Accounting for payments with the supplier of the commission through the terminal. Acquiring accounting and tax accounting

Accounting for transactions using payment cards

Income from ordinary activities is the proceeds from the sale of goods, works or services (According to clause 5 of the Accounting Regulations "Income of an organization" PBU 9/99, approved by Order of the Ministry of Finance dated 06.05.1999 No. 32n).

The basis for taking into account the amounts on this account is the submission 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).

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

Bank card payment operation

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 the amounts paid, but not yet transferred funds required to use account 57 "Transfers in transit".

The bank commission for carrying out transactions under an acquiring agreement is not subject to VAT on the basis of par. 4 pp. 3 p. 3 art. 149 of the Tax Code of the Russian Federation and is included in the organization's expenses for income tax on the basis of paragraphs. 25 p. 1 of Art. 264 of the Code, for which it is required to use account 91 "Other income and expenses"

The Ministry of Finance of Russia believes that in retail organizations applying a simplified taxation system, proceeds from sales can be reflected in the accounting, as funds are received on 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 sales turnover: 118,000
Paid cash: 88500
Paid by cards: 29500
Acquiring commission: 2%

Postings	Sum	Description
D 50 "Cashier" K 90-1 "Revenue"	RUB 88,500	reflection of proceeds 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 buyers for goods paid for by bank cards
D 90-3 "VAT" K 68 "Calculations of taxes and fees", subaccount "VAT"	RUB 13,500 (88,500 rubles x 18/118)	reflection of the amount of VAT on sales in cash
D 90-3 "Value Added Tax" K 68, subaccount "VAT"	RUB 4,500 (29,500 rubles x18 / 118)	reflection of the amount of VAT on sales by payment cards
D 57 "Transfers on the way" K 62 "Buyers and Customers"	RUB 29,500	transfer to the bank of documents for the amount of payments for goods with payment cards
D 51 "Current account" К 57 "Transfers on the way"	RUB 28,910 (RUB 29,500 - 2%)	receipt from the bank of funds for the sold goods minus the bank's commission
D 91 "Other income and expenses" К 57 "Transfers on the way"	RUB 590 (29,500 x 2%)	the bank commission for acquiring was written off to 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 Protection of Consumer Rights", if there are grounds, the buyer has the right to return the goods to the seller. When the goods are returned, the funds are transferred back to the buyer's card account upon presentation of the cashier's receipt and payment card. The basis for the return of 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 payment for the goods from the payment card. In this case, the bank will cancel the transaction without sending the funds to the company.

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 perform 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 will demand to reimburse the bank for the amount of the returned purchases on its own (by payment order).

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

Equipment rental accounting

With low turnovers using payment cards, the bank can set a fee for the rental of equipment (POS-terminals).

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 units of equipment, then accounting on the account is carried out separately, for each type of equipment separately.

Rent for equipment refers to expenses from ordinary activities as selling expenses, since equipment leased from a bank to carry out transactions using payment cards is used in the company's main activities related to the sale of goods (in accordance with clause 5 of the Accounting Regulations "Organization expenses" PBU 10/99, approved by the Order of the Ministry of Finance dated 06.05.1999 No. 33n).

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

Accounting support of 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.
Acceptance of payments by plastic cards, making payments through a special POS terminal provided under an acquiring agreement.
Write-off of the cost of goods sold,.
The actual receipt of funds to the current account through the acquiring bank after processing the payments received from the company's clients.

The peculiarity of acquiring transactions is that, in fact, payments from buyers go to the company's current account after all payments by bank cards are processed by the acquiring bank, with which a special agreement has been concluded.

The acquiring agreement specifies:

Installation conditions for special equipment, its maintenance.
Payment for the bank's work: acquiring banks withdraw 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 processing and processing incoming payments is charged to the company's bank charges and is recorded on the account.
The term 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 an annual revenue of more than 40 million rubles are required to accept bank cards of the MIR payment system for payment. The only exceptions are companies located in areas without mobile communications and the Internet.

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

Although goods are sold to individuals through retail sales, they are not described on the basis of retail sales price transactions. Accounting for acquiring transactions is carried out on an account to which a separate subaccount is opened 57.03. It is active: on debit, customer purchases are displayed 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 the account, 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.

