Expenses for paying for bank services. Bank expenses under the simplified tax system “income minus expenses” Bank commission is included in expenses under the simplified tax system

Depending on the type of transactions performed, the relationship between the bank and the organization (client) can be regulated:

bank account agreement (Article 845 of the Civil Code of the Russian Federation);

bank deposit agreement (Article 834 of the Civil Code of the Russian Federation);

loan agreement (Article 819 of the Civil Code of the Russian Federation);

other agreements that set out the terms of these relationships (for example, a financing agreement for the assignment of a monetary claim (factoring)).

Within the framework of concluded agreements, banks have the right:

open and maintain bank accounts of organizations;

engage in settlement and cash services (make payments on behalf of organizations (including using the Bank-Client system), conduct collection, issue cash, etc.);

buy and sell foreign currency (in cash and non-cash forms);

issue loans (open lines of credit), provide guarantees, bank guarantees;

accept funds and other property for trust management;

rent out special premises (safes, lockers) for storing documents and valuables;

carry out leasing operations (usually as a lessor);

provide other services to clients.

A complete list of banking operations is given in Article 5 of the Law of December 2, 1990 No. 395-1.

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).

Accounting

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

– paid for bank services (bank commission written off).

The same procedure takes into account the costs associated with the installation and maintenance of the Bank-Client system (clause 18 of PBU 10/99).

For organizations that have the right to conduct accounting in a simplified form, there is a special procedure for accounting expenses (Parts 4, 5, Article 6 of the Law of December 6, 2011 No. 402-FZ).

There are also features in accounting for this type of bank expenses, such as interest on loans provided to organizations . For example, interest on a loan raised for the acquisition (construction) of investment assets, as a general rule, must be included in their initial cost. Organizations that have the right to keep accounting in a simplified form can include all interest on loans and borrowings as other expenses.

BASIC

When calculating income tax, expenses 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 from 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).

For information on the specifics of tax accounting for costs of factoring services, see How to record receipt of financing under a factoring agreement .

Situation: is it possible to take into account bank expenses of a newly created organization using the accrual method? Expenses are incurred at the initial stage of activities aimed at generating income, when the organization has not yet received income.

Yes, you can.

Chapter 25 of the Tax Code of the Russian Federation is not based on the principle of matching income and expenses. Consequently, when calculating income tax, an organization has the right to take into account expenses incurred both during periods of receiving income and during periods in which there was no income. The main condition is that the organization’s activities as a whole are 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 when calculating income tax. A similar conclusion is contained in letters of the Federal Tax Service of Russia dated April 27, 2007 No. MM-6-02/356, dated September 27, 2004 No. 02-5-11/162. The courts share the same opinion (see, for example, decisions of the Federal Antimonopoly Service of the North-Western District dated May 2, 2006 No. A56-18791/2005, Volga-Vyatka District dated June 9, 2006 No. A38-4713-12/257- 2005(12/7-2006), Ural District dated August 9, 2005 No. Ф09-3333/05-С1).

Costs for paying for banking services can be taken into account either as part of other expenses or as part of non-operating expenses (subclause 25, clause 1, article 264, subclause 15, clause 1, article 265 of the Tax Code of the Russian Federation).

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 as is provided for accounting for indirect expenses (clause 2 of Article 318 of the Tax Code of the Russian Federation).

When calculating income tax, an organization has the right to take into account indirect expenses incurred during periods when it had no income. If, at the end of the tax period, such expenses lead to a loss, its amount can be transferred to the future (clause 1 of Article 283 of the Tax Code of the Russian Federation). This follows from the letter of the Ministry of Finance of Russia dated March 6, 2008 No. 03-03-06/1/153. The same point of view is reflected in the letter of the Ministry of Finance of Russia dated January 23, 2009 No. 03-11-06/2/5. Despite the fact that this letter is addressed to an organization applying the simplified tax system, it can also be used by organizations applying the general taxation system.

