Accounting entries for acquiring in 1s 7.7. Accounting for transactions with plastic cards. Acquiring operations: documentation and accounting

The first use of bank cards was associated with withdrawing certain amounts from a card account and depositing cash. However, the functions of cards were gradually expanded, and devices appeared that allow you to pay for purchases in retail chains. Owners of modern bank cards appreciated the high service of non-cash payments. Managers of trade organizations began to think about what acquiring is and what advantages its use provides.

The fact is that such a simple procedure as installing a card in a POS terminal and entering a PIN code to carry out an expense transaction in any supermarket indicates only part of a functioning system for the transfer and processing of information, numerous checks and approval of payment.

Acquiring concept

Translating the word from English will help you understand what acquiring is. The literal meaning of the word is translated as “acquisition.” This term is common in the banking sector when defining the system of accepting special cards for payment. In practice, acquiring provides the opportunity to make purchases and pay for services without using cash.

The rapid replacement of “paper” money with non-cash amounts showed how in demand and convenient this function is. Modern life is no longer possible without bank plastic. You can get an idea of acquiring and what it is in simple words using the example of common non-cash transactions. Just recently, people lined up at the cash desks to pay for housing and communal services, but now it is enough to insert the plastic card into the terminal and carry out the necessary expense transactions, and upon completion of the procedure, receive a check that replaces the payment receipt.

However, like any other invention, in the early stages acquiring was quite simple and had a limited set of functions. Many entrepreneurs were just thinking about acquiring, and what it was was familiar only to the most advanced companies.

The beginning of accepting cards for payment is associated with the removal of the so-called slip, i.e. a paper slip with details. At first, the use of such a system was unsafe - the lack of communication with the bank did not allow checking whether there was a sufficient amount in the client’s account. If the purchase was expensive, the teller could call the bank to make sure that the client had the required amount. The emergence of special electronic devices that establish communication with the bank has increased security and simplified the work of making payments.

Acquiring is a bank service that provides comprehensive services to an organization for payments using payment cards. Full service includes technological, calculation and information support.

The use of an acquiring system involves work on preliminary preparation and further servicing of payments. First of all, the organization enters into an agreement with a financial structure offering acquiring services. Within the framework of this cooperation, the acquirer is a bank that owns payment terminals, which are installed in stores and other payment points (restaurants, gas stations, cafes, etc.). If it is necessary to ensure a connection between card acceptance and cash registers, PIN pads are installed at points of sale.

The plastic product issued by the bank represents the key to the payer's account. One of the signs of a competitive financial organization is the emission of plastic. Thanks to the connection to international payment systems, it has become possible to accept cards in other countries of the world if the issuer is a participant in this system. You can find out which system the customer card belongs to by the logo printed on the front side of the plastic. The most well-known payment systems in Russia are Visa and MasterCard. Recently, the use of its own payment system called “Mir” has been actively introduced.

Each organization engaged in trade or providing services, connecting to acquiring services, takes measures to install special equipment and organize its operation through payment system participants. As a result of close cooperation with acquiring banks, the process of cashless purchases in stores has become simple and safe.

Features of acquirer services

To ensure stable operation, the organization signs a special acquiring agreement. According to the provisions of the agreement, the acquiring bank installs POS terminals and provides software support.

The list of bank obligations includes:

provision of technological equipment (free installation, rent, right of purchase);
setting up work on accepting bank plastic for accepting payments;
work on training cashiers to accept and service card transactions;
provision of consumables;
routine maintenance;
Information support.

For its part, the organization must also fulfill its obligations to the bank.

As technology develops, the list of types of available services expands:

trade acquiring;
mobile;
exchange;
Internet acquiring.

The organization independently determines the types of acquiring it needs to develop its business.

The use of POS terminals is provided for carrying out expenditure and return transactions. As a result of payment by card, funds are sent to the seller to his account with the simultaneous deduction of the commission established under the agreement.

The service fee and possible restrictions are tied to the volume of funds in the organization’s trade turnover.

The trade variety is considered one of the most popular, providing cashless transactions in stores of any type. Terminals for accepting cards can be found in most retail stores selling food, equipment, building materials, spare parts, etc. There are no restrictions on the types of activities of the organization. Trade acquiring is successfully used by public catering enterprises (cafes, restaurants, etc.), gas stations, etc. Any newly opened or operating large network must organize the acceptance of non-cash payments, since the success of any enterprise is directly related to the provision and increase in comfort to the buyer.

The acquiring bank service is not free for the organization. Each transaction for non-cash receipt of funds entails writing off a certain percentage of the amount in favor of the financial structure (usually in the range of 1.5–2.5%).

This view is intended for mobile device users. Payment transactions are made using smartphones, eliminating the requirement of being tied to a point of sale. In fact, it is possible to equip each employee with terminals, including those who work remotely. There is no longer any need to link the terminal to a specific cash register. Moreover, the seller or courier can deliver it to the buyer’s home and make payment on the spot.

