Rules for using corporate bank cards in the organization. Corporate maps: calculations and accounting. Advantages of payment instruments

Corporate maps - most comfortable tool Accounts with accountable persons. How to arrange them and get in the bank, tell me in the article.

Identify money under the report different ways. One of them is to use corporate bank cards.

What is a corporate bank card

Corporate Card - Universal Means of Calculations, Alternative checkbook. The card can be released to a special card account or to the company's current account.

Advantages of working with corporate cards

Corporate cards facilitate life and managers, accountants, and cashier, and accountable persons.

Note. For what purposes you can use a corporate card

A corporate card is convenient to use to pay for goods, settlements with suppliers, travel, representative, economic expenses. Can not use corporate maps For paying personal purchases or receiving salary.

Double destination. Corporate cards worker can use both for cash with cash and non-cash payments.

Reduced document flow. To issue cash under the report, as a rule, they must be removed from the current account. For this, the head signs a check. On it, the cashier receives money in the bank, draws out cash registers court order (p. 3.1 provisions on the procedure for maintaining cash operations with banknotes and coin of the Bank of Russia in the territory Russian Federationapproved by the Bank of Russia 12.10.2011 N 373-P, hereinafter referred to as the position of the Central Bank of the Russian Federation N 373-P), records cash book (The unified form N KO-5, approved by the Resolution of the State Statistics Committee of Russia of 18.08.98 N 88).

When replenishing a special card account, the manager is enough to sign the usual payment order. And if the card is released to the company's current account, then it is not necessary to do this.

Paragraph 4.4 of the provisions of the Central Bank of the Russian Federation N 373-P It is provided that in order to obtain accountable amounts, the employee is obliged to issue a statement. The head of the company should attach a hand to him, indicating the amount and the deadline for which the employee is issued by money.

Note. The employer has the right at his own discretion to oblige reports to issue statements for control, for example, the deadlines for the presentation of advance.

When using corporate bank cards An accountable person is not necessary to write an application for issuing money.

Consumables are excluded from the document flow chain cash holderswhich must necessarily issue when issuing accountable amounts of cash (clause 4.1 of the provisions of the Central Bank of the Russian Federation N 373-P).

The secondary use of a corporate card by one accountable person is not linked to the provision of an advance report on the first time of consumption of accountable amounts, as required in cash settlements (clause 4.4 of the provisions of the Central Bank of the Russian Federation N 373-P). Unless otherwise installed internal local regulatory actThe worker can report once in all accountable spending.

100 000 rubles. - not the limit. When paying for goods (works, services), with the help of a corporate card, the calculation limit should not be observed (100,000 rubles), established by clause 1 of the instructions of the Bank of Russia dated 20.06.2007 N 1843-y for cash settlements under one contract.

Note. The company can be set by the Corporate Calculation Limit.

What types of cards are

Before issuing corporate cards for payments with accounts, it is necessary to determine which cards it is more convenient to use your company.

Banks can release corporate maps different species (paragraph 1.5 of the provisions on the emission of payment cards and on operations committed with their use, approved by the Bank of Russia of 24.12.2004 N 266-P, hereinafter referred to as the position N 266-P): Debit (calculated) and credit. On the debit (settlement) map - the company's own money, on credit - borrowed funds.

Note. Overdraft K. debit card

In some cases, the debit card opens overdraft - a loan provided by the Card issuer by the Customer with the client during failure or absence on its bank account money (p. 1.5 of the position N 266-P).

Both both corporate maps can be both nomigible and nonienneys. Named cards are available at a particular employee of the company. In addition to the name and surname of the holder, the company name is embosted.

Nonenaen - are produced on the company. Such a corporate card can enjoy any of the elected accountable persons.

Note. Embosyment - application of data on a card in the form of embossed signs.

