Simplified tax system with the object “income”: should I include in revenue the commission that the bank withholds for payments from cards (under an acquiring agreement)? We reflect acquiring in accounting entries Income from acquiring USN

Acquiring is when you are paid with bank cards. The amount is credited to your account minus the bank commission, but taxes must take into account everything that the client paid. Previously, you had to edit every payment in Elba. There is no need to do this anymore.

How to take acquiring into account in taxes

How does Elba account for acquiring?

You no longer need to edit payments. Elba automatically takes into account acquiring in the tax for the simplified tax system “Income” and “Income minus expenses”.

Using the sender's details, Elba understands that you are working with an acquiring bank or payment intermediary. Based on the purpose of payment, determines the amount of the commission.

To account for income, Elba adds the commission to the payment amount and writes the result in the “take into account in tax” field.

To account for expenses, Elba fills in the “commission” payment field.

The date of all acquiring payments is the date the money is received in the current account. This is what the Ministry of Finance advises to do.

What if Elba does not recognize acquiring

Select the required payments and change the transaction type to “receipt of acquiring revenue”. Elba will try to check the purpose of the payments again and take it into account. If it doesn’t work, it means that the bank or payment agent is providing too little information about payments.

What if I accounted for acquiring incorrectly?

The IRS rarely identifies such situations. And the amount of underpaid tax is small for her. For example, with acquiring revenue of 1,000,000 rubles and a commission of 4%, the entrepreneur underpays 2,500 rubles in tax.

We do not know a single Elba user who has encountered problems due to acquiring accounting. If you want to be on the safe side, change the type of acquiring payment transaction to “receipt of acquiring revenue” and pay additional tax.

Information on the topic: determining the amount of income according to the simplified tax system when using payment cards in payments (acquiring agreement).

For whom: for all organizations and merchants using the simplified tax system.

Source: letters of the Ministry of Finance of Russia dated May 14, 2012 No. 03-11-11/161, dated September 19, 2016 No. 03-11-11/54526.

Reference:

Acquiring - settlement transactions using payment cards with trade and service organizations. According to the terms of the acquiring agreement, the bank opens (links) an account into which money from buyers’ payment cards will be received. Acquiring operations are carried out using POS and mPOS terminals. Moreover, such payments are recognized as non-cash.

In accordance with the general rules established by Chapter 26.2 of the Tax Code of the Russian Federation, simplified organizations and businessmen include in income all receipts from the sale of goods (work, services). This indicator is revenue.

When using payment cards, sales revenue is the indicator of funds reflected in the payment terminal (and online cash register receipt, BSO). At the same time, the bank performs a simple intermediary function of accepting funds and crediting these funds to the organization’s account.

The bank charges a commission for conducting acquiring transactions. Typically it varies from 1 to 3 percent.

Therefore, the funds are transferred to the account of the organization or merchant minus the commission. But for the purposes of determining the volume of income from sales, this fact has no significance.

In other words, it is necessary to include in the income the sales revenue indicator.

Thus, even if the bank withheld a commission from the received revenue, income under the simplified tax system is the entire volume of revenue, including commission fees.

An example of accounting for revenue (income) under the simplified tax system when paying for goods (work, services) through the terminal

The organization "October" applies the simplified tax system. In September, the organization sold goods worth 500,000 rubles. Payment for goods sold in the amount of 300,000 rubles. received through the payment terminal minus the bank commission, which is 2 percent. Total actual funds for goods sold are 200,000 rubles. + (300,000 rub. – 2%) = 494,000 rub.

However, when calculating the single tax, the Zarya organization included all 500,000 rubles in income.

By the way, payment for bank services under an acquiring agreement is recognized as an expense of the organization. Therefore, if a business entity applies the object of taxation in the form of the difference between income and expenses, then it can reduce the base for the single tax by the amount of the commission withheld by the bank.

Do you apply income taxation? Then you do not have the opportunity to recognize the commission amount and / or reduce the income indicator by its amount.

Paying for purchases with a plastic card is a convenient, fast and secure way to transfer funds to the supplier’s account. This operation is called. The work is carried out using international payment systems and almost all types of plastic cards. Despite the wide popularity of the service, many questions arise when working with it. Today we will analyze acquiring under the simplified tax system: what is its feature?

Accounting for acquiring

First, let's look at the sequence of the procedure itself:

1. Activation of the card through the terminal. All information about the plastic carrier is transmitted via a secure channel to the processing center.
2. The account balance is checked and the slip is printed in two copies: one for the seller (the buyer must sign for it), the other for the client (the seller must sign for it). The seller must ensure that the buyer's signature on the card matches the signature on the slip.

The calculations made in this way are reflected in a separate section of the cash register and in a special column are noted in the Z-report as non-cash revenue. In the cash register in the 12th column - the total number of cards on which such manipulations were made. The amount goes according to column 13.

At the end of the working day, the organization must report to the bank with which the agreement was concluded on all acquiring operations performed. The latter checks the received documents and credits all funds. As a rule, under a service agreement, a transaction is made to the seller’s account minus commissions.

The recipient organization must indicate in its accounting documents the full revenue, which includes the commission withdrawn by the bank. To avoid confusion, this difference (the same bank remuneration) goes under the item “Other expenses” to account 91.

This rule also applies to organizations that use the simplified tax system “income minus expenses” and the simplified tax system “income”. However, payment by acquiring on the simplified tax system implies some peculiarity in. You can take into account the amount received as income/expense only on the day when the finances arrived in the organization’s current account, and not on the day when the money was debited from the buyer’s account.

On the simplified tax system, you can count the amount received as income/expense only on the day when the finances arrived in the organization’s current account, and not on the day when the money was debited from the buyer’s account.

Acquiring is very convenient for both the client and the seller. However, it causes a lot of trouble for the latter. To keep them as small as possible, just keep a constant record of cash flow, and no confusion will arise.

01Dec

Good afternoon, dear readers! Today we will highlight a small, but important for many simplified question: how much to consider income if the buyer pays for the purchase through a bank terminal installed in the store or online on the website of an online store that accepts payment using an Internet acquiring system?

What is the essence of the question

Here's an example: The fact is that the procedure for receiving income by an entrepreneur in this case will be as follows:

• the buyer pays using a plastic card through the terminal (or) for the entire purchase amount, for example, 6,000 rubles;
• the bank with which the entrepreneur has an agreement deducts a commission from this amount for its services, for example, in the amount of 2% - 120 rubles;
• The bank credits the rest of the money to the entrepreneur’s current account - 5,880 rubles.

Which of the two amounts - 6,000 or 5,880 rubles - should be indicated in KUDIR and, accordingly, taken into account in the declaration under the simplified tax system when it is necessary to calculate the tax?
Such questions have been sent to us more than once. A similar situation arises when you accept payment using or.

In all these cases, the amount credited to the current account of the entrepreneur or company will also be less than what the client actually paid for the purchase - the bank or aggregator will also deduct from it their commission for their intermediary services.

Accounting using the simplified tax system with the “Income” base

When the tax is calculated based only on the amount of income, the amount paid by the client is taken into account as part of this income. The commission withheld cannot be deducted. That is, according to our example, the entire amount of 6,000 rubles should be included in, and then in the declaration.

On the simplified tax system - Income, income is considered as the entire amount of receipts for goods sold without taking into account expenses. And the commission of the bank or aggregator is precisely the expense of the entrepreneur - this is his payment for the services provided by the counterparty. Since with this simplification, expenses do not take part in calculating the tax, there is no need to deduct them from the amounts paid by customers.

Accounting using the simplified tax system with the “Income – Expenses” base

On a simplified basis with such a taxable object, the commission of the bank or aggregator will be taken into account in expenses. Thus, you will reflect 6,000 rubles in income, and 120 rubles in expenses. As a result, in your declaration, only 5,880 rubles will be included in the tax calculation base, from which you will calculate the tax.

For those who need an official point of view on this issue, see the recent letter of the Russian Ministry of Finance No. 03-11-11/54526 dated 09.19.16.

I'll add one more thing. The date of receipt of income in this case will be the date when the money was credited to. The basis for its reflection will be a bank statement or a statement from a company performing the functions of a payment aggregator.