1. Terms and definitions

International bank corporate card MASTERCARD BUSINESS (Further " Map ") - a bank card that allows its holder to carry out transactions on the account legal entity. The card is intended for paying for goods and services, as well as for receiving cash Money at ATMs/cash dispensers, both in the territory Russian Federation, and abroad. The Card is the property of the Bank and is returned by the Client to the Bank upon expiration of its validity period, in other cases at the Bank’s first request, as well as in the event of the Holder’s or Client’s refusal to use it together with the Application for blocking/closing the “MasterCard BUSINESS” corporate bank card. The Application form for blocking/closing the MasterCard BUSINESS corporate bank card is Appendix No. 5 to these Rules.

PIN (Personal identification number) – individual code assigned to the Card , which is an analogue of the Holder’s handwritten signature and is used to identify the Holder when performing transactions using the Card.

Client – a legal entity or individual entrepreneur who has concluded an Agreement with the Bank on the provision for use and servicing of a bank corporate card “ MasterCard BUSINESS » for legal entities and individual entrepreneurs.

Card owner (hereinafter referred to as the “Holder”) – an individual who is an employee of the Client (another person duly authorized by the Client), whose last name and first name are indicated on front side Cards.

Client's Special Account (SAC, hereinafter referred to as the “Account”) – a bank account opened for the Client, intended for making payments using Cards. The account is opened subject to the Client having a current account with the Bank.

Pay limit – the total limit of funds within which the Bank provides authorization of Cards. The maximum Payment Limit is determined as the sum of funds placed on the Account and the amounts of Transactions made by Holders, but not debited from the Account at the time the Payment Limit is established or changed.

Spending limit – the maximum amount of funds available to the Cardholder and within which the Holder has the right to carry out transactions using the Card. The spending limit is set by the Bank for each Card based on the Client’s order. As the Holder carries out transactions using the Card, the size of the Spending Limit is reduced by the amount of transactions performed. The sum of all current Expenditure Limits must not exceed the Payment Limit.

Transactions - non-cash transactions at trade (service) enterprises, as well as transactions for receiving cash at cash points (CAPs) and Banking Machines (ATMs), made using Cards.

Rates – Internal documents of the Bank establishing financial conditions provision of Cards for use and their maintenance.

Special equipment to draw up documents on transactions using Cards:

ATM – an electronic software and hardware complex designed for issuing and accepting cash, drawing up documents on transactions, issuing information on the Account, making non-cash payments using cards;

Electronic terminal – an electronic software and hardware device designed to perform transactions using cards;

Imprinter – a mechanical device designed to transfer an imprint of embossed card details onto a document for transactions using Cards , compiled on on paper.

Cash collection point (hereinafter referred to as “PVN”) – location (cash desk of a credit organization, cash desk of a branch of a credit organization, cash desk of an additional office of a credit organization, operating cash desk outside the cash desk of a credit institution, exchange office, ATM) for performing transactions for receiving and/or issuing cash using Cards.

Trade (service) enterprise – a legal entity that, in accordance with the agreement signed by it, is obligated to accept documents drawn up using bank cards as payment for the goods (services) provided. An individual entrepreneur - an individual entrepreneur - can act as a trade (service) enterprise.

2. List of documents required for issuing and servicing a bank corporate penalty:

1. Application for opening an account used exclusively for making payments on transactions made using corporate bank cards (Appendix No. 1 to these Rules);

3. Application for connecting / changing parameters / disabling the service of sending notifications about transactions made using bank corporate cards “MasterCard BUSINESS” (Appendix No. 3 to these Rules);

5. Application for blocking/closing a corporate bank card “MasterCard BUSINESS” ();

7. Application for closing an account for payments using bank corporate cards " MasterCard BUSINESS » (Appendix No. 7 to these Rules);

8. Power of attorney for acceptance/transfer of corporate bank cards “MasterCard BUSINESS”, PIN envelopes and documents related to the issuance and servicing of corporate bank cards “MasterCard BUSINESS” (Appendix No. 8 to these Rules);

The specified Applications are drawn up on paper in two copies (originals), certified by the signatures of the Client’s authorized persons and the Client’s seal.

When submitting the Application to the Bank, an authorized employee of the Bank puts a receipt mark on both copies of the Client’s Application (signature, full name, date of receipt), then returns one copy of the Application with a receipt mark to the Client’s authorized person.

