Installation of acquiring Sberbank in 1C. Acquiring terminal. What does an electronic check, formed on the online cashier look like

Hello! Today we will talk about trading acquiring and bank tariffs. We will also tell me what it works, how to connect, etc. For this, we contacted specialists from banks and prepared for you bank offers with the most favorable conditions today. In addition, you will learn about the advantages and minuses of this service for your business.

What is shopping acquiring

The most convenient form of payment for today is a bank card. Increasingly in hotels, shops, restaurants and other companies, people instead of the usual banknotes for paying services stretch the plastic card. In this regard, the number of companies that implement trading acquiring increases with each day. Not only large players in the market, but even private entrepreneurs understand that we are talking about the struggle for customers!

There are 3 types of acquiring:

• shopping acquiring

About the last and will be discussed in today's article.

Shopping acquiring – this is banking servicewhich allows all trading representatives to accept bank cards instead cash calculation When paying for goods and services with the help of a special terminal. How to get this service in detail you will learn in this article.

In addition to general definition Cashless settlement commercial acquiring has the other side. In fact, this type of service implies the provision banking organization Special equipment, as well as calculated, technological and informative service. Any enterprise that makes receiving payments can take advantage of the service. bank cards With any of the famous payment systems.

Subjects of this process are:

• buyer;
• seller;
• bank-accuaver;
• payment systems.

Sometimes, between the store (seller of goods / services) and the bank added processing company.Large banks tend to have their own processing center.

In general, the task of the processing company is the installation and registration of equatorial equipment, as well as processing and storing information on all operations passing through the terminal.

The presented service is caused by a huge number of advantages that are relevant for both large trading companies and private entrepreneurs. Thanks to this, the acquiring is now only gaining momentum.

Connecting to trading acquiring, you get:

• Increasing the competitiveness of your organization.
• Increase monetary turnover Thanks to attracting bank card holders.
• Consumers will be able to let go large sumsSince they are not limited to cash.
• The risk of obtaining fake banknotes is reduced.
• The speed of trade and settlement operations increases.
• Banking card holders are often solved for large and unplanned purchases.
• Reducing safety costs money (collection).
• The optimization level of the entire customer service process increases.
• Security of payment is guaranteed! Loss, theft, fires and even a cashier error - all this goes to the background.

Tariffs and terms of banks on commercial acquiring

Watch yourself profitable terms Trade acquiring and compare the rates of leading banks.

Important! To work with trading acquiring, you first need (in this article are given better conditions Banks for opening a current account and some banks we will now consider on trading acquiring).

Russian Standard Bank

Commission for the transaction - 2.5%.

Cost of connection, including equipment (terminal) - from 12 000 p.

It is possible to work with the current account of another bank.

MODULBANK

Trading Terminal - Property! There is an opportunity to purchase it on a loan at a rate of 16% of the terminal value. Delivery within 5-7 business days after payment. All equipment settings for your business produce representatives of the bank. You only have to turn on the terminal and start accepting payments.

• Commission for the transaction - fixed - 1.9%.
• Equipment cost - 24 500 rubles. (ICT 250 CTLS / GPRS wired), 30 000 rubles. (IWL 250 GPRS Wireless), 33 000 rubles. (IWL 250 Wi-Fi portable). Ingenico equipment.

More information about shopping acquiring in ModuleBank you can find on the site of the bank.

Bank Point

Excellent bank for entrepreneurs and only for entrepreneurs!

To make a service, the client does not need to go anywhere, just enter the Internet bank and sign a pre-prepared treaty there. No additional payments and a security contribution should not be paid. You can get money to the bill on the next business day. The terminal does not need to buy: it can be leased for a year, and then he will remain at the customer owned.

• Transaction Commission - 1.6 - 2.3%
• Terminal connection cost - free.
• The cost of equipment is from 23,000 rubles to 31,000 rubles. There is a plan for 12 months. Terminals of the company Verifone models 520 (portable and stationary) and 675.