The provisions of paragraph 1 of Article 283 of the Tax Code of the Russian Federation also apply to newly created organizations. Thus, indirect costs associated with the activities of the organization at the initial stage, when it did not yet have income, reduce taxable profit (letter of the Ministry of Finance of Russia dated December 8, 2006 No. 03-03-04/1/821, dated April 10, 2008 No. 03-03-06/1/265).

It should be noted that previously the regulatory agencies took a different position. Letters from the Ministry of Finance of Russia dated October 13, 2006 No. 03-03-04/1/691 and the Federal Tax Service of Russia for Moscow dated December 26, 2006 No. 20-12/115092 stated that when calculating income tax, a newly created organization , which does not receive income, has no right to take into account current expenses. The main argument in support of this position was the organization’s lack of activities aimed at generating income.

With the release of later clarifications, the previous point of view of the Russian Ministry of Finance and the Tax Service has lost its relevance.

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. Therefore, when executing all mandatory conditions The organization can accept VAT amounts presented by the bank for deduction (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 an organization’s seal, certifying copies of constituent documents, as well as for carrying out currency control, subject to VAT?

Yes, they are taxable.

In accordance with subparagraph 3 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation, banking transactions (with the exception of collection) are not subject to VAT. In the list of banking operations, approved by Article 5 of Law No. 395-1 of December 2, 1990, services for issuing a card with sample signatures and an organization’s seal, certifying copies of constituent documents, as well as for carrying out currency control are not indicated. Consequently, such transactions do not apply to banking and are subject to VAT. Similar explanations are contained in letters of the Ministry of Finance of Russia dated November 1, 2008 No. 03-07-05/43, dated March 13, 2007 No. 03-07-05/10 and the Federal Tax Service of Russia dated May 17, 2005 No. MM-6- 03/404.

Advice: 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.

Issuing cards with sample signatures and a seal imprint 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, 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 in expenses the entire cost of services for issuing a card, if the bank has not issued an invoice to the organization.

An example of how bank expenses are reflected in accounting and taxation. The organization applies a general taxation system and calculates income tax using the cash method

In April, the bank servicing Alfa CJSC, on the basis of concluded agreements, provided the organization with the following services:
– installation of the “Bank-Client” system for a period of 1 year – cost 6,000 rubles. The system went into operation on April 1;
– monthly maintenance of the “Bank-Client” system – cost 1000 rubles. (annual maintenance cost – 12,000 rubles);
– cash management services – cost 1000 rubles;

In addition, in April, Alfa used the bank’s cash collection services. The cost of services was 5900 rubles. (including VAT - 900 rubles).

Alfa paid for cash management and collection services in April. Installation and maintenance services for the Bank-Client system were paid for in May.

The organization pays income tax monthly.

When calculating income tax for April, Alpha’s accountant included in expenses the commission for cash management services and the cost of collection services in the total amount of 6,000 rubles. (5000 rub. + 1000 rub.).

Costs 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 19 Credit 60
– 900 rub. – “input” VAT on collection services is taken into account;

Debit 68 “VAT calculations” Credit 19
– 900 rub. – “input” VAT is accepted for deduction;

Debit 91-2 Credit 60
– 6000 rub. – the costs of installing the “Bank-Client” system are reflected;

Debit 91-2 Credit 60
– 1000 rub. – the cost of services for servicing the Bank-Client system for April was expensed;

Debit 60 Credit 51
– 6900 rub. (1000 rubles + 5900 rubles) – money is debited from the current account to pay for bank services.

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

Debit 09 Credit 68 “Calculations for income tax”
– 1400 rub. ((6000 rub. + 1000 rub.) × 20%) – a deferred tax asset is accrued from the difference between the amount of bank expenses reflected in accounting and tax accounting.

In May:

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

Debit 68 “Calculations for income tax” Credit 09
– 1400 rub. – the deferred tax asset is written off;

Debit 91-2 Credit 60
– 1000 rub. – expenses for servicing the “Bank-Client” system for May are taken into account;

Debit 60 Credit 51
– 1000 rub. – expenses for servicing the “Bank-Client” system were paid for May.

