The company has an agreement with the bank to carry out settlements for transactions made using bank cards. For making settlements on transactions to pay for goods using bank cards, the Bank charges a settlement fee as a percentage of the transaction amount. The company applies the simplified tax system. Are expenses taken into account when determining the tax base, income minus expenses?
An organization using the simplified tax system has the right to take into account expenses for paying for bank services (remuneration) under an acquiring agreement as part of expenses on the basis of clause 2 of Art. 346.16 Tax Code of the Russian Federation.
Rationale
Sergei Razgulin, actual state councilor of the Russian Federation, 3rd class
How to reflect travel expenses paid using bank cards in accounting
The bank usually charges a commission for opening and servicing plastic cards. In accounting, reflect these expenses by posting:
Debit 91-2 Credit 51 (55)
– a commission is transferred to the bank for opening and servicing a special card account.
- From recommendation Service fee
- From recommendation
Oleg the Good, Head of the Department of Profit Taxation of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia
How to reflect payment of bank expenses for tax purposes. The organization applies a special tax regime
simplified tax system
If an organization has chosen income as an object of taxation, then when calculating the single tax, bank expenses do not reduce the tax base (clause 1 of Article 346.14 of the Tax Code of the Russian Federation). If an organization pays a single tax on the difference between income and expenses, the cost of paying for banking services reduces the tax base in the same manner as when calculating income tax (clause 2 of Article 346.16 of the Tax Code of the Russian Federation). The only difference is that with simplification, any expenses are recognized as they are actually paid (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).
An example of how bank expenses are reflected in accounting and taxation. The organization applies a simplification and calculates tax on the difference between income and expenses
In March, the bank servicing Alfa CJSC, on the basis of concluded agreements, provided the organization with the following services:
– installation of the “Bank-Client” system for a period of 1 year – cost 6,000 rubles. The system went into operation on March 1;
– monthly maintenance of the “Bank-Client” system – cost 1000 rubles. (annual maintenance cost – 12,000 rubles);
– cash management services – cost 1000 rubles.
In addition, in March, Alfa used the bank’s cash collection services. The cost of services was 5900 rubles. (including VAT - 900 rubles).
Alfa paid for cash management and collection services in March. Installation and maintenance services for the Bank-Client system were paid for in April.
When calculating the single tax for the first quarter, Alpha’s accountant reflected as expenses the commission for cash management services and the cost of collection services in the total amount of 6,900 rubles. (5900 rub. + 1000 rub.).
Costs associated with the installation and maintenance of the Bank-Client system are taken into account when calculating the single tax for the six months.
The following entries were made in Alpha's accounting.
In March:
Debit 91-2 Credit 60
– 1000 rub. – the commission for settlement and cash services was expensed;
Debit 91-2 Credit 60
– 5000 rub. – the cost of cash collection services is expensed;
Debit 91-2 Credit 60
– 900 rub. – charged to the expenses of “input” VAT on collection services;
Debit 91-2 Credit 60
– 6000 rub. – the costs of installing the “Bank-Client” system are reflected;
Debit 91-2 Credit 60
– 1000 rub. – the cost of services for servicing the Bank-Client system for March was expensed;
Debit 60 Credit 51
– 6900 rub. (RUB 1,000 + RUB 5,900) – money is debited from the current account to pay for bank services for cash management and collection services.
In April:
Debit 60 Credit 51
– 7000 rub. (6000 rub. + 1000 rub.) – paid for installation and maintenance services of the “Bank-Client” system for March;
Debit 91-2 Credit 60
– 1000 rub. – expenses for servicing the “Bank-Client” system for April are taken into account;
Debit 60 Credit 51
– 1000 rub. – expenses for servicing the “Bank-Client” system were paid for April.
Bank services under the simplified tax system - income minus expensesare found in the activities of every economic entity. Banks charge fees for making payments, maintaining and registering an account, using a remote document management system, acquiring and other services. In this material, we will analyze in what cases and what services a simplifier can accept from a bank when calculating the tax on the simplified tax system.
