Corporate plastic card accounting. Accounting entries for corporate cards. What to do with a corporate card

How to keep records of payments using a corporate card in 1C: Accounting?

Today, almost all companies use corporate cards. Their use is a very convenient process and universal. For example, it is very convenient to use such cards on business trips or when making business and entertainment expenses. And also, if necessary, withdraw cash.

To move money through a corporate card, a special account is opened at the bank, which is subsequently linked to it.

To keep track of money on a corporate card, account 55 “Special accounts in banks” and subaccount 55.04 “Other special accounts” are used.

How are transactions to replenish a corporate card reflected?

Funds are transferred from the company's current account to a special card account. This operation is reflected by posting DT 55.04 CT 51.

In the 1C program, such an operation can be carried out in the “Bank and Cash Office” section, in the “Bank Statements” tab.

To do this, you need to write off funds from your current account to your card using the “Debit” button.

In the “Type of operation” column, you must indicate the operation “Transfer to another account of the organization.” Then, you need to select the name of the organization and the bank account for the corporate card. You also need to arrange the accounting accounts, namely, the debit account should be 55.04, and the credit account should be 51.

After the document is filled out correctly, you must click the “Post” button. The operation will be carried out and transactions will be automatically generated. They can be viewed on the “DtKt” tab.

After viewing “Record and close” all operations.

How is money withdrawn from a corporate card?

A corporate card is an organization card and all money withdrawn from it is accountable. That is, in fact, the employee, when withdrawing money from the card, is obliged to account for it.

For example, an employee of an organization received a corporate card to purchase office supplies. He withdrew cash from an ATM and used it to pay for office supplies at a store.

Withdrawing money from an ATM in the 1C program must be reflected as an operation on the “Bank and cash desk” tab - “Bank statements” - “Write-off from current account”.

In the “Type of transaction” tab, you must indicate “Transfer to an accountable person.”

In the accounting account, indicate account 55.04 and link it to the corporate card account. In the “Accountable Person” column, you must indicate the employee who withdrew money from the card and who will subsequently report on these amounts to the accounting department.

After posting this document, posting DT 71.01 Kt 55.04 will be automatically generated. It can be viewed on the “DtKt” tab.

How to reflect the bank commission when withdrawing cash from a corporate card?

When withdrawing cash from a card, the bank charges the company a commission. In the 1C program, the commission is also withdrawn through the “Debit from current account” function.

In the “Type of transaction” column, you must select “Other write-off”. In the “Account Account” column, you need to indicate account 55.04 and link it to the corporate card bank account. In debit, indicate account 91.02, where bank commissions are recorded. In the column “Other income and expenses” you must indicate the item “Expenses for banking services”.

After this operation, the following posting will be automatically generated: DT 91.02 - CT 55.04.

Very often, companies work with a client bank. And all statements are automatically loaded into the program. That is, there is no need to make any debits from the current account. They will be issued automatically. The accountant will only need to check and, if necessary, correct the “Type of transaction” and “Account”.

How to confirm expenses on a corporate card?

After the accountable person has made transactions on the corporate card, it is necessary to draw up an advance report.

In the 1C program, this document is generated in the “Bank and cash desk” - “Cash desk” - “Advance reports” tab.

In order to reflect expenses on a corporate card, you need to create an expense report and fill in all the necessary fields.

In the “Advances” column, you need to reflect “Write-off from the current account” of exactly the amount that was generated earlier.

Then go to the “Products” tab. In this tab, information about the purchase of all office supplies is filled in, the accounting account is indicated, and VAT is allocated or not allocated.

After posting the document, the program will automatically generate transactions: DT 26 CT 71.01.

The widespread use of settlements currently carried out using corporate bank cards has been facilitated primarily by their versatility. Corporate cards pay off when representatives of an organization travel on business trips both within the country and abroad, when paying entertainment and business expenses, when at ATMs and cash points.
To receive a corporate card, a company enters into a contract with the issuing bank contract for its production and maintenance. At the same time, the organization opens a special card account in a bank. In accordance with the financial and economic activities of enterprises and the Instructions for its application, which are approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, account 55 “Special accounts in banks” is intended for accounting for the organization’s funds held in special bank accounts. To account for funds located on a special card account, settlements for which are carried out through , it is advisable to use a separate sub-account “Special card account in the bank” to this balance sheet account.
When constructing analytical accounting for the subaccount “Special card account in the bank” of account 55 “Special accounts in banks”, it is necessary to proceed from the conditions for using corporate cards. In a number of cases, the terms of the concluded agreement for the use of corporate payment cards require the presence of a minimum balance (security deposit) on the organization’s account, i.e. the minimum amount that must be kept in the account at all times. The security deposit can be used for settlements in exceptional cases to cover exceeding the payment limit. In this regard, it is advisable to open second-order subaccounts for the subaccount “Special card account in the bank” of account 55 “Special accounts in banks”, for example “Minimum balance” and “Payment limit”.
The opening of separate second-order subaccounts of the “Special card account in the bank” subaccount in the context of holders of issued cards must be carried out if several plastic cards are opened for a single corporate account, with the help of which any holder can carry out transactions within the general payment limit . In this case, when transferring funds to a special card account, the client submits to the credit institution a statement containing the data of the holders and card numbers, as well as the amounts to be credited to each card.
Transferring funds to a special account of the organization intended for replenishing a corporate payment card is reflected by the entry:

K-t sch. 57 "Currency accounts", 52 "Currency accounts".
It is important that foreign currency held on a special card account is subject to mandatory revaluation, which must be carried out on the date of the transaction and on the date of preparation of the financial statements. Therefore, the emergence exchange rate differences reflected by the entries:
Dt sch. 55 “Special bank accounts”, sub-account “Special card account in bank”,
K-t sch. 91 “Other income and expenses”, subaccount “Other income” (for the amount of positive exchange rate differences);

K-t sch. 55 “Special accounts in banks”, sub-account “Special card account in a bank” (for the amount of negative exchange rate differences).
Upon receipt from bank card holders primary documents confirming transactions using corporate cards (slips, receipts, etc.), the following entries are made in the organization’s accounting records:
Dt sch. 10 “Materials”, 20 “Main production”, 25 “General production expenses”, 26 “General expenses”, etc.

The use of account 57 “Transfers in transit” is due to the fact that slips and receipts are received by the accounting department and processed before receiving a statement from a special card account confirming the actual debiting of funds from the organization’s account. It is also advisable to open a separate sub-account for this account, for example “Operations on special card accounts”, designed to reflect the flow of funds on settlement transactions carried out using corporate cards. In this case, for operational control of the balance of money on a special card account, it is enough, as a rule, to subtract the balance of account 57 “Transfers in transit” from the balance of account 55 “Special accounts in banks”, subaccount “Special card account in a bank”, subaccount "Operations on special card accounts".
After receiving bank statement, confirming the actual debiting of funds from the corporate account, the following entry is made in accounting:


The list of transactions that can be carried out using corporate bank cards indicates that the card holder has the right not only to pay with a corporate card, but also to use it to receive cash. In this case, based on the primary accounting documents submitted to the accounting department confirming the withdrawal of cash from the corporate card account (via an ATM or at a cash dispensing point of a credit institution), the following entry is made in the accounting records of the enterprise:

K-t sch. 57 “Transfers in transit”, sub-account “Operations on special card accounts” (for the amount of cash received).
The use of cash received by card is reflected in the general manner on the basis of primary documents attached to the expense report drawn up by an employee of the organization.
Write-off of funds from a special card account is reflected in accounting based on the bank statement with the following entry:
Dt sch. 57 "Transfers in transit", subaccount "Operations on special card accounts",
K-t sch. 55 “Special accounts in banks”, sub-account “Special card account in a bank”.
In addition to the considered document flow and accounting scheme for transactions carried out through corporate bank cards, a situation is possible when during the reporting period the employee does not submit slips or other primary documents on transactions performed with cards. However, the bank statement at the end of the month may reflect the write-off of funds. When resolving this issue, one should proceed from the fact that each plastic card has a specific holder, and the procedure for drawing up reports on the flow of funds on special card accounts involves indicating in them the number of the bank card with which the funds were written off. It is here that the importance of competently constructing an analytical accounting system for account 55 “Special accounts in banks” is most clearly demonstrated. Money is written off from a special card account based on a bank statement that is not confirmed by primary documents, and is reflected in the organization’s accounting records by the following entry:
Dt sch. 73 "Settlements with personnel for other operations"
K-t sch. 55 “Special accounts in banks”, sub-account “Special card account in a bank”.
If the card holder cannot provide the necessary primary documents or the expenses incurred are not considered economically justified, then the spent funds must be returned by the employee in the prescribed manner. Reimbursement of unreasonably spent amounts of money is reflected in the credit of account 73 “Settlements with personnel for other operations” in correspondence with the organization’s cash accounts (for example 50 “Cash”, 51 “Cash accounts”).
Features of accounting for transactions using corporate cards for settlements in foreign currency are determined by the conditions for write-off and currency conversion established by the bank, as well as the type of bank card used.
In general, when returning from a foreign business trip, an employee of the organization submits an advance report to the accounting department with all primary documents attached to it, including those that were drawn up when making payments using a bank plastic card. And since all expenses in foreign currency incurred by the accountable person are subject to conversion into rubles of the Russian Federation on the date of approval of the advance report, the following entries will be made in the organization’s accounting records on that day:
Dt sch. 08 "Investments in non-current assets", 26 "General business expenses", 44 "Sale expenses"
K-t sch. 71 “Settlements with accountable persons” (for the ruble equivalent of expenses incurred, depending on the purpose of the trip at the official exchange rate of the Bank of Russia);
Dt sch. 71 "Settlements with accountable persons"
K-t sch. 57 “Transfers in transit”, sub-account “Operations on special card accounts” (for the amount of expenses paid using a corporate bank card, in ruble equivalent at the official rate of the Bank of Russia).
The further accounting procedure depends on whether a foreign currency or ruble plastic card was used in the calculations. In the first case, the debt on account 57 “Transfers in transit” will be considered as foreign currency and is subject to revaluation on the date of the transaction. Therefore, upon receipt of a bank statement, the following entry is generated in accounting:
Dt sch. 57 "Transfers in transit", subaccount "Operations on special card accounts",
K-t sch. 55 “Special accounts in banks”, sub-account “Special card account in a bank” (the ruble equivalent is reflected at the official exchange rate of the Bank of Russia on the date the funds are written off).
At the same time, the exchange rate difference is determined in account 57 “Transfers in transit”, which, depending on the nature of the change in the exchange rate, is included in the debit or credit of account 91 “Other income and expenses”.
In the second case, i.e. when using a bank card issued in Russian rubles, the debt on account 57 “Transfers in transit” can no longer be considered as foreign currency. Therefore, upon receipt of a bank statement, the accounting entry for the debit of account 57 "Transfers in transit", subaccount "Operations on special card accounts", and the credit of account 55 "Special accounts in banks", subaccount "Special card account in the bank", will be carried out on that the ruble amount indicated in the statement. As a rule, this value differs from the amount reflected in account 57 “Transfers in transit”, subaccount “Operations on special card accounts”, the amount at the time of approval of the advance report. The main reason for this lies in the use by credit institutions to calculate the ruble equivalent of foreign currency at an internal rate that differs from the official rate of the Bank of Russia. Consequently, the difference that arises is subject to classification as a total difference. And since the amount of payment, which is made in rubles in an amount equivalent to an amount in foreign currency (or conventional monetary units), is determined (decreased or increased) taking into account the resulting amount differences, then these differences must be attributed to the same account as the main the amount of travel expenses (accounts 08 “Investments in non-current assets”, 26 “General business expenses”, 44 “Sales expenses”, etc.).
For the use of plastic cards as payment instruments for legal entities, banks charge a commission. The amount and procedure for writing off the commission are determined by the tariffs of a specific credit institution, which are an annex to the agreement regulating the procedure for issuing and using a corporate card. Expenses for paying for bank services for opening and maintaining special card accounts are reflected in the organization's accounting records as part of other expenses in account 91 "Other income and expenses", subaccount "Other expenses".
In addition, the terms of the agreement with a credit institution on the issue and servicing of corporate cards may provide for the accrual of interest on the balance of funds held in a special card account with the bank. The amounts of accrued interest in the accounting records of the organization are reflected in other income with the following entry:
Dt sch. 55 “Special bank accounts”, sub-account “Special card account in bank”,
K-t sch. 91 "Other income and expenses", subaccount "Other income".
The considered procedure for maintaining accounting records of settlements using bank corporate cards applies primarily to organizations that act as owners of special card accounts in a bank and make payments in favor of commercial partners using the funds on them. At the same time, organizations can act in exactly the opposite role, accepting bank plastic cards of individuals and legal entities as a means of payment. At the same time, issuers of plastic cards enter into agreements with trading organizations on the sale of goods to cardholders. This agreement defines the procedure for authorizing transactions and providing the retail outlet with the necessary technical means, the terms of payment for goods, as well as commissions to the bank. As a rule, the remuneration due to a credit institution for servicing settlements using payment cards is withheld by it from the amount of proceeds from the sale of goods credited to the settlement account of the trading organization.
Accounting for amounts received by a trading organization as payment made through bank plastic cards is kept on account 57 “Transfers in transit”, therefore, when creating an electronic payment journal, the following entry is made in the company’s accounting:
Dt sch. 57 "Translations on the way"

