Corporate bank cards are increasingly used in settlements with accountable persons. This means of payment is convenient to use to pay for travel, hospitality and business expenses of the organization. Using a corporate card, an employee can pay for goods and services by bank transfer, as well as receive cash for expenses at ATMs and banks. Which type of corporate cards to choose, how to issue them and how to record transactions related to them, we will tell in the article.

What are the benefits of using a corporate bank card?

1) The employee gets round-the-clock access to the organization's funds.

2) Ruble funds are automatically converted into the payment currency when paying for services abroad.

3) Document flow is reduced, accounting is simplified and time is saved.

Money is issued under the report, bypassing the cash desk. An accountant does not need to write a check and receive cash from a bank. There is no need to bring cash to the cash desk, give it to the employee and draw up cash documents. No need to make entries in the cash book (decisions of the Seventh Arbitration Court of Appeal of December 20, 2012 N A03-6142 / 2012 and the Third Arbitration Court of Appeal of January 30, 2013 N A33-15574 / 2012).

The employee does not need to write an application for receiving money under the report and endorse it with the manager, as required by paragraph 6.3 of the Procedure for conducting cash transactions (approved by the Instruction of the Central Bank of the Russian Federation of 11.03.2014 N 3210-U).

4) The employee can receive accountable funds, even if he did not report on the previously received amount.

It is not necessary to fulfill the requirement of clause 6.3 of the Procedure for conducting cash transactions (approved by the Instruction of the Central Bank of the Russian Federation of March 11, 2014 N 3210-U), according to which cash is issued from the cash desk under the condition that the accountable person fully repays the debt for the previously received amount. Indeed, in this case, cash transactions are not carried out.

5) When paying with a corporate card, you do not need to comply with the cash payment limit.

Recall that at the moment the maximum amount of cash settlements under one contract is 100,000 rubles (clause 6 of the Directive of the Central Bank of the Russian Federation dated 07.10.2013 N 3073-U). This restriction does not apply when paying expenses with a corporate card, since we are talking about non-cash payments. In this case, the organization can set its own limit for payments by corporate cards.

It is also important to note that if the accountant withdraws cash from the card through an ATM and further pays for goods (works, services) on behalf of the organization, it is required to comply with the limit.

6) Expenses made using the card can be controlled online by the employee.

7) The costs and risks associated with the receipt, transportation and storage of cash are reduced.

What types of corporate cards exist?

Legal entities can open the following types of bank cards for their employees (Regulation of the Bank of Russia dated December 24, 2004 N 266-P "On the issue of payment cards and on operations performed using them"):

- Debit card. It is used to make transactions by its holder (employee) within the spending limit - the amount of money the organization has in its bank account. An overdraft may be provided for such a card - a loan provided by a bank to an organization in case of insufficiency or absence of money in its account;

- Credit card. It is used to perform operations by its holder (employee) at the expense of funds provided by the bank to the organization within the spending limit in accordance with the terms of the loan agreement.

Both those and other corporate cards can be registered and unnamed.

Name cards issued to a specific employee of the company. His name and surname are indicated on the front side of the card. Other persons are not entitled to carry out operations on it.

Unnamed cards issued to the company. An impersonal corporate card can be used by any person from the approved list of accountants. In the event of an employee's dismissal and a new accountant hiring, the card will not have to be reissued.

In practice, debit corporate cards are the most common in use. They can be released either to a special card account , or to current account organizations.

The advantage of linking corporate cards to a current account is that accountable persons have open access to the organization's funds at any time of the day. This is also a disadvantage of such cards in terms of the safety of funds in the account. However, access to them can be limited by setting a limit on the cards.

Funds transferred to a special card account are separated from the main money of the organization. To replenish it, funds must be transferred from the settlement account of the organization. Previously, the disadvantage of opening a special card account was the need to report this to the tax authority and non-budgetary funds. However, the obligation to notify about the opening (closing) of bank accounts and the responsibility for not submitting such notifications has been canceled:

- from 01.05.2014 - for reports to the Pension Fund of the Russian Federation and the FSS (Law of 04.02.2014 N 59-FZ);

- from 05/02/2014 - for messages to the IFTS (Law of 04/02/2014 N 52-FZ).