Accounting for bank commissions and interest under the simplified tax system
The costs allowed to reduce the simplified tax base are fixed in paragraph 1 of Art. 346.16 Tax Code of the Russian Federation.
You can familiarize yourself with the list of such costs and the regulations for their adoption in the article .
Costs under the simplified tax system associated with banking interaction include the costs recorded in subparagraph. 9 paragraph 1 of the above article:
- interest paid for loans and credits provided;
- commissions for services provided by credit institutions.
In this case, expenses for bank services are taken into account in the manner applied by Art. 254, 255, 263, 264, 265 and 269 of the Tax Code of the Russian Federation for calculating income tax. Art. 264 classifies payment for services of credit institutions as other expenses. As for expenses for creditor services, the letter of the Ministry of Finance of the Russian Federation dated July 14, 2009 No. 03-11-06/2/124 provides a clear explanation of what banking operations they should be associated with. These operations are mentioned in Art. 5 of the Law of December 2, 1990 No. 395-1 “On Banks and Banking Activities.”
Banking transactions expensed
In accordance with the above-mentioned law, the following are related to the costs caused by banking transactions:
In addition to basic banking operations in Art. 5 of Law No. 395-1 provides a list of services of credit institutions, which, according to the same letter from the Ministry of Finance, are allowed to be accepted for expenses:
Accepted costs must be confirmed by the corresponding primary source. They are taken into tax accounting at the time of payment (clause 2 of Article 346.16 of the Tax Code of the Russian Federation).
All other expenses that arise in the course of interaction with banks, not mentioned above, cannot be taken into account for calculating the simplified tax. Let us dwell on individual services of creditors that raise questions when accepted as costs for the simplified tax system.
Bank expenses for salary payments on cards
According to the letter of the Ministry of Finance dated July 14, 2009 No. 03-11-06/2/124, the commission for transferring salaries to employee cards is considered a banking transaction and reduces the base for calculating the tax on the simplified tax system. To accept these costs, it is necessary to indicate in the employment contract that the salary is transferred not through the cash register, but by bank transfer.
At the same time, the costs for opening cards for employees, in the opinion of the Ministry of Finance, expressed in this letter, cannot be taken as a credit for tax accounting. But according to the letter of the Moscow Tax Service dated 02.06.2005 No. 20-12/40107, it is possible to take into account in expenses for calculating income tax bank commissions for issuing cards to employees of an organization for the purpose of transferring employer payments to them, but provided that these expenses are under an agreement is taken over by the organization. Since bank commissions for the simplified tax system are accepted as expenses in accordance with the provisions of Art. 264 and 265 of the Tax Code of the Russian Federation, the conclusions of the above letter from the tax service are also applicable for the simplified tax. As we can see, the positions of the Ministry of Finance and the Tax Service of the Russian Federation are different.
Compensation for “Client-Bank”
With the development of information systems, the use of “Client Bank” seems to be a natural process. For operational work, bankers provide similar services. There is no doubt about their economic justification. Art. 346.16 of the Tax Code of the Russian Federation indicates the permissibility of taking banking services into account in the manner specified in Art. 265 Tax Code of the Russian Federation. Subp. 15 paragraph 1 of this article literally indicates the admissibility of accepting bank services as expenses arising from the use of electronic systems for transmitting documents from bankers to the customer and back.
Collection and cash settlement
Costs arising from the support of ongoing settlements, as well as those associated with the collection and recalculation of received money, their delivery to the bank branch are costs that reduce the base for the simplified tax system. To recognize this type of expense, the cost of collection and settlement services is fixed in an agreement concluded with a banking institution.
Acquiring
The buyer's payment for acquiring is credited to the simplifier's income in full, taking into account the bank commission at the time the funds are credited to the seller's current account. Is it possible to count this commission as an expense for the simplified tax system? Yes, you can. Basis - sub. 24 clause 1 art. 346.16 of the Tax Code of the Russian Federation (as commissions, agency fees).