The procedure and frequency of collection of slips are established by the terms of the agreement concluded by the trade organization with the acquiring bank. However, in any case, a register of slips is compiled indicating their total number and amount. The register is filled out in two copies, the first of which is transferred with slips to the collector, and the second, with the latter’s receipt, remains with the trade organization.
The basis for accepting amounts for accounting under account 57 “Transfers in transit” is the second copy of the register of transferred slips with a receipt from the collector. Until the slips are transferred for collection, the organization cannot consider the amounts indicated in them as transfers in transit, and also reflect them on account 57 “Transfers in transit.” While the slips are not transferred to the bank, but are in the organization’s cash desk, funds for goods sold to customers cannot be written off from their accounts and credited to the organization’s current account. In this regard, until the specified moment, customers are recognized as receivables for goods sold.
When funds received as proceeds from the sale of goods and services are credited to the current account in the accounting of a trading organization, the following entry is made:
Dt sch. 51 "Current accounts"
K-t sch. 57 "Translations on the way."
The amounts of commission charged by the bank for organizing and conducting settlements using plastic cards are taken into account as part of the organization’s other expenses and are reflected in account 91 “Other income and expenses”, subaccount “Other expenses”. To reflect the amount of payment for bank services in the organization’s accounting records, the following entry is made:
Dt sch. 91 "Other income and expenses", subaccount "Other expenses",

Repayment of the organization's debt to the bank thus formed is carried out, as a rule, on the day the proceeds are credited to the current account. The accounting entry then takes the form:

K-t sch. 57 "Translations on the way."
Let us form a general model of accounting records performed by a trade organization that accepts bank plastic cards as a means of payment.
Revenue from the sale of goods via bank cards is reflected:
Dt sch. 62 "Settlements with buyers and customers"
K-t sch. 90 "Sales", subaccount "Revenue".
Value added tax has been charged on proceeds from the sale of goods using bank plastic cards:
Dt sch. 90 "Sales", subaccount "Value added tax",
K-t sch. 68 "Calculations for taxes and fees."
The cost of goods sold, finished products, work performed or services rendered is written off:
Dt sch. 90 "Sales", subaccount "Cost of sales",
K-t sch. 41 “Goods”, 43 “Finished products”, 20 “Main production”, etc.
Payment by customers for goods, works, and services sold by bank plastic cards is reflected:
Dt sch. 57 "Transfers in transit", subaccount "Operations on special card accounts",
K-t sch. 62 "Settlements with buyers and customers."
Funds received as payment for goods, works, and services sold using bank plastic cards have been credited to the trading organization's current account:
Dt sch. 51 "Current accounts"
K-t sch. 57 “Transfers in transit”, subaccount “Operations on special card accounts” (as a rule, minus bank commission amounts).
Amounts of payment for bank services for making payments using plastic cards are reflected in other expenses of the organization:
Dt sch. 91 "Other income and expenses", subaccount "Other expenses",
K-t sch. 76 "Settlements with various debtors and creditors."
The debt to the bank for payment of commission has been repaid (in accordance with the terms of the acquiring agreement between the bank and the trading organization):
Dt sch. 76 "Settlements with various debtors and creditors"
K-t sch. 57 “Transfers in transit”, sub-account “Operations on special card accounts”.
Finally, since a corporate bank card allows you to manage the funds of a legal entity, it can be taken into account in the same way as monetary documents, for the reflection of which, according to the Chart of Accounts for accounting financial and economic activities of organizations and the Instructions for its use, account 50 “Cash”, subaccount 3 “Monetary documents” are intended ". In this case, the issuance of a plastic card to an employee will be reflected in the form of the issuance of financial documents for reporting purposes.

