One of the first partners with which any enterprise enters into a relationship is a bank. Opening a current account, making payments, registering currency transactions, buying or selling currency - all this is possible only if you have an agreement with a banking organization. The bank, like any partner providing services, issues invoices for payment or debits amounts from the organization’s current account for the bank’s services provided. How to correctly reflect such business transactions in the 1C: Accounting program, edition 3.0 will be discussed in this article.

Bank services can be combined into two large groups:

• Services not subject to VAT;
• Services subject to VAT.

Each group of services has its own peculiarities of generating accounting entries.

Services not subject to VAT are reflected in accounting accounts in the following order:

• D 91.02 (Other expenses) – D 51 (Current account) – bank commission amounts are written off as other expenses.

Services subject to VAT are reflected in accounting accounts in the following order:

• D 76 (Settlements with various debtors, creditors) – D 51 (Current account) – funds were transferred from the current account as a reflection of the bank’s commission;
• D 91.02 (Other expenses) – D 76 (Settlements with various debtors and creditors) – written off as other expenses accounts receivable as expenses for banking services;
• D 19 (VAT on purchased services) – K 76 (Settlements with various debtors and creditors) – VAT on purchased bank services is reflected.

Let's consider the reflection of each group of bank services in 1C 8.3.

Bank services not subject to VAT - registration method in 1C 8.3

The formation of posting D91.02-K51 in 1C is carried out using the standard document “Write-off from the current account”. As a rule, the bank withholds the commission directly, using a payment order. Withholding information is provided in the form of a bank statement. The line in the bank statement about the write-off of the commission is actually the document “Write-off of non-cash Money».

Most often, these documents are uploaded into the accounting system from the client bank - a special banking program, but we propose to understand in detail the features of manual generation of write-off documents, then editing the uploaded documents will not be difficult.

From the “Bank and Cash Office” section of the main interface of the system, let’s go to the document journal “Bank Statements”.

You can create two types of documents in the journal – receipt (+) and write-off (-) on the organization’s current account. Documents are created by clicking on the appropriate button.

Let's create a write-off document and fill it out. First let's select the right type operations. By default, Payment to Supplier will be offered. Select Bank Commission from the drop-down list (in 1C 8.3).

• Let's adjust the date;
• We indicate the incoming order number and date;
• We will select a recipient and organization;
• Fill in the required amount and cash flow item;
• The payment purpose is filled in automatically. Let's leave it unchanged for reference.

Let us pay special attention to the “Confirmed by bank statement” detail, which is set by default. Only its installation will allow you to generate transactions after posting the document.

Let's go through the document and look at the postings for accounting for bank commissions.

Postings in 1C exactly correspond to the required accounting records to reflect the bank commission.

Bank services subject to VAT - registration method in 1C 8.3

Bank services subject to VAT are reflected in 1C 8.3 in two stages. Moreover, the sequence of these stages can be completely arbitrary.

To register expenses for bank services, we use the document “Receipt (act, invoice)” from the “Purchases” section of the main interface of the system. This is the first stage of action to carry out the bank commission subject to VAT.

Let’s create a document with the type of operation “Services (act)”.

Let's fill it with the necessary details:

Let's change the settlement accounts, because... by default we were offered to use 60.01 and 60.02, but we need to replace these accounts with 76.09 “Settlements with different debtors and creditors”.

In the cost accounts, we will edit the account for 91.02 and fill in the necessary analytics for other expenses. Please note that the VAT account is automatically set as 19.04.

After filling out the details of the header and tabular part, all that remains is to register the incoming invoice using a special tool in the footer of the document.

The registered invoice appears as a hyperlink in the document.

After posting the document, we will check the generated transactions in 1C.

In the second step, we will create a debit document from the current account in order to close the debt on account 76.09 created by the receipt document.

Let us remember that at the beginning of the article we already worked with a similar document. In the current conditions, it is necessary to use another type of document transaction - “Payment to supplier”. But to correctly offset the debt, it is necessary to replace the settlement accounts with 76.09.

After completing the document, we will make sure that the accounting entries are correct.

The debt for bank services is closed.

