How to fill out a payment order for a corporate card. How to use a corporate card of Sberbank for legal entities. We discuss with the head

More recently, most enterprises used checkbooks for the convenience of doing business. These archaisms were replaced by a more modern version - a corporate card of Sberbank for legal entities.

The card was created to facilitate the processes of doing business, accounting for expenses and financing the work needs of employees

How to activate a payment instrument and how to use it correctly?

Purpose of the banking product

The card is issued for a specific person who uses the company's funds received on the balance sheet and is accountable for their use.

Let's list why you need a corporate card of Sberbank:

payment for various services and goods for the company;
cashless payments;
payment of travel and representation expenses;
cashless payment for various business needs of the company;
cash withdrawals for the same purpose.

The card has a number of advantages for individual entrepreneurs, legal entities and staff. For business owners, these are:

saving time for the accounting department;
control over the financial discipline of employees;
ease of accounting;
control and organization leads to cost savings for the company.

The issued plastic greatly facilitates some aspects in their work for workers:

employees have access to money at any time;
there is no risk of transportation of large sums of money;
there is no need to open a foreign currency account on foreign trips - you can withdraw cash in any currency;
booking and paying for travel tickets and hotels;
there is no need for staff to raise their own money;
ease of blocking in case of loss of plastic;
simplicity of reporting on business trips and expenses before accounting.

The banking product is intended only for expenses related to the company's activities

Rules for using a corporate card of Sberbank

Terms of useinclude some points on financial statements:

the cost of producing plastic will not be reflected in the transactions, since the product does not belong to the enterprise, but to the bank;
money withdrawn using plastic does not pass through the checkout;
the employee is obliged to provide documents confirming the funds spent: in the absence of them, the amount of waste is borne by the employee;
plastic is not intended to pay salaries or other social benefits.

Tariffs

Issuance of plastics for corporations is a free service, but the service itself is paid. Sberbank sets certain tariffs on a corporate card. Annual servicing of MasterCard Business and Visa Business cards - 1200 rubles, and analogs in foreign currency - 50 euros or US dollars. This type of payment instrument will require an initial payment of twice the annual payment. For other plastics, the size of the first installment is determined by a legal entity.

The "Budget" option provides for both free opening and maintenance. The annual payment for "Corporate" plastic is 250 rubles. for each holder.

Terms of use

To basic conditions for the release and operation of the product include:

the company has a business account;
drawing up a register of employees using the product;
indication of limits and account replenishment.

How to get a corporate card at Sberbank

The order is initiated by the company with the establishment of certain limits

Before proceeding with the registration, a legal entity will need to contact the corporate customer service department to open an enterprise account. All issued cards are attached to this business account.

It is worth knowing that for any number of plastics, only one invoice is needed, and the required amount of plastic is determined by the owner of the enterprise. After that, the money is transferred as a down payment.

And then you need to fill out an application for the issue of cards in the required quantity. This procedure can be carried out both in the branch itself, and you can submit an application via Internet banking. At the same time, the company sets the necessary limits for the plastics of personnel (the size of the limit is determined by the needs of the company) and submits this register to a banking institution. After that, the cards will be ready and can be received in a few days at the department.

How to use a corporate card of Sberbank

When registering plastic, the data of the user and the company where he works are recorded on it.

To carry out all operations correctly, you need to know how to use similar payment instrument:

all funds on the card's balance do not belong to its holder, but to the company;
before using plastic for certain needs, the company's account is replenished and the number of the plastic is indicated, to which the funds are transferred, and the purpose (purchase of materials, for settlement with contractors, travel expenses, etc.);
settlement transactions occur both by bank transfer and when using cash after withdrawal;
to confirm the legality of spending, the employee submits reports to the accounting department as checks from terminals on withdrawing funds and paying for goods.