Basic accounting entries for acquiring transactions

Stages of sales in the company's accounting:

Дт62Р Кт90.01 - the revenue of the company is displayed.
Dt90.03 Kt68.02 - VAT accrual on sales.
Дт57.03 Кт62Р - display of payments of buyers through the terminal.
Dt50.01 Kt62R - receiving payment in cash.
Dt51 Kt57.03 - crediting of buyers' payments through the acquiring bank on the next operational day (depending on the bank, there may be delays of up to 3-5 days).
Дт91.2 Кт51 - bank commission.

When carrying out retail trade, it is possible not to use account 62:

Dt57 Kt90.01 - the company's revenue.
Dt90.03 Kt68.2 - VAT accrual on sales payable.
Дт51 Кт57 - actual crediting of funds to the account of non-cash payment from buyers (in the bank statement, the acquiring bank will be the payer).
Дт91.2 Кт51 - deduction of the acquiring bank's interest for processing payments.

Keep in mind! Retail trade means the sale of goods or services to the end consumer, the assets are not intended for further resale.

Practical example

Example 1

The Keyboard store carries out retail trade and accepts bank cards for payment. Under 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 kopecks (excluding VAT), and all sales were made by 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 rubles. - the buyers' payment was credited to the current account;
Dt91.02 Kt57.03: RUB 1,218.38 - Bank interest is taken into account.

Example 2

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

The accountant generated the following transactions:

Dt62 Kt90.01: 83,050.85 rubles. - the revenue of the company is displayed;
Dt90.03 Kt68.02: RUB 14,949.15 - VAT payable to tax authorities has been charged;
Dt57.03 Kt62: 28 thousand rubles. - part of the payments for the procedures was made by payment cards;
Dt50.01 Kt62: 70 thousand rubles - receiving cash payment for services rendered to individuals;
Dt51 Kt57.03: 27 160 rubles. - non-cash payment of buyers by cards is credited to the current account from the acquiring bank;
Дт91.02 Кт57.03: 840 rubles - bank commission included in other expenses.

Payment by acquiring

Payment by acquiring is a very common phenomenon in everyday life, but even those who often use this service cannot always explain all the subtleties and nuances. Let's try to talk about the acquiring procedure.

What does payment by acquiring mean?

The market and competition dictate their own rules, and now the lack of the opportunity to pay with a bank card in a store, cafe, hotel is an unpleasant surprise for the client. Today, merchant acquiring is not a luxury, but a necessity in the struggle for the consumer. This technology simplifies settlements with clients and makes any service more accessible and convenient. But let's figure it out for a start with the definition.

From the point of view of the buyer, merchant acquiring is an opportunity to pay by card, that is, by bank transfer. In technological language, this procedure literally means the following - the provision by the bank of a special device with the necessary software and information support, which allows them to settle accounts with customers using plastic cards. Bank cards of international payment systems (MasterCard International, Visa International, JCB) are available for payment by acquiring.

And even payment for travel by transport cards is also a kind of acquiring.

The conclusion of an agreement with a bank implies the provision of a whole range of services, namely:

Installation and connection of acquiring equipment, as well as its free testing;

Information support, the ability to contact the technical support service, training of employees and service personnel, briefing;

Determination of the solvency of the client's plastic card in automatic mode when carrying out an acquiring settlement;

Provision of the necessary consumables for the stable and uninterrupted operation of commercial equipment for this procedure (slips, checks);

Timely settlement of accounts with the customer - transfer of the amount of payment for acquiring to the bank account of the organization.

Obligations of the client enterprise:

Creation of technical capabilities and other conditions for the installation and connection of acquiring equipment;

Acceptance of payments by bank cards in compliance with the conditions specified in the agreement;

Timely payment of commission to the servicing bank.

In general, the installation of acquiring equipment is beneficial for everyone: the buyer gets a convenient way of paying for goods and services, the trading company gets loyal customers, the financial organization gets a commission for its part of the work. The benefits are clear.

Banks are interested in providing merchant acquiring services also because it allows them to increase the volume of loans issued using bank cards. After all, the buyer can pay with both debit and credit cards.

