Reflection in accounting of the commission of the bank. Accounting for expenses for banking services

How to reflect in the accounting the return by the bank of the overcharged commission for the transfer of funds from the account?

in accounting, reflect the erroneous write-off of funds in the debit of account 76-2 “Calculations on claims” in correspondence with account 51 “Settlement accounts”.

In case of erroneous debiting of funds from the organization's current account in accounting, make the following entry:

Debit 76-2 Credit 51- an erroneous write-off of funds from the settlement account of the organization is reflected.

Debit 51 Credit 76-2- reflected the receipt on the current account Money previously erroneously deducted from the account.

Mistakenly debited money from the current account as part of the organization's expenses should not be reflected in accounting or tax accounting.

The rationale for this position is given below in the materials of the Glavbukh System

Write-off by bank error

For unreasonable debiting of funds from the settlement account of the organization, the bank is liable (Article 856 of the Civil Code of the Russian Federation). In this case, the organization has the right to collect interest from the bank for the use of other people's funds in the amount of the refinancing rate on the day the funds are returned. If the organization collects interest from the bank through the court, the court may satisfy its claim to recover the amount of interest based on the refinancing rate on the date the claim was filed or the court decision was made.

Calculate interest from the day following the day the funds are debited from the organization's settlement account until the day (inclusive) of their return to the settlement account (clause 3, article 395, article 191 of the Civil Code of the Russian Federation).

accounting

In accounting, reflect the erroneous write-off of funds in debit accounts 76-2"Calculations on Claims" in correspondence with score 51"Settlement accounts" ( Instructions for the chart of accounts).

In case of erroneous debiting of funds from the settlement account of the organization in accounting, make the entry: *

Debit 76-2 Credit 51
- an erroneous write-off of funds from the settlement account of the organization is reflected.

Do not reflect money erroneously debited from the current account as part of the organization's expenses in accounting. * This is due to the fact that in relation to such funds the conditions for recognizing expenses are not met, given in paragraph 16 PBU 10/99.

When returning such funds to the settlement account of the organization, it is also not necessary to reflect such amounts as income. This is due to the fact that in accounting, income is recognized as an increase in the economic benefits of the organization ( P. 2 PBU 9/99 ). However, in case of receipt of funds previously written off by mistake, the organization does not receive economic benefits. In addition, these funds do not meet the income recognition conditions specified in section IV PBU 9/99.

When returning to the settlement account of the organization funds previously written off by mistake, make a posting in the accounting:

Debit 51 Credit 76-2
- reflects the receipt of funds on the current account, previously erroneously debited from the account.*

This is stated in the Instructions for the chart of accounts ( 76 , 51 ).

BASIC

Mistakenly written off funds from the settlement account of the organization in the expenses when calculating income tax do not reflect. This rule applies regardless of the method of determining the tax base for income tax.*

With the accrual method, the fact of payment (withdrawal of funds) does not matter when calculating income tax ( P. 1 st. 272 NK RF).

Under the cash basis, expenses can be recognized if all of the following conditions are met:

• the organization has incurred costs;
• expenses have been paid.

If an organization using the cash method has erroneously debited funds from its current account, then it is impossible to take them into account when calculating income tax. The fact is that in this case only the second of these conditions is fulfilled - payment of expenses. However, the funds were written off erroneously, so the expenses themselves do not arise at the time the funds are written off. This follows from the provisions paragraph 3 article 273 of the Tax Code of the Russian Federation. 18-11/3/20359 . This letter explains the procedure for recording erroneously debited and subsequently returned funds when calculating the single tax on simplification, however, the conclusions set out in the letter are also applicable for the purpose of calculating income tax.

Oleg Good

State Advisor of the Tax Service of the Russian Federation II rank

Sincerely,

Lyudmila Nosova, expert of BSS "System Glavbukh".

Answer approved by Varvara Abramova,

leading expert of BSS "System Glavbukh".

Banking services are used by all organizations and entrepreneurs engaged in business activities. Most of the service is provided by credit institutions on a fee basis, the fee for such services is called a bank commission.

In order to attract customers, financial institutions are constantly expanding their range of services, offering not only financial intermediation, but also software products in the form of personal accounts with a set of accounting functions and reporting forms.