A high degree of comfort requires additional payment for the services of the acquirer. As a result, the use of mini-terminals costs a commission of 2.5–3% of the payment amount.

The method by which payment for goods is made in favor of an online store is called Internet acquiring. Internet access is required to receive payment. There are no additional devices or applications provided.

In fact, any Internet user who has a bank card can make debit transactions, provided with a high level of protection by the intermediary structure. The intermediary company collects and sends information in both directions – to the bank and the seller.

The particular convenience of the acquiring system is due to its accessibility to almost any online trading platform that has a special interface. The buyer makes a few clicks, without leaving home, to order and pay for the goods. For payment, not only bank plastic is accepted, but also other sources of electronic payment systems.

The absence of the need for additional equipment and maintenance costs is combined with increased commissions charged by banks. As a result, an average of up to 6% is written off from the total payment amount. This is the price to pay for a high degree of protection from the actions of Internet scammers and hackers.

The directions for implementing this acquiring have practically no restrictions - any product, service, order can be paid through the network (goods, utility bills, payment of communications, fines and much more), which increases the company’s turnover.

The leading position in popularity is occupied by ATM acquiring of bank cards, familiar to every plastic card owner. There are practically no organizations left that pay wages in cash. When hiring a new employee, a card is required to be issued, to which the transfer of funds from the company will be organized in the future. In the future, the employee receives cash using ATMs installed everywhere.

To receive cash, you need to insert bank-issued plastic into the card reader and enter the security code. Working through the opening menus, the plastic holder selects the amount required for withdrawal. If there are enough funds in the client's account, the operation is completed successfully.

Please note that cards issued by different banks must be serviced in the terminals of a specific bank. Otherwise, the client will be charged a commission for the services of a third-party bank. The same applies to settlements abroad. Each cash withdrawal entails a commission deduction.

The choice of acquiring bank is of great importance, affecting the work of the entire organization. Before choosing a specific acquirer, you need to study the proposed conditions and perform a number of actions:

Studying the equipment that the bank equips. The speed and safety of operations depends on the technical capabilities of the devices and programs used. As a rule, the bank offers the use of POS terminals, imprinters, processing centers, cash registers, and PIN pads.
Selecting the type of connection with the bank. The speed of payment depends on it. In case of active expenditure transactions, choose faster communication options: Ethernet, Wi-Fi. In this case, the operation is completed within 3 seconds. The use of GPRS communication entails additional costs for operator services according to the established tariff.
Selecting a payment system. Each acquirer works with a specific payment system; card service conditions may vary depending on the choice of organization.
It is necessary to carefully study the terms of cooperation established by the agreement before signing. Particular attention is paid to the client’s responsibilities and rights. If it later turns out that any of the bank's requirements have been violated, there is a high risk of litigation and subsequent troubles.
When choosing a bank, pay attention to the breadth of the range of services provided and the quality of work. The main types of services provided by the acquirer are installation and maintenance of the provided equipment. Provides training on how to operate card acceptance devices.
Tariffs for services. The payment for the service provided appears in the form of a commission. The amount of interest charged for each transaction may vary primarily depending on the turnover and volume of transactions carried out by the organization. The cost of services is also affected by the possibility of licensed operations, specialization of activities, and the presence of a processing center.

The advantages and special comfort of acquiring were appreciated by all users of banking plastic. With its help, all payments began to be made faster and more convenient. If, when paying in cash at the cash register, small change coins were required, then working with cards frees you from problems with change.

Non-cash payments have a number of undeniable advantages compared to cash transactions:

The organization reduces the risk of receiving counterfeit bills.
Completing a transaction through high-speed communications is faster than counting money at the checkout counter and searching for change.
The need for collection services is significantly lower, which leads to cost savings for the organization.
When issuing change in cash, the chances of making a mistake are quite high, while accepting cards eliminates the possibility of miscalculation.
It has been established that a buyer who pays with a credit card is more willing to part with funds, and the amount of the check is larger than when purchasing with cash. Statistics show that owners of plastic are more likely to make unjustified and spontaneous purchases, while a person buying with cash limits the amount and list of goods purchased. The difference can reach one third of the average check in a store.

Despite the presence of pronounced advantages, the use of acquiring has its disadvantages, which must be taken into account when organizing work on non-cash payments:

System instability. From time to time, like any other equipment, the terminal may fail, a server failure occurs, and as a result, customers begin to be indignant and displeased due to the inability to use the card. However, in some cases, the problem can be quickly resolved by temporarily switching to cash payments (only for merchant acquiring).
System security. Measures to improve the level of security are constantly being taken; many banking services and specialized companies are working to improve the protection of client finances. However, scammers in the field of programming are also actively working. As a result, you have to vigilantly monitor your defense. It is important to prevent hackers from using the personal data of customers and clients, as well as to block access to card details for outsiders.
Working with cash requires less knowledge in handling technology. An untrained specialist simply will not be able to conduct transactions, slowing down the work of accepting payments from clients and customers. However, any modern trade places increased demands on staff in order to provide comfortable conditions to its customers.