The study of all options for reflecting bank commissions in 1C 8.3 has been completed.

A bank commission is a fee for services that a bank charges from an organization within the framework and in accordance with the terms of the concluded agreement. Expenses for bank commissions in transactions are classified as other expenses in the debit of account 91. From this article you will learn what types of bank commissions exist and by what transactions they are reflected in accounting.

The relationship between the enterprise and the bank is regulated by the terms of the concluded agreement. Depending on the type of services provided by the bank, the organization may enter into an agreement to maintain a current account, service a deposit, or issue a loan. As a rule, under the contract, the company undertakes to pay the bank a commission for the following types of services:

• settlement and cash services (account support, salary project, installation and maintenance of the “Client-Bank” system, etc.);
• collection;
• purchase and sale of currency;
• credit line support;
• trust management of property;
• rental of safe deposit boxes;
• use of leased property.

For each type of service, a separate agreement is concluded, which describes the conditions for the provision of such services, and also fixes the procedure for their payment (one-time payment, periodic payments, advances, etc.).

Reflection of bank commission in accounting

The basis for recording transactions for the payment and return of bank commissions is the banking services agreement. Funds are debited from the company's account to pay commissions according to Dt 76 “Settlements with various debtors and creditors.”

Let's try using examples to understand typical transactions for paying a commission to a bank.

Bank commission for collection services and cash settlement services (RCS)

Imperator LLC entered into agreements with the bank for the provision of the following services:

• installation of the “Client-Bank” system in the amount of 000 rubles. excluding VAT (one-time payment);
• monthly support of the Client-Bank system in the amount of 3,200 rubles. excluding VAT (monthly payment);
• collection of funds in the amount of 6,200 rubles, VAT 945 rubles. (one-time payment);
• RKO in the amount of 800 rubles. excluding VAT (one-time payment).

The accountant of Imperator LLC will reflect the following transactions:

Dt	CT	Description	Sum	Document
91/2	60	Attributing the amount of settlement and cash services to expenses	800 rub.
91/2	60	Allocation of expenses to collection services	RUB 5,255	Agreement, act of acceptance and transfer of services
19	60	Accounting for input VAT on collection services	945 rub.	Agreement, act of acceptance and transfer of services
68 VAT	19	Acceptance for deduction of input VAT on collection services	945 rub.	Agreement, act of acceptance and transfer of services
91/2	60	Attribution of expenses for installation services "Client-Bank"	000 rub.	Agreement, act of acceptance and transfer of services
91/2	60	Allocation of expenses for services for servicing the “Client-Bank” system for the reporting month	3,200 rub.	Agreement, act of acceptance and transfer of services
60		Debiting funds from the account for transferring bank commission (000 + 3,200 + 6,200 + 800)	RUB 53,200	Payment order
	68 Income tax	Accrual of deferred tax asset 53,200 * 20%	RUB 10,640	Agreement, payment order
68 Income tax		Write-off of deferred tax asset	RUB 10,640	Agreement, payment order

Payment of bank commission under a foreign exchange agreement

Posting example:

Rodina LLC and Inkom LLC entered into an agreement for the supply of metallurgical raw materials, where Rodina LLC acts as a supplier. The contract amount is 16,000 USD, the bank commission is 160 USD. The exchange rate on the date the commission was written off was 61.2.

The following entries will be made in the accounting of Rodina LLC:

Refund of bank commission

Posting example:

LLC "Slava" erroneously wrote off expenses and transferred funds for cash services to the bank in the amount of 850 rubles. After identifying the fact of overpaid funds, the bank returned the money and credited it to the bank account of Slava LLC.

In Slava LLC, transactions were reflected as follows:

The main thing to remember when recording bank commission transactions is strict compliance with the terms of the agreement regarding the terms and amount of payment.

The bank commission, the accounting entries for which we provide in the article, is a payment that is paid by the organization for providing certain types services. Operational servicing involves 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 payment procedure (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 necessary to specify the format of commission payments - one-time, periodic or advance payment. Among the services for which bank fees are charged are:

• RKO - settlement and cash services;
• currency transactions;
• collection;
• lending and loan support;
• usage leased property, as well as trust management of property objects;
• rental of cells;
• remote customer service;
• cash withdrawal, etc.