Limit cards

For each corporate card, an individual fund spending limit can be installed. The company can establish both permanent and temporary limits of consumption of funds by cards. In addition, when using corporate cards, you can identify limits to different categories of spending: cash withdrawals, extreme Size single non-cash write-off, operation abroad, etc.

Note. The term of corporate cards is three years.

What cards are more often used for accounting with accounts

As practice shows, companies mainly use debit nonienary corporate maps with a limit establishment for each card to different categories of spending and overdraft.

To which account to bind corporate maps

Map emissions is carried out credit organisation - Bank (p. 1.5 of the provisions of N 266-P).

The bank-issuer, taking into account the current regulations, published by the Central Bank of the Russian Federation, establishes the conditions for the issue of corporate maps - a list necessary documents, service tariffs, etc.

As we noted above, debit corporate maps can be tied to a calculated or special card account.

Note. The card issued by the Bank belongs to him on the right of ownership.

Hazards binding corporate maps to a settlement account

If the corporate card is tied to the calculated (current) account of the company, the card holder ( accountable person) It has open access to the company's money.

You can secure the balance on the current account by installing the limit on the map.

Advantages of a special card account

When using a special card account, the bank opens companies on the basis of a special bank account. Means translated on him, which are supposed to issue a report, separated from the company's main money.

The spending of money from such an account is allowed only using the card (except in the case of transferring the balance when closing the account). The account can be opened by the Organization in rubles or foreign currency.

On the opening of a new account within seven working days you need to notify tax inspection (Sub. 1, paragraph 2 of Art. 23 of the Tax Code of the Russian Federation), as well as the FIU and the FSS of the Russian Federation (sub. 1 of paragraph 3 of Art. 28 Federal Law dated 24.07.2009 N 212-FZ).

If the company makes cards to an already open card account, it is not necessary to notify anyone. A corporate map itself is not an independent type of bank account. It is a means of payment by which the company managed money on the account (clause 1.12 of the provisions of the Central Bank of the Russian Federation N 266-P).

Note. Special card account - in rubles or currency?

It is more convenient to open a ruble special card account. If there is a ruble card account, it is not necessary to open a currency card account. Indeed, in accordance with paragraph 2.4, the provisions of N 266-P operations with a corporate card can be carried out in a currency other than the currency of the account. Upon receipt of foreign currency on the ruble corporate map, the Bank simply contexts the necessary amount.

What documents are needed for registration of corporate maps

Note that the list of documents for registration of corporate maps in a bank, where the company's current account is open, differs from the list that another, unfamiliar bank offered you. On s. 61 are two options for comparison.

List of documents for registration of corporate maps using a special card account

Please note: The list of documents that will request the bank you selected may differ from the one. 61.

Registration of corporate maps

As can be seen from the table on with. 61, to enter into an Agreement on the opening of a special account and issuing corporate bank cards, various documents are needed. Consider how to make some of them.

A list of employees

Companies need to determine the circle of workers who have the right to use nonienary corporate maps. The list of employees must be approved by the order (order) of the company's head (sample on p. 62).

Sample 1. Order approval of the list of employees who are allowed to use nonien corporate bank cards

Closed joint-stock company "Sweets of the East"

(CJSC "Sweets of the East")

Order N 62.

On approval of a list of employees eligible

use corporate bank cards

In connection with the transition to non-cash payments with accountable persons

Order:

To approve a list of employees who have the right to use corporate bank cards and dispose of cash on them:

In the case of the dismissal of one of the listed employees, admission to the work of a new accountable person, expanding the list of the document submitted to the bank will have to be updated.

Application for the issue of corporate bank card

An application for the issuance of a corporate bank card (in the form of the Bank) is drawn up on behalf of the employee of the company authorized to receive it in the bank. He gets the status of the card holder.

Note. A separate application is drawn up to open a special card account.

There is no uniform application form, its form each bank develops independently.

We inform about opening an account to regulatory authorities.

In the tax inspection, you need to send a message in form N C-09-1.

