Corporate Card Regulation. Corporate card from Sberbank. Using corporate bank cards

Sberbank of Russia is the largest national banking structure, which provides numerous clients only the highest quality and products that contribute to an increase in the level of private and professional life. A unique proposal for legal entities and entrepreneurs is Sberbank Business Corporate Card - an optimal alternative to the usual checkbook, combining functionality and ease of use.

What is a corporate Sberbank Card. Its appointment, opportunities and conditions of use

In previous times, most enterprises and organizations used special checkbooks, thanks to which the maintenance of economic activity was more convenient. Now new are being developed financial productsMuch more advantageous in terms of convenience and security. One of these options is a corporate card for IP and legal entities, which can be obtained in any branch of Sberbank. Map of this species on a particular citizen who uses cash Companies entering the balance, followed by a report for their use.

What is it necessary for?

Sberbank business map is necessary to fulfill a number of actions in the interests of the enterprise, which include:

• payment of services and purchase of goods for the company;
• implementation of non-cash payments;
• payment of travel, as well as expenses for representation;
• cashless payment of any economic needs of the enterprise;
• cash withdrawal to pay for goods and services required for the company's activities.

Types of cards

A corporate card may be debit or credit. Calculations on a debit card can be performed within the limits of the means on the map. Accordingly, according to the credit corporate card, the calculations by the holder can be performed within the credit limit established by the Sberbank.

The main advantages of the corporate card for owners and employees of the company

The design of the corporate card opens up a lot of convenient opportunities before the owners of any kind of business. Thanks to this banking product, they can:

• significantly save time to fulfill all important accounting operations;
• carry out control over the company's financial discipline;
• news accounting reporting with maximum convenience;
• significantly save corporate cash by controlling and competent organization.

Such a map and employees of the company are needed to improve and simplify many important aspects them professional activity. The corporate card hold provides the following features:

• free access to finance at any time;
• lack of risks of transportation of large cash;
• removal of cash in any currency of the world during foreign business trips;
• convenient booking, as well as payment of travel documents and hotels;
• lack of need to attract their own funds;
• fast and simple blocking of a bank card in case of its loss or embezzlement;
• easy reporting on all expenses and business trips to accounting.

Terms of Use

Sberbank of Russia provides several important conditions for opening a corporate card and its further exploitation. First, the company must have an open business account. Secondly, it is necessary to make a full register of employees who will use this banking product. Thirdly, it is necessary to establish limits to use money and replenish the account.

Thanks to numerous advantages, Sberbank's corporate card receives positive feedback from customers. The presence of this banking Product greatly simplifies the full spectrum financial operations Companies.

It should also take into account that this species Maps are not provided for issuing wages and the implementation of various social payments

Existing tariffs for using a corporate card

Before you activate a corporate card of Sberbank, you should familiarize yourself with the current tariffs. The release of this banking product is carried out free of charge, and further annual maintenance - in accordance with the selected tariff plan and the map type.

The value of the annual maintenance of the most prestigious MasterCard Business cards and Visa BusinessOpened in Russian rubles is 1200 rubles, and in foreign - 50 euros or dollars, respectively. When opening such cards it is necessary to make a mandatory an initial fee, whose size exceeds annual payment twice. Annual payment for the "corporate" option for each card holder is 250 rubles. BUT map Visa. Business "Budget" implies both opening and further maintenance on absolutely free basis.

Corporate Corporate Card Regulations

Corporate card from Sberbank is very convenient financial instrument for business. With it, you can fully control the turnover of cash and with maximum efficiency to control the costs. Cash deposited through an ATM or terminal instantly fall on a corporate card account. For convenient management of the map, Internet banking business banks online is used, in which you can easily apply for issues and reissue, set optimal limits, as well as if necessary, change information about the holder.

First of all, it is necessary to figure out how to create an application for release corporate maps in Sberbank. To do this, you can use Internet banking, or personally visit the bank office, in which the company's account is serviced to fill the questionnaire for the approved pattern. The application must specify the exact number of the required cards. The next important step is to establish convenient limits for corporate expenses. A few days later, the finished card can be obtained in the office of the bank. Payment of the Commission for its annual service is made at the time of receipt.

