Acquiring report in 1s. Acquiring: regulatory framework, accounting and processing of transactions

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

How do payments occur using cards?

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

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

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

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

Use of cash register systems in acquiring

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

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

Revenue from acquiring in tax and accounting

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

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

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

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

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

Example

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

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

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

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

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

Refund of money received via payment card

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

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

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

Learning to enter acquiring transactions (1C: Accounting 8.3, edition 3.0)

Today we will learn how to make payments from customers through payment cards (Visa, MasterCard and others).

In another way, such operations are also called acquiring:

In the journal that opens, click the “Create” button:

Our type of operation is naturally “Retail revenue”:

Fill in the date and the warehouse field (with the type manual point of sale):

Create a new payment type:

• Payment type: Payment card
• Name: for example, Visa
• Counterparty: our acquiring bank VTB
• Agreement: Acquiring Agreement (you can also specify the number and date)

Don’t forget to also indicate the percentage of the bank’s commission for acquiring services (1%).

It will turn out like this:

We will indicate the payment amount and post the document:

Let's look at the wiring (DtKt button):

That's right:

62.R(retail buyer) 90.01.1 (revenue) 100,000 (revenue reflected)

57.03 (translations on the way) 62.R(retail buyer) 100,000 (revenue in transit, expected transfer from the acquiring bank to our current account)

According to the statement dated January 2, the money (except for the commission) was transferred to our bank account.

To reflect the receipt of money, let’s go to the just created document “Payment by payment cards” and create on its basis “Receipt to the current account”:

Please note that the program automatically allocated the bank commission (in this case, 1,000 rubles):

And she attributed it to other expenses (account 91.02):

Let’s go through the document and look at the postings (DtKt button):

That's right:

51 (our current account) 57.03 (transfers in transit) 99,000 (payment minus commission credited to our account)

91.02 (other expenses) 57.03 (transfers in transit) 1,000 (acquiring fee costs)

By the way, if the revenue was not retail (62.R), but a regular payment from the buyer (a specific counterparty) - we simply should have selected “Payment from the buyer” as the type of transaction and then everywhere instead of 62.R 62.01 would appear indicating the selected by us the buyer (counterparty).

That's all

By the way, for new lessons...

Sincerely, Vladimir Milkin(teacher

This article discusses issues related to the regulatory regulation of acquiring operations, as well as their accounting and tax accounting and documentation.

Transactions related to payment with plastic cards have become everyday, as it is a convenient and safe tool. allows you to accept plastic cards from leading international payment systems for payment for goods and services. Therefore, more and more trade organizations are using this form of payment.

The advantages of acquiring operations are:

• minimizing risks for transactions involving cash (revenue from plastic cards is difficult to steal, and they will not give you counterfeit money);
• increasing the competitiveness of the organization and increasing turnover by attracting new clients - plastic card holders;
• Transactions with plastic cards are not subject to the cash payment limit.

Terminology

A modern accountant is faced with the task of competently processing both traditional cash transactions and transactions related to payments using plastic cards. However, in order to talk about acquiring, you must first understand the specific terms inherent in this operation. Let's look at the most important of them.

Acquiring is the activity of a credit institution, which includes settlements with trade (service) enterprises for transactions carried out using bank cards.

Payment card(bank) - a plastic card linked to one or more current (personal) bank accounts. Used to pay for goods (work, services), including via the Internet, as well as to withdraw cash.

Under electronic payment system refers to a set of specialized software that ensures transactions (transfers) of funds from a consumer to a supplier of goods, where the seller has his own account (the most common types of payment systems: Visa and MasterCard).

Acquiring bank- a credit organization that carries out settlements with trading organizations for transactions made using payment cards and (or) issues cash to payment card holders who are not clients of the specified credit organization. An acquiring bank is necessary to carry out financial transactions by interacting with payment systems.

POS terminal is an electronic software and hardware device for accepting payments by plastic cards; it can accept cards with a chip module, magnetic stripe and contactless cards, as well as other devices with a contactless interface. Also, a POS terminal often means the entire software and hardware complex that is installed at the cashier’s workplace.

Today, many banks provide a similar service; you just need to choose the bank whose conditions are favorable. The bank will charge a commission for its service, and each bank has a different percentage. The bank provides all necessary equipment and trains employees.

When using the acquiring service, you must have a current account with a bank. Many do not have a current account - in this case, you should choose a suitable bank in which you need to conclude an acquiring agreement. A simple definition of the principle of operation using acquiring - through special equipment, the organization withdraws the amount for the purchase from the buyer’s plastic card, and then the acquiring bank transfers it to the organization’s current account, deducting a commission from the amount for its service.

What should you pay attention to in regulatory documents?

Currently, the transfer of funds is regulated by Federal Law dated June 27, 2011 No. 161-FZ “On the National Payment System”. The transfer of funds is carried out within no more than three working days starting from the day the funds are written off from the payer’s bank account (Clause 5 of Article 5 of Law No. 161-FZ).