2. Card and its validity period

2.1. The card is intended for paying for goods and services at trade enterprises (services), as well as receiving cash at cash points and ATMs, both in Russia and abroad. Card acceptance points: trade (service) establishments, cash points and ATMs, - as a rule, are indicated by stickers with the logo of the International payment system MasterCard Worldwide.

2.2. The card is issued by the Bank for a period of 1 (One) or 2 (Two) years at the discretion of the Bank. The validity period of the card is indicated on its front side as the expiration date and is indicated by the two digits of the month and the last two digits of the year. The card is valid until the last day of the month indicated on it, inclusive.

2.3. Cards are issued on the basis of a Receipt for the issuance of a bank corporate card and PIN code or receipt from PIN envelope ( Appendix No. 9 to these Rules).

2.4. From the moment of signing the Receipt for issuance of a corporate bank card and PIN code (Appendix No. 9 to these Rules) or receipts from the PIN envelope The Client bears all responsibility for transactions using Cards.

2.5. Upon receipt of the Card, the Holder must immediately sign it with a blue or black ballpoint pen. The signature strip is tamper-proof and if you try to erase your signature, the word “VOID” will appear on the strip, which means “Void.”

2.6. Along with the Card, the Holder receives a sealed envelope with a four-digit Personal Identification Number (PIN), which is analogous to the Holder’s handwritten signature. The PIN is generated automatically when the Card is issued and is not known even to the Bank.

2.7. A codeword is a “password”, serves to identify the Holder by telephone and is indicated to the Bank in the Application for the issuance of a bank corporate card “ MasterCard BUSINESS » () when issuing a Card. The code word is used when the Holder contacts the Customer Support Service. The Customer Service Representative will ask the Holder to introduce himself and say the Code Word.

2.8. When carrying out transactions using the Card, the Holder is identified by his first name, surname, sample signature printed on the Card, and personal identification number(PIN). The Cardholder is not the Account owner. The Client bears all responsibility for transactions on the Account made by the Cardholder. The Client is obliged to notify the Bank in writing of changes in the Holders’ data reflected in the Application for the issuance of a bank corporate card “MasterCard BUSINESS” ( Appendix No. 2 to these Rules).

2.9. The Card is the property of the Bank and is issued to the Holder for temporary use. The Holder is obliged to return the Card to the Bank upon expiration of the Card, upon early termination of the Card and upon discovery of a Card previously declared lost.

2.10. It is prohibited to use the Card or its number after the expiration or termination of the Card.

3. Payments using the Card

3.1. The holder can carry out non-cash transactions using the Card at trade (service) enterprises , as well as operations for receiving cash in accordance with the legislation of the Russian Federation and regulatory documents of the Bank.

3.2. For making settlements on transactions using the Card, the Bank charges commissions in accordance with the current Tariffs of the Bank.

3.3. The Holder makes transactions using the Card within the Spending limit established for the Card.

3.4. Claims regarding the correctness of the transaction indicated in the Card statement are accepted by the Bank no later than 30 (Thirty) calendar days from the date of the transaction.

3.5. Documents on transactions using the Card must be kept for 1 (One) year from the date of their execution, since the Client must provide all information upon the Bank’s request. source documents: invoices for accommodation, transport tickets, receipts, checks and other documents with the attachment of original slips, receipts of electronic terminals/ATMs for all transactions made using the Card; as well as business trip reports (if funds are debited from the account for travel expenses).

4. Security issues

4.1. The card cannot be transferred to a third party. Information about the Card number and expiration date may be available only to persons responsible for processing the transaction of paying for a purchase (service) or receiving cash.

4.2. The Holder must take all possible measures to prevent loss (loss or theft) of the Card and PIN and unauthorized use of the Card.

4.3. The holder must remember and keep his PIN secret , do not write it down on the Card or store it with it, and also ensure that it does not become known to third parties.

4.4. In case of loss (loss or theft) of the Card, the Holder must immediately notify the Bank by calling the Customer Support Service. In order for a Bank employee to identify the Holder, it is necessary to inform him of the Code word specified when issuing the Card. P after the call Holder by Bankmeasures will be taken to stop operations using Cards (blocking Cards in the authorization system).

4.5. After this, the Holder/Client must confirm the verbal message about the loss of the Card by submitting to the Bank a written Application for blocking / closing the MasterCard BUSINESS corporate bank card (Appendix No. 5 to these Rules) within 3 (Three) calendar days from the date of the telephone message . After receiving such a written Application, the Bank will take all available measures to prevent unauthorized use of the Card and stop possible transactions with it.

