Learning to work with corporate cards (1C: Accounting 8.3, Editorial 3.0)

2018-02-06T11: 33: 48 + 00: 00

In this lesson, we will consider the reflection of 1C: Accounting 8.3 (edition 3.0) of operations with corporate cards.

Corporate Called a bank card attached to the organization's card account.

Typically, the organization turns out special card account In the bank and binds to this account the right number of bank cards called corporate ones.

On this card account, the organization transfers funds from its main accounting account, and staff organizations that are issued corporate maps, remove money from these cards to yourself under the report.

Then employees reported out on spending funds taken on corporate cards with advance reports.

Pros of corporate maps are obvious:

• reduced costs and time for issuing money under the report
• Reduced the risk of cash loss
• There is an opportunity to remove funds from the card in the desired currency (an indispensable thing for overseas business trips)
• There is control over the expenditure of funds online (for example, using a mobile application)
• The ability to install limits both for the card account as a whole and for corporate maps in particular
• There is an opportunity to make purchases on the Internet.

Requirements when working with corporate cards:

• means taken from maps can not be used to calculates with a wage employee and in general for any social payments
• The Bank is an agreement on the release and maintenance of corporate maps, which is attached to the list of employees who will use these cards

At the same time, as one of the readers corrected me, it is possible to remove cash according to the corporate map with their contribution to the cashier to issue wages.

I remind you that this is a lesson and you can safely repeat my actions in your database (better copy or training), the main thing that the base version was 1C: Accounting 8.3, edition 3.0.

An account 55 "Special Accounts in Banks" is used to work with the card account.

We now see the same operations in Troika (1C: Accounting 8.3, edition 3.0).

The organization replenishes the card account to which corporate employees cards are attached

The transfer of funds from the main accounting account of the organization to the Card is issued by the usual write-off from the current account.

We go to the section "Bank and Cashier" Point "Bank statements":

Create a document "write-off from the current account":

We indicate the type of operation "Transfer to another account of the organization", our card account and accounting account 55.04.

We carry out a document:

Employees remove money from corporate cards tied to the organization's card account

Employed with an employee through a corporate card is displayed in the same write-off document from the current account.

Indicate the type of transmission of the accounting person; As an account, we indicate 55.04 and our card account; As a recipient (accountable person) stands the cardholder:

We carry out a document:

The Bank charges the Cash Removal Commission on the Corporate Map

At the time of removal by an employee of cash on a corporate map, the Bank will keep the commission. This commission is also drawn up with a write-off document from a calculated account:

We carry out a document:

Employee is reported for the money spent, shot by corporate card

And finally, the employee who removed the money under the report is obliged to report on them - to attach acquittal documents.

In accounting, this operation is reflected in the document "Advance Report".

We go to the section "Bank and Cashier" Point "Advance reports":

Create a new document:

We carry it out:

It is so easy and easy to work with corporate cards in 1C: Accounting 8.3, edition 3.0.

We are great, on this all

By the way, on new lessons ...

Additions from readers

Accountant Olga Klimova shared valuable additions to the article - I am pleased to publish them for all readers.

In very small organizations, a corporate name card can be opened directly to the main settlement account. Sberbank, for example, actively practicing it for microenterprises. And then accounting is conducted without the use of account 55 and "write-off from the current account." An employee simply cash money through an ATM or pays a card: DT 71 CT 51.

Quote from the article: "... The organization replenishes the card account to which corporate employees' cards are attached ... Create a document" Write off from the current account "...".

L.A. ELINA, Economist Accountant

7 rules for a corporate card

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

Texts mentioned in the article by the Ministry of Finance and FTS can be found: section "Financial and Personnel Consultations" Systems ConsultantPlus

The corporate bank card is a good way out if employees need to pay for anything. The money on the account belongs to the organization, but the card is produced at a specific worker A p. 1.5 provisions, approved. Central Bank December 24, 2004 No. 266-P (hereinafter referred to - Regulation No. 266-P). On the rules for using a corporate card and accounting for operations, with it related, we will also tell.

Rule 1. A card account must be informed of tax and extrabudgetary funds.