It is difficult to imagine a successful commercial structure that would use only cash in circulation. Almost any buyer or potential client has a plastic product from the bank, which receives labor income, various government benefits, pensions, and transfers from private individuals. The most common use case is receiving wages on a card.

The concept of acquiring has become a part of modern life for both buyers and sellers. Non-cash payments have become the most common phenomenon when paying utility bills, fines, and duties. When deciding to make a purchase in a particular store, a person is more likely to prefer the establishment where he can quickly pay with a card. The lack of terminals for accepting cards for an entrepreneur means lost profit.

Even if the buyer decides to shop in a store where there is no cashless payment, the amount of the receipt will be significantly lower.

Acquiring is the implementation of settlements by credit institutions with trade (service) organizations for transactions performed using payment cards (clause 1.9 of the Regulations, approved by the Bank of Russia on December 24, 2004 No. 266-P).

We will provide the acquiring transactions in our consultation.

Book of postings for acquiring

The difference between payments for goods, works and services through the acquiring system and direct cash payments is that the funds from the sale do not immediately reach the organization. Therefore, at the time of making a payment transaction related to payment for goods and services with a plastic card, the funds expected to be received from the bank are reflected in the intermediate account 57 “Transfers in transit” (Order of the Ministry of Finance dated October 31, 2000 No. 94n).

For acquiring services, the bank charges a commission, which is generally taken into account as part of other expenses in account 91 “Other income and expenses” (clause 11 of PBU 10/99).

This means that when selling goods, works and services using plastic cards, the following entries can be made in the organization’s accounting:

Operation	Account debit	Account credit
Revenue from the sale of goods is reflected	62 “Settlements with buyers and customers”	90 "Sales"
Reflects payment for goods sold, work performed, services rendered using a corporate bank card or other card on behalf of the purchasing organization	57	62
Revenue from the retail sale of goods for which payment was made by bank card is reflected.	57	90
The proceeds from the sale of goods using plastic cards are credited to the organization's current account.	51 “Current accounts”	57
Commission withheld by the acquiring bank	91 “Other income and expenses”, subaccount “Other expenses”	57
The commission was transferred to the acquiring bank (if it was not withheld from the amount transferred to the seller)	91, subaccount “Other expenses”	51

Accounting for transactions using payment cards

Income from ordinary activities is revenue from the sale of goods, work or services (According to clause 5 of the Accounting Regulations “Income of the Organization” PBU 9/99, approved by Order of the Ministry of Finance dated 05/06/1999 No. 32n).

The basis for accepting amounts on this account for accounting is the presentation by the bank of a register of slips with a mark of acceptance (when using an imprinter), or a control tape printed at the end of the day on an electronic POS terminal (when using a POS terminal).

Typically, an acquiring agreement provides that the bank independently withholds the amount of the commission for conducting settlements and transfers the payment amount minus the commission amount to the account of the retail trade organization. However, the accounting records of a trade organization must show the entire amount of revenue (clause 6.2 of PBU 9/99).

Bank card payment transaction

Funds for goods purchased using bank cards are transferred by the bank to the company’s current account within several days (usually from 1 to 3 days, for Diners Club and American Express cards up to 5 days), therefore, to reflect amounts paid but not yet transferred funds required to be used account 57 “Transfers on the way.”

Bank commission for carrying out transactions under an acquiring agreement is not subject to VAT on the basis of paragraph. 4 pp. 3 p. 3 art. 149 of the Tax Code of the Russian Federation and is taken into account as part of the organization’s income tax expenses on the basis of paragraphs. 25 clause 1 art. 264 of the Code, for which it is required to use account 91 “Other income and expenses”

The Russian Ministry of Finance believes that in retail trade organizations that apply a simplified taxation system, sales revenue can be reflected in accounting as funds are received into the current account from the bank (letter dated November 21, 2007 No. 03-11-04/2/ 280).

Example of accounting entries
when reflecting sales paid in cash and bank cards

Total trade turnover: 118,000
Paid in cash: 88500
Paid by cards: 29500
Acquiring commission: 2%