There is no client commission for acquiring payments, there is an opportunity to receive a promotional discount, bonuses or cashback.

For the organization, the provision of merchant acquiring services is primarily associated with an increase in customer loyalty. Depending on the type of activity and the level of competition, this service can help attract new customers, thereby increasing turnover, profit indicators, and overall business efficiency.

At the same time, there are still enterprises that do not want to install trade equipment for acquiring. The reasons may be different: unwillingness to incur additional costs (terminal rental, bank commission), deal with equipment, train employees. However, according to experts, the financial benefits from using acquiring are an order of magnitude higher than the costs of money and time.

Competitive advantages of merchant acquiring:

If a company provides the possibility of cashless payments, in the eyes of buyers it is always an additional plus. In many areas, the use of modern solutions and new developments in customer service is of fundamental importance for organizations.

In companies with a constant large flow of buyers, the introduction of payment terminals for acquiring can significantly increase the speed of service and reduce the time spent in queues.

The introduction of such a system contributes to the development of new categories of customers who prefer exclusively to pay by bank cards. According to statistics, this group of buyers has higher incomes than those who pay in cash.

Increase in the average check - marketing and psychological research asserts that a consumer is inclined to spend more when paying with a plastic card than when buying for cash.

Using the terminal for acquiring allows you to avoid many unpleasant situations associated with the circulation of cash (counterfeiting, robbery, fraud).

What are the types of payment for acquiring

According to the payment method, the following types of acquiring are distinguished:

Merchant acquiring is the most common type of service. It involves the use of a special terminal for payment by credit card in shops, cafes, hotels, and other points of sale of goods and services. To write off the required amount from the card, you must enter a pin code.

Internet acquiring - payment on the Internet by credit card. In the online store, the user places an order, selects the appropriate payment method, then automatically goes to the processing center page, where it is required to enter the payment details of the card (name and surname of the owner, number, expiration date, CVC code).

Mobile acquiring is only gaining popularity, it allows you to pay for goods and services using a special application in tablets and smartphones.

How is payment made through acquiring

Acquiring equipment is an electronic device, the so-called POS terminal, which is connected to the banking system via the Internet. All calculations are made online.

Technically, the acquiring payment process can be divided into several stages.

The buyer inserts the card into a reader (special groove) or brings it to the terminal (in the case of contactless technology), enters a pin code.

At the end, the employee who accepts the payment issues the client a check containing information about the settlement transaction.

If, for any technical reason, there is no online connection with the bank, you can carry out a cashless settlement using an imprinter. The employee calls the bank in order to check the creditworthiness of the card and, if its balance allows the transaction, receives permission to write off the funds. Then, using the imprinter, he makes an imprint of the card and enters the owner's data into a slip - a special check that is issued to the client after the successful completion of the settlement operation. This process is quite time-consuming, so it does not make sense to use an imprinter in all situations.

How does the organization receive revenue for goods and services paid for through acquiring?

At the end of the working day, a cashier's report is drawn up, which contains, among other things, information on non-cash payments, and an electronic journal of the POS terminal is formed. This data is sent to the bank that owns the acquiring equipment. A different reporting period may be specified in the contract with him.

The partner bank processes the information received and sends information about the transactions to other financial institutions - issuers, whose cards were used for acquiring payments. After a couple of days, as a rule, the amount of proceeds minus the commission is credited to the current account of the client company.

Schematically, the acquiring payment technology looks like this:

Does payment by acquiring imply a cashier's check?

Do I need to punch a check when paying by acquiring? This question is often asked by heads of trading companies who are just starting to master this technology.

Yes, indeed, Law No. 54-FZ “On the use of cash registers for cash settlements and (or) settlements using payment cards” obliges the seller to use the above-mentioned equipment during the acquiring procedure. However, this provision of the law contains exceptions. So, an online store can conclude an agreement with a bank and open an account for receiving payments from customers' bank cards for services rendered and goods sold.

When paying for an order with a plastic card, an electronic receipt is generated. According to the Letter of the Ministry of Finance No. 03-01-15 / 9-432, this document is a sufficient basis for confirming the completion of a settlement transaction and for reflecting data in accounting and tax accounting. Thus, in this case, additional printing of the check using the cash register is not required.