For a corporate card, a separate banking account will be opened p. 2 art. 11 NK RF. About this account (both about his opening, and about its closure) must also be informed about the IFTS, and in the FIU, and in the FSS at the location of the organization.

Recommended PFR form of an account opening can be found: website PFR → Employers → Payment of insurance premiums and reporting → Reporting and procedure for its presentation → Recommended specimens of documents

Do it needed within 7 working days from the date of opening of such an account p. 2 art. 23, paragraph 6 of Art. 6.1 of the Tax Code of the Russian Federation; p. 1 h. 3 of Art. 28, h. 6 tbsp. 4 of the Law of July 24, 2009 No. 212-FZ (hereinafter referred to as Law No. 212-ФЗ); Resolution of the Presidium of You from 09/21/2010 № 2942/10. To do this, send:

• to the tax - the message in the form No. C-09-1 applied. Order of the FTS dated 09.06.2011 No. MMB-7-6 / [Email Protected] . Filling this form, inform exactly the opening of the account in the bank, and not about the occurrence of rights to use the corporate electronic means of payment (CESP). After all, the CAP and the corporate bank card is not the same thing.

Reports

1 - about opening an account 2 - about closing the account 3 - on the occurrence of the right to use the CESP 4 - about termination of the right to use the CACP

When a report to the opening of a bank account for the use of a corporate bank card in these cells, C-09-1 should be put "1"

1 - in the bank 2 - in the federal treasury body (in the other body carrying out the opening and maintenance of personal accounts)

• in FSS - a message at the form recommended for them FSS letter dated December 28, 2009 No. 02-10 / 05-13656;
• in the FIU - a message at the recommended form, which can be found on the Foundation website.

By the way, several cards can be released to one card account - the main and additional § 2.1 provisions number 266-p. Moreover, maps on different employees of your organization can be released to the same account. It is not necessary to report on the release of each additional card to the inspection and funds.

Rule 2. The issuance of a corporate card on account accounts is not reflected

The map itself belongs to the bank, so in the account it is not reflected in any way. If the bank card is registered and the worker himself will receive it in a bank, then the log of banking corporate maps is not necessary. Although sometimes an accountant has to fill power a power of attorney to receive a specific employee at a corporate card bank (a sample of attorney, as a rule, provides the Bank himself).

About who from employees issued cards, the Bank may inform your organization in the register for the release of international corporate cards or otherwise (it depends on the document management system adopted in the bank and the conditions prescribed in your agreement with it).

Rule 3. Through the cashier it is not necessary to carry out money received by an employee through an ATM

Recently, accountants complain that inspectors during checks make comments to them: the operations are not reflected in the cash paper to withdraw money from a bank card. Allegedly, this money on the day of their removal needs to be issued as entered at the box office and immediately - as issued under the report. If, through the cashier, such money was not passed, then the organization for non-benefit in cash in cash and art. 15.1 Administrative Code.

Opinion reader

"When we only opened a bank corporate card, we were afraid that there would be difficulties with the calculation of the cash balance. After all, we closed at 18.00, and the employee can take off cash through an ATM even in the downtime. But it turned out that this money at the checkout does not need to hold b. "

Zuhra
Ufa

However, it is clear that money in the cashier physically "did not fall." So accounting can neither post them nor give under the report. Therefore, in the cash book, such operations should not be reflected. And the courts support exactly such a position, refusing to the tax authorities in the recovery of fines with the organization Resolutions 7 AAS of 12/20/2012 No. A03-6142 / 2012; 3 AAS of 01/30/2013 No. A33-15574 / 2012.

It also follows that money taken from the cash card is not necessary to consider when calculating the cash balance at the end of the day.

Rule 4. About the "card" money worker must report

The employee, in the name of which the map was released, can pay with its help for buying or removing cash through the bank p. 2.5 provisions number 266-P. The money that is on the account of the corporate bank card is the money that the worker has not yet received and which he still did not take advantage. To report to the employee will be required only when he either removes cash from the card, or something pays the card.