For failure to submit (untimely presentation) Messages to open a special card account Tax inspectorate can recover from an organization a fine of 5,000 rubles. (paragraph 1 of Art. 118 of the Tax Code of the Russian Federation).

The territorial separation of the FSS RF must notify the opening of a special card account by sending a message. The approximate form of such a message is given in the letter of the FSS of the Russian Federation of 28.12.2009 No. 02-10 / 05-13656.

A similar message must be sent to the Pension Fund. Its recommended form is provided on the PFR website.

On the main page The site needs to find the section "Employers" and then alternately open the tabs: "Payment of insurance premiums and reporting" / "Reporting and procedure for its presentation" / "Recommended Document Samples" / "Opening Message (Closing) Member of Insurance Contribution Payer for presentation in territorial body Pension Fund Russian Federation".

12/24/2004 No. 266-p.

For employees can freely operate corporate cards, the company needs:

Develop a Regulations on the procedure for the use of corporate maps (Part 1 of Art. 8 of the Labor Code of the Russian Federation);

To approve the list of posts, the employment responsibilities of which suggest the use of corporate maps in the company (paragraph 1 of Art. 847 of the Civil Code of the Russian Federation, para bank accountsaccounts for deposits (deposits) ";

Find out the position of all employees, whose posts are listed in the list (Part 2 of Art. 22 of the Labor Code of the Russian Federation);

To organize accounting and issuing corporate bank cards in the company (Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting", hereinafter - Law No. 402-FZ, information No. PZ-10/2012 "On the entry into force From January 1, 2013 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting");

Register in the accounting method of accounting for accountable amounts on a special account (clause 7 of PBU 1/2008).

Regulations on the procedure for using corporate maps

In the article we will proceed from the fact that the company decided to open a separate special card account.

The Regulation on the procedure for using corporate maps is a methodological guide for all employees of the company, which are still drawn into this process on the debt.

In a position on the use of corporate cards, we recommend installing:

The list of expenses and operations that can be performed by an employee by corporate map. Please note: a list of operations that are permitted within the Russian Federation differs from the list of permitted abroad. Both list are shown in the table;

Limits on corporate cards. They may differ for different positions;

The term after which the employee must return the card;

The order of cardholders for spent sums;

The term during which the employee must submit an advance report to the company with an attachment of confirmation documents;

Approximate list of documents that are accepted as confirmation of costs. You can make an album of their samples and make it an application to the position. Then employees will have a visual idea of \u200b\u200bwhich document requires when paying by the card;

Requirements for ensuring the protection of pinkode information;

Procedure for the loss of the card;

Views for violation of the order and the procedure for compensation for damage to cardholders.

List of card operations

An alternative to the Regulation on the procedure for using corporate maps can be a separate section on the use of corporate maps in another local regulatory act of the company. Such a partition, for example, can be supplemented by the procedure for the procedure and sizes of compensation. travel expenses, presentations of advance reports on travel and economic expenditures of employees of the company. It is shown below.

Who has the right to use corporate cards in the company

Use corporate maps have the right to those employees on which these cards are decorated. When making corporate maps, the company submits the approved list of employees of the company with the right to use cards.

If the company's head decided that it was more convenient to use nonienary corporate cards, he publishes an order to approval of the list of posts, the replacement of which gives the right to use nonienary corporate maps to pay for goods and services on behalf of and in the interests of the company. Sample order see below.

By drawing up a list, keep in mind that it cannot absolutely duplicate regular schedule. It is necessary to hold a reasonable sample and not to include posts (professions), the performance of official responsibilities for which does not imply pay for goods and services on behalf of and in the interests of the company.

Familiarize employees with the Position Position

All employees who have been issued by nominal maps and whose positions are listed in the order must be familiar with the approved regulations on the use of corporate banking cards or with the local regulatory act in which there is a corresponding section.

The fact of the familiarization can be fixed on the last sheet of position or in a separate document (for example, in a statement or journal).