The most demanded services of credit organizations include:

• Settlement and cash services for ruble and foreign currency accounts;
• remote management of settlement operations through a client bank;
• currency control;
• receiving and issuing cash;
• collection of cash proceeds;
• SMS notifications about payment transactions;
• acquiring operations for accepting card payments;
• issue and maintenance of payment cards;
• factoring operations;
• provision of bank guarantees.

In accounting, expenses related to servicing in credit institutions are classified as other expenses (clause 11, paragraph 6 of PBU 4/99 "Expenses of the organization") and are reflected in account 91.02 "Other expenses and incomes".

From the point of view of accounting entries, the list of the most common bank services can be divided into two types of transactions: non-VATable and VATable.

Consider accounting entries for each type of transaction.

Bank services: postings without VAT

Operations for opening and maintaining a current account, for cash transactions (with the exception of collection), making payments, issuing a bank guarantee, servicing a client bank, and others listed in paragraph 3 are not subject to taxation. article 149 of the Tax Code of the Russian Federation.

Services of credit institutions without VAT should be reflected in the correspondence with the cash account:

Dt 91.02 Kt 51, 52, 55, 57.

Bank transactions for services without VAT:

If an organization transfers funds in excess of the cash limit to the bank for crediting to the current account on its own, without involving collectors, then the service for receiving and recalculating cash is not subject to VAT.

Delivery of proceeds to the bank, postings:

A banking offer called the “salary project” has become quite popular, which allows organizations to save accounting time for the issuance of wages, reduces and simplifies the very procedure for paying them.

Many credit organizations charge a commission as part of a payroll project for transferring funds to employee cards, this type of commission is not subject to VAT, the accounting entry when paying for servicing a payroll project:

Bank transactions for services subject to VAT

Banking products not specified in paragraph 3 of Art. 149 of the Tax Code of the Russian Federation are subject to VAT at a rate of 18% in the general manner. The peculiarity of these banking services is that they must not only be paid for, but also receive primary documents confirming the fact of their receipt. To reflect the costs of services of credit institutions subject to VAT, the use of an account of mutual settlements with suppliers is required, most often account 76 is used for these purposes.

When the bank services are paid, the posting is formed in correspondence with cash accounts:

When the UPD is received from the bank, a posting is generated in correspondence with the cost account.

Examples of postings for banking services with VAT are shown in the table.

Banking services for issuing loans and providing guarantees

These types of banking services have the specifics of reflection in accounting. The bank's tariffs for the use of credit funds are called interest on the loan and are reflected, depending on the purpose of obtaining a loan, in correspondence with expense accounts or are taken into account in the value of assets for the acquisition of which a loan was received. Accounting for short-term loans is kept on account 66, long-term - on account 67. Interest and principal debt are accounted for separately.

A feature of the reflection of bank commissions for the provision of guarantees is that these costs should be evenly distributed over the entire period of the guarantee.

Any organization, regardless of the type of its activity and the applicable taxation regime, pays a commission to the bank for its "everyday" services. For example, for maintaining a current account, for issuing cash, for collection, for issuing a checkbook. But, despite the routine and familiarity of these payments, accountants still have questions related to their correct reflection in accounting.

Bank commissions are other expenses

Costs for banking services in accounting are other expenses(Items 4, 11 PBU 10/99 "Expenses of the organization", approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n (hereinafter - PBU 10/99)). It must be remembered that they are recognized regardless of the date of their payment. That is, in the reporting period in which the services were provided by the bank (Clause 18 PBU 10/99).
True, if your organization is a small business entity (Part 1, Article 4 of the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in Russian Federation"; clause 1 of Decree of the Government of the Russian Federation of 07.22.2008 N 556) and you keep accounting on a cash basis, then you must recognize bank expenses on the date of their payment (Clause 18 PBU 10/99; clause 20 of the Standard Recommendations for Small Businesses entrepreneurship, approved by Order of the Ministry of Finance of Russia dated December 21, 1998 N 64n).