The return of purchases paid for by acquiring is made according to the same rules as for other forms of payment, namely, it is regulated by the “Rules for the sale of goods by remote means” (No. 612 dated September 27, 2007) and the Law “On Protection of Consumer Rights”.

Within seven days, the customer has the right to return the item purchased in the online store, without giving any reason. Before receiving the goods in hand, the consumer can also refuse to purchase at any time. The seller, when delivering an order, must attach a reference document explaining the procedure and time for returning products of good quality. If such information is not available, that is, the buyer did not receive any information on this issue in writing, the period during which it is possible to return the goods back increases to three months.

The seller has no right to refuse to return the purchase, referring to the "List of goods not subject to exchange and return" (dated 01.19.1998), since this list does not apply when selling via the Internet or in any other remote way. The seller can accept products of proper quality, provided that their consumer properties and presentation are preserved.

If a product is made according to a special order, in other words, has individually defined properties and can only be used by a specific consumer, the seller has the right to refuse to take back the sold item.

When returning the goods, both parties - both the seller and the buyer - sign the appropriate act. The law sets aside 10 days from the date of its registration for the transfer of money for the product to the buyer. From the amount due to the refund, the seller can deduct the cost of delivery of the goods (in the documents, this value should be written on a separate line). The costs of transferring money (for example, a bank transfer fee) are paid by the seller.

How is payment via Internet acquiring regulated?

The procedure and general principles of purchases by bank cards, as well as the legal basis for settlement operations, are determined by the rules of international payment systems. In addition, each country has its own laws and regulations, which should not contradict international norms. Also, the system of non-cash payments is regulated by the Central Bank, its decrees and instructions and internal banking rules.

Participants in settlement transactions using bank cards include:

Card holder;

The bank that issued the plastic card is the issuer;

Acquirer is a financial or credit organization that provides acquiring services, including settlements with a merchant. According to general banking terminology, it is also a credit institution that provides the issuance of cash from a plastic card to its holder;

A commercial enterprise that has entered into an appropriate agreement with the bank and provides its customers with the possibility of payment by acquiring;

The processing center is responsible for the technical component of acquiring settlements, provides information support to all parties to the process.

Legal relationships in this area are governed by a number of laws and government documents.

Federal laws:

"On banks and banking activities" (No. 395-1 dated 02.12.1990).

"On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" (No. 54-ФЗ dated 05.22.2003).

"On Communication" (No. 126-ФЗ dated 07.07.2003).

"On information, information technology and information protection" (No. 149-FZ of 27.07.2006).

"On Electronic Signatures" (No. 63-ФЗ dated 06.04.2011).

"On the National Payment System" (No. 161-ФЗ dated June 27, 2011).

Government Decisions:

"Regulations on the registration and use of cash registers used by organizations and individual entrepreneurs" (No. 470 of 23.07.2007).

"On approval of the Rules for the sale of goods by remote means" (No. 612 dated September 27, 2007).

The regulations of the Central Bank of the Russian Federation:

"Regulations on the issue of bank cards and on transactions performed using payment cards" (No. 266-P of 12.24.2004).

“On Amendments to the Regulation of the Bank of Russia”.

"On the return of funds for a product (service) previously paid using a payment card" (Letter No. 112-T dated 01.08.2011).

Written clarifications from other government agencies:

“On cash register equipment and cards. On refunds to the card "(Letter of the Federal Tax Service of the Russian Federation No. 30-08 / 1/43844 of 09/13/2000).

"On the right of an organization not to reflect in the cash book part of the proceeds received as a result of settlement with it with plastic cards" (Letter of the Federal Tax Service of the Russian Federation for Moscow No. 09-24 / 038509 of 05/11/2006).

"On cash equipment and cards" (Letter of the Office of the Ministry of Taxes and Duties No. 29-12 / 41320 of 23.07.2003).

Acquiring payment and accounting

The sequence of actions of the seller when making payment by acquiring:

The cashier or the customer inserts / brings the card to the terminal, the information is automatically read and transferred to the processing center.