Storage, issuance and refund of corporate maps

To eliminate cases of loss of corporate cards, as well as inappropriate use or embezzlement in the company, strict control of storage and movement of corporate maps should be established.

Named corporate bank cards may be in the hands of holders, subject to security requirements with them.

As a rule, nonienary corporate cards give an employee to fulfill a certain task - payment of travel, representative or other expenses.

Documentary registration of the transfer of the card employee legislation is not regulated. This order is better to approve in the Regulations on the procedure for using corporate maps. The order may be as follows:

An employee writes an application for the issuance of a nonien corporate card with the substantiation of the purpose of the expected spending of funds;

The head sights the statement of the employee and indicates the limit of the nonien card. The sample design of the application is shown below.

Please note: no exceptions for the situation when the company's head is not provided in the legislation. But the company has the right to independently rank according to the conditions for the use of corporate maps.

Corporate maps are issued for a period defined by the Regulation. You can issue a card for a longer period, differing from the Company's position specified in the position of the company's head.

If an employee is constantly driving on a business trip, on a separate order of the manager, he can issue a corporate card for a longer period.

In case of passing the deadline for the return of a nonienary corporate card, the person authorized to control their movement should report this to the main thing then the decision to block the map or in a solution with the guilty accountable person.

Corporate Map Movement Journal

Date, term, goal of issuing a corporate card, its number, limit, position and surname of the employee are recorded in the journal registration and issuance of maps (magazine of corporate banking cards).

The facts of receiving and returning an employee of a corporate card must be confirmed by signatures in the journal of the accountable person and employee of accounting, which is responsible for their storage.

Sample logging see below.

How to report for money spent

The procedure for the report of workers on spending money on a corporate map is not established by a separate regulatory act. But the company can develop it independently, based on the norms regulating the procedure for the cost of spending cash accountable amounts.

The term of representing the advance payment report on the use of funds from a corporate bank card can be established in the Regulations on the procedure for using corporate maps. It can be installed in working days from the date of the expiration of the period allotted to execute the instructions or return from the business trip.

Can be used unified form Advance report No. AO-1, \u200b\u200bapproved by the Resolution of the State Statistics Committee of Russia of 01.08.2001 No. 55.

Also, the company has the right to develop its own taking into account the features associated with a combination of cash and cashless cash spending (clause 4 of article 9 of Law No. 402-FZ).

Pay attention to your accountable persons per feature of drawing up an advance payment for cash spending from a corporate card.

The receipt that the worker receives when removing cash in an ATM itself cannot be considered as a document confirming the expenses of the employee.

TO advance report Checks must be attached (other documents), testifying to the target spending taken from the cash card. The rest of the unused cash, filmed from the card, the employee must be added to the company's cash desk. Advance report of the employee must approve the company's head.

It is intended to pay for the costs associated with the economic or main activity of the company, including overhead, representative, transport and travel expenses, as well as receiving cash. The card cannot be used for payroll and social payments. In essence, the corporate card is an analogue of cash issued under the report. It can be both debit and credit.

For registration of the card, Jurlitsa must conclude an agreement with the bank on the release and maintenance of corporate maps, which displays information about employees who will use these cards. Applications should be attached to the contract to issue maps and power of attorney on them from the company. And also to open the Card Settlement account must be provided to the Bank relevant documents.

The possible number of cards opened to the account is determined by each bank at its discretion.