Postings	Sum	Description
D 50 "Cash desk" K 90-1 “Revenue”	RUB 88,500	reflection of revenue from the sale of goods for cash
D 62 “Buyers and customers” K 90-1 “Revenue”	RUB 29,500	reflection of the amount of receivables from customers for goods paid for with bank cards
D 90-3 “VAT” K 68 “Calculations for taxes and fees”, subaccount “VAT”	13,500 rub. (RUB 88,500 x 18/118)	reflection of the amount of VAT on cash sales
D 90-3 “Value added tax” K 68, sub-account “VAT”	4,500 rub. (RUB 29,500x18/118)	reflection of the amount of VAT on sales using payment cards
D 57 “Translations on the way” K 62 “Buyers and clients”	RUB 29,500	transfer to the bank of documents for the amount of payments for goods using payment cards
D 51 “Current account” K 57 “Translations on the way”	RUB 28,910 (RUB 29,500 - 2%)	receiving money from the bank for the goods sold minus the bank commission
D 91 “Other income and expenses” K 57 “Translations on the way”	590 rub. (29,500 x 2%)	bank acquiring commission is written off as other expenses

Return of goods paid for by credit card

According to the provisions of the Law of the Russian Federation of February 7, 1992 No. 2300-I “On the Protection of Consumer Rights,” if there are grounds, the buyer has the right to return the goods to the seller. When returning goods, funds are transferred back to the buyer's card account upon presentation of a cash receipt and payment card. The basis for returning funds to the buyer's payment card is the return receipt.

If the item is returned on the day of purchase for the full amount of the original purchase, then the cashier simply cancels the transaction to pay for the goods from the payment card. In this case, the bank cancels the transaction without sending funds to the business.

If the item is returned on another day, or only part of the purchase is returned, then, in accordance with the acquiring agreement, it is necessary to carry out the “Return” operation, as a result of which the bank will transfer the amount of the returned purchase to the buyer and deduct its cost from subsequent refunds to the company, or require the bank to reimburse the amount of returned purchases independently (by payment order).

Note! The issuance of cash from the cash drawer of a cash register when performing operations to return goods purchased using a payment card is not allowed (letter of the Department of the Tax Administration of Russia for Moscow dated August 13, 2003 No. 29-12/44313).

Equipment rental accounting

At low turnover using payment cards, the bank can set a fee for renting equipment (POS terminals).

The receipt of equipment leased from the bank for carrying out transactions using bank cards is reflected in off-balance sheet account 001 “Leased fixed assets”. If the company has several pieces of equipment installed, then the account is accounted for separately, for each type of equipment separately.

Rental fees for equipment are classified as expenses from ordinary activities, as sales expenses, since equipment rented from the bank for transactions using payment cards is used in the company’s main activities related to the sale of goods (according to clause 5 of the Accounting Regulations “Expenses of the organization” PBU 10/99, approved by Order of the Ministry of Finance dated May 6, 1999 No. 33n).

Regulatory documents in the field of acquiring and payment cards can be found on the page " ".

Accounting support for acquiring transactions when receiving payment by bank cards occurs in the following sequence:

Purchase of goods, settlements with suppliers.
Sale of goods or provision of services to individuals.
Accepting payments by plastic cards, making payments through a special POS terminal provided under an acquiring agreement.
Write-off of cost of goods sold, display of sales revenue.
The actual receipt of funds into the current account through the acquiring bank after processing incoming payments from the company's clients.

Currently, most stores, medical or cosmetology clinics and various retail companies accept bank cards for payment through special POS terminals to attract more customers. The operation of accepting payment for goods and services in retail trade with plastic cards is called acquiring. Since transactions involve individuals, entries for accounting for wholesale trade are not applicable here.

The peculiarity of acquiring operations is that, in fact, payment from buyers is transferred to the company’s current account after processing all bank card payments by the acquiring bank, with which a special agreement has been concluded.

The acquiring agreement stipulates:

Conditions for installing special equipment and its maintenance.
Payment for the bank's work: acquiring banks charge a commission for servicing the company and processing payments in the form of a certain percentage of the amount of transactions performed. The bank's commission for making and processing incoming payments is included in the company's banking costs and is recorded on 91 accounts.
Deadline for crediting money to the client’s account, etc.
Payment systems available for processing by the acquiring bank. In accordance with changes in the legislation of the Russian Federation, trading companies with annual revenues of more than 40 million rubles are required to accept bank cards of the MIR payment system for payment. The exception is companies located in areas without mobile communications and the Internet.

Something to keep in mind! The terms of cooperation are formed separately for each trading company and may differ.

Although goods are sold to citizens as part of retail sales, they are not described on the basis of entries for accounting for goods at retail in sales prices. Accounting for acquiring transactions is carried out on account 57, to which a separate sub-account 57.03 is opened. It is active: debit displays customer purchases in correspondence with account 62, which takes into account settlements with the company’s customers; for a loan - the actual crediting of payments to the company's current account in correspondence with 51 accounts, the analysis of which is carried out separately for each current account.

In 1C, acquiring transactions are displayed on a separate tab in the retail sales report.

Displaying acquiring transactions in 1C

Basic accounting entries for acquiring transactions

Stages of sales in company accounting:

Dt62R Kt90.01 - the company’s revenue is displayed.
Dt90.03 Kt68.02 - calculation of VAT on sales.
Dt57.03 Kt62R - display of customer payments through the terminal.
Dt50.01 Kt62R - receiving payment in cash.
Dt51 Kt57.03 - crediting customer payments through the acquiring bank on the next business day (depending on the bank, there may be delays of up to 3-5 days).
Dt91.2 Kt51 - bank commission.