Features of the use of a corporate card

Before using the corporate card from Sberbank, it is important to consider that all the funds on it belong to the enterprise, and not a certain employee, therefore each conducted financial operation requires strict reporting in accounting. In order to obtain the opportunity to make financial transactions, you need to replenish the account for the required amount within the limit. Translation from Sberbank's business card is carried out in the shortest possible time, so it is convenient to use it to pay for travel staff, to acquire corporate goods, as well as for transferring funds to business partners. The restriction for the use of such a map is the accrual of wages and paying social benefits.

Cash removal can be carried out in any ATM, both in Russia and abroad. This operation It is confirmed by the corresponding check, which must be provided to the company's accounting department for the report.

Corporate Sberbank Card is the most convenient payment instrument that replaces the traditional checking book And opens new business opportunities.

By the way, all major changes in the corporate map can be carried out in Sberbank business online.

We also recommend purchasing a service. integrated insurance corporate card. The sum of insurance protection entrepreneur can choose himself. It varies from 20 000 r. up to 1 000 000 r. Insurance services Within the framework of the Corporate Card Insurance Program, Sberbank Insurance LLC (SC No. 4331 license was issued by the Bank of Russia 05.08.2015 indefinitely).

Minimum insurance fee - 700 rubles. (with the sum insured 20,000 rubles), the maximum - 8000 rubles. (with an insured amount of 1,000,000 rubles) per year.

Corporate card. We will tell about the nuances of such calculations.

What are corporate maps

A corporate card is a card, the holder of which is a company employee to issue such a card. Banks can produce debit and corporate maps (p. 1.5 provisions on the emission of payment cards and on operations committed with their use, approved on December 24, 2004 No. 266-P).

The holder of the debit (calculated) card can perform operations within the amount of the amount of these calculations are made at the expense of the company's money on its account. With the use of a credit card, the holder can perform operations at the expense of money provided by the Bank in the prescribed limit in accordance with the terms of the loan agreement.

Both both corporate maps can be both nomigible and nonienneys. Name cards are issued at a particular employee of a travel company. Noniencies are produced on the company. Such a card can enjoy any of the accountable persons.

As practice shows, travel agencies mainly use debit cards with the establishment of a limit for each card to different categories of spending and overdraft.

How to arrange a corporate card

To arrange a corporate card, a travel agency must conclude an agreement with the bank. It must be attached to it:

• list of employees who will use the card. Their signatures should be certified by the firm's seal;
• copies of employee passports, on the names of which are manufactured by cards;
• card Use Contracts installed by the Bank Forms filled and signed by personally by employees.

The corporate bank card is issued directly to the holder specified by the tourist company in a statement about the issuance of a bank card, or a company acting on the basis of a power of attorney.

How to regulate the use of a corporate card

So that employees can freely operate corporate cards, a travel agency need to develop a provision on the procedure for use (part 1 of Art. 8 Labor Code RF). We recommend installing:

• the list of expenses and operations that can be made by a corporate card employee;
• calculation limits on corporate cards;
• deadline after which the employee must return the card;
• the order of cardholders for spent sums;
• the term during which the employee must submit to the company an advance report with the attachment of confirmation documents;
• the list of documents that are accepted as confirmation of the costs.

In addition, it is necessary to approve the list of posts of persons whose labor duties suggest the use of corporate maps (paragraph 1 of Art. 847 Civil Code RF). Employees whose posts are listed in the list must be familiar with the position under the signature (Part 2 of Art. 22 of the Labor Code of the Russian Federation).

To eliminate cases of corporate cards, as well as not target use or theft of cash, it is necessary to organize in the company to take the reception and issuing corporate bank cards (Art. 9 Federal Law dated December 6, 2011 No. 402-FZ "On Accounting"). To do this, it is advisable to develop a register, which reflects the following data: card numbers, F. I. O. Their holders, transfer dates and return cards. The fact of issuing and returning the corporate card will be confirmed by an employee who received it, and those who keep accounting data cards.

Named corporate bank cards may be in the hands of holders, subject to security requirements with them. All nonien corporate maps are stored in the package of the company. As a rule, not name maps Give an employee to fulfill a specific task - payment of travel, executive or other expenses.