More information about shopping acquiring at the point you can find on the site of the bank.

Raiffeisenbank

Commission for the transaction - from 1.9 - 2.2%

Monthly fee for the use of electronic terminals: from 190 to 990 p. For 1 terminal.

Cost Connecting and registering the terminal from 490 p. up to 29 990 p. for the terminal.

All numbers from and to depend on your turnover. The higher the turnover, the more profitable your tariff.

Connect accumatting on the the official website of Raiffeisenbank.

Here is more details about the tariffs for commercial acquiring from Raiffeisenbank:

VTB

Commission for the transaction:

- turnover up to 100,000 rubles. in the month on 1 terminal 2.7%;

- turnover from 100 001 to 150,000 rubles. in the month on 1 terminal 2.2%

- turnover from 150 001 rubles. in the month 1 terminal 1.6%

Terminal maintenance - from 0 to 1000 p. per month. (depending on the tariff)

Details on official website VTB.

Terminal price:

• Stationary POS terminal from 10 000 r. For 1 pc.
• Portable POS terminal from 16 000 r. For 1 pc.
• In the tariff "Small Business" POS terminal from 2,600 p. For 1 pc.

Here is more detailed about the tariffs on the trading acquiring VTB 24:

Trade acquiring in Sberbank

This is the most mysterious bank of all existing. We called, wrote, asked and answers did not receive. The response of employees is always one: "Come to the Bank's Office and your employee calculates the conditions individually." Even the percentage of the commission from and until they say.

But we have been digging on the Internet for a long time and from other sources managed to learn approximate tariffs for trading acquiring Sberbank.

Details on the official website of Sberbank.

Be sure to:

• Availability of a current account in Sberbank.
• Installing the remote customer service terminal.

Commission for the transaction - Depends on the turnover.

• If over 1 000 000 p, then 1.8%;
• up to 1 000 000 r. up to 2.4%.

But, reviews on the Internet about trading acquiring Sberbank testify that this is not the limit of the commission. With minor revolutions there were cases of increasing the percentage to 3.4% and even up to 4%. Moreover. If you do not agree with the increase in the percentage, then you quickly come and take the terminal.

If you have everything stable with the turnover, then as a rule, the interest rate, as indicated by 1.8 - 2.4%.

With all this, Sberbank is a leader in trading acquiring.

Alfa Bank

We contacted Alpha Bank employees and received a response that they are no longer engaged in the "land" acquiring. Clients offer partner UCS. IN this moment Alpha Bank provides only Internet acquiring.

How is the payment in the trading acquiring

In general, the whole procedure takes no more than 60 seconds. The process of payment of goods or services and the transfer of funds to the settlement account of the entrepreneur occurs in several stages.

Details on the official website of Alpha Bank.

1. Presentation to the seller of the card for passing goods or services;
2. Sending the seller of the request and obtain permission to perform the operation from the processing center (or the Bank's Processing Center);
3. The processing center is associated with the bank released;
4. The owner of the card (Buyer) is logged in by entering the PIN code;
5. The money amount is written off from the account of the cardholder;
6. The owner of the card (buyer) receives a check (slip) about the perfect operation.

For all this operation, special equipment is needed. imprinter, or POS terminal In some cases, both. The essential difference between these two types of equipment only in one:

• cash enrollment to the seller's account used by the Imprinter occurs on the third day, after the operation done. And those who use the POS terminal to the next one.

Example: A buyer came to the store and decided to pay for purchases of the card, you inserted him a map into the terminal, he introduced a pin code, you gave him a check.

Rights and obligations of the parties

When installing equipment in retail outlets, the banking organization is obliged to provide qualified technical assistance, as well as provide advice on any issue.

It is also worth noting other duties of banking organizations:

• The installation of the POS terminal is made, as well as the primary testing of the equipment is carried out.
• Information accompaniment and assistance in training employees, customer service and work with equipment.
• Transfer of funds to the account of the client in deadlinesprescribed in the contract.
• Conducting a bank card splitting.
• Provision technical support 24 hours a day.
• Provision supplies (slips, checks, etc.)