Prepare accounting entries for bank expenses

Banking services should be reflected in the debit of account 91-2 "Other expenses" in correspondence with settlement accounts, that is, with account 60 "Settlements with suppliers and contractors" or 76 "Settlements with various debtors and creditors" (Instructions for the use of accounting, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n). Although many are accustomed to writing off the amounts paid to the bank from the credit of account 51 "Settlement accounts" immediately to the debit of account 91-2, bypassing the settlement accounts. After all, as a rule, the bank provides the service and charges for it by debiting the required amount from the account in one day. And in this case, it is really possible to reflect bank commissions in this way - there will be no mistake. But in some situations, the date of recognition of an expense, for example, a commission for the production of payroll plastic cards by a bank, may not coincide with the date of its payment. And then a debt will arise, which you need to show using account 60 or 76.
If you have been provided with services subject to VAT (for example, issuing a bank card with specimen signatures (Letters of the Ministry of Finance of Russia dated November 1, 2008 N 03-07-05 / 43, dated March 13, 2007 N 03-07-05 / 10), cash collection money (Subparagraph 3, clause 3, article 149 of the Tax Code of the Russian Federation), registration of transaction passports for foreign economic contracts (Letter of the Ministry of Finance of Russia dated 10.23.2009 N 03-07-11 / 261)), then you can deduct the input tax if you have an account - invoices from the bank (unless your company is a special regime) (Sub-clauses 3, 3.1, clause 3 of article 149, clause 2 of article 171, clause 1 of article 172 of the Tax Code of the Russian Federation; article 5 of the Federal Law of 02.12.1990 N 395-1 "On banks and banking activities"). And then it is also more convenient to make transactions using account 60 or 76.

In any case, the tax authorities will not be able to fine you, since incorrect reflection of bank expenses in accounting will not lead to reporting errors (Article 120 of the Tax Code of the Russian Federation; Decree of the FAS ZSO dated 30.03.2006 N F04-1394 / 2006 (21167-A46-7)) . The maximum that threatens you is that the auditors may point out a violation of the accounting methodology for such operations.

On which account should I put the expenses for bank services: certification of documents, opening an account, for providing access to the client to the bank? At the same time, the organization does not conduct activities and does not receive income?

Answer

Your question from 01/28/2016«»

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In accounting, reflect the costs associated with paying for banking services as part of other expenses (). Depending on the terms of the contract on the date of recognition of expenses, make a posting:

Debit 91-2 Credit 76 (60)

Debit 76 (60) Credit 51

Newly created organizations, as well as organizations that do not have income at the current moment of activity, can include these costs in expenses for tax purposes. The main condition is that the activity of the organization as a whole is aimed at generating income. Even if the income will be received in the future. Therefore, if an organization incurs costs, expecting to receive revenue in the future, they can be taken into account for tax purposes. If at the end of the tax period such expenses have led to a loss, its amount can be carried forward to the future.

Methods for accounting for these costs for tax purposes, depending on the applicable taxation system and methods of accounting for income and expenses, are set out in the file.

Rationale

How to reflect the payment of bank expenses in accounting

For servicing organizations, banks charge them a fee (commission) in accordance with the terms of the concluded agreements. The bank deducts the payment for its services from the account of the organization and draws up a bank order. Such a write-off can be carried out with prior consent (acceptance) and without the consent of the payer (Regulations, approved).

In accounting, reflect the costs associated with paying for banking services as part of other expenses (). Depending on the terms of the contract on the date of recognition of expenses, make a posting:

Debit 91-2 Credit 76 (60)
- reflects the costs of paying for bank services (banking commission).

Reflect the actual write-off of the amount of expenses from the current account by posting:

Debit 76 (60) Credit 51
- bank services are paid (bank commission is written off).

In the same order, the costs associated with the installation and maintenance of the "Bank-Client" system () are taken into account. *

When calculating income tax, the costs of paying for banking services can be taken into account in two ways:
- as part of other expenses associated with production and sales ();
- as part of non-operating expenses ().

The procedure for classifying such expenses is not established by tax legislation. Therefore, the organization can develop it independently (). This conclusion is confirmed by the letters of the Ministry of Finance of Russia, and the resolutions of the FAS and.

If an organization determines income tax on an accrual basis, include the costs of paying for banking services in the calculation of the tax base in the month in which these costs arose under the terms of the banking agreement (). When using the cash method, such expenses are recognized at the time the money is debited from the current account (). *

Situation: whether it is possible to take into account the bank expenses of the newly created organization under the accrual method. Expenses incurred at the start of a revenue-generating activity when the entity has not yet generated revenue

Banking expenses are not directly related to production and sales, therefore, when calculating income tax, they can be taken into account in the same manner that is provided for accounting for indirect expenses ().
When calculating income tax, an organization has the right to take into account indirect expenses incurred in those periods when it had no income. If, at the end of the tax period, such expenses led to a loss, its amount can be carried forward to the future (). It follows from . The same point of view is reflected in. Despite the fact that this letter is addressed to an organization using simplified taxation, it can also be used by organizations using the general taxation system.

