How to reflect in accounting the return by the bank of an excessively written off commission for transferring funds from the account?

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

If funds are erroneously written off from the organization's current account, make the following entry in accounting:

Debit 76-2 Credit 51– an erroneous debit of funds from the organization’s current account is reflected.

Debit 51 Credit 76-2– the receipt of funds into the current account that were previously erroneously debited from the account is reflected.

Do not include money erroneously written off from your current account as an organization’s expenses in either accounting or tax accounting.

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

Write-off due to bank error

The bank is liable for unjustified debiting of funds from the organization’s current account (Article 856 of the Civil Code of the Russian Federation). In this case, the organization has the right to collect interest from the bank for the use of someone else’s funds in the amount of the refinancing rate on the day the funds are returned. If an organization collects interest from the bank through the court, then the court may satisfy its request to collect the amount of interest based on the refinancing rate on the date of filing the claim or making a court decision.

Accrue interest from the day following the day the funds are written off from the organization's current account until the day (inclusive) of their return to the current account (clause 3 of Article 395, Article 191 of the Civil Code of the Russian Federation).

Accounting

In accounting, reflect the erroneous write-off of funds as a debit scores 76-2“Calculations for claims” in correspondence with score 51"Current accounts" ( Instructions for the chart of accounts).

If funds are erroneously written off from the organization's current account, make the following entry in accounting:*

Debit 76-2 Credit 51
– an erroneous debit of funds from the organization’s current account is reflected.

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

When returning such funds to the organization’s current account, it is also not necessary to reflect such amounts as income. This is due to the fact that in accounting income is recognized as an increase in the economic benefits of the organization ( P. 2 MODUs 9/99 ). However, in the event that funds previously written off by mistake are received, the organization does not receive any economic benefit. In addition, in relation to these funds, the income recognition conditions given in section IV PBU 9/99.

When returning funds previously written off by mistake to the organization’s current account, make the following entry in your accounting:

Debit 51 Credit 76-2
– the receipt of funds to the current account that were previously erroneously debited from the account is reflected.*

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

BASIC

Do not include erroneously debited funds from the organization’s current account as expenses when calculating income tax. This rule applies regardless of the method of determining the tax base for income tax.*

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

Under the cash method, expenses can be recognized if the following conditions are met simultaneously:

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

If an organization using the cash method had funds mistakenly debited from its current account, then it cannot be taken into account when calculating income tax. The fact is that in this case only the second of the above conditions is met - payment of expenses. However, the funds were written off incorrectly, so the expenses themselves do not arise at the time the funds are written off. This follows from the provisions paragraph 3 Article 273 of the Tax Code of the Russian Federation. 18-11/3/20359 . This letter explains the procedure for reflecting erroneously written off and subsequently returned funds when calculating the simplified single tax, however, the conclusions set out in the letter are also applicable for the purposes of calculating income tax.

Oleg Horoshiy

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

Sincerely,

Lyudmila Nosova, expert of the BSS "System Glavbukh".

Answer approved by Varvara Abramova,

leading expert of the BSS "System Glavbukh".

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

Answer

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

Debit 91-2 Credit 76 (60)

Debit 76 (60) Credit 51

Newly created organizations, as well as organizations that do not have income at the current moment of activity, can include these costs as expenses for tax purposes. 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 for tax purposes. If, at the end of the tax period, such expenses lead to a loss, its amount can be carried forward to the future.

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

Rationale

How to reflect payment of bank expenses in accounting

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

In accounting, reflect the costs associated with paying for banking services as part of other expenses (). Depending on the terms of the contract on the date of recognition of expenses, make 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 costs associated with the installation and maintenance of the Bank-Client() system are taken into account in the same manner. *

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 ();
- as part of non-operating expenses ().

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

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 (). When using the cash method, such expenses are recognized at the time the money is debited from the current account (). *

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

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 for accounting for indirect expenses ().
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 (). This follows from. The same point of view is reflected in. 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.

It should be noted that previously the regulatory agencies took a different position. The letters stated that when calculating income tax, a newly created organization that does not receive income does not have the 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.

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.

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,). 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:
- if, when issuing a card, the bank issued an invoice with the allocated tax amount ();
- the entire cost of services for issuing a card, if the bank has not issued an invoice to the organization. *

An example of 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;

- 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 rub.).

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 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

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 rub. + 5900 rub.) - 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.

Debit 60 Credit 51
- 7000 rub. (6000 rub. + 1000 rub.) - 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.