Results
The list of costs that reduce the simplified tax base is set out in paragraph 1 of Art. 346.16 Tax Code of the Russian Federation. Expenses for banking services are given in sub. 9 clause 1 art. 346.16 of the Tax Code of the Russian Federation - they are presented in the form of interest paid for loans and credits, or commissions for the services of credit institutions.
The services of bankers who reduce the simplified tax base are given in Art. 5 of the law of December 2, 1990 No. 395-1. Banking services include them, but in a specific list. Bank commissions under the simplified tax system are included as expenses at the time of actual payment based on the confirming primary receipt.
All organizations that have current accounts are faced with reflecting the costs of bank services. It would seem that this is a very simple operation, but during my work with clients I have encountered very strange ways of reflecting such expenses. In this article we will look at the correct option for accounting for them in the 1C program: Enterprise Accounting 8 edition 3.0.
We will need to create a document “Write-off from the current account”. In the event that you want to download this document from Client Bank to the 1C program, then I recommend that you first read the article Loading an extract from a bank client into 1C: Accounting - how to set it up? Here we will look at how to make this document manually.
You need to go to the “Bank and Cash Office” tab and select “Bank Statements”.
Select an organization, a current account, if they are not specified by default, and click on the “Write-off” button.
Transaction type - "Other write-off"; The details “Recipient” and “Recipient Account” can be left blank, but the amount and debit account (91.02) must be specified. You also need to fill out the “Other income and expenses” field by selecting “Expenses for banking services” there.
If your organization works on the simplified tax system with the object income minus expenses, then pay attention to the relevant details and check the correctness of the data.
If you downloaded an extract from the Client Bank, you will need to go to the downloaded document, check and, if necessary, correct the type of transaction (the default is usually “Payment to supplier”), indicate the debit account (91.02) and the type of other income and expenses - "Costs for bank services."
When posting a document, movements are generated on accounts Dt 91.02 Kt 51.
If you need more information about working in 1C: Enterprise Accounting 8, then you can get our book onlink.
The work of every company or almost any individual entrepreneur involves interaction with banks. Of course, it is difficult to imagine a modern business that would not take advantage of the opportunity, or would not be faced with the need to conduct non-cash settlements with counterparties and the budget. So, having a current account in itself is an integral part of doing business. Of course, this is also associated with additional costs - after all, credit institutions do not work for free. Accordingly, for representatives of small businesses who traditionally work in special modes, a completely reasonable question arises: is it possible to take into account the complex of costs for bank services under the simplified tax system “income minus expenses”.
Types of banking expenses
First, let's talk about exactly what banking expenses a company or individual entrepreneur may encounter in its activities.
The list of operations carried out by banking organizations is given in Article 5 of the Federal Law “On Banks and Banking Activities” dated December 2, 1990 No. 395-1. For companies and entrepreneurs, the first ones that will be of interest are opening and maintaining bank accounts, making all sorts of payments on these accounts, cash collection, as well as the purchase and sale of foreign currency in cash and non-cash forms.
Typically, each bank sets its own specific rates for each transaction. Sometimes the cost of banking services is offered in a certain package according to the tariff plan chosen by the client. Typically, the larger the bank, the higher its rates. Well, this is a price to pay for reliability. Small banks, or newcomers to this business, often offer reduced service rates or completely eliminate commissions for certain transactions.
However, there is a certain “everyday” set of banking fees that you have to deal with regularly. In most cases, but not always, a certain fee is charged simply upon the conclusion of an agreement to open a current account - this is the opening fee. Next, a certain amount for monthly maintenance is established. The ability to work with your account remotely via online access may also require some payment. And finally, the transfer of funds to counterparties or employees will also be subject to a certain commission.
Bank commission in expenses under the simplified tax system
Any expenses for the simplified tax system, by analogy with income tax expenses, must first of all be economically justified. And in this case, this requirement is fully met: banking expenses under the simplified tax system “income minus expenses” are necessary to maintain activities, and therefore their feasibility cannot raise questions among inspectors.
