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.

Stas Bely, Clerk.Ru

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 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 economic activity, including payment of travel and hospitality expenses, on the territory 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 for hospitality 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).

Transfers of funds to card accounts must be reflected in accounting as follows:

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 Regulations on accounting“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 of 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 expense report, the expenses incurred (related to production activities organizations) are reflected in general procedure. 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 withholds the amount of damage from wages employee.

Learning to work with corporate cards (1C: Accounting 8.3, edition 3.0)

2018-02-06T11:33:48+00:00

In this lesson we will look at the reflection in 1C: Accounting 8.3 (edition 3.0) of transactions with corporate cards.

Corporate is a bank card linked to an organization’s card account.

Usually the organization starts special card account in the bank and links the required number of bank cards, which are called corporate cards, to this account.

The organization transfers funds from its main current account to this card account, and employees organizations that have been issued corporate cards, they withdraw money from these cards to their own account.

Then the employees report on spending funds withdrawn from corporate cards using advance reports.

The advantages of corporate cards are obvious:

• costs and time for issuing funds for reporting are reduced
• the risk of losing cash is reduced
• it becomes possible to withdraw funds from the card in the desired currency (an irreplaceable thing when traveling abroad)
• control over the spending of funds appears online (for example, using a mobile application)
• it becomes possible to set limits both for the card account in general and for corporate cards in particular
• there is an opportunity to make purchases on the Internet

Requirements when working with corporate cards:

• funds withdrawn from the cards cannot be used for settlements with employees for wages and in general for any social payments
• An agreement is concluded with the bank on the issuance and servicing of corporate cards, to which is attached a list of employees who will use these cards

At the same time, as one of the readers corrected me, it is possible to withdraw cash using a corporate card and deposit it into the cash register for payment of wages.

Let me remind you that this is a lesson and you can safely repeat my steps in your database (preferably a copy or a training one), the main thing is that the version of the database is 1C: Accounting 8.3, edition 3.0.

To work with a card account in accounting, account 55 “Special accounts in banks” is used.

Let's now look at these same operations in Troika (1C: Accounting 8.3, edition 3.0).

The organization replenishes the card account to which the employees’ corporate cards are linked

The transfer of funds from the main current account of the organization to the card account is formalized by a regular debit from the current account.

We go to the “Bank and cash desk” section, “Bank statements” item:

We create the document “Write-off from the current account”:

We indicate the type of operation “Transfer to another account of the organization”, our card account and accounting account 55.04.

We carry out the document:

Employees withdraw money from corporate cards linked to the organization’s card account

Withdrawals of money by an employee through a corporate card are reflected in the same debit document from the current account.

We indicate the type of operation “Transfer to an accountable person”; as the account we indicate 55.04 and our card account; The card holder acts as the recipient (accountable person):

We carry out the document:

The bank charges a fee for withdrawing cash using a corporate card

When an employee withdraws cash using a corporate card, the bank will withhold a commission. This commission is also documented as a debit document from the current account:

We carry out the document:

The employee reports for the money spent, withdrawn using a corporate card

And, finally, the employee who withdrew the money for reporting is obliged to report on it - attach supporting documents.

In accounting, this operation is reflected in the document “Advance report”.

We go to the “Bank and cash desk” section, “Advance reports” item:

Create a new document:

Let's carry it out:

This is how you can easily and simply work with corporate cards in 1C: Accounting 8.3, edition 3.0.

We're great, that's all

By the way, for new lessons...

Additions from readers

Accountant Olga Klimova shared valuable additions to the article - I am pleased to publish them for all readers.

In very small organizations, a corporate name card can be opened directly to the main current account. Sberbank, for example, actively practices this for microenterprises. And then accounting is kept without using account 55 and “Write-offs from the current account.” The employee simply cashes out money through an ATM or pays with a card: Dt 71 Kt 51.

Quote from the article: "... The organization replenishes the card account to which the corporate cards of employees are linked... We create the document "Write-off from the current account" ...".