If funds arrive in the organization’s current account for more than one day, then in accounting, to control the movement of money, account 57 “Transfers in transit” (subaccount 57-3 “Sales by payment cards”) is used in accordance with the Instructions for using the accounting chart of accounts accounting (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n). Settlements with the acquiring bank can also be accounted for on account 76 “Settlements with various debtors and creditors.”

Revenue from the sale of goods is income from ordinary activities of a trading organization and is recognized on the date of transfer of goods to the buyer, regardless of the date and procedure for payment for the goods (). The actual cost of goods sold is recognized as expenses for ordinary activities and is written off from account 41 “Goods” to the debit of account 90 sub-account “Cost of sales” (clauses 5, 7, 9, 10 PBU 10/99 “Organizational expenses” (hereinafter - )) .

It is important to know

A cash receipt order for the amount of proceeds by bank transfer is not issued.

Expenses for paying for the services of an acquiring bank that carries out settlements on transactions using payment cards are taken into account as part of other expenses and are reflected in account 91 sub-account “Other expenses” on the date of crediting the proceeds to the organization’s current account (clause 11, 14.1 of PBU 10/99 ). The proceeds from the sale of goods using bank cards are credited to the organization's current account, as a rule, minus the bank's remuneration.

Retail trade organizations have the right to account for goods purchased and sold by them at the cost of their acquisition or at sales prices, with separate consideration of markups (discounts) ().

The selected options for accounting for goods must be fixed in the accounting policy.

Accounting

First, let’s establish the sequence of performing acquiring operations:

• the cashier activates the buyer’s card using the terminal, information about the card is instantly transmitted to the processing center;
• after checking the current account balance, a slip is printed in duplicate, in which both the buyer and the seller must sign;
• a copy of the slip signed by the seller is given to the buyer. The second copy (with the buyer’s signature) remains with the seller. The seller must check the sample signature presented on the card with the signature on the slip;
• The seller is obliged to use a cash register for such transactions and issue a cash receipt to the buyer.

Payments made by payment cards are entered into a separate section of the cash register and are reflected separately in the Z-report as the amount of non-cash revenue. At the same time, in the cash register, the form in column 12 reflects the number of plastic cards used to make payments, and in column 13 the amount received when paying with these cards is indicated. Information from the cashier's journal about the amount of revenue received both in cash and through plastic cards is transferred to the cashier-operator's certificate report ().

note

Services of the acquiring bank for settlements are not subject to VAT (). Consequently, the cost of bank services does not include “input” VAT.

The scheme for documenting acquiring operations looks like this:

• At the end of the working day, acquiring obliges the organization to report to the bank for each transaction carried out using plastic cards. For this purpose, an electronic journal generated by the POS terminal is sent to the bank;
• the bank verifies the documents submitted to it;
• the bank transfers funds paid by payment cards to the trading company.

An acquiring agreement, as a rule, implies that the bank transfers the funds due to it to the organization’s current account, minus its remuneration.

However, the organization acts as a seller and is obliged to reflect the revenue in full, including the agreed remuneration to the bank. In this case, the bank commission in both accounting and tax accounting is reflected as “other expenses” using account 91 “Other expenses”. Organizations using the simplified tax system (with the object of taxation being income reduced by the amount of expenses) can also include bank services in expenses.

There are two main options for recording such transactions in accounting:

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

Example 1

On September 13, 2014, using bank cards through the electronic payment system, Ritm LLC received payment from customers for goods in the amount of 46,830 rubles (including 18% VAT - 7,143.56 rubles). An acquiring agreement has been concluded with the servicing bank, on the basis of which the amount of proceeds for the goods sold is transferred to the organization's current account, minus remuneration. The remuneration amount is 1.2 percent of the amount of revenue received. The transfer of funds is carried out by the bank on the day of payment by plastic cards.

The following entries will be made in the accounting LLC "Rhythm":

- 46,830 rub. - revenue from the provision of services using plastic cards in payments is reflected;

- 7143.56 rub. (RUB 46,830 x 18/118) - VAT is charged on the amount of revenue using plastic cards in payments;

DEBIT 51 CREDIT 62
- 46,830 rub. - funds debited from customer accounts have been credited to the current account;

DEBIT 91 subaccount “Other expenses” CREDIT 51
- 561.96 rub. (RUB 46,830 x 1.2%) - expenses for paying commissions to the bank are recognized.

Example 2

For September 14, 2014, the revenue of Trio LLC amounted to 64,900 rubles, including 47,200 rubles using plastic cards. The agreement with the bank stipulates that funds are transferred to the organization’s current account the next day after receiving the electronic journal (POS terminal is installed), the bank’s commission is two percent of the amount paid by plastic card. The bank transfers funds the next day after payment by card.