The balance of the card and its solvency for the current operation are checked, then the cashier prints a slip in two copies, each must be signed by both the buyer and the seller.

The cashier verifies the client's signatures on the slip and on the plastic card. One copy remains with the seller, the other is taken by the buyer.

The client is issued a cashier's check indicating the amount of payment.

At the end of each day, the seller closes the cashier and generates a Z-report, in which the amount of payments from bank cards is separately recorded. The cash journal also contains information about non-cash receipts, the number of cards accepted for payment (column 12), the amount of acquiring payments (column 13). Also, the cashier draws up a certificate of similar content in the form No. KM-6.

Commission fees and payments for other services of the acquiring bank are not subject to VAT.

The document flow between the merchant and the acquiring bank is as follows.

The POS terminal automatically generates an electronic journal containing information on each transaction, and at the end of the day (or at another time specified by the agreement with the financial institution) sends it to the acquiring bank.

The bank checks the received documents and compares them with its own data.

After reconciliation, the bank transfers the total amount to the client company for all payments that have passed through the acquiring.

In practice, the financial institution makes the transfer to the enterprise minus the commission.

When reflecting a business transaction in accounting and tax accounting, the amount of non-cash proceeds must be shown in full. The commission is included in other expenses for tax accounting purposes and is debited to account 91. Organizations applying the simplified taxation system can also accept the bank's commission as an expense when determining mandatory contributions.

The way this operation is reflected in the accounting depends on the time when the bank transfers the funds due to the organization - on the day of payment by plastic card or after some time. Let's take a closer look at examples.

Example 1

On August 29, 2016, the total amount of payments for acquiring at Pulse LLC was 54,560 rubles. (including VAT 18% - RUB 8,322.71). In accordance with the concluded agreement, the amount of the received non-cash proceeds is transferred to the organization already minus the remuneration to the bank on the day of payments by cards. Acquiring commission - 1.3% of the volume of payments.

The accountant reflects in the accounting the payment for acquiring with the following entries in 1C 7.7:

		Transaction amount, rub.	A comment
	90 Sat. "Revenue"		Reflected non-cash proceeds from payments through acquiring.
90 Sat. "VAT"			Reflected the accrued VAT on the amount of non-cash proceeds from payments through acquiring.
			Transfer of non-cash proceeds by the acquiring bank to the organization's account
91 Sat. "Other expenses"			Reflected commission to the bank.

Example 2

The total amount of proceeds of LLC Quartet for May 21, 2016 was 73 680 rubles, of which 36 600 rubles - payment for acquiring from plastic cards. The commission to the servicing bank is 1.9% of the total amount of transactions per day. Every day, an electronic journal is sent to the financial institution, the transfer of funds to the company's current account occurs the next day after the bank receives information from the POS terminal.

Business transactions are reflected as follows in accounting:

		Transaction amount, rub.	A comment

	90 (Sat "Revenue")		Non-cash proceeds - payments from plastic cards through acquiring.
90 (Sat "VAT")			Calculated VAT on the amount of cash proceeds.
90 (Sat "VAT")			Accrued VAT on the amount of proceeds from payment through acquiring.
	90 (Sat "Revenue")	37 080 (73 680 - 36 600)	Receipt of cash at the cash desk of the organization (proceeds from customers).
			The electronic journal of the POS terminal was sent to the servicing bank.
			Collection of cash proceeds per day for transfer to the bank.

	57 (Sat "Sales by payment cards")		Received the amount of non-cash proceeds (payment for acquiring) minus the commission to the bank.
91 (Sat "Other expenses")	57 (Sat "Sales by payment cards")	695,4 (36 600 * 1,9%)	Reflected commission to the acquiring bank.
	57 (Sat "Cash collection")		Cash proceeds have been credited to the organization's bank account.

Payment by acquiring: transactions on examples

Sales transactions through a bank terminal

Trading company "Tricotazhnitsa" carries out settlements with customers both through the cash desk and through the POS terminal. In accordance with the terms of the agreement, the commission to the acquiring bank is 2%. During the reporting period, the amount of proceeds from sales by plastic cards amounted to 48,000 rubles (VAT 18% - 7,322 rubles).