4.6. The Client is responsible for all transactions performed using the lost Card before the Bank receives a written statement about the loss of the Card. Regardless of the fact of the loss of the Card and the time the Bank received information about the loss of the Card, the Client is responsible for all transactions performed using the PIN.

4.7. If you discover a Card that was previously declared as lost, you must immediately notify the Bank and, upon the Bank’s request, return it.

4.8. When storing the Card, the Holder must protect it from mechanical damage and exposure high temperatures, electromagnetic fields and chemicals that can affect the material from which the Card is made.

5. Payment for goods and services

5.1. Registration of the purchase transaction is carried out using Special equipment: Imprinter or Electronic Terminal (the latter can be built into the cash register). In this case, the cashier issues a receipt, which the Holder must sign. The receipt must contain the Card details, the Company’s coordinates, the date and amount of the transaction. When using the Imprinter, a receipt, the so-called slip, is issued in triplicate. The slip must be signed by the cashier. When using the Electronic Terminal, a receipt is printed in two copies. One copy of the terminal slip or receipt remains with the Holder.

5.2. When making a purchase transaction using the Card, an employee of the Company may ask the Holder to present an identification document. All actions of the cashier with the Card must take place in front of the Holder. It is necessary to ensure that the slip is issued only in triplicate. All incorrectly executed receipts must be immediately destroyed in the presence of the Holder. When signing the receipt, you must ensure that the amount indicated on it is correct. You cannot sign if the transaction amount is not indicated on it. Remember that the Holder's signature confirms the fact of the transaction and is an obligation to pay the transaction amount.

5.3. When returning a purchase in accordance with the established rules, the Holder must additionally receive a return receipt. If initially in total cost the purchase included the cost of several goods, and the Holder returns one of them, a partial refund receipt must be issued.

6. Receiving cash

6.1. When receiving cash at Cash Issue Points of the Bank or other banks, the cashier will check the Card, receive Authorization, issue a receipt, check the Holder’s signature on the receipt and on the Card, and only after that will issue the money to the Holder. In Russia, as well as in most foreign countries, presentation of your passport when receiving cash is mandatory.

6.2. When receiving cash from an ATM, the Holder will need to enter a PIN on the keyboard, which is an electronic analogue of the Holder’s signature and serves to identify the Holder. In addition, a PIN may also be required when performing a cash withdrawal operation using some Electronic Terminals equipped with a special device for the Holder to enter a PIN.

6.3. When performing a transaction at an ATM, you must strictly follow the instructions that are displayed on its monitor. First of all, you need to check which cards are accepted by the ATM; to do this, you need to compare the logo of the International Payment System on the Card with those shown on the ATM. ATMs are multifunctional devices; with their help you can not only get cash, but also make a balance request or other banking transaction. If the Holder needs to receive cash, it is necessary to select exactly the key that corresponds to this function.

6.4. First of all, insert the Card correctly into the special slot. It is very important to enter your PIN correctly. Usually only three attempts are given for this. In case of an error for the third time, the Card will be blocked.

6.5. The holder should not delay in following the instructions of the ATM, because a delay of more than 20 seconds may be considered as if the Cardholder forgot the card and the card may be pulled inside by the ATM.

6.6. After the ATM has issued money to the Holder, it is necessary to immediately withdraw and count it. After a short period of time, they may be pulled inside by the ATM, as if forgotten. After dispensing money, the ATM will print a receipt when requested. At the end of the operation, it is necessary to pick up the Card, even if the Holder wishes to repeat the operation again, since the Card can also be pulled inside as if forgotten.

6.7. The holder must remember that some ATMs have restrictions on one-time cash withdrawal operations (both in terms of the number of bills and the amount). The reason for refusal to withdraw cash through an ATM may be that the requested amount exceeds the established limit. Therefore, in case of refusal, it is recommended to repeat the operation, requesting a smaller amount. In case of repeated refusal, to find out the reasons, the Holder should obtain a Card statement from the ATM and contact

to the bank.

7. Final provisions

7.1. The Bank is not responsible for situations beyond its control and related to failures in the operation of external payment, settlement, processing and data transmission systems, as well as if the Card was not accepted for payment by a third party for reasons beyond the control of the Bank.

7.2. The bank is not responsible if the rules for making foreign exchange transactions foreign state, as well as setting limits on the amount of cash received may to some extent affect the interests of the Holder.