L.A. Elina, economist-accountant

7 rules for a corporate card

How to take into account the movement of money on a bank card and its spending by an employee

The texts of the Letters from the Ministry of Finance and the Federal Tax Service mentioned in the article can be found: section “Financial and personnel consultations” of the ConsultantPlus system

Corporate bank card - good way out, if employees need to pay for something themselves. The money in the account belongs to the organization, but the card is issued to a specific employee clause 1.5 of the Regulations, approved. Central Bank December 24, 2004 No. 266-P (hereinafter referred to as Regulation No. 266-P). We will tell you about the rules for using a corporate card and recording transactions associated with it.

RULE 1. Tax and extra-budgetary funds must be informed about the card account

A separate bank account is opened for the corporate card clause 2 art. 11 Tax Code of the Russian Federation. This account (both its opening and its closure) must be reported to the Federal Tax Service, the Pension Fund of Russia, and the Social Insurance Fund at the location of the organization.

The form of notification about opening an account recommended by the Pension Fund can be found: PFR website→ For employers → Payment of insurance premiums and submission of reports → Reporting and the procedure for its submission → Recommended sample documents

This must be done within 7 working days from the date of opening such an account. clause 2 art. 23, paragraph 6 of Art. 6.1 Tax Code of the Russian Federation; clause 1 part 3 art. 28, part 6 art. 4 of Law No. 212-FZ of July 24, 2009 (hereinafter referred to as Law No. 212-FZ); Resolution of the Presidium of the Supreme Arbitration Court of September 21, 2010 No. 2942/10. To do this you should send:

• to the tax office - message in form No. S-09-1 approved By Order of the Federal Tax Service dated 06/09/2011 No. ММВ-7-6/362@. When filling out this form, inform specifically about the opening of a bank account, and not about the emergence of rights to use a corporate electronic means of payment (CESP). After all, KESP and a corporate bank card are not the same thing.

Reports

1 - about opening an account 2 - about closing the account 3 - on the emergence of the right to use ECSP 4 - on termination of the right to use ESPP

When reporting to the inspectorate about opening a bank account to use a corporate bank card, you must put “1” in these cells of form No. S-09-1

1 - in the bank 2 - in the Federal Treasury (another body responsible for opening and maintaining personal accounts)

• to the FSS - a message in the form recommended by it Letter of the FSS dated December 28, 2009 No. 02-10/05-13656;
• to the Pension Fund of Russia - a message in the recommended form, which can be found on the Fund’s website.

By the way, several cards can be issued for one card account - main and additional clause 2.1 of Regulation No. 266-P. Moreover, cards can be issued to different employees of your organization for the same account. There is no need to report the issue of each additional card to the inspectorate and funds.

RULE 2. The issuance of a corporate card is not reflected in the accounting accounts

The card itself belongs to the bank, so it is not reflected in accounting. If the bank card is personal and the employee himself will receive it from the bank, then it is not necessary to keep a log of bank corporate cards. Although sometimes an accountant has to fill out a power of attorney for a specific employee to receive a corporate card from a bank (a sample power of attorney is usually provided by the bank itself).

The bank can inform your organization about which employees have been issued cards in the register for the issuance of international corporate cards or in another document (this depends on the document flow system adopted by the bank and the conditions specified in your agreement with it).

RULE 3. There is no need to transfer money received by an employee through an ATM through the cash register

IN Lately accountants complain that inspectors make comments to them during inspections: the cash book does not reflect transactions where employees withdraw money from a bank card. Allegedly, on the day of withdrawal, this money must be registered as received at the cash desk and immediately as issued for reporting. If such money did not pass through the cash register, then the organization is fined for failure to receive cash to the cash register and Art. 15.1 Code of Administrative Offenses of the Russian Federation.

Reader's opinion

“ When we first opened a corporate bank card, we were afraid that there would be difficulties with calculating the cash balance. After all, we close at 18.00, and an employee can withdraw cash from an ATM even late at night. But it turned out that this money did not need to be carried through the cash register at all.”

Zukhra,
Ufa

However, it is clear that the money did not physically “get into the cash register.” So the accounting department can neither capitalize them nor issue them for reporting. Therefore, such transactions should not be reflected in the cash book. And the courts support precisely this position, refusing to allow tax authorities to collect fines from organizations Resolution 7 of the AAS dated December 20, 2012 No. A03-6142/2012; 3 AAS dated January 30, 2013 No. A33-15574/2012.

It also follows that money withdrawn from the card in cash does not need to be taken into account when calculating the cash balance at the end of the day.

RULE 4. The employee must report about “card” money

The employee in whose name the card was issued can use it to pay for purchases or withdraw cash through an ATM. clause 2.5 of Regulation No. 266-P. The money that is in the corporate bank card account is money that the employee has not yet received and which he has not yet used in any way. The employee will need to report for them only when he either withdraws cash from the card or pays for something with the card.

Money received through an ATM essentially akin to money given to an employee on account. After all, first of all, it is the organization’s money. Of course, an employee should not immediately run to the accounting department after each purchase and write a report. It is enough to do this once every few days - the order must be approved by the head of the organization. The amount an employee can spend is limited by the balance on the corporate card (unless, of course, the card has a credit limit and an overdraft facility). By contacting the bank, the organization can set additional restrictions for each card.

DISCUSS WITH THE MANAGER

To control the spending of company money, It is better to issue an order on the rules for using corporate bank cards. It is important to fix in it the period during which the employee is obliged to report on the money spent through the card or withdrawn from it.

The employee can draw up a report either according to the unified form No. AO-1, ​​or according to a form independently developed by your organization. For example, instead of the line “an advance was received from the cash register,” you can provide the lines “money was received through an ATM using a corporate card” and “money from the corporate card was used for non-cash payments.”

It is believed that when an employee has purchased something for the company, by paying by card by bank transfer, It is not necessary to prepare a full expense report. Undoubtedly, the employee must still submit supporting documents to the accounting department, and the deadlines for this should also be regulated by the management of your organization (for example, in the same order). Only the employee can attach such documents (cash register receipts, invoices, sales receipts) to the memo.

But it must be said that most accountants are more accustomed to having all reports prepared according to Form No. AO-1. In addition, the name “advance report” will help to avoid disputes with inspectors when checking the correctness of income tax calculations. After all, the “date of implementation” of entertainment expenses, expenses for business trips, maintenance of official transport, and other similar expenses is considered to be the date of approval of the advance report on the money spent by the employee x subp. 5 paragraph 7 art. 272 Tax Code of the Russian Federation.

Once a month, the bank, as a rule, provides the organization with a report on each corporate card. Once you receive it, you can check the completeness of employee advance reports. The easiest way is for those organizations that have an Internet bank connected.

RULE 5. If the employee has not accounted for the “card” money, it can be withheld from his salary

If an employee, within the deadline established in your organization, has not submitted documents justifying the expenditure of money written off from the card, then, by order of management, the accounting department can withhold it from the employee’s salary. The same can be done if an employee spent money for other purposes, for example, on some of his personal goals and Articles 238, 241 of the Labor Code of the Russian Federation.

WE WARN THE EMPLOYEE

You cannot tell anyone your bank card PIN. And if it is stolen or lost, you need to call the bank that issued the card as soon as possible and block it.

However, please note that one order from management is not enough for such a deduction. It is necessary to prove the amount of damage and the guilt of the employee. The amount of damage caused to the organization may be recovered from the employee by order of the manager, if Articles 238, , 246, 247, 248 of the Labor Code of the Russian Federation:

• such an order was made no later than 1 month from the date the organization established the amount of damage caused by the employee;
• the amount of damage does not exceed the employee’s average monthly earnings.

If at least one of these conditions is not met, the deduction from the employee’s salary is illegal.

FROM AUTHENTIC SOURCES

Deputy Head Federal service on labor and employment

“ The holder of such a card (that is, the employee in whose name it was issued) bears responsibility for spending funds on a corporate bank card within the established spending limits.

In the absence of documents confirming intended use corporate bank card, the amount used for other purposes is recovered from the guilty employee in accordance with Articles 238, 241 and 248 of the Labor Code of the Russian Federation. That is, you need:

• prove that the damage caused to the organization was a consequence of the employee’s guilty actions;
• determine the amount of this damage;
• comply with the procedure for collecting such damages provided for by the Labor Code. In particular, this means that, by order of the employer, damages can only be recovered from him within the limits of his average monthly earnings.”

WE WARN THE MANAGER

It is possible that An employee uses money from a corporate card for other purposes. To protect the company, it is better to limit the possibility of using money on the card to a certain limit. If such a limit is less than the employee’s average monthly earnings, it will be easier to recover from him money used for other purposes.

Please note that it is not always possible to recover from an employee the amount of damage caused by him at one time, even if its amount does not exceed the average monthly earnings of the employee - the card holder. Indeed, in this case, the total amount of all deductions for each salary payment cannot exceed 20% Art. 138 Labor Code of the Russian Federation. Moreover, the maximum amount of deductions must be calculated from the amount that remains after deduction of personal income tax. Letter of the Ministry of Health and Social Development dated November 16, 2011 No. 22-2-4852.

True, an employee can voluntarily compensate for the damage caused to him, even if the amount of such damage is more than his average monthly earnings.

If the employee is against having something withheld from his salary, this money is not yet lost for your organization. You can go to court.

RULE 6. Employees’ non-cash expenses and cash withdrawals are carried out through account 71

The transactions that should be used to record transactions using a corporate bank card depend on the type of card. It happens:

• <или>debit - when debits from the card by general rule possible only within the limits of the funds available on it;
• <или>credit - when you can spend both the organization’s money available on the card and the bank’s money provided within the approved credit limit.

But in both cases, debiting money from the card, which occurs at the initiative of the employee (its holder), is more usually carried out through account 71 “Settlements with accountable persons”. Auditors agree with this.

EXPERIENCE EXCHANGE

General Director of the auditing firm LLC "Vector of Development"

“The spending of funds by an employee from a corporate bank card is not specifically stipulated by regulatory documents (including the Chart of Accounts), but from an economic point of view, these are accountable funds. Therefore, in practice, organizations use account 71 “Settlements with accountable persons”. It is very important that the person who made payments using a bank card or withdrew cash from it should account for this money.

Until the employee submits an advance report, he will have a debit balance on account 71. It does not matter how the funds from the card were spent - by paying in stores or by withdrawing cash.

Account 73 “Settlements with personnel for other transactions” is less logical to use to reflect the expenditure of money from a corporate bank card. After all, its semantic load is somewhat different - it, as a rule, reflects one-time transactions that differ from the regular expenditure of funds within job responsibilities employees (loans to employees, compensation for material damage, purchase of vouchers, etc.).”

Here are the transactions for debit card transactions (we will look at the example of ruble cards).

Contents of operation	Dt	CT
On the date of replenishment of the card account
Money was transferred from a current account to a card account		51 “Current accounts”
On the date the bank writes off the commission
Bank commission debited from the card account is recorded as another expense	91-2 “Other expenses”	55, sub-account “Card account”
In tax accounting, bank commissions are taken into account as non-operating expenses. subp. 15 clause 1 art. 265 Tax Code of the Russian Federation
On the date of use of the card by the employee (if the organization has prompt access to data on the movement of money in accounts)*
The card was used to pay for goods, work, and services purchased by the employee.		55, sub-account “Card account”
Cash was withdrawn from the card by the employee
As of the date the employee draws up a report on the amounts spent
The employee reported for cash withdrawn from the card and spent on the needs of the organization, or for non-cash expenses	26 “General business expenses” (60 “Settlements with suppliers or contractors”, 10 “Materials”, 44 “Sales expenses”, etc.)	71 “Settlements with accountable persons”
	19 “VAT on purchased assets”

*Some organizations do this. When employees bring reports to the accounting department with supporting documents attached to them, an entry is made to the debit of account 71 and the credit of account 57 “Transfers in transit.” When monthly card reports arrive from the bank, a posting is made for the debit of account 57 and the credit of account 55.

Amounts for which the employee has not accounted should be reflected in the accounting records as follows.