The commission paid for issuing cash to a client is determined as a percentage of the amount 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, then the expense account is used for postings.

Accounting

Accounting for bank remuneration for non-profit organizations is carried out under account 91 “Other income and expenses”, subaccount 91.2 “Other expenses” (clause 11 of PBU 10/99). If a bank commission is returned, transactions are generated on account 76 “Settlements with various debtors and creditors.”

Budget accounting is carried out in accordance with Instruction No. 174n.

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

accounting entry	the name of the operation
NPO
Dt 91.2 Kt 51	Write-off of bank commission - postings in a situation where the transaction is not subject to VAT
Dt 60 Kt 51	Bank interest has been written off - the transaction is subject to VAT
Dt 91.2 Kt 60	Calculation of commission payments to a credit institution
Dt 19 Kt 60	VAT reflected
Dt 76 Kt 51	Wrong reward was withheld
Dt 51 Kt 76.2	The bank returned the commission - postings for erroneous debits
Dt 51 Kt 91.1	Return of excessively withheld remuneration
State-financed organization
Dt 2.205.31.560 Kt 2.401.10.130	Accrual of debt for services rendered
Dt 2.201.11.510 Kt 2.205.31.660	Income received by the institution for services provided
Dt 2.401.20.226 Kt 2.302.26.730	Commission payment accrued to the bank
Dt 2.302.26.830 Kt 2.201.11.610	Transfer of bank commission payment

We certified cards with signatures and copies of documents from the bank; the statement separately indicates the amount of VAT and separately the amount excluding VAT. How to conduct it in the bank and what kind of postings will be made? Do I need to get an invoice from the bank for this amount? What kind of wiring is this done? example

Based on the bank statement, enter two outgoing payment orders (for the amount of services and the amount of VAT).

In accounting, reflect the following entries:

Dt 76 (60) Kt 51 – paid for bank services;

Dt 76 (60) Kt 51 – the amount of VAT has been paid;

Dt 91-2 Kt 76 (60) – expenses for paying for bank services are reflected;

Dt 19 Kt 76 (60) – VAT presented by the bank is taken into account.

To accept input VAT for deduction, you must request an invoice from the bank.

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

For servicing organizations, banks charge them a fee (commission) in accordance with the terms of the concluded agreements. The bank debits the payment for its services from the organization’s account and issues a bank order. Such a write-off can be carried out with prior consent (acceptance) and without the consent of the payer (clause 9.3 of the Regulations approved by the Bank of Russia on June 19, 2012 No. 383-P).

In accounting, reflect the costs associated with paying for banking services as part of other expenses (clause 11 of PBU 10/99). Depending on the terms of the contract on the date of recognition of expenses, make the following entry:

Debit 91-2 Credit 76 (60)– expenses for paying for bank services (bank commission) are reflected.

Reflect the actual debiting of the amount of expenses from the current account by posting:

Debit 76 (60) Credit 51– bank services have been paid for (bank commission has been written off).*

In the same order, costs associated with the installation and maintenance of the “Bank-Client” system are taken into account (clause 18 of PBU 10/99).

Oleg Horoshiy

When calculating income tax, expenses for paying for banking services can be taken into account in two ways:
– as part of other expenses associated with production and sales (subclause 25, clause 1, article 264 of the Tax Code of the Russian Federation);
– as part of non-operating expenses (subclause 15, clause 1, article 265 of the Tax Code of the Russian Federation).*

The tax legislation does not establish a procedure for classifying such expenses. Therefore, an organization can develop it independently (clause 4 of article 252 of the Tax Code of the Russian Federation). This conclusion is confirmed by letters of the Ministry of Finance of Russia dated April 20, 2009 No. 03-03-06/2/88, dated March 2, 2006 No. 03-03-04/1/167 and resolutions of the Federal Antimonopoly Service of the Moscow District dated May 21, 2008. No. KA-A40/3937-08 and the East Siberian District dated May 2, 2006 No. A33-21067/05-F02-1877/06-S1.