Next, you need to remember that only a strictly defined and closed list of expenses can be taken into account using the simplified tax system. It is given in paragraph 1 of Article 346.16 of the Tax Code. The costs of banking services under the simplified tax system are given in this list in subparagraph 9, as possible costs for paying for services provided by credit institutions for reflection in the tax base.
The Tax Code itself does not provide a clear list of which banking services under the simplified tax system “income minus expenses” are implied in the above subclause. However, the above-mentioned Law No. 395-1 of December 2, 1990 is referred to by both tax authorities and financial department specialists.
For example, in the letter of the Ministry of Finance of Russia No. 03-11-06/2/18229 dated April 21, 2014, which addresses the issue of including as expenses under the simplified tax system the maintenance of a “client bank” - an electronic payment system that allows you to work with an account remotely. The fact that all kinds of bank commissions are taken into account in expenses under the simplified tax system if they correspond to the list of banking services established by law is also stated in other clarifications of the department. This applies, in particular, to such banking expenses as fees for performing the functions of a currency control agent, transfer of salaries to employee cards, and even fees for opening or servicing a credit line or letter of credit. In a word, any service of a credit institution, if it is prescribed in Law No. 395-1, can be a justified expense in the simplified tax system.
Expenses for bank services under the simplified tax system: moment of reflection
As you know, the simplified tax system uses the cash method of reflecting income and expenses, which is based on the date of receipt or write-off of funds. However, when reflecting costs, it is also important to actually receive goods or services, which is confirmed by relevant invoices or acts.
Banks, for the most part, do not issue separate documents for the services they provide. Interaction most often occurs remotely, and all possible documents - payment orders, orders or demands - can be printed by the account owner in his personal account. Thus, the costs of servicing the bank in the simplified tax system are taken into account at the time of the actual debiting of certain amounts of commissions from the current account of the organization or individual entrepreneur. The document confirming such expenses is, along with memorial orders, the bank account servicing agreement itself, which, as a rule, contains the tariffs for servicing approved by the bank.
An organization that uses a simplified taxation system uses the services of a bank to transfer money that is not taken into account for tax purposes. If a bank charges a commission for a transaction, can such a commission be taken into account as an expense when calculating the single tax?
Paragraph 1 of Article 346.16 of the Tax Code (TC) contains a closed list of expenses for which a taxpayer applying the simplified tax system can reduce the income received. Subparagraph 9 of this list talks about the costs associated with paying for services provided by credit institutions.
Consequently, the commission charged by banks can be considered an expense by which the tax base for the single tax can be reduced.
It is necessary to take into account that, according to Article 252 of the Tax Code, expenses are recognized as justified, that is, economically justified, and documented expenses. Expenses in the form of bank commissions are economically justified. Documentary evidence of expenses is required, which should not be difficult.
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Recognition of income on the simplified tax system with the object “income” when paying through the terminal
In what order is income recognized under the simplified tax system with the object of taxation “income” if the buyer pays for the goods through the terminal?
The realities of today are such that sellers of goods (works, services) have to offer their customers various ways to pay for their purchases. However, for “simplified” people who pay a single tax on “income,” “plastic” calculations promise certain tax losses. This was once again confirmed by the Ministry of Finance in Letter dated September 19, 2016 N 03-11-11/54526. Let us recall that the procedure for determining income on the simplified tax system is established by Art. 346.15 of the Internal Revenue Code (hereinafter referred to as the Code). Clause 1 of this norm stipulates that when determining the object of taxation, income determined in the manner established by clauses 1 and 2 of Art. 248 of the Code.
Guide to Antananarivo
That is, income on the simplified tax system includes income from sales and non-operating income, determined in accordance with Art. Art. 249 and 250 of the Code, respectively. And the receipts named in Art. 251 of the Code, the base for the “simplified” tax is not increased. Also, the “simplified” ones do not include received dividends, income received as part of the implementation of “imputed” activities, if the simplified tax system is combined with the payment of UTII, and income from state and municipal securities. This follows from paragraphs. 2 clause 1.1 art. 346.15 of the Code.