7.3. The Client is obliged to notify the Bank of the termination of the employment contract with the Holder. In this case, the Client is obliged:

• Notify the Bank in writing of your intention to terminate employment contract with the Holder within 2 (Two) business days from the date of the decision to terminate the employment contract (the Holder submits a letter of resignation or the Client’s management makes a decision to terminate the employment contract for other reasons).Simultaneously with the notification of the intention to terminate the employment contract with the Holder, submit to the Bank an Application for blocking the action / closure of the MasterCard BUSINESS bank corporate card (Appendix No. 5 to these Rules) and the Card itself.

The accounting departments of many companies are littered with such memos. Accounting for accountable persons in organizations whose activities involve numerous travel and entertainment expenses is a constant headache for accountants. There is always a large document flow for these operations. The cards are designed to facilitate the procedure for issuing funds on account.

Corporate plastic is a complete means of payment, the holder of which can make purchases, pay for services and receive cash in the country and abroad. The financial instrument cannot be used for salary transfers or social benefits.

At whose expense is the banquet?

For organizations that, by the nature of their activities, cooperate with a large number of companies, corporate cards are profitable, convenient and prestigious.

Legal entities can issue debit (settlement) or credit card .

Most often they order the first option, because when using it they spend own funds organizations. The enterprise itself determines the list of accountable persons who have access to the company’s money. The bank issues the required number of cards, which can be linked to a general account, or a special account is opened for each copy. The organization has the ability to set overall spending limits and financial limits for employees.

The use of corporate credit cards implies that payments will be made at the expense of borrowed money provided by the bank. The company will have to pay interest for using the loan, so this type of plastic is issued less frequently, mainly for top managers of companies.

A card that is always in service

What functions does a corporate card perform? It is necessary for:

• entertainment expenses;
• travel expenses;
• economic and utility payments of the company;
• ensuring the safety and protection of finances from loss, theft and unauthorized spending;
• savings on banking and foreign exchange transactions;
• reducing the load on the accounting department;
• operational control and cash management of the enterprise.

A corporate card helps analyze and minimize a company’s organizational expenses, increases the speed of payments for goods and services (compared to other non-cash forms payment). Any necessary operation can be carried out at a convenient time, without reference to operating day in banks.

Where can I get plastic for accountable persons?

Demand this product there is, which is why credit institutions are actively offering it.

- Sberbank issues corporate debit cards Visa/MasterCard Business to its clients. Legal entities (residents and non-residents), individual entrepreneurs, notaries and lawyers can apply to open a card account. The list of constituent documents approved by the bank is accompanied by a register containing a list and passport data of employees - future holders of corporate plastic.

An account is opened for a legal entity free of charge. The service fee for each copy of the card is 1,200 rubles. for ruble accounts and 50 EURO/USD for foreign currency accounts. There is a minimum an initial fee- from 2,400 rub. (from 100 EURO/USD in foreign currency). The Visa/MasterCard Business “Budget” card product is issued free of charge and does not require the mandatory deposit of funds.

- Bank24.ru issues corporate cards of several categories: Visa Instant Issue ( instant release plastic), Visa Classic and prestigious Visa Gold.

The peculiarity of the first card is that it is unnamed and can be activated at the time of issue. It is issued free of charge, but there is a significant drawback: the card cannot be returned if it is blocked at third-party ATMs credit institutions. Also, this plastic cannot be used to pay for purchases online.

The classic and prestigious versions of the corporate card of the Visa payment system can be obtained by submitting an application at a bank branch or online. The fee for issuing a card depends on the type and duration of its validity. An annual Visa Classic will cost 1 thousand rubles, and a two-year one costs 1,500 rubles.

Cost of Visa Gold at similar periods is 4 thousand rubles. and 5,500 rub. respectively. This card allows its holder to enjoy all the standard benefits of corporate plastic, and also provides a number of privileges of the international payment system. In addition, premium card holders are provided with free travel accident insurance, urgent delivery of cash or a duplicate card, insurance against the risks of unauthorized use of the card, and information service.

- Bank of Moscow For corporate clients developed several proposals. Among them are Visa/MasterCard Business, as well as premium cards(Gold level) of international payment associations. Plastic Union Card (Russian payment system) is also produced.

The credit institution offers new clients opening a current account a commission-free corporate card (although this does not apply to prestigious categories). Premium card products require an initial payment of USD 3,000 and a first year payment of USD 100 (second year - USD 90). Visa/MasterCard holders are additionally provided with an insurance policy (the amount of coverage depends on the type of card) against accidents.

There are similar offers for corporate cards in the product line of Absolut Bank, Uralsib, Rosbank, Credit Europe Bank, Ak Bars Bank, Transcapitalbank, Investtorgbank, Alfa-Bank, MinB, Rosselkhozbank and others.