The Alpha accountant makes the same entries throughout the entire period of operation of the Bank-Client system.

simplified tax system

If an organization has chosen income as an object of taxation, then when calculating the single tax, bank expenses do not reduce the tax base (clause 1 of Article 346.14 of the Tax Code of the Russian Federation). If an organization pays a single tax on the difference between income and expenses, the cost of paying for banking services reduces the tax base in the same manner as when calculating income tax (subclause 9, clause 1, clause 2, 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 (clause 2 of Article 346.17 of the Tax Code of the Russian Federation). How to write off a loss from previous years using the simplified tax system and reduce the tax base, see our article.

An example of how bank expenses are reflected in accounting and taxation. The organization applies a simplification and calculates tax on the difference between income and expenses

In March, the bank servicing Alfa CJSC, on the basis of concluded agreements, provided the organization with the following services:
– installation of the “Bank-Client” system for a period of 1 year – cost 6,000 rubles. The system went into operation on March 1;
– monthly maintenance of the “Bank-Client” system – cost 1000 rubles. (annual maintenance cost – 12,000 rubles);
– cash management services – cost 1000 rubles.

In addition, in March, Alfa used the bank’s cash collection services. The cost of services was 5900 rubles. (including VAT - 900 rubles).

Alfa paid for cash management and collection services in March. Installation and maintenance services for the Bank-Client system were paid for in April.

When calculating the single tax for the first quarter, Alpha’s accountant reflected as expenses the commission for cash management services and the cost of collection services in the total amount of 6,900 rubles. (5900 rub. + 1000 rub.).

Costs associated with the installation and maintenance of the Bank-Client system are taken into account when calculating the single tax for the six months.

The following entries were made in Alpha's accounting.

In March:

Debit 91-2 Credit 60
– 1000 rub. – the commission for settlement and cash services was expensed;

Debit 91-2 Credit 60
– 5000 rub. – the cost of cash collection services is expensed;

Debit 91-2 Credit 60
– 900 rub. – charged to the expenses of “input” VAT on collection services;

Debit 91-2 Credit 60
– 6000 rub. – the costs of installing 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 expensed;

Debit 60 Credit 51
– 6900 rub. (RUB 1,000 + RUB 5,900) – money is debited from the current account to pay for bank services for cash management and collection services.

In April:

Debit 60 Credit 51
– 7000 rub. (6000 rub. + 1000 rub.) – paid for installation and maintenance services of the “Bank-Client” system for March;

Debit 91-2 Credit 60
– 1000 rub. – expenses for servicing the “Bank-Client” system for April are taken into account;

Debit 60 Credit 51
– 1000 rub. – expenses for servicing the “Bank-Client” system were paid for April.

The accountant reflected these amounts in the book of income and expenses.

UTII

The object of UTII taxation is imputed income (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). Therefore, when calculating UTII, expenses for paying for banking services are not taken into account.

OSNO and UTII

The costs of paying for bank services related to activities that fall under the general taxation system should be taken into account when calculating income tax.

Do not take into account bank expenses associated with activities falling under UTII when calculating the single tax. Calculate UTII based on imputed income (Article 346.29 of the Tax Code of the Russian Federation).

If an organization applies a general taxation system and pays UTII and bank expenses cannot be attributed to one of the types of activities, then such expenses need to be distributed (Clause 9 of Article 274 of the Tax Code of the Russian Federation).

An example of how expenses for paying for bank services are reflected in accounting and tax purposes. The organization applies a general taxation system and pays UTII

LLC "Trading Company "Hermes"" sells consumer goods wholesale and retail in the Moscow region. In this region, retail trade has been transferred to the payment of UTII. For wholesale operations, Hermes applies a general taxation system (accrual method). The organization calculates income tax on a monthly basis.

According to the bank account agreement, the cost of settlement and cash services for January amounted to 1,000 rubles. Bank service costs are associated with both types of activities. Therefore, the Hermes accountant distributed their amount in proportion to income.

In January, the total amount of income from all types of activities amounted to 700,000 rubles. (without VAT). Income from the activities of the organization under the general taxation system – 200,000 rubles.

The accounting policy of the organization states that general business expenses are distributed in proportion to income for each month of the reporting (tax) period.