The following entries will be made in the accounting LLC "Trio":

DEBIT 62 CREDIT 90 subaccount “Revenue”
- 47,200 rub. - revenue from the provision of services using plastic cards in payments is reflected;

DEBIT 90 subaccount “VAT” CREDIT 68
- 2700 rub. (RUB 17,700 x 18/118) - VAT is charged on the amount of cash proceeds;

DEBIT 90 subaccount “VAT” CREDIT 68
- 7200 rub. (RUB 47,200 x 18/118) - VAT is charged on the amount of revenue using plastic cards in payments;

DEBIT 50 CREDIT 90 subaccount “Revenue”
- 17,700 rub. (64,900 - 47,200) - revenue from the provision of services for cash was capitalized according to the cash receipt order;

DEBIT 57 subaccount “Sales by payment cards” CREDIT 62
- 47,200 rub. - an electronic journal was sent to the bank;

DEBIT 57 subaccount “Cash collection” CREDIT 50
- 17,700 rub. - funds were collected into the bank (a cash order was issued);

DEBIT 51 CREDIT 57 subaccount “Sales by payment cards”
- 46,256 rub. (RUB 47,200 - RUB 47,200 x 2%) - funds debited from customer accounts (minus commissions) were credited to the current account;

DEBIT 91 subaccount “Other expenses” CREDIT 57 subaccount “Sales by payment cards”
- 944 rub. (RUB 47,200 x 2%) - expenses for paying commissions to the bank are recognized;

DEBIT 51 CREDIT 57 subaccount “Cash collection”
- 17,700 rub. - cash is credited to the current account.

Now let’s look at the acquiring operation from the tax accounting perspective.

Value added tax

Let us remind you that the sale of goods in Russia is subject to taxation. The tax base is determined on the date of transfer of ownership of the goods to the buyer as the cost of the goods (less VAT) (,). Taxation is carried out at a rate of 18 percent ().

The acquiring bank's remuneration is recognized by trading organizations as non-operating expenses ().

Paying by credit card actually means the buyer makes an advance payment. This must be taken into account when calculating the amount of VAT. The day of calculation of VAT for the seller will be the date of receipt of funds from the buyer, which is provided for in subparagraph 2 of paragraph 1 of Article 167 of the Tax Code. Since the moment of determining the tax base for VAT is the earliest of the following dates: the day of shipment (transfer) of goods (work, services), property rights or the day of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property right

Income tax

On the date of transfer of ownership of the goods to the buyer, the proceeds received (less VAT) are recognized as income from sales (subclause 3, clause 1, article 264).

To check the correct reflection of the acquiring transaction, you need to check daily the posting of amounts from the Z-report to accounts 50 and 57 of the “Sales by payment cards” sub-account. Moreover, you need to compare not only receipts for the day, but also the cumulative total, highlighted in a separate line in the Z-report. This will allow you to track the completeness of the receipt of revenue.

In order to track the receipt of revenue to the bank and the correct posting of the bank commission, you need to compare daily the turnover on the credit of account 57 subaccount “Sales on payment cards” and the amount of turnover on the debit of accounts 91 subaccount “Other expenses” (bank commission) and 51 subaccount “Receipts” by payment cards." If everything is spaced correctly, then they should match.

And, of course, account 57 should not have a balance at the end of the day, provided that payment card transfers are received from the bank to the current account on the same day. If this condition is not met, then the total account balance should only include the debit turnover of the previous day (or the previous two days, this directly depends on how often the bank transfers money for acquiring transactions to the company’s current account).

You can also check yourself for the following common mistakes:

• An accountant can reflect in accounting the proceeds from the sale of goods not at the time of transfer of the goods to the buyer, but at the time of receipt of funds from the bank. This error leads to distortion of accounting and tax reporting when payment for goods by payment card and transfer of funds by the bank to the current account occur in different reporting (tax) periods;
• It is also possible to make a mistake if you reflect in accounting the proceeds from the sale of goods minus the commission retained by the bank under the acquiring agreement. This error leads to an understatement of not only sales revenue, but also expenses, resulting in distorted accounting and tax reporting. For an organization using the simplified tax system with the taxable object “income”, this error leads to an understatement of the taxable base for the single tax by the amount of the bank commission;
• other violations may be the sale of goods using payment cards without the use of cash registers, the lack of information about revenue received using bank cards in the cashier-operator’s journal, the cashier-operator’s certificate-report and information about the meter readings of cash registers.

Tatiana Lesina, accountant, for the magazine “Practical Accounting”

Have a question?

“Practical Accounting” is an accounting journal that will simplify your work and help you keep your books without errors. Get a guaranteed expert answer to your questions, as well as

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

Concept and parties to the acquiring agreement

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

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

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

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

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

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

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

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

Which sellers are required to accept payment cards for payment?

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

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

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

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

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

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

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

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

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

Rice. 1. Setting up the program functionality

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Accounting for acquiring transactions under the general taxation system

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

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

Example 1

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

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

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

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

Rice. 3. Type of payment

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

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

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

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

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

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

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

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

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

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

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

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

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

After completing the document Receipt to the current account

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

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

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

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

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

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

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

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

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

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

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

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

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

Example 2

To organize accounting by divisions on account 57.03 in the 1C:Accounting 8 CORP program version 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.