Both large enterprises and representatives of small and medium-sized businesses often have expenses associated with business activities, because without them the normal functioning of the business is simply impossible. Moreover, all expenditure and income transactions must be carefully monitored by accountants and reflected in reporting documents. And, for example, in large enterprises the manager has to finance several departments that pay for certain goods and services. It is for the convenience of payments that banks offer corporate cards. Next, we will talk about what a corporate card for legal entities is.

What it is

A corporate bank card of a legal entity is, in simple words, bank plastic linked to the entrepreneur's current account.

In fact, it is physically not much different from the plastic cards we are used to, but nevertheless, it has several of its own features, as well as its own special purpose. Using a corporate card, employees have the opportunity to pay for goods and services for the needs of the enterprise in Russia or abroad. Please note that the corporate card is not intended for transfers wages

and social benefits. Why does a company need to register a bank account? payment instrument

? In fact, this is an integral payment instrument, because any company carries out some kind of expense transactions almost every day, and each of them is accompanied by a large document flow, which complicates the work of an accountant. A payment bank card linked to a legal entity's current account allows you to simplify the payment system and more effectively track all expenses.

By the way, it is impossible not to note the fact that an entrepreneur can issue several non-personal bank cards for several employees, with each card being linked to one main account, and when carrying out expense transactions, the funds will be debited from the general current account of the legal entity. In addition, the manager can set a certain limit for each individual card.

One hundred is a corporate card: definition

Why do legal entities use payment plastic?

• Each company undoubtedly has its own reason for issuing payment cards. However, the use of corporate bank cards may be required in the following cases:
• expenses of seconded employees;
• entertainment expenses;
• payment for utility services;
• settlement with suppliers;
• payment for other services related to business activities.

As you can see, a corporate card is a universal tool with which you can pay for goods and services. That is, in fact, this is the same payment instrument that most people use individuals, but only corporate cards are intended to pay not for the personal needs of employees, but for the economic needs of the enterprise.

Corporate credit card: service features

Range financial services banks are quite wide, and for both individuals and legal entities, respectively, each entrepreneur at will can issue a debit card or credit card. Accordingly, debit is easier to register because it does not have a credit limit, so all expenses will be made within the balance of the entrepreneur’s current account.

Corporate credit card is issued upon the personal application of a legal entity. Card with credit limit allows you to pay running costs enterprises at the expense credit funds jar. Credit limit is set financial institution for each client individually, the average turnover per month is taken into account billing period. Accordingly, the credit limit cannot exceed the amount of monthly receipts on the card.

By the way, legal entities, just like individuals, are obliged to pay interest to the bank for using a credit limit.

Registration of a corporate card

So, if your business needs a plastic payment instrument, then you can easily open it in commercial bank. As an issuer, you should choose the financial institution where you have a current account. By the way, it is worth immediately determining the circle of officials who will receive payment plastic, that is, those company employees in job responsibilities which are associated with expense transactions. For example, a card is usually needed by the director and his deputy, chief accountant and other officials.

So, first of all, to get plastic you need to contact the bank and write an application to issue a card. By the way, the bank offers several products for corporate clients, including different kinds plastic cards. Before you do right choice you need to carefully study service tariffs, account replenishment methods, limits, interest rates for credit cards, currency conversion conditions, validity period and other nuances.

By the way, if a representative of the board of an enterprise issues several cards linked to one account, then he needs to collect data from all employees who will use plastic in the future. That is, the bank needs to provide the passport details of the employees.

Please note that no later than 7 days after receiving the plastic, you must inform about opening an account with tax office.

Features of use

The procedure for using corporate cards must be approved by the company's management. Therefore, it is recommended to create regulations on the procedure for using corporate cards. These provisions must contain several information:

• list of permitted plastic card transactions;
• a limit on monthly expenses for each individual employee, depending on his job responsibilities;
• the period during which the employee uses the payment instrument;
• procedure and deadlines for submitting reports for expense transactions;
• a list of documents that the employee is required to provide as a report for expenses;
• providing a receipt for the protection of access data to the card account (keeping the PIN secret);
• responsibility for violation of the rules of the situation.

Please note that the rules for opening and using card accounts of legal entities are regulated by law, namely the Labor Code, Tax Code, Federal Law and regulations of the Central Bank.