As for trading organizations, they are entitled to demand quality performance, as well as duties. At the same time, trading companies must comply with a number of conditions.

• Prepare a place to install specialized terminals.
• Pay an established commission remuneration.
• Take bank cards to pay.

There is one more feature: Banks Equile player reserve the right to charge a commission, pushing out the cost of goods or services not from the consumer, but from the seller . Other features of the provision of services and duties are prescribed in the contract.

How to connect the service of trading acquiring for IP and LLC

You have already understood the entire mechanism of action of the presented service. Now you should define a sequence of action when connecting the acquiring. From the application to the final result of only 6 stages that we will look at.

1. Bank

Many processing companies offer working directly with them. Comparing tariffs and conditions, you should make a choice in favor of the bank, as a service provider. Processing companies are only intermediaries who pay the Commission, so do not overpay in vain. As already mentioned above, many leading banks have their own processing centers.

1. Application for service

After you have decided on a banking organization, you need to contact her and report the desire to use the service of trading acquiring. You can do it like through online operators, taking advantage hot line Or referring to the office.

1. Documentation

Does your candidacy approved? Then you will need to prepare a specific package of documents. In order to find out the exact list, contact the bank. In some banks (for example, a point), you can make equipment without leaving the house, through personal Area. Some banks (Sberbank) to receive terminals to use, require a current account in their bank.

In general, you will need to conclude 2 contracts:

• contract for commercing - for service in the processing center and conditions;
• equipment lease agreement (if the equipment is leased, and not in constant use).

In addition, it will be necessary to prepare the following package of documents:

• * Charter (JUR Person);
• Passport of the head of the enterprise;
• Certificate O. state registration as an IP or JUR. Organization;
• Help is tax authorities on the absence of debt;
• Certificate of opening the current account;
• * Certificate of registration with tax (at the request of the Bank);
• Other documents (at the request of the bank).

1. Signing contract

The next step is the preparation and conclusion of a contract with the service provider. This document is intended to regulate various controversial points that may arise between the parties during cooperation. The contract is prescribed all rights and obligations of the parties.

1. Equipment

You will be offered to rent equipment that will allow cashless operations. IN this case It can be a stationary or portable POS terminal. The last option is suitable for restaurants, cafes or courier delivery, as the portable POS terminal is mobile. As for stationary devices, they are perfectly suitable for the store, beauty salon and other organizations where customers themselves are suitable for the place of payment.

1. Installing and starting the system

You will need to discuss the time in advance in which the equipment will be installed. A specialist will arrive at the object and fulfill the installation. After the test run of the system before starting the service. You also need to apply for the training of your employees.

The emergence of difficulties cannot be excluded, but despite this trading acquiring can become an excellent tool for increasing profits! Connecting the service helps to strengthen the company's position in the market of trade and services. In addition, this is a high reliability indicator, as the company works closely with one of the banking organizations.

1. Terminal Place Requirements

In general, the requirements for the installation site of the terminal will be approximately the same.

• Place for installing equipment on a horizontal surface, about 30 x 40 cm.
• Availability of outlets.
• The presence of Wi-Fi, a selected telephone line or patch court (cable).
• Availability of a SIM card and cell phone.

The acquiring is called the payment for goods / services by bank cards. Bank-the Equiler (a contract is concluded) establishes from the seller the acquiring terminal for payment operations. This payment method is becoming increasingly popular because the number of owners plastic cardsglasses grows.

What is needed to integrate the acquiring system in 1c

Equipment for acquiring is exchanged by data with an external software and hardware part of the Pinedpad and banking processing. Competent setting implies an understanding of the principle of their interaction. The use of technology with a USB connection was widespread. The scheme looks like this:

• device driver;
• driver acquiring equipment;
• service processing;
• 1C for accounting of goods.