To separately account for expenses, the Hermes accountant opened the following 91 subaccounts:
– “Other expenses subject to distribution”;
– “Other expenses for activities transferred to UTII”;
– “Other expenses for activities on the general taxation system.”

In January, Hermes's accountant allocated expenses related to each activity as follows.

The share of income from the organization’s activities under the general taxation system in the total amount of income was:
200,000 rub. : 700,000 rub. = 0.29.

The amount of the bank's commission for settlement and cash services, which relates to activities on the general taxation system, is equal to:
1000 rub. × 0.29 = 290 rub.

The amount of the bank's commission for settlement and cash services, which relates to activities subject to UTII, is:
1000 rub. – 290 rub. = 710 rub.

The Hermes accountant made the following entries in the accounting:

Debit 91 subaccount “Other expenses subject to distribution” Credit 60
– 1000 rub. – expenses for paying for bank services for settlement and cash services are reflected;

Debit 91 subaccount “Other expenses for activities on the general taxation system” Credit 91 subaccount “Other expenses subject to distribution”
– 290 rub. – reflects the amount of the bank’s commission for settlement and cash services, which relates to activities on the general taxation system;

Debit 91 subaccount “Other expenses for activities transferred to UTII” Credit 91 subaccount “Other expenses subject to distribution”
– 710 rub. – reflects the amount of the bank’s commission for settlement and cash services, which relates to activities subject to UTII.

When calculating income tax for January, the Hermes accountant took into account the bank’s commission for settlement and cash services, which relates to activities under the general taxation system, in the amount of 290 rubles.

The amount of “input” VAT on bank services, allocated in the invoice, distribute according to the methodology established in paragraphs 4 and 4.1 of Article 170 of the Tax Code of the Russian Federation.

To the received share of expenses for the activities of an organization subject to UTII, add the amount of VAT that cannot be deducted (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).

The work of every company or almost any individual entrepreneur involves interaction with banks. Of course, it is difficult to imagine a modern business that would not take advantage of the opportunity, or would not be faced with the need to conduct non-cash settlements with counterparties and the budget. So, having a current account in itself is an integral part of doing business. Of course, this is also associated with additional costs - after all, credit institutions do not work for free. Accordingly, for representatives of small businesses who traditionally work in special modes, a completely reasonable question arises: is it possible to take into account the complex of costs for bank services under the simplified tax system “income minus expenses”.

Types of banking expenses

First, let's talk about exactly what banking expenses a company or individual entrepreneur may encounter in its activities.

The list of operations carried out by banking organizations is given in Article 5 of the Federal Law “On Banks and Banking Activities” dated December 2, 1990 No. 395-1. For companies and entrepreneurs, the first ones that will be of interest are opening and maintaining bank accounts, making all sorts of payments on these accounts, cash collection, as well as the purchase and sale of foreign currency in cash and non-cash forms.

Typically, each bank sets its own specific rates for each transaction. Sometimes the cost of banking services is offered in a certain package according to the tariff plan chosen by the client. Typically, the larger the bank, the higher its rates. Well, this is a price to pay for reliability. Small banks, or newcomers to this business, often offer reduced service rates or completely eliminate commissions for certain transactions.

However, there is a certain “everyday” set of banking fees that you have to deal with regularly. In most cases, but not always, a certain fee is charged simply upon the conclusion of an agreement to open a current account - this is the opening fee. Next, a certain amount for monthly maintenance is established. The ability to work with your account remotely via online access may also require some payment. And finally, the transfer of funds to counterparties or employees will also be subject to a certain commission.

Bank commission in expenses under the simplified tax system

Any expenses for the simplified tax system, by analogy with income tax expenses, must first of all be economically justified. And in this case, this requirement is fully met: banking expenses under the simplified tax system “income minus expenses” are necessary to maintain activities, and therefore their feasibility cannot raise questions among inspectors.

Next, you need to remember that only a strictly defined and closed list of expenses can be taken into account using the simplified tax system. It is given in paragraph 1 of Article 346.16 of the Tax Code. The costs of banking services under the simplified tax system are given in this list in subparagraph 9, as possible costs for paying for services provided by credit institutions for reflection in the tax base.