When carrying out retail trade, you do not need to use account 62:

Dt57 Kt90.01 - company revenue.
Dt90.03 Kt68.2 - calculation of VAT on sales payable.
Dt51 Kt57 - actual crediting of funds towards non-cash payment from buyers (in the bank statement the payer will be the acquiring bank).
Dt91.2 Kt51 - withholding a percentage of the acquiring bank for payment processing.

Something to keep in mind! Retail trade refers to the sale of goods or services to the final consumer; assets are not intended for further resale.

Case Study

Example 1

The Klaviatura store carries out retail trade and accepts bank cards for payment. According to the acquiring agreement with the bank, the commission for making payments is 2.4%. During the day, the company sold goods worth 50,766 rubles. 00 kop. (excluding VAT), and all sales were made using plastic cards through a POS terminal.

Accounting entries in store accounting:

Dt57.03 Kt90.01: 50,766 rubles - the revenue of the “Keyboard” store is displayed;
Dt51 Kt57.03: 49,547.62 rub. - payment from customers has been credited to the bank account;
Dt91.02 Kt57.03: 1,218.38 rub.
Acquiring: postings in accounting

Bank interest is taken into account.

Example 2

Limited Liability Company "Jupiter" provides cosmetic procedures, payment for which is accepted in cash or by bank card. The agreement with the acquiring bank provides for 3% of the amount of payments for processing and servicing. During the day, the company made sales of services for a total amount of 98 thousand rubles (including VAT 18% - 14,949.15 rubles), of which 3 sales for a total amount of 28 thousand rubles were made through the card terminal.

The accountant generated the following entries:

Dt62 Kt90.01: 83,050.85 rub. - displays the company's revenue;
Dt90.03 Kt68.02: 14,949.15 rub. - VAT has been calculated and must be paid to the tax authorities;
Dt57.03 Kt62: 28 thousand rubles. - part of the payments for procedures were made by payment cards;
Dt50.01 Kt62: 70 thousand rubles - receipt of cash payment for services rendered to individuals;
Dt51 Kt57.03: 27,160 rub. - non-cash payments by customers with cards are credited to the bank account from the acquiring bank;
Dt91.02 Kt57.03: 840 rubles - bank commission is included in other expenses.

Victor Stepanov, 2018-06-19

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Reference materials on the topic

Question. The bank credits to our account the payment received through the terminal, minus bank expenses, in the amount of 1.8% of the payment amount. How to correctly reflect our income in accounting. Our bank is unloaded into 1C. It turns out that you need to constantly enter manual entries for the receipt of terminal funds and bank expenses? We have a terminal every day. We are on the simplified tax system (income minus expenses).

According to paragraph 1 of Art.

Accounting for acquiring transactions in "1C: Accounting 8"

346.15 of the Tax Code of the Russian Federation, taxpayers using the simplified taxation system take into account income from sales in accordance with Art. 249 of the Tax Code of the Russian Federation. Revenue from sales is revenue, which is determined on the basis of all receipts associated with payments for goods (work, services) sold.

Thus, when forming the tax base for a single tax paid in connection with the application of a simplified taxation system, the entire amount of revenue received from sales should be reflected in income.

When determining the object of taxation, the taxpayer reduces the income received by the expenses listed in clause 1 of Art. 346.16 Tax Code of the Russian Federation. Expenses associated with payment for services provided by credit institutions are taken into account when calculating the tax base for the single tax on the basis of clause 9, clause 1 of Art. 346.16 Tax Code of the Russian Federation.

Thus, when revenue received through the terminal is credited to the current account, the following entries should be made in accounting:

Debit 76, subaccount “Settlements with the bank” Credit 90 – for the amount of revenue deposited through the terminal;

If analytical accounting of settlements with buyers (clients, consumers) is organized on accounting accounts, then the following entries are made:

1) Debit 62 (by counterparties) Credit 90 – accrued debt of buyers (clients, consumers);

2) upon receipt of funds to the current account:

Debit 51 Credit 76, subaccount “Settlements with the bank” - for the amount of funds credited to the current account;

Debit 76, subaccount “Settlements with the bank” Credit 62 (by counterparties) – for the amount of revenue deposited through the terminal;

Debit 91-2 Credit 76 “Settlements with the bank” - bank commission.

Payment through the terminal for utilities and other types of services

Today, making payments through terminal systems is very convenient and, although not like the Internet, practical - payment is made without commission, it is possible to pay for many different services, and the speed of the transfer can only please you. The instructions for paying utility bills through the Sberbank terminal and paying for other services will tell you about the rules for making a number of payments.