While the drivers are not installed in the OS, there is no connection with the terminal, information processing does not occur.

Connection

Connect the device to pay for bank cards (PINPAD) via the USB interface.

1. We launch 1C and open the section "Trade Management". Path to it: Menu "Service - Assistant Connection and Communication Settings - Trading Equipment - Next." We find the "acquaring system". The window will open the system of the desired bank. Sometimes it is not visible, then the download is performed manually - from the file provided by the Bank's technical worker. If you have done everything right, "Setting the Exiry System Parameters" will appear. Confirm the actions with the "OK" button. Now you need to check the functioning. We click "pay the card", enter the amount and click on the payment of payment. The system must request a bank card.
2. We make the transition in 1C: Retail. Here the setting is done in the same way, along with the connection assistant and settings. Add new maintenance processing by specifying the place of its location. We click on the "get a list". You will see the INPAS DUAL CONNECTOR - the "acquaring system". Stop the choice on it and go to "Next". Confirm the addition of new devices and make data in the field. Complete all by pressing "OK". In 1C, add a new agreement in the Finance - Accounting Contracts tab. In the "Viewed Maps" field, we enter Visa, MasterCard.
3. We configure the reflection of operations and reporting in the "Equiphering Operation" and "Finance - EXINA Bank Reports".

No one will surprise in our time with the calculations performed through bank cards (accuming). The acquiring is widely used not only by major trading organizations, but also by representatives of small business, and individual entrepreneurs. About how in "1C: Accounting 8" editors 3.0 supported acquiring operations, including for the purposes of VAT, read in the article of Experts 1C.

The concept and side of the accordion contract

Despite the fact that the practice of concluding an accuming contract today is quite extensive, in Civil Code The Russian Federation has no chapter on this contract. The concept of the acquiring contract is contained in paragraph 1.9 of the provisions of the Bank of Russia dated December 24, 2004 No. 266-P "On the emission of payment cards and operations performed with their use" (hereinafter referred to as Regulation No. 266-P). The terms "Equirer" and "EckVaring" are contained in the glossary of terms used in payment and settlement systems (Committee on Payment and Estimated Systems of the Bank of International Settlements) (Basel, Switzerland, 01.03.2003). In many dictionaries, an alternative version of writing is offered for this term - "Equiler". On the current practice in regulatory acts Russian Federation More often used Writing "Equiler", the same writing option is used in the program.

Acquiring contract is between credit Organization (by the Equiler Bank) and the Organization ( individual entrepreneur), implementing goods (work, services). Acquiring contract is a mixed transaction containing the elements of the contract bank account, lease, intermediary contract, etc.

The essence of the acquiring contract is that the Bank provides an organization or IP opportunity to accept payment from customers using payment (plastic) cards. At the same time, payment cards should not be issued by the same bank. For receiving plastic cards, a special electronic software and technical device is required (POS-terminal), which is provided by the bank and is installed on workplace Cashier.

Depending on those or other conditions in various banks, funds received from the buyer can be credited to the organization's account on time from 1 to 3 business days.

As part of the acquiring treaty, cash may not only be accepted, but also issued bank cardholders. As a rule, there are ATMs and special terminals with a function of issuing cash.

For acquiring services, the Bank charges the Commission. Usually, the Commission is a certain percentage of payment amount received from the client. The specific amount of the commission is established by the Bank individually for each organization, with which the contract is concluded. In determining the size of such a commission, the Bank takes into account the revisions of the organization, the scope of its activity, the region and many other factors.

In some cases (as a rule, if the average turnover of funds in the organization of small) banks may require the establishment of a fixed rent for using their equipment instead of charging interest. This amount is fixed in the acquiring contract.

The acquaring allows you to attract more customers, because for many of them the possibility of paying the map is the advantage of its convenience. In addition, using non-cash payment, you can reduce the costs and costs associated with the movement of cash (for example, collection costs).