Be that as it may, when determining the base according to the simplified tax system, sales revenue is included in income. Moreover, this consists of all receipts associated with payments for goods sold (work, services) or property rights expressed in cash and (or) in kind (clause 2 of Article 249 of the Tax Code). Accordingly, if the goods are paid for by card, then despite the fact that the money is received in the bank account of the “simplified person” after the “deduction” of the bank commission, the full cost of the goods must be included in the income without any “deductions”.
Further developments depend on which object of taxation is chosen by the “simplified” method, that is, a single tax is paid on “income” or on income reduced by expenses incurred. In the second case, when calculating the “simplified” tax, the taxpayer has the right to take into account expenses, the list of which is established in clause 1 of Art. Code 346.16. And in paragraphs. 9 of this norm also names the costs associated with payment for services provided by credit institutions.
“Simplers” who chose the object of taxation “income” are less fortunate in this regard - they do not have the right to take bank commissions into account in expenses, regardless of the fact that in fact these amounts will not even “pass” through their accounts.
Example. An individual paid for goods in the amount of 10,000 rubles using a card.
The account of the company that applies the simplified tax system received 9,700 rubles for this transaction. minus bank commission.
When determining the “simplified” tax base, the company includes in its income the entire amount paid by the buyer, that is, 10,000 rubles.
We also note that “simplified” recognize income on a cash basis. By virtue of paragraph 1 of Art. 346.17 of the Code, the date of receipt of income is recognized as the day of receipt of funds to bank accounts and (or) to the cash desk, receipt of other property (work, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way. Thus, when making payments to customers using bank cards, income is recognized at the moment the funds arrive in the organization’s current account.
December 2016
Firms, as well as entrepreneurs who use the simplified taxation system, recognize all their income received on a cash basis. That is, bank payment terminals are in use. This means that the tax base will increase only at the moment when the money is received in the current account or in the cash register. But what is the right thing to do for those who pay and make payments through the terminal?
Nowadays, payments that involve the use of electronic payment systems such as WebMoney or E-port, PayCash, and Yandex-Money and others are very widespread.
Wikipedia about Antananarivo: Antananarivo on our wiki pages.
This, in turn, allows many individual entrepreneurs and firms to conduct retail trade through electronic stores. Moreover, payment through the terminal for replenishing an electronic wallet is extremely simple, so you can make purchases yourself on virtual trading platforms.
Chapter 26, paragraph two of the Tax Code in no way prohibits taxpayers who apply simplified taxation, as well as those engaged in entrepreneurial activities in the field of retail trade, from using electronic payment systems to conduct settlements with their customers.
The main thing in this situation is not to confuse anything when recording revenue. It is this question that is the “stumbling block” for many:
— Does an entrepreneur have the right to take an advance payment from individuals or legal entities through a bank payment terminal to his electronic wallet for goods sold?
— What documents does he need to confirm that he has received funds?
— To receive money to pay for goods, in addition to a current account, can he use a bank card, that is, a personal account of an individual?
Answers to such questions were given relatively recently by specialists from the Finance Ministry.
First of all, financiers paid close attention to the provisions described in paragraph 1 of Article 346.17 of the Tax Code. It says that in the case of applying a simplified taxation system, income is determined on a cash basis. That is, the date of receipt will be recognized as the day the money is received in the bank account and, accordingly, at the cash desk.
The same applies to obtaining other property, or property rights, as well as repaying debts and paying in relation to the taxpayer in any other way. It is necessary to take into account the procedure for making electronic money transfers in virtual wallets. This is explained by Article 7 10 of the Law, which came into force on June 27, 2011. The electronic money operator simultaneously accepts the client’s order to reduce the electronic money balance, as well as to increase the electronic money balance of the recipient of funds. This will be equal to the transfer amount.