Accounting should reflect the following typical transactions.

Payment for goods through merchant equipment for acquiring for the reporting period:
VAT was charged on the amount of non-cash proceeds using plastic cards in the calculations:
Sending an automatically generated electronic POS terminal log via the Internet:
The bank transferred non-cash proceeds minus the commission:
The amount of the commission is reflected in the accounting:

Accounting for the sale of goods or services by cash and bank transfer

The company "Clean City" provides cleaning services for cash and non-cash payments using plastic cards. In November 2016, the proceeds by the volume of work performed amounted to 97,000 rubles, of which 53,000 rubles - payment for acquiring services, 44,000 rubles - payment through the cashier. Commission to the acquiring bank under the agreement - 2.6%.

You need to reflect the following business transactions.

Payment for the services provided has been received at the cashier's office:
Posting of non-cash proceeds for services rendered paid by bank cards:
VAT is charged on the amount of cash proceeds:
VAT was charged on the amount of non-cash proceeds from payments from plastic cards:
Documents containing information about card payments were sent to the bank:
Receipt of funds from the acquiring bank to the settlement account of Clean City LLC (the amount of payments by cards minus the bank's commission):
Reflected commission to the acquiring bank:

Another example for clarity.

The buyer made an acquiring card payment for a kitchen set in the amount of 88,000 rubles. The bank account of the seller MebelShans LLC will receive non-cash proceeds in the amount of 85,800 rubles minus the bank's interest for services (the commission is 2.5%).

In accordance with Law No. 54-FZ, the seller is obliged to issue a cashier's receipt to the buyer, even if payment is made using a plastic card and the proceeds do not pass through the cashier, but go to the current account.

In this case, goods purchased with a bank card are made through to a separate section of the cash register, therefore, in the Z-report, the total amount of payments for acquiring will be spelled out as an independent line.

In the cash register, the proceeds received from plastic cards are also summed up separately, namely in column 13. Column 12 indicates the total number of cards accepted for payment for the past period (as a rule, a working day). In addition, the cashier of the organization enters similar information in the reference report (form No. KM-6). Data on cash desks and other readings of KKM counters are also reflected in the consolidated report in form No. KM-7.

The bank receives information about past acquiring payments by sending an electronic journal, which is generated automatically at the end of the working day by the POS terminal. If the equipment for settlements with cards is connected to the bank through the processing center, then the data transmission occurs immediately after each transaction.

Accounting for transactions with plastic cards

It is a widespread practice when an acquiring bank transfers non-cash proceeds to a client enterprise after deducting a commission.

Nevertheless, in accounting and financial accounting, the merchant must show income in full as it is reflected in the cash register receipt. Payment for acquiring services is written off to other expenses and is taken into account for tax purposes. This rule is valid both for companies applying the general taxation system and those working on the simplified tax system of 15%.

Commissions paid to a financial institution are not subject to VAT.

If the bank transfers money on the day of the transaction on the client's plastic card, then the payment for acquiring in 1C (or other accounting program) is reflected in the following standard transactions.

If the bank providing acquiring services transfers the proceeds to the client enterprise on the next day after the transactions through the POS terminal and the receipt of the electronic journal, then account 57 "Transfers in transit" is additionally used when recording transactions in accounting.

In retail, revenue is credited to account 90.1, bypassing account 62.

Payment for acquiring in 1C: Accounting 8.2 takes place according to a more simplified scheme, since this version of the program offers new opportunities for making transactions.

Consider the sequence of actions for recording non-cash acquiring proceeds in the 1C: Accounting program 8.2.

Example: non-cash acquiring proceeds of LLC Veterinary Pharmacy for the reporting period amounted to 96,000 rubles. The commission of the servicing bank under the agreement is 1.7%.

First, you need to open the document "Retail Sales Report" and fill in the tabs "Products" and "Payment cards and bank cards", while transactions will be generated:
We reflect the data from the received bank statement:

What is the scale of payment through acquiring in Russia?