Companies, like ordinary citizens, can pay their expenses using bank cards. However, despite all the convenience of such a scheme, there are some difficulties in processing and accounting for these expenses. Let's try to consider them.

In order to issue a payment card for a company, you need to enter into an agreement with the bank. Most credit institutions provide such services. However, if an organization (client) enters into an agreement with a bank, then the holder of the bank card is an individual acting as an authorized representative of the company. This can be either the director of the company or any other person. It is his name, and not the name of the company, that will be indicated on the card.

Legal entities can open two main types of cards for their employees. The first is a payment card, it is intended for its holder to carry out transactions within the limits of the amount of funds established by the bank, settlements for which are carried out at the expense of the company’s money in its bank account. The second card is a credit card. Settlements on such cards are carried out using funds provided by the bank up to the established limit in accordance with the terms of the loan agreement.

Thus, these two types of bank cards differ from each other in that in the first case, in order to receive a payment bank card, an organization must transfer funds in advance to an already opened bank account or open a special card account in a bank. In the second case, the bank actually provides a loan to the organization.

Clients (i.e. firms) enter into an agreement with a credit institution, which defines specific conditions for the provision of funds for settlements on transactions made using payment cards, credit cards, the procedure for returning the funds provided, as well as the calculation and payment of interest on the specified cash.

A cardholder authorized by the company can make transactions using several payment and credit cards issued by one bank. Transactions can be made on several client accounts using one payment card or credit card issued by the issuing credit institution to a person authorized by the client. All this must be provided for in the service agreement with the bank.

A credit card is issued directly to an individual - the card holder, who can carry out the following operations using payment and credit cards:

Receiving cash;

Payment of expenses related to business activities, including payment of travel and entertainment expenses, on the territory of the Russian Federation;

Receiving cash in foreign currency outside the territory of Russia;

Payment of travel and hospitality expenses in foreign currency outside the territory of the Russian Federation.

By the way, most often companies use bank cards to pay entertainment and travel expenses.

The big advantage of such operations is that the cash payment limit of 60 thousand rubles does not apply to payments for goods, works, and services between organizations. After all, this limit only applies to cash payments. And payment for goods, work or services using a bank card “is a tool for non-cash payments.”

In accounting

The basis for drawing up settlement and other documents to reflect the amounts of transactions performed using payment cards in accounting is the payment register or electronic journal. Both documents are issued by the bank, with the register usually issued on paper, and the journal in electronic form

Debiting or crediting funds for card transactions is usually carried out no later than the business day following the day the bank receives the payment register or electronic journal from a single settlement center. Subsequently, these documents can be obtained by the company.

It is important!
The company must inform the tax office about the registration of the card. Just like opening any other account, the company must notify the tax authorities within ten days. Violation of this deadline entails a fine of five thousand rubles (clause 1 of Article 118 of the Tax Code of the Russian Federation).

D 55 sub-account “Special card account” K 51 “Current account”
Funds were transferred to a bank card account from a current account

D 55 sub-account “Special card account” K 52 “Currency account”
Funds were transferred to a bank card account from a foreign currency account

The amount of remuneration that the bank charges for servicing a special card account is operating expenses in accounting and is accounted for in the debit of account 91 “Other income and expenses”, subaccount “Other expenses”.

In the accounting records of an organization, when paying for bank services, the following entry is made:

Paid for bank services

However, the most difficult thing is to organize analytical accounting for the “Special Card Account” subaccount. After all, accounting for this sub-account must be organized in the context of specific card accounts opened in a particular bank. In addition, analytical accounting is significantly influenced by the conditions for the issuance and use of bank cards offered by the bank.