EXPERIENCE EXCHANGE

Head of the Methodology and Internal Audit Department of PRODO Management LLC

“ Funds debited from an organization’s bank account as a result of a transaction using a corporate bank card are considered issued to the employee on account. If he does not submit an advance report with supporting documents within the deadline established by the management of the organization, then an entry must be made to the debit of account 94 “Shortages and losses from damage to valuables” and to the credit of account 71.

When the organization establishes the guilt and the amount of damage caused by the employee, it is necessary to make an entry to the debit of account 73 and the credit of account 94.

After money is withheld from the employee’s salary or deposited in cash at the cash desk, this must be reflected in the credit of account 73 and the debit of account 70 “Settlements with personnel for wages” or account 50 “Cash”.

Credit card transactions using your own funds are reflected in the same way as debit card transactions. And operations to use the credit limit and return money to the bank will be reflected as follows.

Bank money increases the payment limit of the card. However, the loan is considered received only after the company uses it. That is, after money is debited from the card (in cash or by bank transfer) at the expense of the credit limit. Therefore, there is no need to record the receipt of a loan (to make an entry to account 66 “Settlements for short-term loans and borrowings”) immediately after the bank has established a credit limit.

Contents of operation	Dt	CT
On the date of debiting funds from the card at the expense of the credit limit at the initiative of the employee
The money used by the employee to purchase goods, works, and services has been debited from the card.	71 “Settlements with accountable persons”	55 “Special accounts in banks”, sub-account “Card account”
	55, sub-account “Card account”
On the date the bank writes off the commission from the credit limit
A bank commission has been debited from the card account due to the credit limit	91-2 “Other expenses”	55, sub-account “Card account”
	55, sub-account “Card account”	66 “Settlements for short-term loans and borrowings”
On the date of replenishment of the credit card and repayment of the used loan
Money was transferred from the current account to the card account to repay the debt on the used credit limit	55, sub-account “Card account”	51 “Current accounts”
	66 “Settlements for short-term loans and borrowings”	55, sub-account “Card account”
On the date the bank accrues interest for using the loan
Interest accrued on bank loan	91-2 “Other expenses”	66 “Settlements for short-term loans and borrowings”
In tax accounting, interest on debt obligations of any type is recognized as non-operating expenses and subp. 2 p. 1 art. 265 Tax Code of the Russian Federation. However, they are taken into account within the norms Art. 269, paragraph 8 of Art. 270 Tax Code of the Russian Federation. If the amount of interest that can be taken into account in tax accounting is less than their accrued amount and the organization must apply PBU 18/02, then it is necessary to reflect a permanent tax liability (debit of account 99 - credit of account 68)

RULE 7. If a corporate card is a credit card with an interest-free grace period, then interest savings do not need to be counted

As a rule, for several days of using credit money spent from such a card, the bank does not charge any interest. Specific conditions are fixed in the agreement with the bank. IN Tax Code There are no rules for assessing the material benefits of interest-free loans. Therefore, even if the organization has such a benefit, it does not have to pay income tax. The Supreme Arbitration Court adheres to this position Resolution of the Presidium of the Supreme Arbitration Court of August 3, 2004 No. 3009/04. The Ministry of Finance also agrees with her Letter of the Ministry of Finance dated April 18, 2012 No. 03-03-10/38.

Accountants often ask whether it is possible to cash out money through a corporate bank card to pay salaries to employees. In principle, there are no restrictions for this now. The main thing is to arrange everything correctly:

• have the employee withdraw money from the card, write an advance report and return the unspent amount to the cashier;
• The cashier must issue a receipt order 0310001 clause 3.1 of the Regulations, approved. Central Bank 10/12/2011 No. 373-P;
• in accounting, for the money returned to the cash desk, an entry must be made to the debit of account 50 “Cash” and the credit of account 71 “Settlements with accountable persons.”

Legal entity linked to the account. Designed to pay expenses related to the business or core activities of the company, including overhead, entertainment, transportation and travel expenses, as well as receiving cash. The card cannot be used for payment of wages and social payments. At its core, a corporate card is an analogue of funds issued on account. Can be either debit or credit.