Let's give an example: when opening a card account at an enterprise, a representative of the board must issue an order on the basis of which a certain list of officials will use the payment card on duty. Employees of the company must familiarize themselves with this order, who, in turn, must submit an application to the management for the issuance of plastic cards to make certain expenses. In addition, the accountant must keep a journal in which he will keep records of the acceptance and issuance of payment cards to certain employees, indicating the amount of expenses and the purpose of payments.

It should be noted that at the end of the month the bank is obliged to provide cardholders with a report on the flow of funds, that is, on incoming and outgoing transactions.

And finally, pay special attention to the fact that company employees are required to provide a full report on expenses incurred. Accounting documents include invoices, cash receipts, sales receipts, documents that will indicate intended use Money. By the way, it is not prohibited to withdraw cash from a payment card, the only caveat is that for the use of these funds you also need to provide a full report in the form of payment orders, cash receipts and sales receipts.

Those employees who improperly used funds should be punished as follows; the amount of funds for which a report was not received in the accounting department will be deducted from the employee’s salary.

Use of corporate cards

Accounting entries An accountant must carefully monitor all incoming and outgoing transactions in the company. Today, accounting is carried out in a specialized 1C program. According to established rules accounting entries

• for corporate cards are accounted for in specialized account number 55. For plastic cards, transactions will look like this:
• D-t 55.04, K-t 51 – receipt of funds on the card account;
• D-t 71.01, K-t 55.04 – expense operation;

Dt 91.02, Kt 55.04 – commission fee at a financial institution.

Advantages of corporate payment cards First of all, it should be noted that payment card is a universal payment instrument that can be used in Russia and abroad. This is especially true for enterprises that often send their employees abroad. Indeed, in this case they do not need to exchange currency to pay for goods and services in foreign currency

, the conversion is carried out automatically.

1. Plastic corporate cards also have other obvious advantages: Manual or official
2. the company does not need to contact the bank every time in order to receive the necessary amount for certain expenses, including when arranging a business trip for employees.
3. Servicing corporate cards is cheaper than the commission for receiving funds from a bank.
4. It is enough to open one card account at a bank and receive several payment cards for employees who, as part of their duties, perform expense transactions for the needs of the company.
5. Thanks to plastic cards, it is easy to track employee expenses.
6. You can top up your card account in several ways, including remotely using Internet services.
7. If you have a corporate card, the procedure for receiving funds by employees greatly simplifies the work of the accounting department; to receive cash, it is enough to receive a plastic card against a receipt; the procedure for registering the issue of cash is longer.
8. Finally, the last advantage is security, because the funds on the card account are reliably protected from fraudulent activities from third parties, it is almost impossible to steal them, even if the card is lost and it is easy to block and re-issue it.

By the way, the main advantage of the card is that it is enough to contact the bank once and write an application for issue in the future within 3 years, you can use it without an additional visit financial institutions. Then, after the expiration date, you can order new plastic.

Thus, it will be obvious to every entrepreneur why corporate cards are needed. They allow you to carefully monitor employee expenses and reduce the time required for issuing cash to carry out expense transactions. In addition, obtaining bank plastic will be simple and quick at any commercial bank.

The development of banking technologies has led to the creation of a convenient payment business tool - corporate cards. Companies must keep records of all transactions, including transactions carried out through plastic. Let's look at the features of business card accounting.

Classification of corporate cards

Credit institutions offer businesses several types of electronic payment instruments. The conditions for issuing and using instruments significantly affect how corporate cards are taken into account in accounting.

According to Bank of Russia Regulation No. 266-P dated December 24, 2004, legal entities can open debit and credit cards for their employees.

Using a debit card, the employee spends funds within the limits of the amounts available in the bank account. Available banking agreement with an overdraft - a loan issued when there is insufficient or no funds in the account. A credit card involves spending borrowed funds provided by the bank within the limits established by the agreement. The agreement may provide for a grace period - a period during which the loan is repaid without accruing interest.

Both types of cards are named and unnamed. The first ones are issued to a specific employee with his name indicated on the front side. When an employee quits and the company hires a new one, personalized cards have to change. Non-personal cards operate on the “bearer” principle. They can be transferred from one person to another and do not require replacement when changing users.

Electronic means of payment are issued for individual card accounts or for the company's current account. Access to the main account is usually provided to the head or top managers of the company. The amount of expenses in such a situation is limited or used without restrictions. These cards are convenient for small organizations.

Large enterprises prefer to open separate card accounts for accountable persons. One account can be used by one employee or several.

Most often, corporate payment instruments are used for business expenses, issuing money to accountable persons, and paying for business trips. But they can also be a way to deposit trading proceeds into your account 24/7. This is convenient for shops and organizations operating in the evening, at night, on weekends or in remote areas.