Pros of the use of corporate maps for organization:

Reducing operating expenses and time associated with the issuance of accountable amounts. Companies do not have to receive cash in cash on business costs, as well as carry out their delivery and storage;

It is not necessary to buy a factory for foreign business trips or open a currency account, and the declarations are not required when crossing borders. Cash will be charged with a company card account with automatic conversion in the currency of the country in which the card holder is located;

Management and control of the company's expenses. The ability to establish limits by cards and connecting SMS information to control the consumption of cash by an authorized employee in real time. For example, an organization can replenish the card at any time or increase the limit on the operations of a commodited employee. The Bank also provides a company to a detailed extract for operations using cards. Due to this, the company's accounting can control the target expenditure of funds by employees;

The ability to make payments in the amount of over 100 thousand rubles. In accordance with the indication of the Central Bank of the Russian Federation of July 20, 2007 No. 1843-y, cash settlements in the Russian Federation between organizations, including individual entrepreneursassociated with the implementation of entrepreneurial activities, within the framework of one contract can be carried out in a amount not exceeding 100 thousand rubles. Calculations using a corporate card refer to non-cash payments - thus, this restriction on operations with corporate cards does not apply;

With the help of the card, you can make purchases on the Internet;

24-hour access to money on the organization's account. The possibility at any time to receive cash in ATMs;

The ability to attach all corporate maps to one card account with a single consumable limit for all employees of the organization or all corporate maps are divided into groups with their own credit limit;

Reducing the risk of loss or theft of cash. If the map loss, the client can block it, retaining the funds;

Also, depending on the type of map and the Bank's program, corporate maps have certain types of discounts and benefits.

Annual maintenance of one corporate card in russian banks On average costs from 1 thousand rubles. For example, in the Bank "Avangard" Annual service map MasterCard Business costs 900 rubles, and MasterCard Gold - 2 thousand in St. Petersburg industrial Joint Stock Bank (SIAB) annual card maintenance Visa Business It will cost 1 thousand rubles.

Banks can install an uncompanable balance on the card. So, in the Avangard Bank, it is equal to 10 thousand rubles.

A corporate card may be issued for minor purchases for the current needs of the enterprise or to use it in official trips. Maps are available in three versions:

1. Debit - This payment instrument allows you to use the money that has been previously enrolled on the account attached to the plastic. If the existing residue is not enough, it will not have the opportunity to take additional funds from the bank borrowing.
2. Credit - The service banking establishment is installed on the map limit, within which users can pay for purchases.
3. Debit cards with the possibility of obtaining overdraft. Calculating such a card, corporate clients Can use not only the resources available on the account, but also allocated by the Bank credit limit. Loans will be repurchased automatically when the funds arrive at the card.

Features of the calculations on the corporate map

Released financial Organization The corporate card remains in her property, and the money on it belongs to the company for which plastic is released. The client receives powers only on the use of plastic card in the calculations, the implementation of operations to enroll and spending funds on a cardsket. The plastic card issued by the Bank does not come by an enterprise in accounting.

IMPORTANT! In the tax inspectorate, report the opening of a corporate card (debit or credit) enterprise is not required. This feature is entrusted to banking institutions that provide a service for issuing and servicing such payment products.

Employees must submit to the employer written reports on the corporate map in each case of cashing from it or conducting expenditure with its help. Cash resources translated on this type of cards are recorded in accounting companies in accountable amounts. Responsible employees who are given the right to dispose of the corporate card are required:

• with the reporting of funds for the movement on corporate cards established at the enterprise, to submit a final report (an organization can develop its own report template or to offer employees to fill);
• keep all the documents confirming each operation and apply them to the report (checks, acts, overhead).

Accounting After receiving reports from responsible officials about spending funds from corporate cards, data is checked with bank statements. When identifying shortages associated with unreasonable or non-targeted funds from a corporate card, the amount of damage to the enterprise can hold from the employee when performing a number of conditions:

• the value of the damage caused by the responsible person can be reliably determined;
• the guilt of a particular employee has been written documented;
• head of the Company Following internal investigation issued an order to hold the amount of shortage;
• from the moment of fixing the fact of the emergence of a shortage or damage until the day of the publication of an order of deduction from the salaries of the guilty certain amount, no more than a month passed;
• estimated deductions are not disputed by the guilty face.

IMPORTANT! With the help of corporate maps it is impossible to produce employees wages and social benefits.