Money received via ATM In essence, the rigid money issued to the employee under the report. After all, first of all, this is the money of the organization. Of course, the employee should not immediately run to the accounting department at once and write a report. It is enough to do this once a few days - the order must approve the head of the organization. The amount that the worker can spend is limited to the balance of money on a corporate map (unless, of course, a credit limit is not installed on the card and an overdraft possibility is not provided). By contacting the bank, the organization can establish additional restrictions for each of the cards.

Discussing the leader

To control the consumption of money company, It is better to publish an order about the rules for using corporate bank cards. It is important to consolidate the period during which the employee is obliged to report on the money spent by means of a card or removed from it.

The report the employee may be either for unified form No. AO-1, \u200b\u200bor in the form independently developed by your organization. For example, instead of the string "Received an advance from the cash register" you can envisage the lines "Money through an ATM on a corporate map" and "Money from a corporate card for non-cash payments are used."

There is an opinion that when the employee acquired something for the company, paying this card in cashlessly, Make a full-fledged advances not necessarily. Undoubtedly, the employee must still submit to the accounting document confirming documents and terms for this should also be regulated by the management of your organization (for example, in the same order). Only here to attach such documents (CCT checks, overhead, commodity checks) The worker can be a job note.

But I must say that most accountants are more familiar when all reports are drawn up in form No. AO-1. In addition, the name "Advance Report" will help to avoid disputes with inspectors when checking the correctness of the calculation of income tax. After all, the "date of implementation" of executive expenses, business spending, the content of official transport, other similar costs is the date of approval of an advance report on the money worker who spent sub. 5 p. 7 tbsp. 272 NK RF.

Once a month, the Bank usually provides the organization's report on each corporate map. Having received it, you can check the completeness of the advance reports of workers. The easiest way to those organizations that are connected by the Internet Bank.

Rule 5. If the employee has not been reported for "card" money, they can be held from his salary

If the employee in your organization established in your organization has not submitted documents that justify the expenses of the money written off from the card, then upon order of the accounting leadership can keep them from the employee's salary. The same can be done if an employee has spent money not for its intended purpose, for example, for some personal and personal and articles 238, 241 TK RF.

Warning an employee

You can not communicate the PIN code of the bank card. And if it was stolen or she was lost, you need to call the bank as soon as possible, issued a map, and block it.

However, note that one order of the leadership is not enough for such a deduction. It is necessary to prove the amount of damage and the blame of the employee. The amount of damage caused to the organization may be charged with an employee by order of the head, Esl and articles 238 ,, 246, 247, 248 TK RF:

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

If at least one of these conditions you do not comply with the retention of the employee's salary illegally.

From authoritative sources

Deputy Head of the Federal Service for Labor and Employment

"Responsibility for the expenditure of funds on a corporate bank card within the established expenditure limits bears the holder of such a card (that is, the employee, on whose name it is released).

In the absence of documents confirming the target use of a corporate bank card, the amount used is not as appointed with the guilty employee in accordance with Articles 238, 241 and 248 of the Labor Code of the Russian Federation. That is necessary:

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

Warning the head

It is possible that the worker uses money from a corporate card is not intended. To secure the company, it is better to limit the possibility of using money on a map of a certain limit. If such a limit is less than the average monthly earnings of the employee, to recover money from it used not to be appointed will be easier.

Note that it will not always work out once to recover from the employee the amount of damage caused to them, even if its size does not exceed the average monthly earnings of the employee - the card holder. Indeed, in this case, the total size of all holds at each salary payment cannot exceed 20% art. 138 TC RF. Moreover, the limited amount of deductions should be considered from the amount that remained after the deduction of the NDFL Letter of the Ministry of Health and Social Development of 11/16/2011 No. 22-2-4852.

True, the employee can and voluntarily compensate for the damage caused to them, even if the amount of such damage is more than its average monthly earnings.

If the employee is against something to hold something from his salary, this money for your organization is not yet lost. You can go to court.

Rule 6. Cashless waste of the employee and the removal of cash is carried out through the account 71

Wiring, which should reflect the operation using a corporate bank card, depend on the type of this card. It happens:

• <или> Debit - when write-offs from the card as a general rule is possible only within the funds available on it;
• <или> Credit - When you can spend money from the organization on the map, and money bank provided within the framework of the approved credit limit.