It should be noted that earlier the controlling departments took a different position. The letters also said that when calculating income tax, a newly created organization that does not receive income is not entitled to take into account current expenses. The main argument in support of this position was the absence of the organization's activities aimed at generating income.

With the release of later clarifications, the former point of view of the Russian Ministry of Finance and the tax service has lost its relevance.

Situation: Are VAT levied on bank services related to certification of signatures when issuing a card with samples of signatures and an imprint of an organization’s seal, certification of copies of constituent documents, as well as currency control

Yes, they are.

The chief accountant advises: there are arguments according to which bank services for issuing cards with sample signatures and seal imprints are not subject to VAT. They are as follows.

Registration of cards with sample signatures and seal imprints is a prerequisite for opening a bank account. This means that this operation cannot be considered as an independent service subject to VAT. This conclusion is confirmed by some arbitration courts (see, for example,). In this regard, the bank issuing a card for an organization may not issue an invoice to it.
Depending on the actions of the bank, the organization:
- if, when issuing the card, the bank issued an invoice with the allocated tax amount ();
- the entire cost of services for issuing a card, if the bank has not issued an invoice to the organization. *

An example of reflection in accounting and taxation of bank expenses. The organization applies the general taxation system and calculates income tax on a cash basis *

In April, the bank serving Alfa CJSC provided the following services to the organization on the basis of concluded agreements:
- installation of the "Bank-Client" system for a period of 1 year - the cost is 6000 rubles. The system was put into operation on 1 April;

- settlement and cash services - the cost of 1000 rubles;

In addition, in April, Alfa used the services of the bank for the collection of funds. The cost of services amounted to 5900 rubles. (including VAT - 900 rubles).

Alfa paid for settlement and cash services and collection services in April. Services for the installation and maintenance of the Bank-Client system were paid for in May.

The organization pays income tax on a monthly basis.

When calculating income tax for April, Alfa's accountant included in expenses a commission for settlement and cash services and the cost of collection services in the total amount of 6,000 rubles. (5000 rubles + 1000 rubles).

Expenses associated with the installation and maintenance of the Bank-Client system are taken into account when calculating income tax for May.

In April:

Debit 91-2 Credit 60

Debit 91-2 Credit 60

Debit 19 Credit 60
- 900 rub. - "input" VAT on collection services was taken into account;

Debit 68 "VAT calculations" Credit 19
- 900 rub. - accepted for deduction of "input" VAT;

Debit 91-2 Credit 60

Debit 91-2 Credit 60
- 1000 rubles. - the cost of servicing the "Bank-Client" system for April was charged to expenses;

Debit 60 Credit 51
- 6900 rub. (1000 rubles + 5900 rubles) - money was debited from the current account in payment for bank services.

Under the cash method, only paid expenses are recorded in tax accounting. Therefore, the cost of services for the installation and maintenance of the Bank-Client system, paid in May, does not reduce the taxable income for April. In accounting, a temporary difference arises with which a deferred tax asset is accrued.

Debit 09 Credit 68 "Calculations for income tax"
- 1400 rubles. ((6,000 rubles + 1,000 rubles) × 20%) - a deferred tax asset is accrued from the difference between the amount of bank expenses reflected in accounting and tax accounting.

Debit 60 Credit 51
- 7000 rub. (6,000 rubles + 1,000 rubles) - services for the installation and maintenance of the Bank-Client system for April were paid;

Debit 68 “Calculations for income tax” Credit 09
- 1400 rubles. - a deferred tax asset is written off;

Debit 91-2 Credit 60
- 1000 rubles. - expenses for maintenance of the "Bank-Client" system for May were taken into account;

Debit 60 Credit 51
- 1000 rubles. - expenses for servicing the "Bank-Client" system for May were paid.

Alfa's accountant makes the same entries during the entire period of operation of the Bank-Client system.