The Tax Code itself does not provide a clear list of which banking services under the simplified tax system “income minus expenses” are implied in the above subclause. However, the above-mentioned Law No. 395-1 of December 2, 1990 is referred to by both tax authorities and financial department specialists.

For example, in the letter of the Ministry of Finance of Russia No. 03-11-06/2/18229 dated April 21, 2014, which addresses the issue of including as expenses under the simplified tax system the maintenance of a “client bank” - an electronic payment system that allows you to work with an account remotely. The fact that all kinds of bank commissions are taken into account in expenses under the simplified tax system if they correspond to the list of banking services established by law is also stated in other clarifications of the department. This applies, in particular, to such banking expenses as fees for performing the functions of a currency control agent, transfer of salaries to employee cards, and even fees for opening or servicing a credit line or letter of credit. In a word, any service of a credit institution, if it is prescribed in Law No. 395-1, can be a justified expense in the simplified tax system.

Expenses for bank services under the simplified tax system: moment of reflection

As you know, the simplified tax system uses the cash method of reflecting income and expenses, which is based on the date of receipt or write-off of funds. However, when reflecting costs, it is also important to actually receive goods or services, which is confirmed by relevant invoices or acts.

Banks, for the most part, do not issue separate documents for the services they provide. Interaction most often occurs remotely, and all possible documents - payment orders, orders or demands - can be printed by the account owner in his personal account. Thus, the costs of servicing the bank in the simplified tax system are taken into account at the time of the actual debiting of certain amounts of commissions from the current account of the organization or individual entrepreneur. The document confirming such expenses is, along with memorial orders, the bank account servicing agreement itself, which, as a rule, contains the tariffs for servicing approved by the bank.

An organization that uses a simplified taxation system uses the services of a bank to transfer money that is not taken into account for tax purposes. If a bank charges a commission for a transaction, can such a commission be taken into account as an expense when calculating the single tax?

Paragraph 1 of Article 346.16 of the Tax Code (TC) contains a closed list of expenses for which a taxpayer applying the simplified tax system can reduce the income received. Subparagraph 9 of this list talks about the costs associated with paying for services provided by credit institutions.

Consequently, the commission charged by banks can be considered an expense by which the tax base for the single tax can be reduced.

It is necessary to take into account that, according to Article 252 of the Tax Code, expenses are recognized as justified, that is, economically justified, and documented expenses. Expenses in the form of bank commissions are economically justified. Documentary evidence of expenses is required, which should not be difficult.

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Recognition of income on the simplified tax system with the object “income” when paying through the terminal

In what order is income recognized under the simplified tax system with the object of taxation “income” if the buyer pays for the goods through the terminal?

The realities of today are such that sellers of goods (works, services) have to offer their customers various ways to pay for their purchases. However, for “simplified” people who pay a single tax on “income,” “plastic” calculations promise certain tax losses. This was once again confirmed by the Ministry of Finance in Letter dated September 19, 2016 N 03-11-11/54526. Let us recall that the procedure for determining income on the simplified tax system is established by Art. 346.15 of the Internal Revenue Code (hereinafter referred to as the Code). Clause 1 of this norm stipulates that when determining the object of taxation, income determined in the manner established by clauses 1 and 2 of Art. 248 of the Code.

Guide to Antananarivo

That is, income on the simplified tax system includes income from sales and non-operating income, determined in accordance with Art. Art. 249 and 250 of the Code, respectively. And the receipts named in Art. 251 of the Code, the base for the “simplified” tax is not increased. Also, the “simplified” ones do not include received dividends, income received as part of the implementation of “imputed” activities, if the simplified tax system is combined with the payment of UTII, and income from state and municipal securities. This follows from paragraphs. 2 clause 1.1 art. 346.15 of the Code.

