Corporate card for legal entities how to report. How are payments made using a corporate card? Storage, issuance and return of corporate cards

Both large enterprises and representatives of small and medium-sized businesses often have expenses associated with business activities, because without them the normal functioning of the business is simply impossible. Moreover, all expenditure and income transactions must be carefully monitored by accountants and reflected in reporting documents. And, for example, in large enterprises the manager has to finance several departments that pay for certain goods and services. It is for the convenience of payments that banks offer corporate cards. Next, we will talk about what a corporate card for legal entities is.

What it is

A corporate bank card of a legal entity is, in simple words, a bank card linked to the current account of an entrepreneur.

In fact, it is physically not much different from the plastic cards we are used to, but nevertheless, it has several of its own features, as well as its own special purpose. Using a corporate card, employees have the opportunity to pay for goods and services for the needs of the enterprise in Russia or abroad.

Please note that the corporate card is not intended for transferring wages and social benefits.

Why does a company need to issue a bank payment instrument? In fact, this is an integral payment instrument, because any company carries out some kind of expense transactions almost every day, and each of them is accompanied by a large document flow, which complicates the work of an accountant. A payment bank card linked to a legal entity's current account allows you to simplify the payment system and more effectively track all expenses.

By the way, it is impossible not to note the fact that an entrepreneur can issue several non-personal bank cards for several employees, with each card being linked to one main account, and when carrying out expense transactions, the funds will be debited from the general current account of the legal entity. In addition, the manager can set a certain limit for each individual card.

Why do legal entities use payment plastic?

Each company undoubtedly has its own reason for issuing payment cards. However, the use of corporate bank cards may be required in the following cases:

• expenses of seconded employees;
• entertainment expenses;
• payment for utility services;
• settlement with suppliers;
• payment for stationery;
• payment for other services related to business activities.

As you can see, a corporate card is a universal tool with which you can pay for goods and services. That is, in essence, this is the same payment instrument that most individuals use, but only corporate cards are intended to pay not for the personal needs of employees, but for the business needs of the enterprise.

Corporate credit card: service features

The range of financial services of banks is quite wide, and for both individuals and legal entities, respectively, each entrepreneur can, at his own request, issue a debit card or credit card. Accordingly, debit is easier to register because it does not have a credit limit, so all expenses will be made within the balance of the entrepreneur’s current account.

A corporate credit card is issued upon a personal application from a legal entity. A card with a credit limit allows you to pay the current expenses of the enterprise using bank credit funds. The credit limit is set by the financial institution for each client individually; the average turnover for the billing period is taken into account. Accordingly, the credit limit cannot exceed the amount of monthly receipts on the card.

By the way, legal entities, just like individuals, are obliged to pay interest to the bank for using a credit limit.

Registration of a corporate card

So, if your company needs a plastic payment instrument, then you can easily open it at a commercial bank. As an issuer, you should choose the financial institution where you have a current account. By the way, it is worth immediately determining the circle of officials who will receive payment plastic, that is, those company employees whose job responsibilities involve expense transactions. For example, a card is usually needed by the director and his deputy, chief accountant and other officials.

So, first of all, to get plastic you need to contact the bank and write an application to issue a card. By the way, the bank offers several products for corporate clients, including various types of plastic cards. Before making the right choice, you need to carefully study service tariffs, account replenishment methods, limits, interest rates for credit cards, currency conversion conditions, validity period and other nuances.

By the way, if a representative of the board of an enterprise issues several cards linked to one account, then he needs to collect data from all employees who will use plastic in the future. That is, you need to provide the bank with the passport details of the employees.

Please note that no later than 7 days after receiving the plastic, you must inform the tax office about opening an account.

Features of use

The procedure for using corporate cards must be approved by the company's management. Therefore, it is recommended to create regulations on the procedure for using corporate cards. These provisions must contain several information:

• list of permitted plastic card transactions;
• a limit on monthly expenses for each individual employee, depending on his job responsibilities;
• the period during which the employee uses the payment instrument;
• procedure and deadlines for submitting reports for expense transactions;
• a list of documents that the employee is required to provide as a report for expenses;
• providing a receipt for the protection of access data to the card account (keeping the PIN code secret);
• responsibility for violation of the rules of the situation.

Please note that the rules for opening and using card accounts for legal entities are regulated by law, namely the Labor Code, Tax Code, Federal Law and Central Bank regulations.

Let's give an example: when opening a card account at an enterprise, a representative of the board must issue an order on the basis of which a certain list of officials will use the payment card on duty. Employees of the company must familiarize themselves with this order, who, in turn, must submit an application to the management for the issuance of plastic cards to make certain expenses. In addition, the accountant must keep a journal in which he will keep records of the acceptance and issuance of payment cards to certain employees, indicating the amount of expenses and the purpose of payments.

It should be noted that at the end of the month the bank is obliged to provide cardholders with a report on the flow of funds, that is, on incoming and outgoing transactions.

And finally, pay special attention to the fact that company employees are required to provide a full report on expenses incurred. Accounting documents include invoices, cash receipts, sales receipts, documents that will indicate the intended use of funds. By the way, it is not prohibited to withdraw cash from a payment card; the only caveat is that for the use of these funds you also need to provide a full report in the form of payment orders, cash receipts and sales receipts.

Those employees who improperly used funds should be punished as follows; the amount of funds for which a report was not received in the accounting department will be deducted from the employee’s salary.

Use of corporate cards

Accounting entries

• An accountant must carefully monitor all incoming and outgoing transactions in the company. Today, accounting is carried out in a specialized 1C program. According to the established rules, accounting entries for corporate cards are accounted for in specialized account number 55. For plastic cards, entries will look like this:
• D-t 55.04, K-t 51 – receipt of funds on the card account;
• D-t 71.01, K-t 55.04 – expense operation;

Dt 91.02, Kt 55.04 – commission fee at a financial institution.

Advantages of corporate payment cards

First of all, it should be noted that a payment card is a universal payment instrument that can be used in Russia and abroad. This is especially true for enterprises that often send their employees abroad. Indeed, in this case, they do not need to exchange currency to pay for goods and services in foreign currency; the conversion is carried out automatically.

1. Plastic corporate cards also have other obvious advantages:
2. Management or an official of the company does not need to contact the bank every time in order to receive the necessary amount for certain expenses, including when arranging a business trip for employees.
3. It is enough to open one card account at a bank and receive several payment cards for employees who, as part of their duties, perform expense transactions for the needs of the company.
4. Thanks to plastic cards, it is easy to track employee expenses.
5. You can top up your card account in several ways, including remotely using Internet services.
6. Using bank cards, you can receive cash at any time of the day, since ATMs operate around the clock, but bank branches operate on a certain schedule.
7. If you have a corporate card, the procedure for receiving funds by employees greatly simplifies the work of the accounting department; to receive cash, it is enough to receive a plastic card against a receipt; the procedure for registering the issue of cash is longer.
8. Finally, the last advantage is security, because the funds on the card account are reliably protected from fraudulent activities by third parties, they are almost impossible to steal, even if the card is lost and it is easy to block and re-issue it.

By the way, the main advantage of the card is that it is enough to contact the bank once and write an application for issue in the future within 3 years, you can use it without additional visits to financial institutions. Then, after the expiration date, you can order new plastic.

Thus, it will be obvious to every entrepreneur why corporate cards are needed. They allow you to carefully monitor employee expenses and reduce the time required for issuing cash to carry out expense transactions. In addition, obtaining bank plastic will be simple and quick at any commercial bank.

The accounting departments of many companies are littered with such memos. Accounting for accountable persons in organizations whose activities involve numerous travel and entertainment expenses is a 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 cash management of the enterprise.

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.

A corporate bank card is a modern mobile means of payment that allows employees to make purchases and pay bills in the interests of the organization almost anywhere and at any time. We'll tell you what corporate bank cards are, how they differ from regular ones, as well as the procedure for issuing and using them.

What are corporate cards

Employees constantly have to pay something on behalf and in the interests of their organizations: entertainment and travel expenses, bills from suppliers, utilities, office supplies, travel tickets, etc.

In order not to pay such expenses at their own expense, employees are forced to contact the organization’s cash desk for the issuance of accountable amounts of money, as well as submit reports on funds already spent. In this case, the limit established by clauses 5 and 6 of the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U must be observed for the withdrawal of funds from the cash desk within the framework of one agreement (100,000 rubles).

Cheat sheet on the article from the editors of BUKH.1S for those who do not have time

1. Corporate card is a type of debit and credit bank cards that allows employees of an enterprise to independently pay for hospitality, travel and other expenses directly related to the economic activities of the organization.

2. The money on the corporate card is the money of the organization itself, and when using the card, money is automatically spent from its current account.

3. Corporate cards are debit and credit, personal and bearer, ruble and currency.

4. Organizations are not required to inform tax authorities and extra-budgetary funds about the registration of corporate cards.

5. Corporate cards can be used both for cash withdrawals and for non-cash payments.

6. The organization independently approves the reporting procedure for money withdrawn and transferred from a corporate card.

Thus, the standard issuance of money on account is associated with certain inconveniences: time costs, paperwork and restrictions on the amount of funds. A much more convenient and modern alternative to this method of issuing money to employees is their use of corporate bank cards.

A corporate card is a type of debit and credit bank cards that allows employees of an enterprise to independently pay for hospitality, travel and other expenses directly related to the organization’s business activities.

The money on such a card is the money of the organization itself, and when using the card, money is automatically spent from its current account. Alternatively, from the card account to which the corporate card is linked. Therefore, corporate cards often have a limit on withdrawals and spending of funds in order to prevent large waste.

The right to use corporate cards can be granted to either one employee of the organization (for example, the chief accountant) or several. Typically, corporate cards are held by the director, accountant, secretary, as well as those employees whose activities involve regular business trips.