Holders should remember that the funds on the card account are the property of the company

How to withdraw money

There is one limitation for withdrawing funds from the card - as a salary for employees or for other social needs. You can withdraw money from a corporate Sberbank card in cash at any ATM or terminal, both in the Russian Federation and abroad. When issuing funds, the bank charges a commission. The withdrawal procedure is reflected by the debiting from the company's current account of the entire amount with commissions. The employee must provide a document confirming the operation.

Firstly, you or your employees can pay with a business card at any time. Secondly, the payment does not depend on the work and load of your accounting department. Third, you regulate spending on a business card by setting limits that can be quickly changed depending on your needs. You can reduce or increase the limit of a business card without visiting a bank using Sberbank Business Online.

What expenses can I use a business card for?

You can pay with a business card for any company expenses. It is especially convenient to use a business card for booking tickets and hotels on business trips, purchasing stationery, paying for any business expenses, fuel at gas stations, entertainment and other expenses.

How are expenses accounted for on a business card?

You can record expenses on a business card in the same way as in the case of any other expenses. If you have an individual entrepreneur on the simplified tax system of 6%, a patent or UTII, then you can use a business card like a regular bank card. If your company uses the traditional system with VAT or USN 15% for tax accounting, then you need to collect the entire package of documents (invoices, checks, etc.) so that you can take into account the expenses on the business card when calculating the tax.

How many cards can be issued to one current account?

You can issue any number of business cards, there are no restrictions.

Do you deliver business cards to your home?

We issue cards and PIN-envelopes at the offices of the bank at the place of the current account. Now we do not carry out home delivery of cards, but we are working in this direction. As soon as the opportunity arises, we will publish the news on our website.

Can I withdraw cash from a business card?

Yes, cash can be withdrawn, but there is a fee charged. In this case, the withdrawal percentage will be lower than when using a checkbook. Find out more on the page "Tariffs for opening and maintaining a current account". And by paying for purchases with a business card, you will save on commission: there is no commission for non-cash payments.

Is it possible to transfer money to a business card from a personal card using a card number or a phone number?

No, this service is not provided.

Can I transfer from a business card to a personal card?

No, the transfer operation from a business card to a personal card or another corporate card is not available.

Are there any restrictions on withdrawing cash from a business card?

The holder of a business card can receive cash from the current account within the established limit, but no more than 170,000 rubles for all accounts of the company per day and no more than 5,000,000 rubles for the current account within a calendar month.

What business card limits can my company set to limit spending?

Each business card holder can set individual limits for a month or a day. Limit types:

The total limit for making debit card transactions within a month. This includes both non-cash transactions and cash withdrawals. This limit must be set
Limit on cash withdrawal by card within a month and a day
Limit on non-cash card transactions during the day. This includes transactions in merchants, wire transfers and payments for services at ATMs and terminals.

Can I use a business card abroad?

Yes, you can use a business card while traveling abroad to pay for goods and services or to withdraw cash.

What bonuses and discounts can I get when paying with a business card?

The Sberbank business card will give you access to discounts and additional benefits provided by partner companies. Check out the partner offers that match your card type: Mastercard Business or Visa Business, and choose the one that suits your business.

Can I use salary cards instead of business cards?
For example, transfer funds to the employee's personal card, if in the future he will withdraw funds through an ATM for travel or business expenses.

It is more correct to issue business cards for these purposes. Their use allows you to set limits and control the targeted spending of funds in order to exclude fraudulent activities.

While on a business trip, it is more convenient for the manager to buy tickets and pay bills in hotels and restaurants with a personal card, because bonuses are awarded for this.
Is it mandatory to use a business card to pay for travel expenses?

The use of a business card allows you to separate the financial flows of the company's own funds and funds of the enterprise, which simplifies and makes accounting more transparent, does not allow overspending, eliminates the need for constant monitoring of their intended use. In addition, discounts apply to business cards of Sberbank, as well as to personal cards. You can find out about the offers of partners corresponding to the type of business card: Mastercard Business or Visa Business.