What expenses can be paid on the map

According to clause 2.5 of provisions No. 266-P, a legal entity can carry out the use of bank cards, in particular, the following operations:

• receive cash for settlements in Russia related to the activities of the Journey, including with the payment of travel and representative expenses;
• payment in rubles associated with the activities of the Journey, including paying travel and representative expenses in the Russian Federation;
• receive cash foreign by the border to pay for travel and executive expenses;
• pay for travel and executive expenses in the limits of the Russian Federation.

The accountant of the travel agency often has a question: can a comma employee use a corporate card abroad to pay tourist services abroad on behalf of the organization itself? And if it can, how does the bank carry out currency control of such operations?

Federal Law of December 10, 2003 No. 173-FZ "On currency regulation and currency control»Not established restrictions on currency transactions between residents and non-residents. Consequently, the employee who acts on behalf of and on behalf of his organization is commoded abroad, theoretically can use a corporate card for paying tourist services.

Previously, the provision on the procedure for emissions by credit institutions of bank cards (approved by the Bank of Russia on April 9, 1998 No. 23-P) contained a norm according to which, when making currency transactions using corporate maps, a legal entity was obliged to submit within one month from the date in authorized Bank Justification of the operation, including expense report. In the current situation No. 266-p, there is no such requirement.

At the same time, paragraph 2.5 of the Bank of Russia's instructions of June 4, 2012 No. 138, and it was determined that when writing off foreign currency from a current account using a bank card, a certificate of currency transaction in an authorized bank is not submitted. In addition to the case of currency operations, requiring a transaction passport. Recall that when making currency transactions, the transaction passport can not be issued if total amount The contract does not exceed 50 thousand US dollars in the official rate at the date of concluding a contract (clause 5.2 of Instructions No. 138-C).

Thus, the organization has the right to pay for the corporate bank card tourist services abroad in foreign currency.

How to report on spending money on a corporate map

Currently, there are no regulatory acts that establish which document should be a company employee to confirm the spending of funds on the corporate map. Therefore, travel agencies can use unified form Advance Report No. AO-1 approved by the Resolution of the State Statistics Committee of Russia of August 1, 2001 No. 55.

Also, the company has the right to develop its own (paragraph 4 of Art. 9 of Law No. 402-FZ), which should be brought in an annex to the accounting accounting (sub. 4 of paragraph 3 of Art. 21 of Law No. 402-FZ, p. 4 PBU 1/2008 ).

When the employee has a taxable income tax

Making payments to corporate maps, it must be remembered that the employee must report for the received funds: to submit an advance report with confirmation documents.

If the employee has not been reported in a timely manner on spending money or he did not return the removed funds from the card, he arises income taxed by NDFL (Decisions of the Presidium of the West March 5, 2013 No. 14376/12, FAS of the West Siberian District on February 19, 2014 № A45-25321 / 2012). Although, in the opinion of some judges, the lack of confirming documents on spending money issued under the report or return them to the cashier is not proof that such amounts can be attributed to the income of employees (Resolution of the First Court of Appeal of April 11, 2013 No. A43-14173 / 2012, the decision of the Arbitration Court of January 31, 2013 No. A43-14173 / 2012).

Is it necessary to comply with the limit of calculations when using the card

Paragraph 6 of the instructions of the Bank of Russia dated October 7, 2013 No. 3073-U are limited to calculations between legal entities, legal entities and entrepreneurs in cash. The limit is 100,000 rubles. one contract.

The use of a corporate bank card is non-cash payment. Therefore, the amount of payment may exceed 100,000 rubles, if the employee pays goods (work, services) by means of a card.

However, the removal of cash with an employee with a card means receiving funds for the report. And since accountable person Carries out further payments on behalf of travel agencies, such cash in the calculations should be used taking into account the limit.

The penalty for the violation of the limit of settlements for a travel company is from 40,000 to 50,000 rubles, for officer - from 4000 to 5000 rubles. (Art. 15.1 of the Code of the Russian Federation on administrative offenses).

How to keep accounting operations with corporate cards

Accounting operations with corporate cards must be conducted on account 55 "Special Accounts in Banks". For more convenient accounting of operations on corporate cards, the subaccount "Corporate Maps" is opened to this account. Analytical accounting for this subaccount is advisable to conduct each received by the corporate map. The presence and movement of cash in the root is taken into account apart.