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

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

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 (). 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 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 rub.).

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.

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 was 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.

UTII

The object of UTII taxation is imputed income (). 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.

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 (). *

No bank provides its services for free. There are always a number of paid services, such as servicing a current account, processing a payment order, providing a document certified for the period, etc. Bank commissions are also charged for some transactions. For example, for counting cash.

In this case, the bank does not issue an invoice for its services, but immediately debits the amount from the current account within the framework of the concluded agreement. We will only know about the amount written off once we receive a bank statement. Therefore, there is no need to set the bank commission percentage in the 1C settings. Let's figure out how to correctly reflect the bank's services in the 1C 8.3 Accounting program.

Step-by-step instruction

So, we received a bank statement in printed or electronic form. In the first case, we need to enter it manually. In the second, you need to use the processing of downloading an extract from a file received from the " " system, or in another way.

I propose to consider the case when the statement has already been downloaded, since currently few people carry it by hand. In addition, the principle of reflecting bank services is the same in both cases.

Having loaded into 1C a statement in which a certain amount of bank commission has been written off, we receive the document ““. It is located in the “Bank and cash desk” menu, then follow the link “Bank statements”:

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Initially, the document type will be set to “Payment to supplier”, since the program does not know that the counterparty is a bank (the “Recipient” detail is filled in from the “Counterparties” directory, that is, the bank is a regular counterparty for us):

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).*

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).

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).*

For information on the specifics of tax accounting for costs of 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.

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 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) should be reflected by posting:

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.

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

Bank commissions are other expenses

Costs for banking services in accounting are other expenses(Clause 4, 11 PBU 10/99 “Expenses of the organization”, approved by Order of the Ministry of Finance of Russia dated 05/06/1999 N 33n (hereinafter referred to as PBU 10/99)). It must be remembered that they are recognized regardless of the date of their payment. That is, in the reporting period in which the services were provided by the bank (Clause 18 of PBU 10/99).
True, if your organization is a small business entity (Part 1, Article 4 of the Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”; clause 1 of the Government of the Russian Federation of July 22, 2008 N 556) and you keep your accounting records on a cash basis, then you must recognize bank expenses on the date of their payment (Clause 18 of PBU 10/99; clause 20 of the Standard Recommendations for Small Businesses, approved by Order of the Ministry of Finance of Russia dated December 21, 1998 N 64n).

We prepare accounting entries for bank expenses

Banking services should be reflected in the debit of account 91-2 "Other expenses" in correspondence with settlement accounts, that is, with account 60 “Settlements with suppliers and contractors” or 76 “Settlements with various debtors and creditors” (Instructions for the use of accounting, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n). Although many are accustomed to writing off amounts paid to the bank from the credit of account 51 “Settlement accounts” directly to the debit of account 91-2, bypassing the settlement accounts. After all, as a rule, the bank provides the service and charges for it by debiting the required amount from the account on one day. And in this case, you can really reflect bank commissions this way - there will be no error. But in some situations, the date of recognition of an expense, for example, a commission for the bank’s production of salary plastic cards, may not coincide with the date of its payment. And then a debt will arise, which you need to show using account 60 or 76.
If you are provided with services subject to VAT (for example, issuing a bank card with sample signatures (Letters of the Ministry of Finance of Russia dated November 1, 2008 N 03-07-05/43, dated March 13, 2007 N 03-07-05/10), cash collection money (Subclause 3 of clause 3 of Article 149 of the Tax Code of the Russian Federation), registration of transaction passports for foreign economic contracts (Letter of the Ministry of Finance of Russia dated October 23, 2009 N 03-07-11/261)), then you can deduct input tax if you have an account - invoices from the bank (unless your company is a special regime entity) (Subclauses 3, 3.1, clause 3, Article 149, clause 2, Article 171, clause 1, Article 172 of the Tax Code of the Russian Federation; Article 5 of the Federal Law of December 2, 1990 N 395-1 "On banks and banking activities"). And then it is also more convenient to make entries using account 60 or 76.

In any case, the tax authorities will not be able to fine you, since incorrect reflection of bank expenses in accounting will not lead to errors in reporting (Article 120 of the Tax Code of the Russian Federation; Resolution of the Federal Antimonopoly Service ZSO dated March 30, 2006 N F04-1394/2006(21167-A46-7)) . The maximum that threatens you is that auditors may point out a violation of the accounting methodology for such transactions.