But in that and in another case, the write-off of money from the card, which occurs on the initiative of the employee (its holder), is more familiar to carry out 71 "settlements with accountable persons". Agree with this and auditors.

EXPERIENCE EXCHANGE

General Director of the Audit Firm LLC "Vector Development"

"The expenditure of funds by an employee with a corporate bank card by regulatory documents (including the plan of accounts) is not specifically stipulated, but for economic meaning is accountable funds. Therefore, in the practice of the organization, 71 "settlements with accountable persons" is used. It is very important that it is the one who performed payments on a bank card or removed cash from it, reported for this money.

While the employee does not present an advance report, the debit balance will be listed on the account 71. It does not matter how funds from the card were spent - by paying in stores or by removing cash.

Account 73 "Settlements with staff for other operations" is less logical to apply to reflect the spending of money from a corporate bank card. After all, his meaningful load is somewhat different - on it, as a rule, reflects one-time operations other than the regular spending of funds in the framework of employee duties (loans to employees, compensation of material damage, the acquisition of vouchers, etc.) ".

We give wiring on debit card operations (we will consider on the example of ruble cards).

Contents of operation	DT	Kt.
At the date of replenishment of the card account
Listed money from the current account on the card		51 "Settlement accounts"
At the date of write-off by the Bank of the Commission
Banking Commission, written off from the card account, is taken into account as other expenses	91-2 "Other expenses"	55, subaccount "Card Account"
In tax accounting, the Banking Commission is taken into account as the non-dealerization race sub. 15 p. 1 Art. 265 NK RF
At the date of use of the card by the employee (if there are operational access to the data on the money in the accounts) *
From the cards paid by the employee purchased goods, work, services		55, subaccount "Card Account"
With the card worker removed cash
At the date of drawing up an employee of a report on spent amounts
The worker reported cash, filmed from the card and spent on the needs of the organization, or for non-cash spending	26 "General expenses" (60 "Calculations with suppliers or contractors", 10 "Materials", 44 "Sale expenses", etc.)	71 "Calculations with accountable persons"
	19 "VAT for acquired values"

* Some organizations do so. When employees bring in accounting reports with attached documents attached to them, wiring on the debit of account 71 and the account loan 57 "Translations on the way". When monthly cards on maps come from the bank, the wiring is made on the debit of account 57 and the credit account 55.

Reflect in accounting amounts for which the employee has not reported, it is necessary.

EXPERIENCE EXCHANGE

Head of the Department of Methodology and Internal Audit LLC "Production"

"The funds written off from the bank account of the organization as a result of the operation using a corporate bank card, are considered to be submitted by the employee's report. If it does not submit on time set by the management of the organization, an advance report with confirming documents, then it is necessary to make a wiring on the debit of account 94 "shortages and loss of valuables" and account credit 71.

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

After the money is held from the salary of the employee or made by them in cash on the cashier, it must be reflected on the account of the account 73 and the debit of account 70 "Calculations with the Human Resources for Pay" or account 50 "Cash". "

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

Bank money increases payment card limit. However, the loan is considered to be obtained only after the company will use it. That is, after the cards are written off from the card (cash or in non-cash) money at the expense of a credit limit. Therefore, there is no need to reflect the receipt of a loan (making a wiring on account 66 "Calculations for short-term loans and loans") immediately after establishing a credit limit bank.

Contents of operation	DT	Kt.
On the date of write-off from the card funds due to the credit limit on the initiative of the employee
The money used by the employee to buy goods, works, services was written off.	71 "Calculations with accountable persons"	55 "Special accounts in banks", subaccount "Card Account"
	55, subaccount "Card Account"
At the date of write-off by the Bank of the Commission at the expense of the credit limit
From the account of the card, the Banking Commission at the expense of the credit limit	91-2 "Other expenses"	55, subaccount "Card Account"
	55, subaccount "Card Account"	66 "Calculations for short-term loans and loans"
At the date of replenishment of the credit card and repayment of the loan used
From the current account on the card listed money for repayment of debt on the used loan limit	55, subaccount "Card Account"	51 "Settlement accounts"
	66 "Calculations for short-term loans and loans"	55, subaccount "Card Account"
At the date of charges by the Bank of interest for the use of the loan
Accrued interest on the bank loan	91-2 "Other expenses"	66 "Calculations for short-term loans and loans"
In tax accounting, interest on debt liabilities of any species is recognized by non-evalization costs and sub. 2 p. 1 Art. 265 NK RF. However, they are taken into account within the limits art. 269, paragraph 8 of Art. 270 NK RF. If the amount of interest that can be taken into account in tax accounting, less than their accrued amount and the organization should apply PBU 18/02, then it is necessary to reflect the constant tax liability (debit of account 99 - account credit 68)