Example 1.
Travel agency sent an employee on a business trip. At the same time, he was given a corporate card by enrolling on it from the current account of 45,000 rubles. Upon returning from a business trip, an employee presented an advance report.

Expenditures amounted to:
- 16 000 rubles. - on the passage;
- 30 000 rubles. - to accommodation;
- 6300 rubles. - daily;
- 3500 rubles. - Executive expenses.

Debit 55 subaccount "Corporate Card" Credit 51
- 45 000 rubles. - credited to the card;

Debit 71 Credit 55 subaccount "Corporate Card"
- 45 000 rubles. - written off funds from the card when paying by the employee in non-cash form or in case of cash withdrawal;

Debit 26 Credit 71
- 52 300 rubles. - reflected travel expenses;

Debit 44 Credit 71
- 3500 rubles. - Specialized expenses are written off;

Debit 71 credit 50
- 10 800 rubles. - Final calculation with an employee.

With the help of a corporate card, you can make calculations in the root. Then the account will be used 57.

Example 2.
Change the previous example data. Suppose the employee was sent to the international leadership.

45 900 rubles were transferred to the purchase of currency from the current account, 900 dollars were credited to the card. Currency exchange rate at the date of purchase was 50 rubles / USD (conditionally).

Expenditures amounted to:
- 30 000 rubles. (600 USD x 50 rubles / USD) - accommodation costs;
- 15 000 rubles. ((50 USD x 50 rubles / USD x 6 days.) - Daily daily abroad (Russian daily per diem in the example).

The following wiring is made in the account:
Debit 57 subaccount "Corporate card in rubles" Credit 51
- 45 900 rubles. - transfer funds to purchase currency;

Debit 55 subaccount "Corporate Card in Currency" Credit 57
- 45 000 rub. ((900 USD + 50 USD) - currency credited;

Debit 91 subaccount "Other expenses" Credit 57
- 900 rubles. (45 900 - 45 000) - reflects the costs of converting rubles to US dollars;

- 15 000 rubles. - removed from the card cash to pay for daily;

Debit 71 Credit 55 subaccount "Corporate Card in Currency"
- 30 000 rubles. - written off from the card funds in the root of the hotel;

Debit 26 Credit 71
- 45 000 rubles. - Reflects the travel expenses of the accountable person on the basis of the Advance Report.

Since the cash of the company was converted into foreign currency in the amount of travel expenses Employee and transferred to a corporate card at the date of settlements on the map, the course differences in accounting do not arise (clause 4, 5, 9 PBU 3/2006, annex to PBU 3/2006).

Tied to the account of the Journey. 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 in the relevant documents. During the seven working days from the date of opening or closing an account at the Bank for corporate maps, it is necessary to notify the Tax Inspectorate (Art. 23, 6.1 of the Tax Code of the Russian Federation). For violation of this period, a penalty of 5 thousand rubles is provided under Art. 118 Tax Code of the Russian Federation.

The possible number of cards opened to the account is determined by each bank at its discretion. For example, in a bank24.ru you can bind to one account unlimited number of corporate maps.

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 entrepreneurs related to the implementation of entrepreneurial activities, within a single contract can be carried out in the 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;

A good alternative to the checkbook.

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 will cost 1 thousand rubles.

Banks can install an uncompanable balance on the card. So, in the Bank "Avangard" it is equal to 10 thousand rubles, in Promsvyazbank - 3 thousand.

Watch what is a "corporate card" in other dictionaries:

Corporate Card - (English Corporate Card) - payment card that allows its holder to conduct account operations legal entity. Bank releases KK In favor of employees of legal. Persons, to rye use them to pay for travel and executive expenses, ... ...

Corporate Card - Bank card, which allows its holder to carry out operations on a legal entity account ... Dictionary of concepts and terms formulated in regulatory documents Russian legislation

Universal electronic card - (UEK) a plastic cardcombining a document certifying the personality policy medical insurance, insurance certificate Mandatory pension insurance, payment bank card. Information ... ... Wikipedia

CREDIT CARD - (eng. Credit Card) Named payment estimated document in the form of a personalized plastic plate, issued by the bank by the Issuer with its depositors for cashless payment, acquiring them on credit of goods and services in the retail chain, ... ... Economic Dictionary

Payment cards - a non-cash payment tool used to identify cardholders at the time of the operation and for registration of settlement documents defined by the legislation and rules for the work of card payment systems. PC. - one of… … Financial and Credit Encyclopedic Dictionary

- - corporate payment card visa systems. Russia does not produce, most often used in the United States. Offered by banks since 1994. The card is designed to reduce costs and paperwork in organizations, namely for small purchases ... ... Banking encyclopedia

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);

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 accounts 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. Note: The list of operations that are permitted within Russian FederationIt differs from the list of allowed 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 Regulations on the procedure for using corporate maps can be a separate section on the use of corporate maps in another local regulatory act Companies. Such a partition, for example, can be supplemented on the procedure and sizes of compensation for travel expenses, representations 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 cards

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.

You can use the unified form of advance report No. AO-1, \u200b\u200bapproved by the Resolution of the State Statistics Committee of Russia of August 1, 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.

The use of corporate maps as the means of settlement is becoming increasingly popular. This is due to the fact that such cards are reliable and in a convenient way Payment of expenses related to economic activities Organizations, primarily travel and representative. How does corporate card design process look like in practice? What documents to confirm the costs? What instances to inform about the opening of a special bank account?

What is a corporate bank card?

Corporate card, like any other plastic bank card, is a personal payment Toolintended for payment for goods or services, as well as for cash in ATMs and banks.
The procedure for circulation of bank cards on the territory of the Russian Federation is regulated by the Regulations on the emission of bank cards and on operations committed using payment cards approved by the Bank of Russia 24.12.2004 N 266-p. It should be noted that the text of this provision N 266-P a number of amendments were made by the instructions of N 2862-U, which will enter into force on July 1, 2013 (indications of the Bank of Russia of 10.08.2012 N 2862-U "On Amendments to Bank of Russia dated December 24, 2004 N 266-P "On the emission of bank cards and on operations committed using payment cards" is registered in the Ministry of Justice 21.11.2012 N 25863).

Taking into account the amendments of paragraph 1.5 of the provisions of N 266-P, it was found that the credit institution is entitled to emission of bank cards of the following types: Calculated (debit) cards, credit cards and prepaid cards whose holders are individuals, including those authorized by legal entities, individual entrepreneurs.
A distinctive feature of a corporate card is that the person on which it is issued must be an employee of the organization that concluded a contract for the release of such a card, while the employee receives full access To one of the accounts of a legal entity, that is, managing the means of the organization.
For each card, an individual fund spending limit can be installed. You can install both permanent limits of spending on cards and temporary, specifying any time lapse. In addition, when using corporate cards, you can set limits to different categories of spending: Cash and cashless payments, operations abroad, etc.

Usually, when using corporate maps, a number of requirements and restrictions are established:

• cash is not allowed to enroll in a special card account through non-cash transfer of funds from third parties;
• personal expenses are prohibited from corporate cards, since all the operations held are reflected in the organization's account;
• since the money taken from such a card is considered to be funded by the report, the compilation of relevant reporting is required. The bank is entitled to request source documents For all operations committed using corporate maps (accounts for accommodation, transport tickets, receipts, checks and other documents with the applications of the originals of the electronic terminals checks, ATMs, and travel reports, if the cash is debited from accounts for travel expenses);
• in accordance with the requirements of the currency legislation of the Russian Federation, when performing operations in foreign currency using maps, including transboundary payments, the organization is required within ten working days from the date of the operation to submit to the Bank a documentary substantiation of its commission, including a cost of expenses With the application of the settlement documents for each such operation.

What are the main advantages of working with corporate maps?

You can call a number of advantages for the use of corporate cards for both the organization and employees on which they are decorated:

• saving time, as it disappears the need to contact the Bank for issuing documents for cash from the account or making them to the account. Receiving money is possible at any time both in ATM and at the cashier of the bank, and it is not necessary in which the account is opened. Cash deposit to the organization's account can also be carried out through an ATM. In addition, the Maps of the main payment systems are accepted in most trade and service points, ATMs and world banks. It is facilitated by the work of not only cash services, but also accounting workers, as it is not necessary to issue advances for travel expenses and track the return of accountable cash not spent on a business trip;
• reduction of expenses and minimization of risks associated with obtaining, transportation and storing cash;
• simplification of accounting and control of employee spending by opening a special card account that allows you to take into account operations on all corporate maps of the enterprise (or several special card accounts To account for operations separately on each card or group of cards);
• automatic conversion of ruble agents in currency when paying services abroad.