What sellers are obliged to accept payment cards

In accordance with Article 16.1 of the Law of the Russian Federation of 07.02.1992 No. 2300-1 "On Consumer Protection", the Seller (executor) on the choice of the consumer is obliged to provide the possibility of paying for goods (works, services) both by cash settlements and by using national payment instruments .

The obligation to ensure the possibility of payment using national payment instruments does not apply to the organization and IP, in which the income from the implementation of entrepreneurial activities for last year Do not exceed the limit values \u200b\u200bset for microenterprises. Decree of the Government of the Russian Federation dated 04.04.2016 No. 265 (valid from 08/01/2016) The limit values \u200b\u200bfor microenterprises were established in the amount of 120 million rubles.

National payment instruments are payment cards and other electronic tools Payment provided by customers with participants in the national payment card system (NSPK) in accordance with the rules of this system (Part 2 of Article 30.1 Federal Law from 27.06.2011 No. 161-FZ "On National payment system"). Currently, the introduction of a national payment instrument is a payment card "Peace". Detailed information about national System Payment cards can be found on the NSPK website.

As the Mir payment card is distributed, the seller (if it is not falling under the exception) is not entitled to refuse to pay for goods (works, services) to its customers using this payment instrument. Failure entails overlay administrative fine on the officials and SP in the amount of from 15 thousand rubles. up to 30 thousand rubles, on legal entities - from 30 thousand rubles. up to 50 thousand rubles. (Part 4 of Art. 14.8 of the Administrative Code of the Russian Federation).

The implementation of settlements with buyers through payment cards does not exempt the seller from the obligation to apply cash regulatory equipment (CCT) (part 2 of Art. 5 of the Federal Law of 05/22/2003 No. 54-FZ "On the application of cash registers in cash settlements and (or) settlements using payment cards "; Letters of the Federal Tax Service of Russia of August 11, 2014 No. AC-4-2 / \u200b\u200b15738, the Ministry of Finance of Russia of November 20, 2013 No. 03-01-15 / 49854). Besides cash check The buyer needs to issue a document confirming payment using a plastic card - the so-called slick (clause 6 of the Government Decisions of the Russian Federation of July 23, 2007 No. 470 "On Approval of the Regulation on the Registration and Application of Question Procedure, Used by Organizations and Individual Entrepreneurs").

Support for acquiring operations in "1C: Accounting 8" (ed. 3.0)

To take accounting acquiring operations is accessible to the user, it will be required to include the appropriate functionality of the program. Functionality is configured using the hyperlink of the same name from the section the main thing. On the tab Bank and Cassa It is necessary to set the flag Payment cards(Fig. 1).

This functionality activates the possibility of paying for goods and services by buyers not only with payment cards, but also at the expense of bank loans.

To include the possibility of using your own and third-party gift certificates on the tab Trade Should install flag Gift certificates.

Fig. 1. Setting the functionality of the program

Payment for payment cards (payment with the involvement of a bank loan) can be reflected in the accounting system using the following documents:

• Payment payment card (section Bank and cash desk) with types of operations Payment from the buyerand Retail revenue.
• Retail sales report (sale section).

Type of operation Payment from the buyer Designed to reflect the payment committed by the counterparty representative using a payment card under a contract in the case of wholesale sale. The total amount of payment received reflected in the document Payment by payment cardit is possible to distribute to reflect in accounting on several contracts or several calculation documents.

Type of operation Retail revenue It is intended to reflect the amounts of payment by bank cards adopted for the day of a non-automatic trading point (NTT). The total amount of payment obtained can be distributed to reflect in accounting at different VAT rates.

Document Retail sales reportit should be used to reflect the payment on bank cards in an automated retail outlets (ATT)

To reflect the information about the Equaire Bank and the acquiring contract in the documents Payment by payment cardsand Retail sales reports Serves requisite Type of paymentwhich is filled from the directory of the same name.