The number of corporate cards for one enterprise is not limited. Organization can order a few in the bank name maps Or nonienneys, bind them to one or different accounts. For each plastic, there is the possibility of limiting the amount of expenses by setting the individual value of the limit.

With the help of a corporate card, you can carry out such expenditure operations:

• payment of the cost of employees who are on a business trip;
• implementation of transfers in favor of utilities;
• conducting calculations with counterparties;
• purchase of low-value assets;
• payment for services for services directly related to the company's business activities.

The procedure for calculations and limit of expenses

To work with maps within the company, it is recommended to track the procedure for using corporate card resources by employees. For this purpose, you can approve a local act regulating the scheme of calculation on the map and the frequency of compiling reports on spending money.

Internal Terms of Use of the Corporate Card performs a number of tasks:

• minimizes the risks of disputes with tax authorities in cash removal issues;
• approves the list of situations in which the employer has the right to make a claim with a responsible employee for the inappropriate consumption of money, revealed shortages or abuse;
• makes the maximum transparent and understandable process of retention of a shortage of the map from the perpetrators.

In the rules approved at the enterprise, the rules for the use of corporate cards must be recorded by limits on different types of expenditure actions, approve a list of workers admitted to money on plastic and establish a time frame for such tolerances. IN local act The template of the report on the expenditure of funds from the map must be given, the timing of its delivery to the accounting department. Employees who are endowed with the implementation of settlements with corporate cards necessarily make a receipt for the preservation of PIN-code to plastic in secret from third parties.

NOTE! In the internal position on the procedure for using corporate payment cards, it is necessary to provide a section to describe the responsibilities for violation of a financial nature for personnel admitted to the use of corporate plastic cards.

If the company opened credit card or debit with overdraft, then the money limit set by it can be increased by resources serving bank. In this case, the company will have credit obligations to the financial institution.

Remember! The loan belongs to the group obtained only after cash or non-cash credit money passed the write-off procedure. It is at this point that short-term loan obligations in the amount of the used credit limit should be reflected in accounting.

On accountable persons, subject to the use of corporate maps, the standards of limits established by the Central Bank indicated from 10/07/2013 No. 3073-y.

Accounting, wiring

The fact of issuing a payment corporate card employee should not be reflected in accounting Companies. Wiring are compiled in the presence of operations using this type of cards. All calculations using these payment instruments are shown on 55 accounts. Data from the reports of persons admitted to the spending of funds from cards are recorded by 71 accounts. Analytics is driven by card accounts and separately for each accountable person.

All accounting operations may be reflected through such correspondence:

1. D55 - K51. - Funds on the card account were replenished from the company's current account.
2. D55 - K66. - Credit obligations arose to the bank due to recalculation of available resources on a credit corporate card.
3. D91 - K55 - There was a write-off of funds from a corporate card at the expense of commissions of the bank.
4. D71 - K55 - employee produced expenditure operation using a corporate card.
5. D25 (or 26, 60, 10, 44, 76) - D71 The amount specified in the report of the accountable person is taken into account.
6. If a credit limit is involved, interest accrued on it are shown by wiring D91 - K66..
7. D66 - K55 - Credit on the corporate map is repaid.

If funds on the cards are replenished foreign currency, their remnants for reporting dates must be overvalued. Currency differences arising from this procedure are shown on 91 accounts.

In the absence of operational access to bank accounts in accounting card accounts Accounting records are made with the participation of 57 accounts:

• D71 - K57 - Current consumption is made with an accountable person;
• D57 - K55 - reflected data from the report of the accountable person and bank statement On spending funds from a corporate card.

The last posting is created by the date of receipt of confirming the movement of documents from the service financial institution. If the employee was unable to document the costs made by him from the card, then the costs are shown on the Issue of the Bank of the Wiring D73 - K55. These amounts must be either confirmed by the employee to establish the fact of their economic feasibility, or returned to a responsible person.