Be that as it may, when determining the base according to the simplified tax system, sales revenue is included in income. Moreover, this consists of all receipts associated with payments for goods sold (work, services) or property rights expressed in cash and (or) in kind (clause 2 of Article 249 of the Tax Code). Accordingly, if the goods are paid for by card, then despite the fact that the money is received in the bank account of the “simplified person” after the “deduction” of the bank commission, the full cost of the goods must be included in the income without any “deductions”.

Further developments depend on which object of taxation is chosen by the “simplified” method, that is, a single tax is paid on “income” or on income reduced by expenses incurred. In the second case, when calculating the “simplified” tax, the taxpayer has the right to take into account expenses, the list of which is established in clause 1 of Art. Code 346.16. And in paragraphs. 9 of this norm also names the costs associated with payment for services provided by credit institutions.

“Simplers” who chose the object of taxation “income” are less fortunate in this regard - they do not have the right to take bank commissions into account in expenses, regardless of the fact that in fact these amounts will not even “pass” through their accounts.

Example. An individual paid for goods in the amount of 10,000 rubles using a card.

The account of the company that applies the simplified tax system received 9,700 rubles for this transaction. minus bank commission.

When determining the “simplified” tax base, the company includes in its income the entire amount paid by the buyer, that is, 10,000 rubles.

We also note that “simplified” recognize income on a cash basis. By virtue of paragraph 1 of Art. 346.17 of the Code, the date of receipt of income is recognized as the day of receipt of funds to bank accounts and (or) to the cash desk, receipt of other property (work, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way. Thus, when making payments to customers using bank cards, income is recognized at the moment the funds arrive in the organization’s current account.

December 2016

Firms, as well as entrepreneurs who use the simplified taxation system, recognize all their income received on a cash basis. That is, bank payment terminals are in use. This means that the tax base will increase only at the moment when the money is received in the current account or in the cash register. But what is the right thing to do for those who pay and make payments through the terminal?

Nowadays, payments that involve the use of electronic payment systems such as WebMoney or E-port, PayCash, and Yandex-Money and others are very widespread.

Wikipedia about Antananarivo: Antananarivo on our wiki pages.

This, in turn, allows many individual entrepreneurs and firms to conduct retail trade through electronic stores. Moreover, payment through the terminal for replenishing an electronic wallet is extremely simple, so you can make purchases yourself on virtual trading platforms.

Chapter 26, paragraph two of the Tax Code in no way prohibits taxpayers who apply simplified taxation, as well as those engaged in entrepreneurial activities in the field of retail trade, from using electronic payment systems to conduct settlements with their customers.

The main thing in this situation is not to confuse anything when recording revenue. It is this question that is the “stumbling block” for many:

— Does an entrepreneur have the right to take an advance payment from individuals or legal entities through a bank payment terminal to his electronic wallet for goods sold?

— What documents does he need to confirm that he has received funds?

— To receive money to pay for goods, in addition to a current account, can he use a bank card, that is, a personal account of an individual?

Answers to such questions were given relatively recently by specialists from the Finance Ministry.

First of all, financiers paid close attention to the provisions described in paragraph 1 of Article 346.17 of the Tax Code. It says that in the case of applying a simplified taxation system, income is determined on a cash basis. That is, the date of receipt will be recognized as the day the money is received in the bank account and, accordingly, at the cash desk.

The same applies to obtaining other property, or property rights, as well as repaying debts and paying in relation to the taxpayer in any other way. It is necessary to take into account the procedure for making electronic money transfers in virtual wallets. This is explained by Article 7 10 of the Law, which came into force on June 27, 2011. The electronic money operator simultaneously accepts the client’s order to reduce the electronic money balance, as well as to increase the electronic money balance of the recipient of funds. This will be equal to the transfer amount.

Yes, it counts. The costs of paying for banking services reduce the tax base under the simplified tax system.

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

Recommendation: How to reflect payment of bank expenses for tax purposes. The organization applies a special tax regime

If an organization pays a single tax on the difference between income and expenses, the cost of paying for banking services reduces 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 how bank expenses are reflected in accounting and taxation. The organization applies a simplification and calculates tax on the difference between income and expenses

In addition, in March, Alfa used the bank’s cash collection services. The cost of services was 5900 rubles. (including VAT - 900 rubles).