Drawing up internal documents

After choosing corporate cards and concluding an agreement with the bank, it is necessary to develop local company regulations regulating the accounting of corporate cards and money control.

It is optimal to draw up an internal document defining the rules for using electronic payment instruments. It's good to include:

• types of funds spent;
• transaction limits (by non-cash payments, receiving cash, daily, monthly restrictions);
• reporting deadlines for funds used:
• types of documents attached to the report;
• responsibility and procedure for collecting funds if accountable person didn't report on time.

Instead of separate act, you can include rules for corporate cards in other local documents, for example, in company regulations on regulating payment for business trips, issuing money for reporting, and submitting expense reports.

The list of employees who have the right to use corporate cards is determined by order or instruction of the manager. It is advisable to sign agreements with employees on full financial responsibility. In this case, the employer will be able to recover from employees the missing funds on the card in full (Article 242 of the Labor Code of the Russian Federation). In the absence of an agreement maximum amount damage subject to compensation cannot exceed average salary per month (Article 241 of the Labor Code of the Russian Federation).

Accounting accounts for corporate cards?

When opening a separate card account, funds for business cards are separated from the company's main money. Accounting for corporate cards is kept on account 55 “Special accounts in banks”. It is reasonable to open a sub-account “Corporate Cards” or “Card Accounts”. Transferring money to a card account is carried out by posting:

If money is debited on one day and received on another, account 57 is used. There will be two wiring:

D 57 K 51 on the day funds are debited from the current account,

D 55 K 57 on the day the funds are received into the card account.

Analytics on account 55 is carried out on accounts of cardholders.

Previously, regulatory authorities required notification of the opening of card accounts. Changes in 2014 relieved companies and entrepreneurs of this obligation.

When a corporate card is issued to the main current account, all accounting is kept for 51 accounts. There is no need for separate replenishment transactions.

The cards themselves are considered the property of the bank and are not reflected in synthetic accounting. Control over electronic means of payment is carried out on off-balance sheet account 002. The transfer of plastic cards to employees is formalized by acceptance certificates or entries in a special journal.

Payments with corporate cards

A plastic card is considered non-cash payment. Therefore, it is not subject to the restriction established for settlements with counterparties in cash. However, withdrawing money from the card is considered a transfer of funds to the account. Further settlements must be carried out in compliance with the cash settlement limit. Currently, the limit is 100 thousand rubles per contract. The fine for excess is established by Art. 15.1 Code of Administrative Offenses of the Russian Federation:

• 4,000 rub. - 5,000 rub. to responsible persons;
• 40,000 rub. - 50,000 rub. to a legal entity.

Withdrawing funds from a corporate card for cash payment in accounting is documented by posting:

D 71 K 55 (51)

Bank services are included in operating expenses:

D 91 K 55 (51)

After submitting the advance report and supporting documents, the accounting department makes the following entries:

D 10, 44, 41, 20, 25, 26... K 71 for the amount of expenses excluding VAT

D 19 K 71 for the amount of VAT on materials, goods, services received

IN unified form The advance report does not have fields to reflect amounts received from the card. The company can make changes to the unified form or develop its own. The form of the document used must be fixed in accounting policy companies.

Remainder unused amount deposited in the cash register of the enterprise:

Accounting for non-cash payments on corporate cards can be done in two ways.

The first involves assigning payment to the debt of the accountable person - that is, accounting, similar to withdrawing cash from a card. The second option considers the payment as a non-cash payment to the supplier. Wiring:

D 60 K 55 (51)

In this case, it is not necessary to provide an advance report. Supporting documents can be attached to the memo. After receipt of posting documents:

D 10, 20, 41, 44, 25, 26... K 60

Accounting for expenses on credit cards

Payment by an accountable person for goods and services using borrowed funds from the bank is formalized as follows:

D 71 K 55 (51) for the payment amount

D 55 K 66 for the loan amount

Interest accrual for using a loan:

Loan repayment:

If the loan is closed in compliance with the terms of the grace period, no interest is charged.

The employee did not submit the report

If an employee does not submit an advance report on time or does not submit supporting documents, the amount of the shortfall can be withheld from his salary. Postings:

In the absence of an agreement on full financial liability, the employer can deduct damages from wages no more than average monthly earnings. Exceeding this amount is recovered in court. To avoid trouble, the spending limit on the card should not be higher than the employee’s average earnings.