Rule 7. If a corporate card is a credit, with a preferential interest-free period, then it is not necessary to cost percentages

As a rule, in a few days of use of credit money spent from such a card, the bank does not take any percent. Specific conditions are fixed in the Agreement with the Bank. The tax code does not have any rules for assessing the material benefit on interest-free loans. Therefore, even if such a benefit from the organization is, it is not necessary to pay income tax. Such a position adheres to the highest arbitration court Resolution of the Presidium of you from 03.08.2004 № 3009/04. I agree with her and the Ministry of Finance Letter from the Ministry of Finance of 04/18/2012 No. 03-03-10 / 38.

Often accountants are asked if it is possible to cash money through a corporate bank card to issue a salary to employees. In principle, there are no restrictions for this now. The main thing is to make everything correctly:

• let the employee decide money from the card, will write an advance report and returns an unspent amount to the cashier;
• the cashier must write a seed order 0310001 clause 3.1 of the situation, approved. Central Bank 12.10.2011 № 373-P;
• in accounting, money returned to the cash register should be made to post the debit of the account 50 "Cashier" and the credit of account 71 "Calculations with accountable persons".

Recently, many questions from customers come about the payment by corporate cards: what can be bought, how to spend in accounting.

Let's figure it out.

Option first : The map is tied to a special card account, i.e. You have a bank account and card. You accept money from buyers to settlement and then make a translation to the card. And already from there you pay some expenses of the company.

1. If the map is nominated (it is indicated by the name of the general director or other managers):

Dt 55.4 kr 51 - transfer of funds with the R / C on cards (based on the extract by P / C)

Dt 71 cr 55.4 - payment of goods, services (based on a card account statement)

Dt 10 (41,26,44) Cr 71 - Costs paid by the accountable person (which is indicated on the card), the wiring is formed on the basis of the advanced report provided

1. If the map is non-alien (it does not specify any name):

You can publish an order at which the manager's manager is the person who enjoys the card. This is usually a general director or a procurement person. Then we have again a specific accountable person, wiring do not change.

If there is no such order. You can make wiring, bypassing 71 accounts.

Option second: The map is tied directly to the settlement account of the organization. In this case, the account 55.4 is not used.

1. If the map is named:

Dt 71 cr 51 - payment of goods, services (based on an extract for a card account)

Dt 10 (41,26,44) Kr 71 - Costs paid by the accountable person (if the card is registered or enshrined by order by order)

1. If the map is non-alien, and she does not have a managerFor example, this is a map of an individual entrepreneur or DG company, where he and DG, and the founder, and the only employee.

It is possible to conduct wiring:

Dt 60 Cr 51 - Write off funds to pay for goods or services to the supplier (based on extract)

DT 10 (41,26,44) CR 60 - the receipt of goods or services from the supplier (based on documents that provided the supplier)

Next question: What can I buy on a corporate map?

First, all that is connected by the management of your activity: materials, office equipment, stationery, services of third-party specialists, etc. All this can be taken into account in the expenditures of your organization and reduce the taxable base.

Secondly, you can buy something to an office that is not related to conducting activities, for example, pay for the services of a massage therapist, which comes to the office once a week and makes all employees massage. In this case, such expenses will be considered carried out at the expense of net profit (that is, they will not reduce the taxable base).

Thirdly, you can buy something for yourself personally, for example, products, diapers for their children, etc. In this case, it will be considered an embezzlement of the card manager and will be compensated at the expense of salary.