It is more convenient for our organization to settle with counterparties through standard payment systems, since then it is easier for sellers to receive a VAT refund.
What are the advantages of using a business card in settlements with counterparties?

Settlements with counterparties using business cards are a free service of the bank, in contrast to non-cash settlements, the price of which depends on the counterparty bank.

With frequent business trips, different employees have to issue a new business card for each, which is associated with additional costs.
Can a universal business card be issued?

Only registered business cards are available for issue. At the same time, a business card allows you to clearly understand who exactly makes transactions and manage the limits for each holder.

Do I need to open a second current account if I have an overdraft?
After all, this will entail additional costs.

To use a business card with overdraft, organizations do not need to open a second current account. The only exceptions are organizations that use the Sberbank-Corporation service.

Since the business card is linked directly to the current account, is there a risk of uncontrolled spending of funds?

The use of business cards excludes the possibility of spending funds by accountable persons in excess of the established limits.

How long does it take to change the business card limit?

Changing the business card limit in Internet Banking will take much less time than a trip to the bank. The maximum time this happens is one hour.

Do business card reports come online?
Is it possible to control the expenses of the organization day in and day out?

When carrying out operations for accepting or withdrawing cash using a business card, reports come within 20 minutes, which allows you to control expenses on a daily basis for reflection in accounting.

The customer must pay the contractor 1,000,000 rubles. The customer's account has been arrested, the contractor will spend these funds on salaries. Can the customer: -transfer money to the personal or salary card of the contractor's director; - to issue salaries to the contractor's employees from their current account. What are the risks of fines in these cases? Do you need an option when the fines are minimal?

Answer

-transfer funds to the personal or carp card of the contractor's director?Maybe on a personal card under the contract. Transfer to a corporate card is not provided for by the bank's rules (it is tied to the current account).

When assigning rights, it is necessary to approve the transaction how and how, if it is.

- to issue a salary to the contractor's employees from their current account? No, it cannot, since this is not provided for by current legislation. Otherwise, the contractor will not be deemed to have fulfilled his obligations to the employees for the payment of wages.

For details, see the materials in the rationale.

The rationale for this position is given below in the materials of "Sistema Yurist" .

1. Article: Puzzles of payments with corporate cards (with answers)

« What are corporate bank cards and how to issue them?

A corporate card is a card linked to a special company account. It is intended for payment of entertainment and travel expenses, as well as depositing cash proceeds to the company's account through bank terminals *. Usually, the bank issues personalized cards that are issued for specific employees. One or several cards can be linked to the account.

The list of documents for issuing corporate cards is different in each bank. But in most cases, the algorithm of actions for clients is as follows.

Step 1. Conclude an agreement with the bank for the issue and maintenance of business cards, which displays information about the employees who will use the cards. The agreement must be accompanied by employee applications for the issue of cards and powers of attorney for them from the company. Each bank has its own application forms.

Step 2. Open a special account for payments using business cards and set spending limits for cards.

Step 3. Get cards. In some banks, business cards can be obtained by one employee who has a power of attorney. In others, cards are issued only to the "physicist" in whose name the card was issued, upon presentation of a passport.

Do I need to approve a special regulation on working with business cards?

Banking rules do not regulate the procedure for working with business cards within the company. At the same time, it is worth approving the internal position (see sample 1). In it it is necessary to determine the circle of employees to whom the company will issue cards, and the limit for spending funds.

The funds on the card are not in themselves accountable, but they will become them when the employee withdraws cash or pays with the card. Therefore, in the regulation it is necessary to write down for what expenses the card can be used (travel, representation, business), as well as in what time frame employees must report on the funds spent. "

Can I withdraw money from a corporate card to distribute salary?

As a general rule, business cards are not intended to issue salaries. But there are also no restrictions for such operations. Therefore, a cashier can withdraw money from a business account, deposit it at the cashier's office, and then distribute cash to employees who do not have bank cards. To do this, you need to draw up a payroll and an expense cash order * ”.