Contribution of trading proceeds

Accounting for depositing trading proceeds corporate card, linked to a current account, is similar to a regular deposit of money from the company’s cash desk:

Depositing funds to a special card account:

Summary

Accounting for transactions on corporate cards has its own characteristics. To properly organize a company’s accounting, it is necessary to develop internal regulations governing the accounting and use of payment instruments.

Legal entity linked to the account. Intended for payment of expenses related to the business or main activities of the company, including invoices, representative, transport and travel expenses, as well as receiving cash. The card cannot be used for payment of wages and social payments. At its core, a corporate card is an analogue of funds issued on account. Can be either debit or credit.

To issue a card, a legal entity must enter into an agreement with the bank on the issue and maintenance of corporate cards, which displays information about the employees who will use these cards. The agreement should be accompanied by employee applications for the issuance of cards and powers of attorney for them from the company. To open a card account, you must provide the relevant documents. Within seven working days from the date of opening or closing a bank account for servicing corporate cards, it is necessary to notify the tax office about this (Article 23, 6.1 of the Tax Code of the Russian Federation). For violation of this deadline, a fine of 5 thousand rubles is provided under Art. 118 Tax Code of the Russian Federation.

The possible number of cards to be opened per account is determined by each bank at its own discretion. For example, at Bank24.ru you can link an unlimited number of corporate cards to one account.

Advantages of using corporate cards for an organization:

Reducing operating costs and time associated with issuing accountable amounts. The company does not need to receive cash from the bank for business expenses, as well as deliver and store it;

There is no need to buy foreign currency for foreign business trips or open a foreign currency account, and there is no need to fill out declarations when crossing borders.

Funds will be debited from the company's card account with automatic conversion into the currency of the country in which the cardholder is located;

Management and control of company expenses. The ability to set limits on cards and connect SMS information allows you to control the spending of funds by an authorized employee in real time. For example, an organization can top up a card at any time or increase the limit on transactions of a posted employee. The bank also provides the company with a detailed statement of transactions using cards. Due to this, the company’s accounting department can control the targeted spending of funds by employees; Possibility to make payments in amounts over 100 thousand rubles. In accordance with the instructions of the Central Bank of the Russian Federation dated July 20, 2007 No. 1843-U, cash payments in the Russian Federation between organizations, including individual entrepreneurs related to their implementation, within the framework of one contract can be made in an amount not exceeding 100 thousand rubles. Payments using a corporate card refer to non-cash payments - thus, this restriction does not apply to transactions with corporate cards;

Using the card you can make purchases on the Internet;

24/7 access to funds in the organization’s account. Possibility to receive cash from ATMs at any time;

The ability to attach all corporate cards to one card account with a single spending limit for all employees of the organization or divide all corporate cards into groups with their own spending limit;

Reduce the risk of cash loss or theft. If the card is lost, the client can block it, saving the funds;

A good alternative to a checkbook.

Also, depending on the type of card and bank program, corporate cards 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, at Avangard Bank annual maintenance MasterCard cards Business costs 900 rubles, and MasterCard Gold– 2 thousand. At the St. Petersburg Industrial Joint Stock Bank (SIAB), annual card maintenance will cost 1 thousand rubles.

Banks can set a minimum account balance on a card. So, in Avangard Bank it is 10 thousand rubles, in Promsvyazbank - 3 thousand.

See what a “Corporate Card” is in other dictionaries:

CORPORATE CARD- (eng. corporate card) – a payment card that allows its holder to carry out transactions on the account of a legal entity. The bank issues C.K. in favor of legal employees. persons who use them to pay for travel and entertainment expenses... ...

CORPORATE CARD- a bank card that allows its holder to carry out transactions on the account of a legal entity... Dictionary of concepts and terms formulated in regulatory documents Russian legislation

Universal electronic card- (UEK) a plastic card, combining an identity document, a mandatory health insurance, mandatory insurance certificate pension insurance, payment bank card. Information... ... Wikipedia

CREDIT CARD- (English credit card) personalized payment settlement document in the form of a personalized plastic plate, issued by the issuing bank to its depositors for non-cash payment, their purchase of goods and services on credit in retail trading network,… … Economic dictionary

PAYMENT CARDS- tool non-cash payments, used to identify cardholders at the time of transaction and to issue payment documents determined by law and the rules of operation of card payment systems. PC. - one of… … Financial and credit encyclopedic dictionary

- – corporate card of the Visa payment system. Not produced in Russia, most often used in the USA. Offered by banks since 1994. The card is designed to reduce costs and paperwork in organizations, namely for small purchases... ... Banking Encyclopedia