How to issue corporate bank cards?

Bank agreement

After the choice is made in favor of any type of corporate cards, an agreement is concluded with the bank on their issue and maintenance. The issuing bank sets the conditions for issuing corporate cards, the list of required documents, service fees, etc.

As a rule, the bank requires the following documents to be attached to the agreement:

• a list of employees of the organization who will use the cards;
• employee applications for card issuance;
• powers of attorney from the organization to employees-cardholders;
• documents required to open a ruble (currency) card current account, etc.

Local regulation

In order to better organize accounting and control over the organization's spending, we recommend developing an internal document that details the procedure for using corporate bank cards. In particular, it should include the following main provisions:

Position	A comment
List of expenses and transactions that can be made by an employee using a corporate card	It is important that employees know and understand that corporate cards cannot be used to pay for personal purchases. Corporate cards can be used to pay for expenses related exclusively to the activities of the organization, such as travel, representation, household expenses.
Settlement limits for corporate cards	An individual spending limit can be set for each corporate card. An organization can set both permanent and temporary limits. In addition, when using corporate cards, you can set limits on different categories of spending: cash withdrawals, the maximum amount of a single non-cash withdrawal, operations abroad, etc.
The period during which the employee must report on the funds spent using the corporate card	The legislation does not establish any time frame for the provision of a report for cases of cashless payments. The deadline set in paragraph 6.3 of Instructions of the Central Bank of the Russian Federation dated March 11, 2014 N 3210-U for the provision of an advance report applies only to cases of receiving cash from the organization's cash desk. Therefore, the employee does not need to submit an advance report after each purchase paid with a corporate card. You can do this less frequently. It is advisable to fix the period chosen by the organization in a local act.
Advance report form	For an advance report on the use of a corporate card, organizations can use both the unified form N AO-1, ​​and independently developed, containing all the mandatory details named in Article 9 of the Law of 06.12.2011 N 402-FZ "On Accounting". In the first case, when filling out an advance report, in the line “Advance payment received”, the employee will indicate the amount that he withdrew from the card. In it, he will write down the amount that he spent, paying with the help of a card by bank transfer, and put down the same amount in the “Spent” line. In the second case, form N AO-1 can again be taken as a basis. In it, for example, the line “Advance payment received” can be replaced by the lines “Money received through an ATM using a corporate card” and “Money from a corporate card was used for cashless payments”. You can supplement the advance report on the use of a corporate card with the following information: – details of the corporate card (full name of the holder, type, number and validity period); - the balance of funds on the card at the time it was received ia and return; – information about the use of the credit limit.
List of main documents confirming expenses	Card expenses are confirmed by slip-checks for purchases and terminal checks if the employee received cash through an ATM (replenished the card in cash). In the latter case, the usual primary document is applied to the checks, confirming the expenses (checks of cash registers, BSO receipts, waybills, sales receipts, etc.).
The procedure for collecting funds from an employee in the absence or failure to submit documents confirming the intended use of a corporate card on time	Funds used from the card, for which the holder did not submit a report or supporting documents within the prescribed period, are withheld from his salary in accordance with labor legislation. It should be borne in mind that, according to the tax authorities, if an employee does not report on the expenditure of funds in a timely manner or does not return the funds received under the report, he has income from which the employer withholds personal income tax. The judges also agree with this conclusion (decisions of the Presidium of the Supreme Arbitration Court dated 05.03.2013 N 14376/12 and N 13510/12, FAS West Siberian dated 19.02.2014 N A45-25321 / 2012, FAS East Siberian dated 01.24.2014 N A19- 2278/2013).

With the procedure for the application and use of corporate cards approved by the organization, their holders should be familiarized under signature.

It is possible to do without developing an internal regulation on the procedure for using corporate cards as a separate document. But then such an order should be prescribed in other local regulations. For example, in the regulations on the procedure for reimbursement of travel expenses, the issuance of accountable funds, the submission of advance reports on travel and business expenses, as well as entertainment expenses.

Order defining the circle of employees who are entitled to use corporate cards

If an organization opens unnamed cards, then their transfer to employees is carried out on the basis of an order from the head. In the event of an employee's dismissal, a new accountant is hired, an updated order will have to be submitted to the bank.

Full liability agreement

It is advisable to conclude agreements with employees holding corporate cards of the organization on full liability, in which they describe the inadmissibility of disclosing information about the PIN code of the card to third parties, responsibility for violating the established procedure for its use, and the procedure for compensation for damage. In this case, the organization will have the right to demand from the employee responsible for the lack of funds on the card, compensation for the full actual damage (Article 242 of the Labor Code of the Russian Federation).

At the same time, it should be borne in mind that the employer is not entitled to conclude agreements on full liability with employees whose position or the specific work entrusted to them is not provided for in a special List approved by the Decree of the Ministry of Labor of December 31, 2002 N 85 (Article 244 of the Labor Code of the Russian Federation, letter Rostrud dated October 19, 2006 N 1746-6-1). The liability of such employees to the employer in the event of a shortage of funds on the corporate card is set within the average monthly earnings (Article 241 of the Labor Code of the Russian Federation).

Book of registration of issued corporate cards

We recommend that you record the issuance and return of corporate cards in a special ledger for registering issued corporate cards. An alternative to such a book may be an act of acceptance and transfer of a card. Organizations can develop the forms of these documents on their own (taking into account the details required for primary documents).

An excerpt from the book of registration of issued corporate cards or the act of acceptance and transfer of the card

Name of the employee and his position	Card details (bank name, card number, expiration date, card type)	The balance of funds on the card	Credit limit	Signature confirming the fact of handing over to the employee an envelope with a PIN code
Ivanov I.I.	1111111111111111	RUB 1000.00	RUB 50,000.00	Ivanov

Most payment cards have a CCV code - the code requested when paying via the Internet (indicated on the back of the card). In order to avoid fraudulent actions, it is advisable not to indicate it in the act of acceptance and transfer of the card.

How to keep accounting of corporate cards?

The basis for accounting for the amounts of transactions performed using corporate cards is the register of payments issued by the bank or an electronic journal. Usually, funds are debited or credited for card transactions no later than the business day following the day the bank receives the register of payments or an electronic journal from a single settlement center. Then such documents can be transferred to the organization.

The movement of funds on bank cards can be reflected using account 55 "Special accounts in banks" with the allocation of a separate sub-account, for example "Corporate cards" (Instructions for the application of the Chart of Accounts, approved by order of the Ministry of Finance dated October 31, 2000 N 94n).

When building analytical accounting for this subaccount, it is necessary to proceed from the conditions for using corporate cards:

• If a minimum balance is set on the card account, then it is advisable to open sub-accounts of the following order “Minimum balance”, “Payment limit”.
• If several card accounts are opened (for each corporate card), then a subaccount is opened in the analytics for each account (for each cardholder).
• If several corporate cards of different employees who are entitled to make payments within the general payment limit are issued to one card account, then it becomes necessary to maintain analytical records in the context of cardholders.
• It is possible to open sub-accounts of the second order of the sub-account "Special card account in the bank" in the context of household, travel and entertainment expenses, depending on the organizational, economic and other characteristics of the organization, as well as in order to converge accounting and management accounting.

Accounting entries that reflect transactions using a corporate bank card depend on the type of card.

Debit card

Block of accounting entries for a debit corporate card

Debit

Credit

Operation

<О приостановлении операций по счету>

The decision of the tax authorities to suspend operations on a company account also applies to corporate cards that relate to this account. This conclusion was first made by the Ministry of Finance of Russia in a letter dated 07.06.12 No. 03-02-07 / 1-135 (answer to a private request).

How to block a card

A bank that has received a decision from the inspectorate to block an account suspends all expenses on this account (clause 1, article 76 of the Tax Code). As the Ministry of Finance explained, there are no exceptions for corporate cards. And this means that as soon as the tax decision comes to the bank, it will block both the account and the card. After all, a corporate card is tied to a bank account.

After blocking, debit transactions on the card will not be possible, it will no longer be possible to pay or withdraw cash through an ATM. Neither withdraw cash from an ATM, nor transfer funds from the card to another account.

Frozen Operations

Difficulties arise in situations where information about card expenses is received by the bank after blocking. The fact is that at the time of payment or cash withdrawal through an ATM, the bank does not deduct money from the card, but only freezes it on the account. That is, the company cannot use them, but in reality the money does not leave the account. After some time, the bank receives a register of transactions from the payment system (Visa, MasterCard). It is according to this register that the bank sends money to organizations where they paid with a card. This means that several months can pass between paying by card and actually debiting money. During this period, the tax may well block the account.

In a commented letter, the Ministry of Finance said that during the blocking period, the bank is not entitled to transfer money, even though the card payment was made before the suspension of operations. Meanwhile, this does not mean that the company has to pay again or the card payment is cancelled. The surveyed banks confirmed to us that the bank would not return the frozen amounts to the company's account, but would execute the payment as soon as the tax authorities unblocked the account.

The company, in turn, has the right to record the purchase with a corporate card on the day of payment and recognize expenses for profit tax purposes. As confirmation of the costs, the company will have a receipt of the terminal through which the payment was made by the card. The actual debiting of money from the account in this case does not play a role. This was confirmed to us by experts from the Russian Ministry of Finance.

Accounts will only be blocked online.

The decision to block accounts from August 1 will be only electronic. This change has both pros and cons. On the one hand, decisions will reach the banks within a day. On the other hand, companies are deprived of the opportunity to personally pick up the decision by proxy of the bank (for more details, see below). "UNP" No. 25, 2012, p. 4 “New amendments have been made to the Code regarding offset, refund, blocking and balance”).

Corporate card - accounting for it is associated with some nuances that raise questions among accountants who encounter this financial instrument for the first time. In this article, we will give answers to frequently asked questions that arise when corporate cards are used.

Which card is better to have - debit or credit?

For corporate purposes, it is possible to issue various types of bank cards:

• only debit (the card will be replenished with funds before they can be spent);
• credit (funds on the card are provided by the bank within the limit);
• debit with an overdraft (there is the possibility of spending funds in excess of the debit balance - as a rule, also limited).

Which card to choose depends on the purposes for which it is issued, as well as on a certain degree of trust in the employee who will use it. For example, if a manager draws up a card for use on business trips, including foreign ones, it is advisable to provide for the possibility of spending funds on a loan or overdraft (“extra” money may come in handy). If the card is issued to a business executive for regular small purchases within the budget, a debit card with a fixed monthly top-up may be the best option.

NOTE! If a period of interest-free use of credit funds is established on a credit card, the economic benefit from such use for tax purposes does not need to be calculated (see letter of the Ministry of Finance dated 18.04.2012 No. 03-03-10 / 38).

How to issue a card to an employee in accounting?

The card itself is the property of the bank that issued it. Therefore, the fact of issuing a card to an employee is not reflected in the accounting accounts of the enterprise for which it was issued. An enterprise can keep a record of such cards in a special journal or form a list of powers of attorney issued to employees to receive a card from a bank. If it is necessary to confirm the receipt of cards by employees, a document (for example, a register for issuing cards) can be requested from the bank.

How should card transactions be regulated?

If corporate cards are used in an organization, it is advisable to approve the procedure for using cards and submitting reports on funds spent by a local regulatory act.

Such a regulation will also help in cases of:

• Settlement of possible claims of tax authorities on the procedure for reflecting the funds spent on corporate cards in accounting. For example, if the internal regulations do not establish a clear procedure for reporting an employee on funds withdrawn from a card through an ATM, the tax authorities may consider that in this case, all amounts withdrawn from the card should be transferred through the cash desk of the organization (received according to PKO and immediately draw up cash settlement for issuance under report). Of course, such a claim is based on rather weak grounds, because in fact the money did not get into the cash desk of the enterprise. But in order to avoid such nuances, it is better to register all options for spending funds from the card and reports on them in the internal regulations.
• Making claims to an employee in case of misuse of card funds or detection of shortages and abuses. With the correct execution of the internal regulations, it will be possible not only to withhold losses from the misuse of funds from the salary of the guilty employee, but also to apply a disciplinary sanction to the employee under Art. 192 and part 1 of Art. 81 of the Labor Code of the Russian Federation (for violation of the provisions on discipline in the organization).

Do I need to submit information about corporate cards to the tax office?

Law No. 52-FZ of April 2, 2014 “On Amendments…” effective May 2014 abolished the obligation of taxpayers to submit to the tax authorities information on the opening (closing) of bank accounts.

As noted above, the very issuance of bank cards also refers to the operations of the issuing bank, and not the enterprise.

Thus, it is not required to inform the tax office that you have issued a corporate card.

How does an employee account for the funds spent from the card?

The money on the card belongs to the company and is at its disposal. Therefore, the obligation to report to the employee arises only when he paid with a card or withdrawn cash from an ATM.

As a general rule, funds used by an employee from a corporate card are considered as accountable amounts. Accordingly, the reporting procedure for them is similar. The employee should:

• Prepare an advance report on the amounts spent. You can do this using the standard AO-1 form, but you can also use the form approved within the organization (for example, the internal regulations for the use of corporate cards may also contain a special report form).

All the details of preparing an advance report, when expenses are paid by a corporate bank card, are set out in the Ready solution from ConsultantPlus.

• Attach supporting documents to the report: KKM checks, invoices, acts, etc.
• Submit a report to the accounting department of the enterprise in the manner and within the time limits stipulated by the regulation on the use of corporate cards.

NOTE! Banks periodically (usually monthly) compile and send statements to customers on their card products. Thus, the reports of employees using cards are quite easy to check in terms of cashless payments and withdrawals through ATMs.

Is it possible to withhold damages from an employee for spending funds for other purposes?

Yes, you can. Subject to a number of conditions:

• the amount of damage can be assessed;
• the employee’s fault in the damage is proven (for example, the purchase of goods for personal needs is confirmed by a bank statement on a personal card and copies of the seller’s payment documents);
• an order (order) of the head of the enterprise was issued to withhold the amount of damage from the employee's salary no later than 1 month from the moment the fact of damage and guilt was established (Article 137 of the Labor Code of the Russian Federation);
• the size of the deduction made corresponds to the norms established in Art. 138 of the Labor Code of the Russian Federation;
• the employee does not dispute the deduction (Article 137 of the Labor Code of the Russian Federation).

Learn more about payroll deductions .

What are the typical postings for transactions with corporate cards?

In accounting, card transactions are reflected using accounts 55 “Special accounts in banks” and 71 “Settlements with accountable persons”. Typical operations are presented in the table:

			Note
		Replenishment of a corporate card	Account 55 is maintained in analytics for each card account
		Use of bank credit	For credit card and overdraft
		Charged off payment for services or bank commission on the card
		The employee paid the expenses by bank transfer. Employee received cash by card	Posting is performed if the accounting department has means of operational control over movements on the card, for example, Internet banking
25, 26, 44, 60, 76		The report of the employee on the amounts spent is reflected	Posting is done on the date of acceptance of the report
		The fact that the employee used the card to pay expenses is reflected	If there is no operational control. Information that the card funds were spent on these expenses came from the employee (reflected in the report)
		Reflected the use of card funds according to the bank's report and the employee's report	As of the date of receipt of the bank's report
		Interest accrued on loans	For credit cards and overdraft
		Credit card loan repaid	Usually in the amount of the mandatory card payment presented by the bank

Read about the types of fraud associated with bank cards in the article. « Fraud using payment bank cards » .

Results

Accounting for corporate cards is carried out according to general rules. At the same time, for accounting purposes, card accounts opened with banks are classified as special bank accounts, and funds spent by employees from cards are classified as accountable amounts. The procedure for using cards is recommended to be approved by a separate internal document, in which all aspects of their use are recorded, paying particular attention to the procedure for reporting on spending funds.