Does it be necessary to issue corporate maps to make money in a non-cash employees to make corporate maps or can you use "salary" cards?

Such a question often arises from employers who implemented "salary" projects in their organizations. Recall that earlier in the letter dated 24.12.2008 No. 14-27 / 513, the Bank of Russia indicated the presence of restrictions on the list of operations committed by individuals using bank cards, in accordance with the provisions of the current legislation of the Russian Federation. At the same time, representatives of the Bank of Russia confirmed that the issue of admissibility of reimbursement of expenses related to official business trips by transferring to bank accounts of employees - individualsOpen to perform operations using bank cards is in the plane of the application of labor legislation. So, according to Art. 168 of the Labor Code of the Russian Federation The procedure and amount of reimbursement of expenses related to official business trips are determined by a collective agreement or a local regulatory act.

As for the financial department, it does not object to the application for settlements with accountable persons of "salary" cards. In a letter from 05.10.2012 No. 14-03-03 / 728, the Ministry of Finance noted that in connection with the application of modern banking and other payment technologies, instead of issuing cash, introduced non-cash payments on accounts opened by these employees for settlements using banking debit cardsissued by credit institutions, including in the framework of "salary" projects.

According to officials of the department, the scope of applying settlement (debit) bank cards is expedient to extend (in addition to paying for labor payments within "salary" projects) on settlements with accountable persons. The advantages of such a form of payment, as non-cash payments with accountable persons using settlement (debit) bank cards, are improving the efficiency of payment processes and automating the reconciliation of calculations and controlling the admission (enrollment) of funds and their use.

In the rules of organization and maintenance accounting With accountable persons may include provisions providing for calculations with them both in cash and in cashlessly. As an example, financiers led to the practice used in their departments: as part of implementation accounting Policy and, taking into account the provisions of the collective agreement, the Ministry of Finance exercise cash under the report on travel expenses non-cash in a way According to a reporting person, which contains the details necessary for transfer to the employee of the Ministry of Finance, open in a credit institution, when traveling:

• on the territory of the Russian Federation - in the currency of the Russian Federation (in rubles) with the use of bank cards used within the framework of the "salary" project;
• in the territory foreign states - In US dollars using bank currency cards issued by credit institutions listed in the Collective Ministry of Finance.

What is the procedure for making corporate cards?

By general rule To implement the Project "Corporate Card" of the Organization, it is necessary to open the second specifically to the existing current account in the Bank specifically for settlements using corporate maps. For this you need:

• write an application for opening an account;
• to issue a card sample signatures;
• sign a bank account for calculating the redeplay using corporate maps;
• establish an additional agreement on disassembly write-off from the main account.

After registration of all necessary documents and the opening of the second settlement account, the organization submits to the bank:

• register for the issue of bank cards (list of corporate card holders);
• an application for the issuance of a corporate card (filled and signed by the corporate card holder and is agreed with the head of the organization);
• orders for issuance to the report on the persons specified in the registry.

Note! The corporate bank card is issued directly to the holder, specified Organization In a statement about the issuance of a bank card, or a representative of the Client, existing on the basis of a power of attorney, decorated in accordance with the requirements of the legislation.

What local regulations should be developed when implementing a corporate card project?

To carry out accounting and controlling the movement of corporate maps of the organization, it is advisable to develop the appropriate position. You can not develop a separate position on the procedure for using corporate maps, but in this case, the procedure for their use should be registered in another local regulatory act, for example, in the Regulations on the procedure and size of compensation for travel expenses, the issuance of accountable funds, representations of advance reports on travel and economic issues Costs. As an example, the order of JSC "Russian Railways" from 07.11.2006 N 2193R, which was approved by the Regulations on issuing money under the report. In this position there is a separate section "The procedure for using a corporate bank card", which defines:

• appointment of a corporate card;
• grounds for the release of the card;
• grounds for its use;
• the procedure and deadlines for the presentation of the advance report on funds used through the corporate bank card;
• the procedure for charging from the guilty worker used not to appoint the amount in the absence of documents confirming the target use of the corporate bank card;
• responsibility for the safety of the map, as well as for the spending of funds on it within the established expenditure limits.