Form of reference element Type of payment Depends on the selected props Payment methodwhich can take one of the following values:

• Payment card;
• Bank loan;
• Gift certificate Own;
• Gift certificate of third party.

If the method is selected Payment card, then when creating a new element of the reference book Type of paymentas compulsory details, you must enter the name of a new payment type, specify the counterparty (bank-acciler) and the accuming contract for servicing plastic card holders. The accounting account on payment cards is automatically indicated - 57.03 "Sales on payment cards." In the form of an element of the reference book Type of payment You can specify the percentage of the Commission of the Equiler Bank so that the reward is further calculated automatically.

Starting from version 3.0.44.102 "1C: Accounting 8" in the directory Types of payment There was an opportunity to indicate the amount of the Bank's commission, depending on the amount of operations (revenues) per day.

A feature of payment on bank cards (as well as with the involvement of bank loans) is that the funds for perfect operations enter the organization not from the buyer, but from the Bank - the Equiler (or from the Bank issued), and the moment of the actual receipt of funds on The settlement account of the organization, as a rule, differs from the moment of payment by the buyer. In other words, at the time of this payment, the retail or wholesale buyer's debt is transferred to mutual settlements with the Equiler Bank (by the bank, issued a loan). Before the actual enrollment on the settlement account of the money organization, they are recorded on a transit account 57.03.

The actual receipt of funds for the current account of the enterprise is issued by the document (section Bank and Cassa - Bank statements ) Operation Receipts from sales on payment cards and bank loans. As a payer, an accuiver is acting as a payer, and the acclaring contract is indicated as a contract. Directly in the form of a document in the field Amount of services You can specify the amount of remuneration held by the Equiler Bank, and the account and analytics of the costs of the bank services are set by default.

In accordance with the data specified in the Directory Payments, props Amount of services will be filled automatically if the document Current account:

• loading from the "Bank Client" (through Service 1C: DirectBank *);
• introduced on the basis of the document Payment of payment card.

Note:
* About DirectBank Technology - Direct Exchange with serving bank From the program 1c in online mode, read in the article "New features "1C: Enterprises 8": DirectBank technology - exchange with bank online " . Also about the service 1c: DirectBank and how to work with the bank directly from "1C: Accounting 8" - see video recording "New Features" 1C: Accounting 8 "(ed. 3.0) for effective accounting," which took place in 1C: Lecture 22.12.2016.

When manually entering the document Current account The Bank's commission will have to calculate and indicate manually.

Accounting for acquiring operations with a common tax system

Accounting for income and expenses with a general taxation system (OST) in "1C: Accounting 8" is supported only by the method of accrual, therefore the fact and method and the method of obtaining payment from the buyer does not matter. At the same time, if the buyer pays in advance the goods (work, services) by a bank card, then the accounting reflects the receipt of an advance, which entails the accrual of VAT.

Consider an example in which the wholesale buyer pays to the seller organization by the bank card.

Example 1.

Document Payment of payment card can be formed on the basis of the document Account buyer (button Create on the ground). In this case, you will need to manually fill out the field Type of paymentand adjust the amount of payment, all other details, including the tabular part, will be filled automatically (Fig. 2).

Create in the directory Types of payment Payment cardand we indicate the name of the new payment type, the bottomplace of the Equiler Bank and the contract with it (Fig. 3).

Pay attentionthat the contract with the Equiler has a view Other.

In accordance with the acquiring Agreement, we point out differentiated interest rates Commission of the Bank, which, under the terms of our example, depends on the amount of operations per day.

Fig. 3. Type of payment

In the future, when choosing a specific type of payment from the directory Type of payment requisites Equiler, acclaring contract and Account account in the movements of the document Payment of payment card According to registration registers will be filled automatically. They can be changed by going through the hyperlink located to the right of the selection field of the payment type (see Fig. 2).

After the document Payment of payment cardthe following accounting wiring is formed:

Debit 57.03 Credit 62.02 - on the amount of prepayment carried out using a bank card (8,000.00 rubles).