And some more useful information:

- cash removal is issuing a report to the manager (possibly another person);

- wages to enumerate it from it;

- other individuals can be transferred to the money, do not forget that you are a tax agent and are obliged to pay income tax for these persons;

- You can receive payment from the card to the card.

We hope that the article was useful for you.

If you have any questions - contact us!

Corporate Maps "Peace" Accounting on the corporate map Service "SMS-Informing" by corporate map

Paying a business card - just, to conduct accounting operations - even easier!

• The operations on the map are non-cash operations, so accounting is carried out significantly easier;
• When paying for goods and services using a map there is no need to make out the sharing and advance reports. When receiving cash, it is not necessary to make a statement and expenditure cash order;
• Control the movement of funds on the map is possible through the Internet bank. The limit for spending funds is established individually for each map;
• It is possible to commit an unlimited number of transactions on non-cash settlement;
• Operations using cash obtained using the card are possible in the amount of not more than 1,000,000 rubles. per month on one map. At the same time, within the framework of one contract, the calculations are possible in the amount of not more than 100,000 rubles, or the amounts in foreign currency equivalent to 100 thousand rubles at the official rate of the Bank of Russia at the date of cash settlements (indication of the Central Bank of the Russian Federation of October 7, 2013 N 3073 ).

Primary documents and accounting 1

Debit	Credit	Accounting	Source documents
55	51	Transfer operation from the main current account to the corporate card account	Employment bank
Non-cash payments for purchases
60	51	Reflected the amount of paid goods, works and services
10, 20, 25, 26, 44	60	The amount of paid goods, works and services	Tickets, receipts, Slip originals, ATM Checks and Terminal
Cash issuance
71	55	Reflects the amount of cash cards in the context of accountable persons - cardholders	A bill of ATM or Terminal, a bank statement with the appointment of payment: cash issuance at ATM (No. and the address of the terminal, city, date, time, amount, card number). If the date of the operation in the check differs from the date of operation in the discharge account, for the execution of the operation of the operation in days, 57 "Transfers"
10, 20, 25, 26, 44	71	The amount of cash obtained using a corporate card on the basis of an advanced report provided by an employee with confirmation documents (at the date of the provision of an Advance Report by an employee)	Advance report: Documents confirming cash withdrawals made by the corporate card (accounts, cash and commodity checks or acts in form No. M7, approved by the Resolution of the State Statistics Committee of the Russian Federation of 30.10.1997 No. 71A. Originals of Slipov, ATM Checks or Cashier checks).

In the organization's accounting policy, it is necessary to take into account the main provisions of the use of corporate maps:

• limits on the map;
• the list of expenses and operations that can be performed by the employee;
• list of documents for the advance report;
• the procedure and deadlines for the provision of advance reports.

The list of employees eligible for corporate maps is established by order or order. The corporate card holder must be familiar with the procedure for applying and using corporate cards approved in the organization. The cardholders are subject to material responsibility. The issuance and return of the cards must be conducted in the book of corporate card accounting, specifically established in the enterprise.

The general rules for the organization of accounting of settlements with accountable persons are established by the instructions for applying the plan of financial and economic accounts of organizations approved by the Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n.

Banks are actively offering all customers-legal entities and using a corporate card. Why do enterprises need such cards, how to arrange them, and how much will the service cost?

1. For what purpose;
2. What can be;
3. What is impossible;
4. Advantages of use;
5. It's all about the package;
6. Replenishment and use.

Be sure to read about.

For what purpose?

Corporate maps are used primarily to simplify small payments and control over them.

"Corporate maps are operated on the goals associated with the main economic activities, business trips, representative expenses. In fact, these are the same goals that were previously filmed cash on a check for issuing employees under the report. "

Now, in order not to mess with cash, the leaders and business owners prefer the use of a corporate card. Thus, most of the business spending spend through cards. At the same time, as a rule, the cards are drawn up by nominal - on a specific person working in the company, although plastic itself can be both nomable and non-nominal. How and for which the corporate card is issued, and in which case it is impossible to use it?