Through terminal payment systems you can make payments for housing and communal services, loan repayments, state fees, Internet payments, taxes, and patents.

The procedure for paying through a Sberbank terminal is largely similar.

This means that the data is generalized - you do not need to look for information that contains, for example, instructions for paying for electricity through a Sberbank of Russia terminal.

However, many people, despite the popularity of online payment methods, continue to use a more traditional method - terminals.

Payment for housing and communal services

In order to pay through terminals for these services, you need (if you don’t have cash) a Sberbank plastic card. If you don’t have it, you can issue a Maestro Momentum card for free.

Here are step-by-step instructions for paying for housing and communal services through the Sberbank terminal:

Find the nearest Sberbank ATM and enter your card.
A PIN code entry field appears on the screen - enter your PIN code.
Next, click on the “Next” text that appears.
Main menu, you need to select here the column called “Payment for services”.
Click on "Utility Payments".
In order for the receipt to be paid through the Sberbank terminal (after a special field appears), you need to enter the number from the EPD, which is designated as “Payer Code”.
Click “Next”.
We re-enter the code from the receipt, and enter the date in the required field.
Select the amount and click “Pay”.
The payment is completed, you need to log out of the system - click the “No” button, and then wait for the device to issue a receipt.

Note: You should never throw away a check, as it will be required in cases where payment of housing and communal services receipts through the Sberbank terminal was not completed successfully, or any difficulties or problems arose.

It is the receipt that will serve as your evidence - this is confirmation of the transaction you performed through this ATM.

The instructions for paying in cash through the terminal are absolutely the same, but you need to remember the nuance mentioned above.

Loan repayment

Now about how to pay a loan through a Sberbank terminal using a bank card:

Based on the first three points above, get to the main menu.
Select "Loan repayment".
In the field that appears, you must enter the necessary details - 20-digit account.
Next, enter the date.
Just like in the previous case, we wait for the terminal to issue a check.

Note: Make sure the information about the debtor and the amount are correct. It is even possible to repay loans from other financial systems, but then there will be a commission of 1-1.5%.

Payment of state duty

Payment of the duty through the Sberbank terminal is carried out as follows:

You need to have information about the payer’s TIN, as well as OKATO of the organization receiving the cash savings.
Also remember that you will need to enter the payer’s passport details.
In the main menu, select the desired item.
We fill in all the required fields (in accordance with the information in the documentation).
We log out and wait for the check.

In this case, the instructions for payment through the Sberbank terminal also provide that you can familiarize yourself with the amounts of state duties with the help of a legal organization associated with the processes of imposing certain duties, or according to the law.

Internet fee

If you need to pay for the Internet through a Sberbank terminal with a card, then you need to do the following:

Insert the card into the ATM, then enter the code.
Select the “Payments in your region” operation.
From all the items, select the one that indicates the payment function for communications and Networks.
Use the arrows located in the right corner of the screen to select your specific service provider.
Next, you will need to enter the numbers of the personal account that you use when paying with this organization. Note: instructions for paying by card via terminal in this case require prior familiarization with the prices of the communication service provider.
In the field that appears, enter the required payment amount.
A window will appear on the screen with all the information about this payment, make sure they are correct;
Click "Pay".
Pick up the check and log out.

In this scenario, bills are paid through the Sberbank terminal for services of a similar nature. You can use a Yandex Money card for payment.

Paying taxes

To complete this task, you also need to follow the points contained in the instructions for paying taxes through the Sberbank terminal:

Inserting the card into the ATM and entering the PIN code.
In the terminal menu, select “Payments”.
Next, you need to click on the required type of payment - “Tax”.
Specify the required Federal Tax Service.

Note: The Federal Tax Service is the same organization (in this case the recipient) to which funds from the payer are transferred.

An identifier (this involves paying payments through a Sberbank of Russia terminal) of 15 digits, most often it is located in a document about the need to make a payment of a certain amount.

In addition, such an identifier can be read automatically - you need to bring a special code to the device.

After verifying the data, pay for the procedure and wait to receive the check.

Thus, payments are made through the Sberbank terminal quite quickly, without unnecessary hassles or waiting in a long line at the cash desk of people wishing to make payments.

We reflect acquiring in accounting entries

This procedure does not require such measures as registering a payment terminal during operation.

Making a payment for a patent

Instructions for paying for a patent through a Sberbank terminal:

After logging in (again in the main menu), select the option that provides for payment of other payments in your region.
Function for paying taxes, duties and fines.
Next we go to the Federal Tax Service (Federal Tax Service).
"Payment for patents."
Enter all the data necessary in this case - telephone number, Federal Tax Service number, which is used to pay the receipt through the Sberbank terminal, OKTMO code, etc.
Find the item (at the very bottom) that is needed to refuse further provision of documents;
Enter the required amount.
The change will be sent to the mobile phone you specified earlier.