For purposes tax accounting on income tax Amount well DT and The sum is CT.

So, the buyer carried out a prepayment, although the money for the organization's account was not yet received. What day to consider the day of payment? In a letter of the Federal Tax Service of Russia of 28.02.2006 No. MM-6-03 / [Email Protected] It is explained that in order to use subparagraph 2 of paragraph 1 of Article 167 of the Tax Code of the Russian Federation of payment (partial payment) at the expense of the upcoming deliveries of goods (work, provision of services), the transfer of property rights is recognized to obtain funds by the seller or termination of obligations in a different way that does not contradict legislation. In this case, the buyer has fulfilled its obligations, and the bank-accuard performs only the role of the mediator, so the moment of determination tax base At the VAT from the seller comes when making a prepayment by the Buyer using a payment card, and not when crediting funds by the Equiler Bank to the Organization's current account.

Document Invoice issued to advance You can register in two ways:

• based on the document Payment of payment card(button Create on the ground);
• processing Registration of invoice invoices(section Bank and cash desk - invoice invoices).

Document Invoice issued on advancefilled automatically according to the base document. After the document, accounting wiring is formed:

Debit 76.Av Credit 68.02 - on the amount of VAT, calculated from the prepayment of the buyer (1,260.34 rubles).

Document Invoice issued on advancein addition to movements in accounting Also forms entries to special registers for VAT accounting purposes.

Pay attentionthat date of the document Invoice issued on advancewill match the document date Payment by payment card.

Document Current accountyou can also create on the basis of the document Payment of payment card- Then, all major details will be filled automatically, including the rental fee (Fig. 4).

Fig. 4. Admission to the account of the Equiler Bank

After the document Current account

Debit 51 Credit 57.03 - in the amount of received funds from the Bank-Equiler (7,920,00 rubles); Debit 91.02 Credit 57.03 - For the amount of remuneration, held by the Equiler Bank (80,00 rubles).

The corresponding amounts are also fixed in the resources. Amount well DT and The sum is CT

The sale of goods to the wholesale buyer is reflected by standard document account Sales (act, invoice) With the type of operation Products(section Sales). The document can be formed on the basis of the document Account buyer. After the document Sales (act, invoice) The following accounting wiring are formed:

Debit 90.02.1 Credit 41.01 - at the cost of goods sold (6,440,00 rubles); Debit 62.02 Credit 62.01 - on the credentials of the advantage from the buyer (8,000.00 rubles); Debit 62.01 Credit 90.01.1 - for the amount of revenue from the sale of goods (16 000.00 rubles); Debit 90.03 Credit 68.02 - VAT (2,440, 68 rubles);

The corresponding amounts are also fixed in the resources. Amount well DT and The sum is CTfor accounts with a sign of tax accounting (well). Entries are also formed in special registers for the purposes of VAT accounting.

Document Invoice issued for implementation Automatically created by button Write an invoicelocated at the bottom of the document Sales (act, invoice). At the same time, a hyperlink appears in the form of a base document form.

To reflect the deduction of VAT from a prepayment, you need to create a document Formation of purchase book records (section Operations - Regulatory operations VAT). As a rule, this document is created on the last day of the month. The document is filled automatically (button Complete the document). After the document, entries will be formed in special registers for the purposes of VAT accounting, as well as the account of the accounting register:

Debit 68.02 Credit76.Av - on the amount of VAT deduction (1 220.34 rubles.).

Subsequent payment of the buyer is registered in the document document Payment of payment cardAfter which the buyer's debt is postponed to the Equiler Bank mutual settlements. Well, after the actual receipt of funds for the settlement account of the seller, registered by the document Admission to the settlement accountbank-Equiler's debt is repaid, as evidenced by the zero balance on account 57.03.

Thus, the procedure for accounting for acquiring operations at the basis of "1C: Accounting 8" (ed. 3.0) is a fairly simple sequence of actions. For the purpose of calculating VAT, payments made by buyers made through payment cards also do not cause any additional difficulties in accounting.