Alfa paid for cash management and collection services in March. Installation and maintenance services for the Bank-Client system were paid for in April.

Costs associated with the installation and maintenance of the Bank-Client system are taken into account when calculating the single tax for the six months.

The following entries were made in Alpha's accounting.

Debit 91-2 Credit 60
– 1000 rub. – the commission for settlement and cash services was expensed;

Debit 91-2 Credit 60
– 5000 rub. – the cost of cash collection services is expensed;

Debit 91-2 Credit 60
– 900 rub. – charged to the expenses of “input” VAT on collection services;

Debit 91-2 Credit 60
– 6000 rub. – the costs of installing 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 expensed;

Debit 60 Credit 51
– 6900 rub. (RUB 1,000 + RUB 5,900) – money is debited from the current account to pay for bank services for cash management and collection services.

In April:

Debit 60 Credit 51
– 7000 rub. (6000 rub. + 1000 rub.) – paid for installation and maintenance services of the “Bank-Client” system for March;

Debit 91-2 Credit 60
– 1000 rub. – expenses for servicing the “Bank-Client” system for April are taken into account;

Debit 60 Credit 51
– 1000 rub. – expenses for servicing the “Bank-Client” system were paid for April.

Oleg Khoroshy, State Advisor to the Tax Service of the Russian Federation, III rank

* This is how part of the material is highlighted that will help you make the right decision.

Accountants often have questions about the correct display of bank expenses in the case of the simplified tax system. In Art. 346 of the Tax Code of the Russian Federation lists all types of costs that allow minimizing the tax base. In paragraphs Section 9 of this article provides detailed explanations on this issue.

The costs of financial services when simplified have two aspects:

Payment of interest rates on loans to the organization.
Other types of services provided by credit institutions.

It should be borne in mind that in practice, a company can conduct financial transactions not only with banks, but also with other organizations providing similar services. The Tax Code does not address this point. But all types of financial services in the report are classified as bank services under the simplified tax system, income minus expenses.

List of services by cost

An explanation is given by the “Law on Banking Activities” under number 395-1 in Art. 5. According to its provisions, banking expenses under the simplified tax system “income minus expenses” cover the following types of services:

All types of transactions involving electronic money;
Obtaining financial guarantees from the bank;
Money transfers initiated by the simplified tax system;
Collection of payment documents, securities and funds;
Cash service;
Placing funds in a bank on behalf of a business entity;
Using funds in the company account in bank deposits;
Account opening and maintenance.

Simplification costs include fees for any of the above services. In addition, the bank commission is included in the expenses of the simplified tax system, regardless of the size of the bank commission.

Most companies actively use bank cards. This approach is justified by the speed of movement of financial assets, therefore speeding up the company’s operational processes. If during the reporting period transactions were carried out with the transfer of funds to a corporate account, then the commission for the transfer is also subject to accounting under the simplified tax system.

There are a number of services provided by the bank, the status of which is not specified by law, but the costs for them can be taken into account as an indicator that reduces the size of the tax base. A partial list of them is as follows:

Leasing operations;
Obtaining a bank guarantee from the taxpayer;
Transfer of property and funds to the bank for trust management;
The right to collect debts of other persons from third parties;
Rent of safe deposit boxes, premises and other property from the bank;
Receipt of consulting and information services by the taxpayer from the bank;
Operations involving precious metals.

Separately, collection and cash settlement services should be noted. Costs associated with the recalculation and delivery of money to its destination can be counted as a tax-reducing indicator. For this, a standard legal basis is required - an indication in the agreement between the bank and the taxpayer of tariffs for these services.

The same rule applies to acquiring services. The basis for crediting acquiring commissions as a reducing base is clause. 24 Art. 1 Tax Code of the Russian Federation.

What will change if the bank becomes a client?

Here many people are wondering, since the law only clarifies the case when it comes to “client-bank” transactions. There is an opinion among tax experts that it would be appropriate to use the reverse procedure of Article 5 of the Banking Law No. 395. In other words, business entities have the right to take into account only services declared under the “client-bank” system. Other species should not be taken into account.