“In refusing to satisfy the application, the court of first instance correctly proceeded from the fact that the legal relationship that had developed between R. and Trader LLC in the dispute over wages and other payments related to work was governed by labor law, while the legal relationship, arising under the contract of assignment of the right of claim (cession) fall under the legal regulation of the requirements of the norms of the Civil Code of the Russian Federation.

The provisions of the labor legislation of the Russian Federation do not establish the possibility of applying the analogy of law to labor relations.

In addition, the subject of the agreement on the assignment of the right of claim concluded between M. and R. is R.'s right to receive wages, which is inextricably linked with his personality. In accordance with article 383 of the Civil Code of the Russian Federation, the transfer to another person of rights inextricably linked with the personality of the creditor is not allowed. Thus, R.'s right to receive wages cannot be transferred to another person on the basis of a civil law contract for the assignment of the right to claim * and, as a consequence, such an agreement cannot be the basis for the emergence of procedural succession.

In such circumstances, the court rightfully refused to satisfy the application. "

3. Determination of the Moscow City Court dated 12.10.2011 No. 33-32482

“In accordance with Art. 383 of the Civil Code of the Russian Federation, the transfer to another person of rights inextricably linked with the personality of the creditor is not allowed.

Thus, S.'s right to receive wages could not be transferred to SP Z. on the basis of a civil law contract of assignment of the right to claim *. And since on the basis of the said agreement there could not be a legal succession in substantive law between S. and SP Z., the said agreement cannot be the basis for the emergence of legal succession in procedural law. "

Professional help system for lawyers, where you will find the answer to any, even the most difficult question.

How to use a corporate bank card to withdraw money for salaries of employees? the card user is the CEO. Which posting option is more correct ?: 1. D55.04 - K51 - replenishment of the corporate card D50.01 - K55.04 - withdrawing money from the copied card D70 - K50.01 - paid salary to employees 2. D55.04 - K51 - replenishment of the corporate card D71 - K55.04 - the director withdrew money from the copied card D50.01 - K71 - the director deposited money in the cashier D70 - K50.01 - paid salary to employees

The second option is correct. After all, in fact, the money did not go directly to the organization's cash desk directly from the card account. The director first withdrew funds from the card, and then deposited it in cash at the cash desk, but theoretically he could withdraw from the card, but for some reason he could not deposit money at the cash desk.

Therefore, first, a posting is made on the transfer of money against the report using account 71 "Settlements with accountable persons", and then the director deposits the funds in the cashier.

The basis for writing off the debt from the accountable person of the director-cardholder will be checks from the bank terminal and the receipt (PKO) issued when cash is deposited at the cash desk.

Read more about this in the System Chief Accountant.

In accounting, reflect the funds credited to the corporate card on account 55 "Special accounts in the bank". The card account can be in rubles or in foreign currency. In this case, the presence and movement of foreign currency must be taken into account separately (Instruction to the chart of accounts). Therefore, if an organization has two card accounts (currency and ruble), corresponding sub-accounts must be opened for account 55. For example, sub-accounts "Special card account in foreign currency" and "Special card account in rubles".

When opening a ruble corporate account, make the entry:

Debit 55 subaccount "Special card account in rubles" Credit 51

When opening a corporate currency account, make the following entry:

Debit 55 subaccount "Special card account in foreign currency" Credit 52
- money is transferred to a corporate plastic card.

As the employee withdraws money from the card, based on bank statements in the accounting, make notes:

Debit 71 Credit 55 subaccount "Special card account in rubles"
- a ruble advance was issued to cover expenses;

Debit 71 Credit 55 subaccount "Special card account in foreign currency"
- a foreign currency advance was issued to cover expenses.

The basis for writing off the debt from the accountable person - the card holder is his advance report in form No. AO-1, \u200b\u200bto which documents are attached confirming the receipt of goods (works, services), and slips (receipts of electronic terminals or ATMs), indicating their payment from corporate account.