Despite the obvious benefits and advantages, payment through acquiring is not widespread in our country, especially in provincial cities. The issue of plastic cards has grown significantly in recent years; nevertheless, Russia is still lagging behind the Western states and the United States in this respect. So, if the indicator of available bank cards per capita in the United States and other developed countries is approaching four, then our coverage ratio is less than two. Thus, acquiring as a financial service has great potential for growth and in the coming years will undoubtedly be one of the priority areas in the banking sector.

Of course, the increasing introduction of cashless payments is associated with the general level of development of banking culture and financial literacy of the population. A positive trend has recently been observed in this area. The volume of goods and services sold with payment through acquiring is growing steadily every year. The use of bank cards in everyday life greatly simplifies settlements with commercial enterprises and financial institutions.

However, according to experts, acquiring is not developing as fast in Russia as we would like it to be. In the early 2000s. according to retailers, the ratio of cash purchases to acquiring payments was 97% and 3%, respectively. Today these figures are as follows: 85% and 15%. The trend is noticeable, but the main task is to increase the pace of development of cashless payments. For this, it is necessary, firstly, to increase the distribution and installation of POS-terminals in trade and service enterprises, and secondly, to popularize the idea of such payments among the population in every possible way.

Organizations that have not yet had time to appreciate the benefits of acquiring should remember that modern technologies are designed to make our life easier and conservative views in business do not contribute to its prosperity.

How much does payment through acquiring as a bank service cost?

The practice of providing banking services for acquiring is such that the amount of remuneration most often depends on the trade turnover of the client enterprise. The commission rate varies on average from 1.5 to 4%, but the high level of competition in the banking sector is forcing financial institutions to lower interest rates. On average, the market commission for acquiring services does not exceed 1.9%. The higher the income indicators for the reporting period, the lower the percentage of deductions the company can count on. For example, large retailers (Magnit, Eldorado, Auchan) with multimillion-dollar earnings per day may have zero commissions.

Other expenses associated with obtaining an acquiring service include renting equipment. Depending on the terms of the agreement with the bank, the lease and provision of consumables can be free of charge or with a monthly fee (on average, no more than 1,500 rubles). All other services (installation, training, information and technical support) are provided by financial institutions free of charge. The main market players are Sberbank of Russia and VTB24, as well as a number of other banks with a corresponding license (Russian Standard, Raiffeisenbank, etc.)

An acquiring agreement is concluded between an acquiring bank and an organization or entrepreneur who receive payment for their goods or services using bank cards.

Acquiring allows you to attract more customers by expanding payment methods and saves the organization's resources, eliminating cash collection, worries about keeping the cash limit and ensuring the safety of funds.

Acquiring operations are applied:

in online commerce when paying for goods through a site where the buyer enters his card details manually,
in retail when paying through a POS terminal that reads the customer's card details automatically.

Let's consider business transactions and acquiring transactions in both cases.

Payments by bank cards via the Internet

To accept payment from the buyer using plastic cards, the seller must be registered in the electronic payment system (Visa, MasterCard, etc.), have a personal code and an Internet acquiring agreement with the servicing bank. The funds received as payments by bank cards are transferred by the acquiring bank to the account of the merchant organization. Usually the bank withholds a commission for acquiring transactions (clause 1 Art. 851 of the Civil Code of the Russian Federation) and then the seller organization receives the buyers' funds on its account, reduced by the amount of the acquiring commission.

On the basis of this agreement, the bank transfers to the account of the client organization the funds received as payments for the goods (work, services) sold. At the same time, the bank can withhold a commission (clause 1 of article 851 of the Civil Code of the Russian Federation).

From 01.07.2017, when making a payment with a plastic card, the seller organization is obliged to issue the buyer a cash receipt, punched using the online cash register.

Payments through the acquiring bank are received to the organization's current account only the next day, therefore, the acquiring of transactions in accounting is generated using the account. 57 "Transfers in transit" (subaccount 57.03 "Sales by payment cards"). This is necessary to control the movement of payments and take into account the commission of the acquiring bank.