L.A. Elina, economist-accountant

7 rules for a corporate card

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

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

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

RULE 1. It is necessary to inform the tax and non-budgetary funds about the card account

A separate bank account is opened for a corporate card paragraph 2 of Art. 11 Tax Code of the Russian Federation. This account (both its opening and its closure) must be reported to the IFTS, the FIU, and the FSS at the location of the organization.

The FIU-recommended form for reporting the opening of an account can be found at: PFR website→ Employers → Payment of insurance premiums and submission of reports → Reporting and the procedure for its submission → Recommended sample documents

This must be done within 7 working days from the date of opening such an account. paragraph 2 of Art. 23, paragraph 6 of Art. 6.1 Tax Code of the Russian Federation; p. 1 h. 3 art. 28, part 6 of Art. 4 of Law No. 212-FZ of July 24, 2009 (hereinafter - Law No. 212-FZ); Resolution of the Presidium of the Supreme Arbitration Court dated 21.09.2010 No. 2942/10. To do this, send:

• to the tax office - a message in the form No. C-09-1 approved Order of the Federal Tax Service No. ММВ-7-6/362@ dated June 9, 2011. When filling out this form, inform about opening a bank account, and not about the emergence of rights to use a corporate electronic means of payment (CESP). After all, KESP and a corporate bank card are not the same thing.

Reports

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

When reporting to the Inspectorate about opening a bank account to use a corporate bank card, in these cells of form No. C-09-1, you must put "1"

1 - in the bank 2 - in the body of the Federal Treasury (another body that opens and maintains personal accounts)

• in the FSS - a message according to the form recommended by him FSS letter dated December 28, 2009 No. 02-10/05-13656;
• to the FIU - a message in the recommended form, which can be found on the Fund's website.

By the way, several cards can be issued to one card account - the main and additional e clause 2.1 of Regulation No. 266-P. Moreover, cards for different employees of your organization can be issued to the same account. It is not necessary to report the issue of each of the additional cards to the inspection and funds.

RULE 2. Issuance of a corporate card is not reflected in accounting accounts

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

The bank can inform your organization about which employee the cards were issued to in the register for issuing international corporate cards or in another document (this depends on the document management system adopted by the bank and the conditions specified in your agreement with it).

RULE 3. It is not necessary to transfer money received by an employee through an ATM through the cash desk

Recently, accountants have been complaining that inspectors make remarks to them during inspections: the cash book does not reflect operations for withdrawing money from a bank card by employees. Allegedly, on the day of their withdrawal, this money must be registered as received at the cash desk and immediately - as issued against a report. If such money did not pass through the cash desk, then the organization is fined for not posting cash to the cash desk and Art. 15.1 Administrative Code of the Russian Federation.

Reader's opinion

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

Zuhra,
Ufa

However, it is clear that the money physically “did not get into the cash register”. So the accounting department can neither capitalize them, nor issue them under the report. Therefore, such transactions should not be reflected in the cash book. And the courts support just such a position, refusing to tax authorities to collect fines from organizations Decree 7 of the AAC of December 20, 2012 No. A03-6142 / 2012; 3 ААС dated 30.01.2013 No. А33-15574/2012.

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

RULE 4. The employee must report on "card" money

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

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

WE DISCUSS WITH THE MANAGER

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

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

There is an opinion that when an employee has purchased something for the company, by paying it with a card in a non-cash manner, it is not necessary to prepare a full advance report. Undoubtedly, the employee must still submit supporting documents to the accounting department and the deadlines for this should also be regulated by the leadership of your organization (for example, in the same order). Only now, an employee can attach such documents (checks of CCP, waybills, sales receipts) to a memo.

But I must say that most accountants are more accustomed to when all reports are drawn up in the form No. AO-1. In addition, the name "advance report" will help to avoid disputes with inspectors when checking the correctness of the calculation of income tax. After all, the date of approval of the advance report on the money spent by the employee x sub. 5 p. 7 art. 272 Tax Code of the Russian Federation.

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

RULE 5. If the employee has not accounted for the "card" money, they can be withheld from his salary

If the employee has not submitted documents justifying the expenditure of money debited from the card within the period established in your organization, then by order of the management, the accounting department can withhold them from the employee's salary. The same can be done if the employee spent the money for other purposes, for example, for some of his personal purposes and articles 238, 241 of the Labor Code of the Russian Federation.