To issue a card, a legal entity must enter into an agreement with the bank on the issue and maintenance of corporate cards, which displays information about the employees who will use these cards. The agreement should be accompanied by employee applications for the issuance of cards and powers of attorney for them from the company. To open a card account, you must provide the relevant documents. Within seven working days from the date of opening or closing a bank account for servicing corporate cards, it is necessary to notify the tax office about this (Article 23, 6.1 of the Tax Code of the Russian Federation). For violation of this deadline, a fine of 5 thousand rubles is provided under Art. 118 Tax Code of the Russian Federation.

The possible number of cards to be opened per account is determined by each bank at its own discretion. For example, at Bank24.ru you can link an unlimited number of corporate cards to one account.

Advantages of using corporate cards for organizations:

Reducing operating costs and time associated with issuing accountable amounts. The company does not need to receive cash from the bank for business expenses, as well as deliver and store it;

There is no need to buy foreign currency for foreign business trips or open a foreign currency account, and there is no need to fill out declarations when crossing borders. Funds will be debited from the company's card account with automatic conversion into the currency of the country in which the cardholder is located;

Management and control of company expenses. The ability to set limits on cards and connect SMS information allows you to control the spending of funds by an authorized employee in real time. For example, an organization can top up a card at any time or increase the limit on transactions of a posted employee. The bank also provides the company with a detailed statement of transactions using cards. Due to this, the company’s accounting department can control the targeted spending of funds by employees;

Possibility to make payments in amounts over 100 thousand rubles. In accordance with the instructions of the Central Bank of the Russian Federation dated July 20, 2007 No. 1843-U, cash payments in the Russian Federation between organizations, including individual entrepreneurs, related to their business activities, within the framework of one agreement can be made in an amount not exceeding 100 thousand . rubles. Payments using a corporate card refer to non-cash payments - thus, this restriction does not apply to transactions with corporate cards;

Using the card you can make purchases on the Internet;

24/7 access to funds in the organization’s account. Possibility to receive cash from ATMs at any time;

The ability to attach all corporate cards to one card account with a single spending limit for all employees of the organization or divide all corporate cards into groups with their own spending limit;

Reduce the risk of cash loss or theft. If the card is lost, the client can block it, saving the funds;

A good alternative to a checkbook.

Also, depending on the type of card and bank program, corporate cards have certain types of discounts and benefits.

Annual servicing of one corporate card in Russian banks costs on average from 1 thousand rubles. For example, at Avangard Bank, annual servicing of a MasterCard Business card costs 900 rubles, and MasterCard Gold – 2 thousand. At St. Petersburg Industrial Joint Stock Bank (SIAB), annual servicing of a card will cost 1 thousand rubles.

Banks can set a minimum account balance on a card. So, in Avangard Bank it is 10 thousand rubles, in Promsvyazbank - 3 thousand.

See what a “Corporate Card” is in other dictionaries:

CORPORATE CARD- (eng. corporate card) – a payment card that allows its holder to carry out transactions on the account of a legal entity. The bank issues C.K. in favor of legal employees. persons who use them to pay for travel and entertainment expenses... ...

CORPORATE CARD- a bank card that allows its holder to carry out transactions on the account of a legal entity... Dictionary of concepts and terms formulated in regulatory documents of Russian legislation

Universal electronic card- (UEC) a plastic card that combines an identity document, a compulsory health insurance policy, an insurance certificate of compulsory pension insurance, and a payment bank card. Information... ...Wikipedia

CREDIT CARD- (English credit card) a personalized payment and settlement document in the form of a personalized plastic plate, issued by the issuing bank to its depositors for non-cash payment, their purchase of goods and services on credit in a retail trading network,... ... Economic dictionary

PAYMENT CARDS- a non-cash payment tool used to identify cardholders at the time of transaction and to issue payment documents determined by law and the rules of operation of card payment systems. PC. - one of… … Financial and credit encyclopedic dictionary

- – corporate card of the Visa payment system. Not produced in Russia, most often used in the USA. Offered by banks since 1994. The card is designed to reduce costs and paperwork in organizations, namely for small purchases... ... Banking Encyclopedia

The accounting departments of many companies are littered with such memos. Accounting for accountable persons in organizations whose activities are associated with numerous travel and entertainment expenses is constant headache for accountants. There is always a large document flow for these operations. The cards are designed to facilitate the procedure for issuing funds on account.