So, for example, when concluding an agreement, the bank may impose a condition on the presence of a minimum balance on the organization’s account (a security deposit that can be used for settlements in exceptional cases to cover exceeding the payment limit). In this case, it is advisable to use second-order subaccounts “Special card account - minimum balance” and “Special card account - payment limit”.

If several cards are opened for a special card account, then any holder can carry out transactions using them within the total payment limit. In this case, analytical accounting of cardholders is not required until the funds are issued to the accountable person.

If each payment card corresponds to a separate card account, then when funds are transferred to a special card account, a special statement is sent to the bank containing the holders’ data and card numbers, as well as the amounts to be credited to each bank card. In this case, analytical accounting is carried out in the context of holders of issued cards.

When opening a bank card in foreign currency, you must keep in mind that in accordance with the Accounting Regulations “Accounting for Assets and Liabilities, the Value of which is Expressed in Foreign Currency” PBU 3/2000, approved by Order of the Ministry of Finance of the Russian Federation dated January 10, 2000 No. 2n “ On approval of the accounting regulations “Accounting for assets and liabilities, the value of which is expressed in foreign currency” PBU 3/2000” (hereinafter referred to as PBU 3/2000), foreign currency held on a special card account must be revalued on the date of the transaction and on the date preparation of financial statements.

Emerging exchange differences are taken into account for accounting and tax purposes; Moreover, in both types of accounting, the amounts of exchange rate differences are considered non-operating income (expenses). In accounting, exchange rate differences are included in financial results and are reflected in account 91 “Other income and expenses”:

D 55 subaccount “Special card account” K 91 subaccount “Other income”
The amount of positive exchange rate difference is reflected

D 91 subaccount “Other expenses” K 55 subaccount “Special card account”
The amount of negative exchange rate difference is reflected

For report

Money debited from the account of a legal entity is considered issued on account to the bank card holder. In addition, the cardholder can use the payment card directly to withdraw cash. In this case, the employee must provide advance reports and documents confirming expenses. If he did not do this, and the bank statement indicates that cash was withdrawn from the card account, the organization’s accountant reflects the debt of the organization’s employee as follows:

D 73 “Settlements with personnel” K 55 sub-account “Special card account”
The write-off of cash from a special card account not confirmed by primary documents is reflected

Upon receipt of the advance report, expenses incurred (related to the production activities of the organization) are reflected in the general manner. If the expenses incurred by an employee of the organization are not related to the production activities of the organization, then the latter is obliged to reimburse them. Reimbursement by the employee of these amounts can be made in two ways: either the employee of the organization deposits cash into the organization's cash desk, or the organization deducts the amount of damage from the employee's salary.

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

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

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

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

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

Corp cards can be named or unnamed. The name card is assigned to a specific employee, for example, a director. If another employee made a payment using such a card, the write-offs will still be credited to the director, which means he will be responsible for purchases.

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

What to do with a corporate card

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

You can use your corporate card abroad. Conversion into foreign currency will take place automatically at the internal rate of your bank in rubles. The data on payments abroad and the data reflected in the accounting will differ. This is not just like that: according to legal norms, all calculations are reflected in rubles at the exchange rate of the Central Bank of the Russian Federation on the date of the advance report.

Payment online is also possible. When you pay for a service on the Internet, you must be sent an act of provision of services when you buy a product - a delivery note or a cash and sales receipt. Just save these documents or send them directly to your accountant.

What expenses on a corporate card reduce tax?

Not all expenses on a corporate card reduce the amount of tax on the purchase price. To take card expenses into account, they must be economically justified: the purchase must correspond to your type of activity and in the future generate profit for the company.

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

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

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

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

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

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

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

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

If you have an individual entrepreneur on the simplified tax system “income”, Patent and UTII, you don’t have to report at all, since the tax office will not check the expenditure part for tax accounting purposes, and you have no responsibility for accounting.

Individual entrepreneurs using the simplified tax system “income minus expenses” and OSNO can take into account expenses for the business in expenses - for this you need to save documents on purchases for the business.

Individual entrepreneurs can also pay with a corporate card for any personal purchases; there are no penalties for this, simply such expenses will not affect the tax.

What documents need to be collected?