WARNING THE EMPLOYEE

You can not tell anyone the PIN code of a bank card. And if it was stolen or lost, you should call the bank that issued the card as soon as possible and block it.

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

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

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

FROM AUTHENTIC SOURCES

Deputy Head of the Federal Service for Labor and Employment

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

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

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

WARNING THE MANAGER

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

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

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

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

RULE 6. Non-cash expenses of the employee and cash withdrawals are carried out through account 71

The entries that should reflect transactions using a corporate bank card depend on the type of this card. She happens:

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

But in both cases, the debiting of money from the card, which occurs at the initiative of the employee (its holder), is more customary to carry out through account 71 “Settlements with accountable persons”. The auditors agree.

EXPERIENCE EXCHANGE

General Director of the audit firm Vector Development LLC

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

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

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

Here are the postings on operations on a debit card (we will consider the example of ruble cards).

Contents of operation	Dt	CT
On the date of replenishment of the card account
Money transferred from current account to card		51 "Settlement accounts"
As of the date of debiting the commission by the bank
The bank commission deducted from the card account is accounted for as other expenses	91-2 "Other expenses"	55, sub-account "Card account"
In tax accounting, the bank commission is taken into account as non-operating expenses. sub. 15 p. 1 art. 265 Tax Code of the Russian Federation
As of the date the card was used by the employee (if the organization has immediate access to data on the movement of money on accounts)*
The card was used to pay for goods, works, services purchased by an employee		55, sub-account "Card account"
Cash withdrawn from card by employee
As of the date the employee reports on the amounts spent
The employee reported for cash withdrawn from the card and spent on the needs of the organization, or for non-cash expenses	26 “General expenses” (60 “Settlements with suppliers or contractors”, 10 “Materials”, 44 “Sales expenses”, etc.)	71 "Settlements with accountable persons"
	19 "VAT on acquired valuables"

* Some organizations do so. When employees bring reports to the accounting department with supporting documents attached to them, a posting is made on the debit of account 71 and the credit of account 57 “Transfers on the way”. When monthly reports on cards come from the bank, a posting is made on the debit of account 57 and the credit of account 55.

Reflect in accounting the amounts for which the employee did not report, it is necessary like this.

EXPERIENCE EXCHANGE

Head of Methodology and Internal Audit Department, PRODO Management LLC

“ Funds debited from the bank account of the organization as a result of a transaction using a corporate bank card are considered issued against the report of the employee. If he does not submit an advance report with supporting documents within the time period established by the management of the organization, then it is necessary to make a debit entry on account 94 “Deficiencies and losses from damage to valuables” and account 71 credit.

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

After the money is deducted from the employee’s salary or paid in cash to the cashier, this must be reflected in the credit of account 73 and the debit of account 70 “Settlements with personnel for wages” or account 50 “Cashier” ”.

Credit card transactions at own expense are treated in the same way as debit card transactions. And operations on the use of the credit limit and the return of money to the bank will be reflected as follows.

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

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

RULE 7. If the corporate card is a credit card with a grace period without interest, then savings on interest do not need to be calculated

As a rule, for several days of using credit money spent from such a card, the bank does not charge any interest. Specific conditions are fixed in the contract with the bank. The Tax Code does not contain any rules for assessing material benefits from interest-free loans. Therefore, even if the organization has such a benefit, it does not have to pay income tax. This is the position taken by the Supreme Arbitration Court. Resolution of the Presidium of the Supreme Arbitration Court dated 03.08.2004 No. 3009/04. I agree with her and the Ministry of Finance Letter of the Ministry of Finance of April 18, 2012 No. 03-03-10/38.

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

• let the employee withdraw money from the card, write an advance report and return the unspent amount to the cashier;
• the cashier must issue a receipt order 0310001 clause 3.1 of the Regulations, approved. Central Bank 12.10.2011 No. 373-P;
• in accounting for the money returned to the cash desk, it is necessary to make a posting on the debit of account 50 “Cashier” and the credit of account 71 “Settlements with accountable persons”.