In addition to the provision, you must approve the register of corporate card accounting. In such a register, reflect:

• card numbers;
• FULL NAME. holders;
• dates of transferring and returning cards.

The facts of receiving and returning the corporate card must be confirmed by the employee who received it (returned), and the person responsible for keeping accounting cards.

What is the basis for reflection in accounting for the amounts of operations committed using corporate cards?

Reflection of expenses is carried out on the basis of the payment registry issued by the bank or e-magazine.

Usually, the write-off or crediting of cash on card operations is made no later than the working day following the day of receipt of the bank register or e-magazine from a single settlement center (then these documents can be transferred).

Recall that employees of the organization when using a card in stores, hotels and other places of calculation receive documents confirming the costs (checks, accommodation accounts in the hotel, tickets for travel, receipts, overhead, etc.). Such documents must be made by the originals of the slips, receipts of electronic terminals and ATMs. All these documents, an employee of the organization must submit together with the advance report to the organization's accounting department.

Mandatory details that should contain a document on operations using payment cardlisted in clause 3.3 of the position N 266-p. These include:

• aTM identifier, electronic terminal or other technical means designed to perform operations using payment cards;
• type of operation;
• transaction date;
• the amount of the operation;
• currency of operations;
• commission's amount (if there is a place);
• authorization code;
• details of the payment card.

The listed details should contain signs that allow reliably to establish compliance between the details of the payment card and the account of the legal entity, as well as between the identifiers of trade organizations (services), ATMs and bank accounts trade organizations (services) (p. 3.6 provisions N 266-P).

For your information. Document on operations using a payment card on paper additionally must contain the signatures of the payment card holder and the cashier. This requirement does not apply to cases where the document is drawn up in cash issuing when using an analogue of its own signature.

What to do in the situation when, when withdrawing money on a bank card, an ATM does not issue a check confirming operation? Above it was noted that such checks are applied by accountable persons to the advance report. But the worker himself - the accountable person is not entitled to requested the check of the bank with him. This is due to the fact that the Bank's customer is not an employee, but an organization. Consequently, the Bank should apply to the Bank for Vupil. At the same time, the Bank does not have the right to refuse to issue an extract (paragraph 2.1 section 2 h. III position about accounting rules in credit organizationslocated on the territory of the Russian Federation approved by the Bank of Russia 16.07.2012 N 385-P).

Is the design of corporate banking cards associated with personal income tax from employees and the accrual of insurance premiums?

Since the funds listed on such maps belong to the organization, and not to those who use them, then the obligations under pay NDFL And there are no insurance premiums (if not proven inverse). However, all acquittal documents must be decorated properly. Such conclusions came the judges, in particular, in the resolution of the FAS SZO of 07/18/2011 N A05-11476 / 2010. In the court decision, it was noted that, according to a contract using cards, operations related to the economic activity of the enterprise are carried out, including the payment of travel and executive expenses. The arbitrators considered claims from the tax authorities unreasonable, as the IFSN did not conduct an account check, did not check what purpose did the cash from the corporate card, and did not provide evidence that the controversial sums were the economic benefit of the tax agent employees.

How does the regulatory authorities need to report on the opening of a bank account?

Taxpayers, both organizations and individual entrepreneursThey are obliged to report in writing within seven days to the tax authority on the opening or closing of accounts (PP. 1 of paragraph 2 of Art. 23 of the Tax Code of the Russian Federation). The form of the message and the order of its completion are approved by order of the Federal Tax Service of Russia of 09.06.2011 N MMB-7-6 / [Email Protected]

Also, information on opening an account in the Bank for seven days should be submitted to the FIU and FSS, which are control bodies for the payment of insurance premiums (PP. 1 of paragraph 3 of Art. 28 of the Federal Law of July 24, 2009 No. 212-ФЗ).

If the corporate card is issued in addition to the existing account, and at the same time no new bills in the bank have been opened, then information tax InspectionNor the controls for the payment of insurance premiums are not necessary.

Note! According to paragraph 1 of Art. 118 NK RF violation by the taxpayer established period provision tax author Information about opening or closing an account in any bank entails a penalty of 5,000 rubles.