1. From recommendation
2. From recommendation
   
3. From recommendation

How to reflect the payment of bank expenses in taxation. The organization applies a special tax regime

If an organization has chosen income as an object of taxation, then when calculating a single tax, bank expenses do not reduce the tax base (). If an organization pays a single tax on the difference between income and expenses, the costs of paying for banking services reduce the tax base in the same manner as when calculating income tax (, article 346.16 of the Tax Code of the Russian Federation). The only difference is that with simplification, any expenses are recognized as they are actually paid (). *

An example of reflection in accounting and taxation of bank expenses. The organization applies simplification and calculates tax on the difference between income and expenses *

In March, the bank servicing Alfa CJSC provided the following services to the organization on the basis of concluded agreements:
- installation of the "Bank-Client" system for a period of 1 year - the cost is 6000 rubles. The system was put into operation on March 1;
- monthly maintenance of the "Bank-Client" system - the cost is 1000 rubles. (the cost of annual maintenance is 12,000 rubles);
- Settlement and cash services - the cost of 1000 rubles.

In addition, in March, Alfa used the services of the bank for the collection of funds. The cost of services amounted to 5900 rubles. (including VAT - 900 rubles).

Alfa paid for settlement and cash services and collection services in March. Services for the installation and maintenance of the Bank-Client system were paid for in April.
When calculating the single tax for the 1st quarter, Alfa's accountant included in the expenses the commission for settlement and cash services and the cost of cash collection services in the total amount of 6,900 rubles. (5900 rubles + 1000 rubles).

The costs associated with the installation and maintenance of the "Bank-Client" system are taken into account when calculating the single tax for half a year.

The following entries were made in Alpha's accounting.

Debit 91-2 Credit 60
- 1000 rubles. - the commission for settlement and cash services was charged to expenses;

Debit 91-2 Credit 60
- 5000 rub. - the cost of cash collection services was charged to expenses;

Debit 91-2 Credit 60
- 900 rub. - attributed to the costs of "input" VAT on collection services;

Debit 91-2 Credit 60
- 6000 rub. - expenses for the installation of the "Bank-Client" system are reflected;

Debit 91-2 Credit 60

1000 rub. - the cost of services for servicing the "Bank-Client" system for March was charged to expenses;

Debit 60 Credit 51
- 6900 rub. (1000 rubles + 5900 rubles) - money was debited from the current account in payment for bank services for settlement and cash services and for collection.

In April:

Debit 60 Credit 51
- 7000 rub. (6,000 rubles + 1,000 rubles) - services for the installation and maintenance of the Bank-Client system for March were paid;

Debit 91-2 Credit 60
- 1000 rubles. - expenses for servicing the Bank-Client system for April were taken into account;

Debit 60 Credit 51
- 1000 rubles. - expenses for servicing the "Bank-Client" system for April were paid.

The accountant reflected these amounts in.

UTII

The object of taxation of UTII is imputed income (). Therefore, when calculating UTII, the costs of paying for banking services are not taken into account. *

OSNO and UTII

Take into account the costs of paying for bank services related to activities that relate to the general taxation system when calculating income tax.

If the organization applies the general taxation system and pays UTII and banking expenses cannot be attributed to one of the types of activity, then (). *

The bank commission, the accounting entries of which we provide in the article, is a payment that is paid by an organization for the provision of certain types of services. Operational services involve the conclusion of an agreement between a credit institution and a client. Among the mandatory conditions of such an agreement are commission payments, their tariff and the procedure for payment (Article 29 No. 395-1-FZ).

A service agreement is signed for each type of service provided by the credit institution. When concluding a banking service agreement, it is also necessary to prescribe the format of commission payments - a one-time, periodic or advance payment. Among the services for which the bank's fee is charged, there are:

• RKO - settlement and cash services;
• currency transactions;
• collection;
• lending and support of loans;
• use of leasing property, as well as trust management of property objects;
• rent of cells;
• remote customer service;
• cash withdrawal, etc.

The commission payment paid for issuing cash to a client is determined as a percentage of the amount being issued. Most of the services provided by the bank for a fee are not subject to value added tax, so accounting entries are made directly to the cash account. If the transaction is subject to VAT, the expense account is used for postings.

Accounting

Accounting for bank fees for non-profit organizations is carried out on account 91 “Other income and expenses”, sub-account 91.2 “Other expenses” (clause 11 PBU 10/99). If the bank commission is returned, the postings are formed on account 76 “Settlements with different debtors and creditors”.

Budget accounting is maintained in accordance with Instruction No. 174n.

Let's present the main postings for non-profit and budgetary organizations in the table: