Among them is the special compactness of the device, due to which it is several times smaller in size than a bank card. The computing module connects to it very quickly and is no more difficult than headphones to a tablet. Complies with all security standards in the same way as with pin pads and classic terminals, has the ability to read cards and process payment data.

Which MPOS device manufacturers are the most famous worldwide? These include Square, Sunyard, PayPal. These types of acquiring terminals are unique in their kind.

The MPOS terminal owes its existence to Robert Morley. A professor at the University of Washington, he was one of the partners who was at the forefront of founding Square. His contributions were the concepts that became the basis for the creation of such a terminal. Subsequently, they were refined and improved with various innovations in technological options. At the moment, the MPOS terminal market can focus on such categories of solutions as:

• Devices that can provide payments via bank cards that have a contactless module, chip or magnetic stripe.
• Devices that connect to computing modules via Bluetooth, USB, audio jack.

As you know, not all interfaces are the same. There are specialized interfaces for one brand or another. Actually, 30pin from Apple. Therefore, alternative methods are used.

Depending on the modification, some MPOS terminals may differ in size, as well as in placement relative to different positions of the tablet case or smartphone.

One of the most significant implementations of this device is in its format of connection directly to the audio jack and very small dimensions. More precisely, it does not exceed ¼ of the size of a bank card.

Sometimes problems arise in conducting settlement transactions, and the display displays error codes from acquiring terminals. Each code indicates a specific reason why a payment or funds transfer was rejected.

The most branded terminal manufacturers that we often use to make automatic payments with our bank cards are ViVOpay, Yarus and Vendotek. These terminals are usually built into the walls of buildings, either externally or internally.

The market is also saturated with many jointly produced products from different brands. A good example is the Yarus Vendotek T2100 terminal, which supports contactless payments. Using Ethernet, GPRS, 3G interfaces, it communicates with the banking host.

Among other things, this device is equipped with a high-performance ARM 9 processor. An impressive RAM module - from 16 to 64 megabytes. It has more impressive flash memory modules, from 16 to 128 megabytes. The color display resolution is 240 x 320 pixels.

Accessories for vending

Vending machines and terminals for them are provided with various technological accessories produced by ViVOpay. It is distinguished by its famous Vend III reader, capable of providing contactless transactions. It is equipped with a high-contrast, user-friendly display. It has remote control and a very powerful processor. In addition, its RAM contains large-volume modules.

POS terminals in their options have one of the most popular vending machines feature is the ability to remotely control. If it is necessary to carry out diagnostics or make some adjustments, the owner of a business where the use of such devices is practiced will certainly encounter the inconvenience associated with periodic visits to the place where the device is located. The ability to solve such important tasks without any failures and remotely using terminals for vending devices is their strong competitive advantage. Everyone who frequently uses them knows how acquiring terminals work.

Progress in the field of commodity-money relations has led to the emergence of one of the incredibly convenient inventions - bank cards. At the very beginning, they were intended to receive funds that were stored in the bank, but over time, the functionality of the cards was expanded for ease of service at retail outlets - acquiring appeared.

Acquiring is payment for goods and services provided by an organization using payment cards. This is a very convenient, modern and simple payment method, which has gained great popularity and the installation of which was associated with many requests until the installation became a built-in element of the system. At the same time, connecting acquiring to 1C is not the only action. In order to carry out acquiring operations in your organization, you must enter into an appropriate agreement with the servicing bank, which will provide equipment for accepting payments on the terms specified in the agreement - this can be a lease or free use.

The most common equipment is equipment connected via USB ports. They interact at the level of installation on the operating system. That is, if you do not install the driver itself into the system, the commercial equipment driver will not work.

As soon as the buyer presents the card to the seller to pay for the purchase, a certain series of transactions occurs. After receiving data about the buyer, the terminal contacts the bank system and transmits data about the amount and the buyer. Common information is the card PIN code. Next, the device receives a response in the form of payment or refusal if the password is entered incorrectly.

The operation of terminals is fundamentally different from the operation of any other commercial equipment. If the drivers or the system itself are configured incorrectly, this can lead to a malfunction of all transmitting systems.

To get started, you need to take a few important steps:

• Conclude an agreement with the bank for the provision of acquiring services;
• Get a POS terminal from the bank;
• Discuss the terms of cooperation and get advice on installing and configuring equipment;
• Obtain from the bank the appropriate drivers for POS terminals.

During the consultation, the bank employee will definitely explain how and where to register and copy files. Next, you need to connect the terminal and a reader to dial the PIN code via the USB port.

The easiest way to load library parameters is to launch the dedicated program supplied with the equipment.

Fig.1

In the window that opens, select “Acquiring equipment”.

Fig.2

If all drivers are loaded correctly, the system of the bank we need will appear in the drop-down list; if it is not there, you need to download the file manually.

Fig.3

Fig.4

Fig.5

If the steps are strictly followed, the “Configuring Acquiring System Parameters” form will open.

Fig.6

After installing all the drivers, we check the functionality of the equipment. Select “Pay by card” in the system, enter the amount and click “Payment”. The system will immediately ask you to insert a bank card into the POS terminal. Before this, the terminal must be connected to the fiscal registrar.

After completing all the settings in 1C 8 (rev. 3.0), it will be possible to accept payments and make settlements with customers using the document “Payment card transactions”, which is located in the “Bank and cash desk” section.

Fig.7

Here we create a document in accordance with the type of sale - “Payment from the buyer”, intended for making payments from wholesale buyers, and “Retail revenue” to reflect revenue from a manual point of sale.

Fig.8

“Type of payment” is filled in from the directory. It contains the necessary information to fill out the acquiring agreement and settlement account.

Fig.9

When posted, the document generates the following transactions:

Fig.10

It is important to note that the procedure for connecting such equipment is quite complicated, since some problems may arise when connecting to this type of equipment for the first time. Most commercial equipment uses one-way communication with accounting systems and does not require additional settings. Acquiring equipment – ​​POS terminals, on the contrary, use communication with external software and hardware systems. To configure them correctly, it is important not to forget about this nuance. And although this is not about, for quick and correct connection of equipment as part of the support of 1C programs, it is better to invite specialized specialists.

Acquiring in 1C 8.3 means nothing more than a regular payment for a purchase with a bank card.

The seller organization enters into an acquiring agreement with a bank and opens a current account in this bank. The bank, in turn, provides a terminal to read the balance on the buyer’s card and debits the purchase amount. These terminals can be provided either for a fee or for free rental. Also, for acquiring services, the bank takes a certain percentage as a reward from each purchase.

Please note that when paying for a purchase, funds do not go to the seller’s account, but to the servicing bank itself. It is not practical to process every purchase. Next, the bank with which the agreement is concluded transfers funds for several purchases at once, thereby repaying its debt to the organization - the seller.

To account for those funds that have already been debited from the buyer’s card, but have not yet been credited to us, a special account 57.03 is intended. The money is reflected in this account until we receive confirmation that the money has actually been credited to our checking account.

First of all, we need to check whether we have all the settings for using acquiring in the 1C: Accounting 3.0 program.

Go to the "Main" section and select "Functionality".

On the “Bank and cash desk” tab and set the flag in the “Payment cards” setting. In our case, this part of the functionality was already enabled earlier. We cannot disable it for the reason that the program already reflected reports on retail sales and bank card transactions.

Reflection of acquiring in 1C Accounting

First, we will reflect in 1C the sale of a kilogram of Belochka sweets. This can be done for OSN/STS/UTII using the document “Implementation (acts, invoices)”.

Next, you need to create a document “Payment card transaction”. This can be done either from the “Bank and Cash Desk” menu or based on the sales document you just entered. We will choose the second method, since it is much simpler.

All details except for the type of payment were inserted into the created document automatically. In this field, we will select acquiring from Sberbank, since in our example, the corresponding agreement was concluded with it.

note that the default transaction type will be set to “Payment from buyer”. We will not change it, because “Retail revenue”, as a rule, is used to reflect this data in non-automated retail outlets as a certain total amount.

In the 1C acquiring transactions you can see what was mentioned earlier. The funds received are actually not yet in our current account, but in the bank, so the amount of 350 rubles was credited to the account on 57.03.

Acquiring and retail sales

When conducting retail sales, payment by acquiring is reflected in. In this case, everything is done automatically. Data on such payment are displayed on the “Non-cash payments” tab.

This document created the transactions shown in the figure below.

Receipt of funds from the bank

Until the bank servicing our acquiring terminal transfers funds from sales to our current account, these amounts will be listed on account 57.03. The fact of money transfer to the account of our organization is reflected in the program.

This document can be generated automatically when downloading an extract from the client bank. You can also enter it into the database manually using the “Bank statements” item in the “Bank and cash desk” section.

In this example, we will create a receipt to the current account directly from the “Payment card transaction” document.

The document was created and completely filled out automatically. We will check the correctness of all the details and carry it out.

As a result, the amount from the sale of Belochka sweets in the amount of 350 rubles was transferred from account 57.03 to account 51 “Current accounts”. Thus, Sberbank’s debt to our organization has been repaid.

See also video on the topic:

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

The organization Andromeda LLC applies the general taxation system (OSNO), is a VAT payer, and does not apply the provisions of PBU 18/02. In October 2016, Andromeda LLC entered into an agreement with a wholesale buyer for the supply of goods for a total amount of RUB 16,000.00. (including VAT 18% - 2,440.68 rubles) on the terms of 50% prepayment. The buyer made an advance payment on November 1, 2016 using a bank card. The prepayment amount minus the bank commission is credited to the organization's current account the next day. The goods were shipped to the supplier on November 14, 2016. The buyer made the final payment by bank card on November 15, 2016. The final payment amount for the goods sold, minus the bank commission, is credited to the organization’s bank account the next day. The acquiring bank's remuneration depends on the transaction amount and is 1% of the amount of revenue received per day, if it does not exceed RUB 250,000.00.

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).

Rice. 2. Payment by payment card

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

The organization Intertrade LLC is engaged in wholesale and retail trade of household goods, applies OSNO, and is a VAT payer. Intertrade LLC has a separate division in Klin, through which retail trade is also carried out. The organization Intertrade LLC concluded an acquiring agreement with RFT Bank dated December 31, 2015 No. 32132. The acquiring bank's remuneration is 2% of the amount of revenue received. Through the head division of Intertrade LLC, on November 23, 2016, goods were sold at retail in the amount of RUB 100,000.00. (including VAT 18% - RUB 15,254.24). On the same day, through a separate division, goods were sold at retail in the amount of 10,000.00 rubles. (including VAT 18% - RUB 1,525.42). All goods were paid for by bank cards under an acquiring agreement with RFT Bank. On November 24, 2016, the acquiring bank transferred (minus its remuneration) the proceeds for the goods sold attributable to the head office. The funds related to the separate division were transferred to the organization’s current account on November 25, 2016.

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.