Can a deposit of cash be carried out on the corporate card of the organization through the terminal as a "receipt of borrowed funds"? We work with the bank remotely. The founder decided to provide a cash loan to the company. since the founder does not have the opportunity to go to the bank and deposit cash into the bank through the cashier. The lender wants to use a corporate bank card (the card belongs to the company, but at the same time it is personal). he wants to deposit cash through an ATM. this will not be a violation. Can he provide a loan to his company in this way? I need a detailed written answer about depositing funds through an ATM to the company's account. it is simply not done through the bank's cash desk, but through an ATM using a personalized corporate card. Because Is the bank's cash desk in another city, even in another area?

The legislation does not contain a prohibition on making a cash loan to a corporate card (the card must be issued to the founder).

It should be noted that an agreement for opening a special current account of an organization, concluded with a credit institution, may imply specific purposes and procedures for using a corporate card (for performing official tasks of an employee, for paying travel and entertainment expenses, as well as other accountable transactions, p. 2.5 Provisions of the Central Bank of the Russian Federation of December 24, 2004 No. 266-P). Accordingly, if the agreement does not provide for the possibility of performing such operations, then for violation of the terms of the concluded civil law agreement, the organization may be subject to liability measures provided for by the Civil Code of the Russian Federation, the terms of the agreement and the internal acts of the credit institution (fine, forfeit, termination of the agreement, etc.). ).

Justification

Sergei Razgulin, Actual State Counselor of the Russian Federation, 3rd Class

How to get a loan (credit)

An organization can receive money (property) for temporary use:
- under a loan agreement (clause 1 of article 807 of the Civil Code of the Russian Federation);
- under a loan agreement (clause 1 of article 819 of the Civil Code of the Russian Federation).

However, there are significant differences between these agreements.

Loan (credit) agreement terms

The amount of interest on the loan (credit) can be specified in the agreement. If there is no such clause, the organization must pay the lender interest at the refinancing rate in effect on the date of repayment (the entire amount of the loan (loan) or part thereof).

The procedure for paying interest can also be stipulated in the contract. But if this condition is absent, the organization must pay interest on a monthly basis until the loan (loan) is fully repaid.

If the lender (lender) provides an interest-free loan (loan), this condition must be expressly specified in the agreement (the exception is a loan issued in kind, by default it is interest-free).

Obtaining a loan (credit) in non-cash form can be confirmed by an extract from the organization's current account. To repay the loan (credit) by bank transfer, issue a payment order in the form No. 0401060.

Oleg Khoroshy,head of the Division for Taxation of Profits of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

How to issue, conduct, reflect in accounting transactions on special bank accounts

Payments by bank cards

The organization can open a special account in the bank for payments with bank cards. Such an account is opened on the basis of an agreement between the bank and the organization, which stipulates specific conditions for the provision of funds and the use of bank cards (clause 1.8 of the Regulation of the Bank of Russia No. 266-P of December 24, 2004).

For organizations, bank cards of two types are issued:

settlement (debit);

This procedure is stipulated by clause 1.5 of the Regulation of the Bank of Russia dated December 24, 2004 No. 266-P.

Payment and credit bank cards can be used:

to receive cash and pay for business expenses (including for payment of travel and entertainment expenses) in rubles and in foreign currency on the territory of Russia and abroad;
for other transactions in rubles permitted by law on the territory of Russia;
for other operations in foreign currency in compliance with the requirements of the Russian currency legislation.

In accounting, reflect the funds credited to the corporate card on account 55 "Special accounts in the bank". A card account can be in rubles or in foreign currency. In this case, the presence and movement of foreign currency must be taken into account separately (Instruction to the chart of accounts). Therefore, if the organization has two-card accounts (currency and ruble), corresponding sub-accounts must be opened to account 55. For example, subaccounts "Special card account in foreign currency" and "Special card account in rubles".