Postings:

Dt 57.03 Kt 62.02 - the prepayment for goods using a bank card is reflected - 1000 rubles (the basis is the register of payments);
Дт 51 Кт 57.03 - funds were credited to the account, minus the commission of the acquiring bank - 900 rubles. (basis - bank statement);
Dt 91.02 Cr 57.03 - the cost of the acquiring commission withheld by the acquiring bank is reflected (the basis is a bank statement, bank tariffs).

Payments by bank cards in retail

As in the case of settlements in online trade, funds from the buyer will be credited to the account of the organization no earlier than the next day. Therefore, in the retail trade, the count is also used. 57 for accounting of payments through a POS terminal.

Acquiring - accounting transactions in retail:

Dt 62.R Kt 90.01.1 - 162,500 rubles. - taken into account retail proceeds from the sale of goods (base - tape KKT);
Dt 57.03 Kt 62.R - 162,500 rubles. - goods were paid for by bank card (basis - cash register tape, register of payments);
Dt 51 Kt 57.03 - 160,500 rubles. - retail proceeds, paid earlier using bank cards (based on a bank statement, register of payments), have been credited to the current account;
Dt 91.02 CT 57.03 - 2000 rubles. - the commission of the acquiring bank is reflected (the basis is a bank statement, bank tariffs).

Reflecting acquiring in accounting, accounting records must form the receipt of funds from the buyer in full, despite the fact that less is received on the current account than the buyer actually paid.

The commission withheld by the acquiring bank from the funds received from the buyer should not reduce the revenue of the seller. Otherwise, the company will have either overstated accounts receivable or understated revenue.

Date: 03.09.2013

The market of plastic cards has been rapidly developing lately. The number of people who want to pay for goods, works and services is growing every day. In this regard, the accountant has a need to register not only cash transactions, but also transactions related to payment using plastic cards.

This article is devoted to operations with plastic cards, i.e. acquiring.

Acquiring is the acceptance of plastic cards for payment as a means of payment for goods, services, performance of work on behalf of an individual. Payment is made through a payment terminal.

The payment procedure using a payment terminal is as follows: using the terminal, the cashier activates the buyer's card, and information about it is transmitted to the processing center. After checking the balance on the account, a slip is printed in two copies. The buyer and seller must sign for it. One copy of the slip (signed by the seller) is given to the buyer. The second copy (signed by the buyer) remains with the seller. In this case, the seller must verify the signature sample presented on the card with the signature on the slip.

To carry out acquiring operations, an organization must conclude a service agreement with a bank (acquiring agreement). This agreement will indicate all the conditions and the percentage of the bank's commission.

Bank services under an acquiring agreement are not subject to VAT.

Accounting entries

If the transfer of funds is carried out by the bank on the day of payment by cards, then the accounting entries will be as follows:

D 62 K 90.1 - proceeds from non-cash sales
D90.3 K 68.2 - VAT charged on sales (for legal entities under OSNO)
Д 51 К 62 - funds paid by payment cards are credited to the current account.
Д 91.2 К 51 - the bank's commission withheld and accepted for expenses under the acquiring agreement.

If the transfer of funds by the bank does not occur on the day of payment by cards, then you must use account 57 "Transfers in transit"

D57 K 62 - documents for payment by cards were transferred to the bank
Д51 К 57 - funds for goods paid for with payment cards were credited to the current account.

If the organization is a retail trade, then you can not use account 62, but accrue revenue using accounts and 90.1.

D57 K 90.1 - sales revenue
D 90.3 К 68.2 - VAT charged on sales
Д51 К 57 - money for goods paid with payment cards was credited to the current account.
Д 91.2 К 57 - the bank's commission under the acquiring agreement is accepted for expenses.

For many accountants, acquiring is relevant in the 1C: Accounting 8.2 program

Stages of work and accounting entries in the program:

1. Received proceeds from acquiring (for simplicity, we will not use cash proceeds)

To reflect this operation, a document is used - the Report on retail sales, while the "Products" tab and the "Payment cards and bank cards" tab are filled in:

D62.R K 90.01.1 - 100,000 rubles

D57.03 К 62.Р - 100,000 rubles

2. Receipt to the current account

Statement - receipt by payment cards:

D 51 K 57.03 - 98,000 rubles

Д 91.2 К 57.03 - 2,000 rubles - commission under the acquiring agreement.