To which account is the bank commission debited? Reflection in accounting of bank expenses. 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? U ba

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 of personal accounts with a set of accounting functions and reporting forms.

The most popular services of credit institutions include:

• 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

Operations for opening and servicing a current account, cash transactions (except for collection), making payments, issuing a bank guarantee, servicing a bank client and others listed in clause 3 are not subject to taxation. 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 time on issuing wages, shortens and simplifies the procedure for paying wages.

Many credit organizations charge a commission within the framework of a salary project for transferring funds to employee cards; this type of commission is not subject to VAT. The 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 it is necessary not only to pay for them, but also to obtain 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 - on account 67. Interest and principal are accounted for separately.

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

For services provided to a client of a credit institution, the bank charges him a certain commission. Its size and terms of payment are stipulated in the agreement for banking services (Article 29 of the Banking Law No. 395-1 of December 2, 1990). As a rule, the bank charges a commission for performing various operations: execution of payments, maintaining current accounts, collection, support of salary projects, remote banking services, withdrawal of funds by checks, recalculation of cash when replenishing accounts, etc.

For each type of banking services, a separate agreement is concluded with the client, which stipulates the conditions for their provision and scope, as well as the main criteria for paying a commission to the bank - frequency of payments, percentage of deductions, the need for advance transfers, etc. Let's understand the intricacies of accounting for bank commissions, paying special attention to operations to return them to the client.

Bank commission - postings

Regardless of the type of bank commission, expenses for bank services are recorded in accounting in the structure of the company’s other expenses in account 91 “Other income and expenses” (clause 11 of PBU 10/99). If the bank commission is not subject to VAT, then it is more expedient to make accounting entries directly from cash accounts by posting D/t 91/2 K/t 51.

Typically, banks themselves write off the commission from the client’s account, while the accountant records the transaction according to the received statement at the time of its implementation, simultaneously checking the compliance of the commission amounts with the concluded agreements.

Write-off of monetary amounts to reflect bank commissions subject to VAT is carried out in the debit of settlement accounts (76/5, 60). The choice of account in which these costs will be recorded should be fixed in the accounting policy. The entries for accounting for transactions with bank commissions are as follows:

To claim VAT and expense the costs incurred, you must receive an invoice from the bank.

Refund of bank commission: postings

In practical activities, various situations arise. It happens that the bank charged the commission incorrectly or completely illegally. Such cases are not uncommon, but excessively charged amounts can be returned by presenting reasonable calculations to the bank. When returning the commission on the amounts of remuneration taken into account in other costs, the company does not generate income, therefore the entries for the returned amounts will be reverse accrual entries - D/t 51 K/t 91/2.

Let's look at examples.

Example 1: one-time payment of a fee for providing a loan

The company executed a loan agreement and paid a commission in the amount of 120,000 rubles. Subsequently, the credit institution returned the commission to the company. The accounting support for these operations will be as follows:

Example 2: transactions for accounting for collection fees (including VAT)

The bank presented the company with an invoice for collection services for RUB 11,800. (including VAT), in which the accountant, after payment, established an excess amount of 1,300 rubles, incl. VAT. Having revised the amount, the bank returned the commission in the amount of the overcharged amount. Postings:

The bank commission, the accounting entries for which we provide in the article, is a payment that is paid by an organization for the provision of certain types of 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;
• use of 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 main transactions for non-profit and budget organizations in the table:

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):

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:

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 a bank commission transaction in accounting is strict compliance with the terms of the agreement regarding the terms and amount of payment.