Transferring funds to a card

Now let's look at how to pay on a Sberbank card through a terminal - that is, make a transfer (in cash) of funds to your account. You need to do the following:

Select the item labeled “Payments and Transfers”.
Enter the card number that will accept funds. Note: payment to a Sberbank card through the terminal also allows you to transfer money to other accounts.
Place the required number of bills into the bill acceptor.
Confirm the transfer by clicking on the appropriate function.

Knowing how to pay on a Sberbank card through a terminal in cash, you can easily top up your account.

Read how to use Qiwi terminals here. Many terminals accept payment not only in cash, but also by payment cards. What cards can be used, see here.

Problem solving

How to restore a payment receipt through a Sberbank terminal if it is lost? Very simple! It is enough just to contact the senior operator of Sberbank, who is obliged to restore all the necessary documents.

You should also contact us if the Sberbank terminal took cash and the payment did not go through - employees usually try to consider all requests from dissatisfied customers.

This step-by-step payment instructions: how to pay through a Sberbank terminal will help you if you need to pay for services of a different nature. Payment through other terminals is carried out in a similar way and has only minor distinctive features, which will be discussed in this section.

"Simplified" payments via terminals

Firms and entrepreneurs using the simplified taxation system recognize income received on a cash basis. This means that the tax base increases at the moment when the money “fell” into the current account or cash register. What is the right thing to do if customers pay via the Internet or terminals?

Nowadays, settlements using electronic payment systems (hereinafter referred to as EPS), for example WebMoney, E-port, PayCash, Yandex-Money, etc., are common. This allows individual entrepreneurs and companies to conduct retail trade through electronic stores and make purchases on the Internet themselves.

Chapter 26.2 of the Tax Code does not prohibit taxpayers who apply the simplified tax system in relation to business activities in the retail trade sector from using EPS when making payments to customers. The main thing in this case is not to confuse anything when reflecting revenue. And here questions arise. Does such an entrepreneur have the right to accept advance payment from individuals and legal entities for goods sold through EPS? What documents does he need to confirm that he has received funds? Can he, in addition to a current account, use a bank card (personal account of an individual) to receive money to pay for goods?

Answers to these questions were recently given by specialists from the Finance Ministry (Letter of the Ministry of Finance of Russia dated June 5, 2013 N 03-11-11/163).

First of all, financiers drew attention to the provisions of paragraph 1 of Art. 346.17 of the Internal Revenue Code. According to this norm, when applying the simplified tax system, income is determined using the cash method. That is, the date of receipt of income is the day of receipt of money in bank accounts and cash registers, receipt of other property or property rights, repayment of debt (payment) to the taxpayer in another way.

It is necessary to take into account the procedure for making electronic money transfers. It is mentioned in paragraph 10 of Art. 7 of the Law of June 27, 2011 N 161-FZ. The electronic money operator simultaneously accepts the client's order, reduces the balance of the payer's electronic money, and increases the balance of the recipient's electronic money by the amount of the transfer.

Hence the Ministry of Finance makes the following conclusion. The moment of repayment of the buyer's debt to the seller is the moment of simultaneous acceptance by the operator of the order, reducing the balance of the payer's electronic money and increasing the balance of the recipient's electronic money by the amount of the transfer. This moment is the date of recognition of income from the sale of goods. This means that the date of receipt of income is the day buyers pay for goods using electronic funds.

Acquiring transactions

By the way, this is not the first time that the Russian Ministry of Finance has spoken about this: similar explanations are given in Letter No. 03-11-11/28 dated January 24, 2013.

If a taxpayer using the simplified tax system receives funds to his current account through electronic payment systems, then before the funds are transferred to the current account, the payment system operator withholds a commission. In the case under consideration, the taxpayer is the principal.

According to clause 1.1 of Art. 346.15 of the Tax Code for tax purposes, the simplified tax system does not take into account the income specified in Art. 251 Code. It does not provide for a reduction in the principal's income by the amount of remuneration paid to the agent. This means that the principal’s income is the entire amount of revenue coming to the agent’s account, without reducing it by the amount of the commission.

In this order, both taxpayers with the taxable object “income” and taxpayers with the taxable object “income reduced by the amount of expenses” must take into account income. Moreover, the latter have the right to take into account the amount of agency fees in expenses on the basis of paragraphs. 24 clause 1 art. 346.16 of the Internal Revenue Code.

Supporting documents

When paying for goods through EPS (payment by electronic funds), the seller is registered in one of these systems as the recipient of the corresponding payment.

Therefore, the document confirming the fact of payment for the goods may be either a statement of the corresponding account from the payment system operator, or a message from such an operator.

About settlements using a personal account

On the issue of the possibility of conducting settlements related to payment for goods sold at retail using the personal account of an individual, the Finance Ministry recommends that you contact the Bank of Russia for clarification.