Corporate plastic is a full-fledged means of payment, the holder of which can make purchases, pay for services and receive cash in the country and abroad. This financial instrument cannot be used for salary transfers or social benefits.

At whose expense is the banquet?

For organizations that, by the nature of their activities, cooperate with a large number of companies, corporate cards are profitable, convenient and prestigious.

Legal entities can issue debit (settlement) or credit card .

Most often, the first option is ordered, because when used, the organization’s own funds are spent. The enterprise itself determines the list of accountable persons who have access to the company’s money. The bank issues the required number of cards, which can be linked to a general account, or a special account is opened for each copy. The organization has the ability to set overall spending limits and financial limits for employees.

The use of corporate credit cards implies that payments will be made using borrowed funds provided by the bank. The company will have to pay interest for using the loan, so this type of plastic is issued less frequently, mainly for top managers of companies.

A card that is always in service

What functions does a corporate card perform? It is necessary for:

• entertainment expenses;
• travel expenses;
• economic and utility payments of the company;
• ensuring the safety and protection of finances from loss, theft and unauthorized spending;
• savings on banking and foreign exchange transactions;
• reducing the load on the accounting department;
• operational control and management in cash enterprises.

A corporate card helps analyze and minimize a company’s organizational expenses and increases the speed of payments for goods and services (compared to other non-cash forms of payment). Any necessary operation can be carried out at a convenient time, without reference to the operating day in banks.

Where can I get plastic for accountable persons?

There is a demand for this product, so credit institutions are actively offering it.

- Sberbank issues corporate debit cards Visa/MasterCard Business to its clients. Legal entities (residents and non-residents), individual entrepreneurs, notaries and lawyers can apply to open a card account. The list of constituent documents approved by the bank is accompanied by a register containing a list and passport data of employees - future holders of corporate plastic.

An account is opened for a legal entity free of charge. The service fee for each copy of the card is 1,200 rubles. for ruble accounts and 50 EURO/USD for foreign currency accounts. There is a minimum down payment - from 2,400 rubles. (from 100 EURO/USD in foreign currency). The Visa/MasterCard Business “Budget” card product is issued free of charge and does not require the mandatory deposit of funds.

- Bank24.ru issues corporate cards of several categories: Visa Instant Issue ( instant release plastic), Visa Classic and prestigious Visa Gold.

The peculiarity of the first card is that it is unnamed and can be activated at the time of issue. It is issued free of charge, but there is a significant drawback: the card cannot be returned if it is blocked at ATMs of third-party credit institutions. Also, this plastic cannot be used to pay for purchases online.

The classic and prestigious versions of the corporate card of the Visa payment system can be obtained by submitting an application at a bank branch or online. The fee for issuing a card depends on the type and duration of its validity. An annual Visa Classic will cost 1 thousand rubles, and a two-year one costs 1,500 rubles.

The cost of Visa Gold for similar periods is 4 thousand rubles. and 5,500 rub. respectively. This card allows its holder to enjoy all the standard benefits of corporate plastic, and also provides a number of privileges of the international payment system. In addition, premium card holders are provided with free travel accident insurance, urgent delivery of cash or a duplicate card, insurance against the risks of unauthorized use of the card, and information service.

- Bank of Moscow developed several proposals for corporate clients. Among them are Visa/MasterCard Business, as well as premium cards (Gold level) of international payment associations. Plastic Union Card (Russian payment system) is also produced.

The credit institution offers new clients opening a current account a commission-free corporate card (although this does not apply to prestigious categories). Premium card products require an initial payment of USD 3,000 and a first year payment of USD 100 (second year - USD 90). Visa/MasterCard holders are additionally provided with an insurance policy (the amount of coverage depends on the type of card) against accidents.

There are similar offers for corporate cards in the product line of Absolut Bank, Uralsib, Rosbank, Credit Europe Bank, Ak Bars Bank, Transcapitalbank, Investtorgbank, Alfa-Bank, MinB, Rosselkhozbank and others.