If an organization determines income tax using the accrual method, include expenses for paying for banking services in the calculation of the tax base in the month in which these expenses arose under the terms of the banking agreement (paragraph 2, paragraph 1, article 272 of the Tax Code of the Russian Federation). When using the cash method, such expenses are recognized at the time money is written off from the current account (subclause 1, clause 3, article 273 of the Tax Code of the Russian Federation).*

About the features tax accounting costs for factoring services, see How to take into account in accounting and taxation the receipt of financing for the assignment of a monetary claim (factoring).

Banking transactions listed in Article 5 of Law No. 395-1 of December 2, 1990 (except for collection) are exempt from VAT (subclause 3, clause 3, article 149 of the Tax Code of the Russian Federation). However, in practice, banks can provide other services to organizations (for example, factoring services, issuing transaction passports for foreign trade contracts, etc.). When providing such services, banks are recognized as VAT payers. Consequently, if all mandatory conditions are met, the VAT amount presented by the bank can be deducted by the organization (clause 1 of Article 172 of the Tax Code of the Russian Federation).

Situation: Are the bank's services for witnessing signatures when issuing a card with sample signatures and the organization's seal, certifying copies of constituent documents, as well as for carrying out currency control subject to VAT?

Yes, they are taxable.*

The chief accountant advises: there are arguments according to which the bank’s 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 prerequisite to open 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, the resolution of the Federal Antimonopoly Service of the Volga District dated July 14, 2009 No. A65-27027/2007). In this regard, the bank that issues the card for the organization may not issue an invoice to it.

Depending on the actions of the bank, the organization:
– accepts the VAT amount for deduction if, when issuing the card, the bank issued an invoice with the allocated tax amount (clause 1 of Article 172 of the Tax Code of the Russian Federation);
– includes the entire cost of services for issuing a card, if the bank has not issued an invoice to the organization.*

Oleg Horoshiy

State Advisor to the Tax Service of the Russian Federation, 2nd rank

Input VAT

Input VAT amounts presented by suppliers when purchasing goods (works, services, property rights), reflect the wiring:

Debit 19 Credit 60– VAT presented by the supplier is taken into account.*

Reflect the deduction of input VAT amounts by posting:

Sincerely,

Tatyana Gnedysheva, expert of the BSS "System Glavbukh".

Answer approved by Natalia Kolosova,

Head of the VIP support department of the BSS "System Glavbukh".

The services of banks are used by all organizations and entrepreneurs carrying out economic activities. Most of the services are provided by credit institutions on a paid basis; the fee for such services is called a bank commission.

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

To the most popular services credit organizations relate:

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

In accounting, expenses associated with 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 income.”

From the point of view of accounting entries, the list of the most common bank services can be divided into two types of operations: not subject to VAT and subject to VAT.

Let's look at the accounting entries for each type of transaction.

Bank services: transactions without VAT

Transactions on opening and servicing a current account, cash transactions (except for collection), making payments, issuing bank guarantee, bank client service and others listed in clause 3 Article 149 of the Tax Code of the Russian Federation.

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

Dt 91.02 Kt 51, 52, 55, 57.

Bank transactions for services without VAT:

If an organization deposits funds in excess of the cash limit to a bank for crediting to a current account independently, without involving collectors, then the service for receiving and recounting cash is not subject to VAT.

Delivery of proceeds to the bank, postings:

A banking offer called “salary project” has become quite popular, which allows organizations to save accounting department time on issuing wages, shortens and simplifies the payment procedure itself.

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

Postings to the bank for services subject to VAT

Banking products not specified in clause 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 expenses for services of credit institutions, subject to VAT, the use of an account for mutual settlements with suppliers is required; most often, account 76 is used for these purposes.

When the bank's services are paid for, the posting is generated in correspondence with the cash accounts:

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

Examples of transactions for banking services with VAT are given in the table.

Banking services for issuing loans and providing guarantees

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

A peculiarity of reflecting bank commissions for providing guarantees is that these costs should be evenly distributed over the entire period of validity of the guarantee.