Note that a company can enter into an agreement with a bank on the sale of goods (work, services) using bank cards. As a rule, this agreement stipulates that the bank transfers money to the company with the deduction of a commission from the amount of transactions using bank cards, which is indicated in the electronic journal of the POS terminal.

In a situation where the bank does not provide other documents confirming the amount of the commission, it is not clear whether the organization has the right to include it in expenses.

The fact that a company can demand from the bank a commission agent's report, which should indicate the amount of the bank's commission, follows from the provisions of the Civil Code.

Thus, under a commission agreement, one party (the commission agent) undertakes, on behalf of the other party (the principal), for a fee, to carry out one or more transactions on its own behalf, but at the expense of the principal. Upon execution of the order, the commission agent is obliged to submit a report to the principal and transfer to him everything received under the commission agreement. The principal who has objections to the report must report them to the commissioner within 30 days from the date of receipt of the report, unless a different period is established by agreement of the parties. Otherwise, the report, in the absence of another agreement, is considered accepted (Articles 990, 999 of the Civil Code of the Russian Federation).

Let’s say a company applies the simplified tax system with the object of taxation “income reduced by the amount of expenses.” According to paragraphs. 24 clause 1 art. 346.16 of the Tax Code, when determining the object of taxation, it can reduce the income received for expenses in the form of payment of commissions.

However, we must not forget that according to paragraph 2 of Art. 346.16 of the Tax Code, the taxpayer of the simplified tax system accepts expenses subject to their compliance with the criteria specified in paragraph 1 of Art. 252 of the Code. Among them is the presence of documentary evidence, in particular, documents that:

issued in accordance with the legislation of the Russian Federation;
indirectly confirm the expenses incurred (including a report on the work performed in accordance with the contract).

It is also necessary to remember the requirement of Art. 346.17 of the Tax Code, according to which expenses of the taxpayer are recognized after they are actually paid. Payment for services is recognized as the termination of the obligation of the taxpayer - the purchaser of services to the seller, which is directly related to the provision of services. This means that the amount of commission payment to the company must be included in expenses at the time the proceeds under the contract from buyers are credited to the current account without taking into account the commission.

The company should request from the bank a commission agent’s report confirming the commission expenses, since there is a risk of additional tax paid in connection with the application of the simplified tax system during an audit by tax services if there are no documents confirming the bank’s commission.

Accounting

The obligation of simplified enterprises to keep accounting records from January 1, 2013 is enshrined in Law No. 402-FZ of December 6, 2011.

To record the movement of electronic money, account 55 “Special accounts in banks” with the corresponding sub-account “Electronic money” can be used.

The following entries can be made in accounting:

Debit 55, subaccount "Electronic money", Credit 62

payment (prepayment) has been received from the buyer of goods (works, services) (money has been transferred to an electronic wallet);

Debit 51 Credit 55, sub-account "Electronic money",

money was transferred from an electronic wallet to a current account;

Debit 76, subaccount "Settlements with the payment system operator", Credit 55, subaccount "Electronic money";

the commission of the electronic payment system is withheld from the electronic wallet;

Debit 91-2 Credit 76, subaccount "Settlements with the payment system operator",

payment system commission is written off as expenses;

Debit 62 Credit 90-1

revenue from the sale of goods (work, services) is reflected.

Message to the Federal Tax Service

Organizations and entrepreneurs, in addition to reporting to the inspectorate about the opening or closing of bank accounts, must inform the tax authority about the emergence or termination of the right to use corporate electronic means of payment for electronic money transfers (clause 1.1, clause 2, article 23 of the Tax Code of the Russian Federation). Such information must be submitted to the Federal Tax Service within seven days from the date of emergence (termination) of this right. The Federal Tax Service of Russia recalled this obligation in its Information Notice dated July 13, 2011.

A separate article establishing liability for violation of this obligation has not been introduced into the Tax Code. For failure to comply with the deadline provided for reporting the opening or closing of accounts, a fine of 5,000 rubles will be charged. (Clause 1, Clause 2, Article 23, Article 78 of the Tax Code of the Russian Federation).

Thus, for violation of the deadline for transmitting to the inspection the information specified in paragraphs. 1.1 clause 2 art. 23 of the Tax Code, a taxpayer may be held liable:

or according to Art. 126 “Failure to provide the tax authority with information necessary for tax control” of the Code;
or according to Art. 129.1 “Illegal failure to report information to the tax authority” of the Code.

Forms and formats of messages provided for in paragraphs 2 and 3 of Art. 23 of the Tax Code, the procedure for filling them out, as well as submitting messages in electronic form via telecommunication channels, was approved by Order of the Federal Tax Service of Russia dated June 9, 2011 N ММВ-7-6/362@.

I.N.Novikov

Tax consultant

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

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

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

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

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

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

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

Reflection of acquiring in 1C Accounting

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

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

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

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

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

Acquiring and retail sales

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

This document created the transactions shown in the figure below.

Receipt of funds from the bank

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

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

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

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

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