Corporate cards are of the following types:

Debit– the organization’s own funds are used for calculations. At the same time, it is possible to connect an overdraft - if your own funds run out, the bank provides borrowed funds to the organization in a certain amount.

Credit– employees withdraw and pay with money not from the organization itself, but with borrowed funds belonging to the credit institution.

Also cards can be personalized(are issued to a specific employee and can only be used by him) and bearer cards(unnamed, payments and withdrawals from such cards are allowed to any person presenting the card for payment).

In addition, there are ruble and foreign currency corporate cards. Registration of the latter is justified, in particular, when it becomes necessary to pay expenses associated with foreign business trips of employees.

Registration of corporate cards

The procedure for issuing and receiving corporate cards is regulated by the Regulations of the Central Bank of the Russian Federation dated December 24, 2004 No. 266-P “On the issuance of payment cards and on transactions performed with their use.” Corporate cards are issued by banks on the basis of a corresponding application from the organization.

A corporate bank card is not a bank account, but is just a means of payment (clause 1.12 of the Regulations of the Central Bank of the Russian Federation dated December 24, 2004 No. 266-P). Therefore, opening a corporate card is possible only if the organization has existing bank accounts. It is impossible to get a card without a valid account.

A corporate card can be linked to an existing current account, or a separate account can be opened for such a card. If an organization opens a special card account, the money in it will be stored autonomously and independently of the money in the current account. Several corporate cards can be linked to one account.

Organizations are not required to inform tax authorities and extra-budgetary funds about the issuance of corporate cards. However, they are not obliged to notify about the opening of card accounts, since this obligation was abolished by Federal Law No. 52-FZ of April 2, 2014.

When opening a card account for a corporate card, the application for its opening (on behalf of a legal entity) is usually accompanied by an extract from the Unified State Register of Legal Entities, an application from the future corporate card holder about the issue of the card, his passport, as well as a power of attorney for the card holder with the right to dispose of funds on the card. A specific list of documents is established by the bank.

The bank also offers to set certain limits on writing off money from the card. Individual limits can be set for each card. They can be permanent or temporary. For example, by agreement with the organization, the bank may prohibit holders of corporate cards from debiting more than 10,000 rubles per week from the card.

Corporate cards

What do you think hinders the widespread use of corporate bank cards?

Use of corporate cards

Corporate cards can be used both for cash withdrawals and for non-cash payments. Moreover, to carry out these operations, employees do not need to write any application, and management does not need to issue a separate administrative document (clause 6.3 of the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U). There is no need to transfer money from the bank to the company’s cash desk and issue it for reporting. When withdrawing cash from a corporate card, you also do not need to transfer this money through the cash register.

Money using the card can be withdrawn and transferred to another account by the employee himself at any time when the need arises. A special case of such a need is a business trip.

When going on a business trip, an employee can use a corporate card to pay for travel tickets, fuel and lubricants, hotel rooms, canteen and cafe services, as well as all related hospitality expenses. In addition, if you have a corporate currency card, an employee located outside of Russia can freely withdraw foreign currency from such a card.

All money written off from the corporate card in this way is automatically considered issued to the posted employee on account. An employee returning from a business trip only needs to report on the expenses incurred using the unified form No. AO-1.

At the same time, it is not necessary to prepare reports on all cases of spending funds from the card. The legislation does not contain such rules. Therefore, the employee has the right to provide a single advance report for all cases of withdrawing and spending money from the card. Providing supporting documents (cash receipts, travel tickets, etc.) occurs in the general manner.

The organization independently approves the reporting procedure for money withdrawn and transferred from a corporate card. The frequency of submission of such advance reports to the accounting department is also determined by the organization itself, taking into account the nature of its business activities.

To be able to use a corporate bank card, an employee must have a personalized corporate card or be on the list of employees of the organization who have the right to use non-registered corporate cards. This list is approved by the head of the organization.

According to the general rule, due to the very essence of a corporate card, it is not allowed to be used for the following purposes:

• payment of salaries to employees;
• payment of benefits and compensation to employees;
• acquisition of goods and services for personal purposes not related to the economic activities of the organization.

But this rule does not mean that money from a corporate card cannot be used for the above purposes. In fact, they can, since the legislation does not contain any restrictions on the use of corporate cards. At the same time, withdrawing money from the card for purposes not determined by the needs of the organization itself must be properly formalized. So, to pay salaries, an accountant can withdraw money from the card and deposit it into the organization’s cash register using a cash receipt order.

Employees can also use corporate cards for personal purposes (this cannot be tracked and prevented in a timely manner), but this results in waste. It must be made up from the employee’s salary.

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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 an organization:

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.

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

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 an individual acting as an authorized representative of the company. This can be either the director of the company or any other person. It is his name, and not the name of the company, that will be indicated on the card.

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

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

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

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

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

Receiving cash;

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

Receiving cash in foreign currency outside the territory of Russia;

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

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

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

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

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

For report

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

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

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