Using a corporate card: on what can be

How and for what purposes to make the use of a corporate card? For everything that is directly related to the work of the enterprise. For example, for the purchase of goods, settlements with suppliers, acquisition of stationery, furniture and equipment for office, pay bills at gas stations and a hundred. And, of course, such cards are drawn up for employees who are often sent on business trips so that they can use funds to pay hotels, car rental, acquiring air and railway tickets, calculating restaurants. The bank does not limit the enterprise in the number of cards issued - it can be framed as one or two cards and ten-fifteen and more.

"The number of corporate cards manufactured for legal entities is not limited, but, as a rule, depends on the number of employees who are often driving. If there are no such, and the card is needed only for settlement operations, then, as a rule, one is produced.

What you can not

Prohibitions for the use of such plastic - not much. The prohibition includes operations related to investment activities, foreign economic contracts, wage enumeration and social payments.

Before issuing corporate maps to employees, the company opens up current accounts in the bank and connects the package of cash maintenance. Then the head of the enterprise (and / or chief accountant) submits to the bank a statement and signs an agreement on the opening of card accounts, and employees - cardholders fill out a questionnaire and provide a copy of the passport and certificates of assigning the INN to the bank.

Advantages of use

Using a corporate card allows you to manage the ease of controlling service spending.

• First, using the installation of limits for the use of funds (for example, $ 250 per week or $ 1000 per month).
• Secondly, in the system of Internet client banking a number of large banks, it is possible to view information about corporate card transactions, to receive extracts for such cards for a certain period (reporting month).

"In Internet banking, customers can not only view transactions on corporate cards, but also to replenish them, refund, set limits."

Unfortunately, the management and use of the online corporate map is not available in all banks. Although such a service becomes available in an ever wider range of banks.

If there is no possibility of seeing transactions on maps and form discharge in online banking the bank and form discharges separately through a call center or branch of the bank. There, it is also necessary to solve the issue of installing and changing limits on business cards.

The whole thing in the package

Usually banks are proposed to arrange one or two corporate maps as part of a package of cash services - in this case, the annual subscription fee for individual maps may not be charged. But only for the initial release (the card is produced for two years), in the future, the bank will take 2-10 $ for every card for reissibration. If you need more cards than the PCO package, they are ordered additionally, and for each annual service fee. This is usually $ 4-15 for one released card. But maybe $ 15-30.

Final costs depend on the class class.

"The Bank issues only personalized (personalized) corporate maps. The cost of servicing the corporate card is determined by its class: from the most affordable MasterCard Business, Visa Business to MasterCard Worldelite, Visa Infinite - premium, which provide their holders exclusive discount and bonus programs and personal services. "

The most budget cards - Visa Business, Visa Classic and MasterCard Debit Business. For annual maintenance of one such card you need to give $ 3-10. Also banks are offered to arrange a "plastic" of a higher class, usually this is Chip Visa Gold or MasterCard WORLD. In this case, the annual maintenance of the card will pull at least $ 15-30. By the way, to each basic map there is an opportunity to release additional - for a fee, of course, about $ 2-5 per card of the class of Business and $ 10-15 - for additional gold. Two cards to one card account can be useful, for example, if the use of a corporate card is carried out by two employees on the same goals. For example, the company employs two drivers who pay fuel and other acquisitions for the service car.

Read already pro

Replenishment and use

In its functionality, the corporate card is no different from a standard debit card for individuals. The only difference is if the individuals themselves replenish their cards through cash registers or ATMs of Cash-in, then corporate maps usually replenishes an accountant or the owner of the company using cashless transfers from the main account of the enterprise. Although, of course, they can be replenished and cash through the branches of the bank.

What operations are usually carried out with a business card? Enrollment of funds in the account, calculations in the trade and service network, payments on the Internet, cash withdrawals in ATMs and cash desks.

"Most often, corporate cards are used for settlements in retail chains and the Internet, as well as for conducting operations in ATMs."

Very often we can observe the use of a corporate card abroad - for calculations and receiving cash foreign currency. For a card in national currency, money will be converted automatically in the country's currency where they are used. But banks also offer issuing cards in foreign currency - in dollars and euros.