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

The documents must contain the following details:

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

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

– the entire list and quantity of services or goods;

- payment amount;

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

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

In smaller stores, when paying by card, sellers will issue a regular cash receipt, which is issued to all individuals. Don't forget to ask for a sales receipt. If you have a simplified tax system, you can easily include the full cost of the purchase from such a check as expenses. If OSNO, you can only take into account the amount excluding VAT. Such VAT cannot be deducted and taken into account when calculating income tax.

After spending abroad, the accountant will ask for additional documents translated into Russian. You need to translate every line, but it is not necessary to turn to professional linguistic services; it is enough to translate it yourself using Google Translator.

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

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

Can I withdraw cash using a corporate card?

If you withdraw money using a card, the bank will reflect the operation as follows: the issuance of funds on account. This means that purchases with withdrawn money also need to be confirmed with documents and an advance report. This only applies to companies.

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

How much cash can you withdraw without falling under bank suspicion?

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

How about depositing money into your account?

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

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

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

For individual entrepreneurs, you also need to document the deposit of money using a corporate card, in addition to the contribution of personal funds. Contributions of personal funds from individual entrepreneurs are not subject to taxes.

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

To avoid confusion, inform your accountant in advance about each replenishment of your account via a corporate card, because any such contribution is reflected in the bank without comment, and each situation is reflected differently in accounting.

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

This was suggested by Elena Balashova, an accountant at Knopka.

Marina Shilyaeva, a marketer, told everyone.

We announce all articles on Telegram. You will also find news, tips and life hacks for entrepreneurs there. Join us :)

Lately, many questions have been received from clients regarding payment with corporate cards: what can be purchased, how to do it in the accounting department.

Let's figure it out.

Option one : the card is linked to a special card account, i.e. You have a current account and a card account at the bank. You accept money from customers using a bank account and then make a transfer to a card account. And from there you pay some of the company’s expenses.

1. If the card is personalized (the name of the general director or other manager is indicated on it)):

Dt 55.4 Kr 51 – transfer of funds from the account to the card account (based on the account statement)

Dt 71 Kr 55.4 – payment for goods, services (based on a card account statement)

Dt 10(41,26,44) Kr 71 – expenses paid by the accountable person (which is indicated on the card) are taken into account; the posting is formed on the basis of the provided advance report

1. If the card is unnamed (no name is indicated on it)):

You can issue an order according to which the manager of the funds is the person who uses the card. This is usually the CEO or the person in charge of purchasing. Then we again have a specific accountable person, the postings do not change.

If there is no such order. Then you can make postings without going through 71 accounts.

Option two: The card is linked directly to the organization's current account. In this case, count 55.4 is not used.

1. If the card is personalized:

Dt 71 Kr 51 – payment for goods, services (based on a card account statement)

Dt 10(41,26,44) Kr 71 – expenses paid by the accountable person are taken into account (if the card is personalized or a manager is assigned to it by order)

1. If the card is unnamed and does not have a manager, for example, this is the card of an Individual Entrepreneur or the General Director of a company, where he is the General Director, the founder, and the only employee.

It is possible to carry out wiring:

Dt 60 Kr 51 – Write-off of funds to pay for goods or services to the supplier (based on an extract)

Dt 10(41,26,44) Kr 60 – receipt of goods or services from the supplier (based on documents provided by the supplier)

Next question: what can you buy with a corporate card?

Firstly, everything related to the conduct of your business: materials, office equipment, stationery, services of third-party specialists, etc. All this can be taken into account in the expenses of your organization and reduce the tax base.

Secondly, you can buy something for the office that is not related to business activities, for example, pay for the services of a massage therapist who comes to the office once a week and gives massages to all employees. Moreover, such expenses will be considered made at the expense of net profit (i.e. they will not reduce the tax base).

Thirdly, you can buy something for yourself personally, for example, groceries, diapers for your children, etc. In this case, it will be considered embezzlement by the card holder and will be compensated from wages.

And some more useful information:

– cash withdrawal is the issuance of a report to the manager (possibly to another person);

– wages can be transferred from it;

– you can transfer money to other individuals, do not forget that you are a tax agent and are obliged to pay income tax for these individuals;

– You can accept payments from card to card.

We hope that the article was useful to you.

If you have any questions, contact us!