Accounting for payment by divisions on account 57.03 in "1C: Accounting 8 Corp" (ed. 3.0)

Organizations that have separate divisions and using the program "1C: Accounting 8 Corp" (ed. 3.0) may keep records economic operations, including accounting for retail sales and payment by bank cards, in the context of divisions.

Consider an example in which the organization carries out retailers through the head and through a separate division of the organization and accepts payment by bank cards under one accordion contract.

Example 2.

To organize in the program "1C: Accounting 8 Corp" Editing 3.0 Accounting for divisions on account 57.03, it is recommended for each unit to create your payments with your accuming agreement. For this, an agreement with the Equiler Bank needs to be formally divided into two contracts, each of which is designed to account for a specific unit (head and separate). We introduce into the directory Contractstwo elements with names:

• Acquiring contract №32132 (head) dated December 31, 2015;

To reflect retail sales through an automated trading point in the program, the document is the document Retail sales report (section Sales) Operation Retail store. The document allows you to register retail sales at the same time with receiving retail revenue, including paid by payment cards, bank loans and gift certificates.

We form a document Retail sales report by the head unit. On the tab Products We indicate the goods and services implemented by the retail buyer: their nomenclature composition, quantity, price and amount.

By default, all payments are considered in cash. If payment cards, bank loans or gift certificates have been paid during the day, then you need to fill the bookmark Non-cash payment (Fig. 5). Add to reference book Types of payment New element with payment method Payment cardand specify the name of a new payment type, for example, ECAUERING RFT (head unit), Name of the Equiler Bank and the name of the contract: . We introduce the created type of payment in the tabular part of the bookmark Non-cash paymentand point out the amount - 100 000,00 rubles.

Fig. 5. Non-cash payment on the head unit

After the document Retail sales report According to the head unit, the following accounting wiring is formed:

Debit 90.02.1 Credit 41.01 - to the cost of goods (64,000.00 rubles); Debit 62.r Credit 90.01.1 - For the amount of revenue from the sale of goods (100 000.00 rubles); Debit 57.03 Credit 62.r - for payment of payment cards (100 000,00 rub.); Debit 90.03 Credit 68.02 - in the amount of VAT from the implementation (15 254.24 rubles.).

Amount well DT and The sum is CTfor accounts with a sign of tax accounting (well). Also formed entry into the register VAT Sales.

Retail sales report on a separate division where to specify the relevant type of payment, for example, Falling the RFT, a separate division of Wedge.In the details of this type of payment, the corresponding name of the contract with the Bank should be indicated: Acquirection agreement No. 32132 (separate wedge) dated December 31, 2015.

We will register the receipt of cash from the bank - the Equiler, relating to the head unit, document Current account(Fig. 6). In field Treatyyou should select the value: Acquiring contract №32132 (head) dated December 31, 2015.

Fig. 6. Admission to the Consumer Account on the Head Unit

After the document Current accountthe following accounting wiring are formed:

Debit 51 Credit 57.03 - in the amount of received funds from the Bank-Equiler (98,000.00 rubles); Debit 91.02 Credit 57.03

For the amount of remuneration held by the Equiler Bank

(2 000,00 rub.).

The corresponding amounts are also fixed in the resources. Amount well DT and The sum is CTfor accounts with a sign of tax accounting (well).

Similarly, you need to create a document Current accounton a separate division where in the field Treaty Specify the value: Acquirection agreement No. 32132 (separate wedge) dated December 31, 2015.

Turnover balance sheet On account 57.03 (Fig. 7), in the context of units and contracts, it shows that all mutual settlements with the Equiler Bank are reflected correctly.

Fig. 7. Overhead statement on account 57.03

From the video, you will learn how to organize accounting by divisions on account 57.03 "Sales on payment cards" in the framework of a single acquiring contract in the program "1C: Accounting 8 Corp" edition 3.0.