The bank returned the commission: postings. Accounting entries to reflect bank commissions Bank services with VAT accounting entries

It is possible that some banking services will soon become more expensive. This is due to the fact that changes will be made to the list of banking operations based on paragraph 3 of Article 149 of the Tax Code. The Ministry of Finance considers such a measure necessary to bring this provision of the code into compliance with current legislation.

We are talking about the simultaneous development by the Ministry of Finance of a bill that will amend Article 5 of the Federal Law of December 2, 1990 No. 395-1 “On Banks and Banking Activities.” After the adoption of this bill, certain preferential transactions performed by banks and listed in Article 149 of the Tax Code will no longer comply with the provisions of Law No. 395-1. To prevent this discrepancy, officials decided to impose VAT on the following banking services:

• raising funds from organizations and
• placement of raised funds from organizations and individuals on behalf of banks and at their expense;
• opening and maintaining bank accounts for organizations and individuals, including bank accounts used for payments using bank cards, as well as operations related to servicing bank cards;
• carrying out settlements on behalf of legal entities and individuals, including correspondent banks, on their bank accounts;
• cash services for organizations and individuals;
• bank card servicing services;
• purchase and sale in cash and non-cash forms (including the provision of intermediary services for transactions of purchase and sale of foreign currency);
• carrying out transactions with precious metals and precious stones in accordance with the legislation of the Russian Federation;
• execution services (issuance and cancellation of a bank guarantee, confirmation and modification of the terms of the specified guarantee, payment under such a guarantee, execution and verification of documents under this guarantee);
• issuance of guarantees providing for the fulfillment of obligations in monetary form;
• provision of services related to the installation and operation of the “client-bank” system, including the provision of software and training of personnel servicing the said system;
• receipt from borrowers of amounts to compensate for insurance premiums (insurance contributions) paid by the bank under insurance contracts, including under insurance contracts in the event of death or disability of these borrowers, under insurance contracts for property that is security for the borrower’s obligations (collateral), and other types of insurance in which the bank is the policyholder.

Let us add that the changes to Law No. 395-1 are related to the exclusion of issuing

All organizations that have current accounts are faced with reflecting the costs of bank services. It would seem that this is a very simple operation, but during my work with clients I have encountered very strange ways of reflecting such expenses. In this article we will look at the correct option for accounting for them in the 1C program: Enterprise Accounting 8 edition 3.0.

We will need to create a document “Write-off from the current account”. In the event that you want to download this document from Client Bank to the 1C program, then I recommend that you first read the article Loading an extract from a bank client into 1C: Accounting - how to set it up? Here we will look at how to make this document manually.

You need to go to the “Bank and Cash Office” tab and select “Bank Statements”.

Select an organization, a current account, if they are not specified by default, and click on the “Write-off” button.

Transaction type - "Other write-off"; The details “Recipient” and “Recipient Account” can be left blank, but the amount and debit account (91.02) must be specified. You also need to fill out the “Other income and expenses” field by selecting “Expenses for banking services” there.

If your organization works on the simplified tax system with the object income minus expenses, then pay attention to the relevant details and check the correctness of the data.

If you downloaded an extract from the Client Bank, you will need to go to the downloaded document, check and, if necessary, correct the type of transaction (the default is usually “Payment to supplier”), indicate the debit account (91.02) and the type of other income and expenses - "Costs for bank services."

When posting a document, movements are generated on accounts Dt 91.02 Kt 51.

If you need more information about working in 1C: Enterprise Accounting 8, then you can get our book onlink.

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:

One of the first partners with which any enterprise enters into a relationship is a bank. Opening a current account, making payments, registering currency transactions, buying or selling currency - all this is possible only if you have an agreement with a banking organization. The bank, like any partner providing services, issues invoices for payment or debits amounts from the organization’s current account for the bank’s services provided. How to correctly reflect such business transactions in the 1C: Accounting program, edition 3.0 will be discussed in this article.

Bank services can be combined into two large groups:

• Services not subject to VAT;
• Services subject to VAT.

Each group of services has its own peculiarities of generating accounting entries.

Services not subject to VAT are reflected in accounting accounts in the following order:

• D 91.02 (Other expenses) – D 51 (Current account) – bank commission amounts are written off as other expenses.

Services subject to VAT are reflected in accounting accounts in the following order:

• D 76 (Settlements with various debtors, creditors) – D 51 (Current account) – funds were transferred from the current account as a reflection of the bank’s commission;
• D 91.02 (Other expenses) - D 76 (Settlements with various debtors and creditors) - accounts receivable are written off as other expenses as expenses for bank services;
• D 19 (VAT on purchased services) – K 76 (Settlements with various debtors and creditors) – VAT on purchased bank services is reflected.

Let's consider the reflection of each group of bank services in 1C 8.3.

Bank services not subject to VAT - registration method in 1C 8.3

The formation of posting D91.02-K51 in 1C is carried out using the standard document “Write-off from the current account”. As a rule, the bank withholds the commission directly, using a payment order. Withholding information is provided in the form of a bank statement. The line in the bank statement about the write-off of the commission is actually the document “Write-off of non-cash funds”.

Most often, these documents are uploaded into the accounting system from the client bank - a special banking program, but we propose to understand in detail the features of manual generation of write-off documents, then editing the uploaded documents will not be difficult.

From the “Bank and Cash Office” section of the main interface of the system, let’s go to the document journal “Bank Statements”.

You can create two types of documents in the journal – receipt (+) and write-off (-) on the organization’s current account. Documents are created by clicking on the appropriate button.

Let's create a write-off document and fill it out. First, select the desired type of operation. By default, Payment to Supplier will be offered. Select Bank Commission from the drop-down list (in 1C 8.3).

• Let's adjust the date;
• We indicate the incoming order number and date;
• We will select a recipient and organization;
• Fill in the required amount and cash flow item;
• The payment purpose is filled in automatically. Let's leave it unchanged for reference.

Let us pay special attention to the “Confirmed by bank statement” detail, which is set by default. Only its installation will allow you to generate transactions after posting the document.

Let's go through the document and look at the postings for accounting for bank commissions.

Postings in 1C exactly correspond to the required accounting records to reflect the bank commission.

Bank services subject to VAT - registration method in 1C 8.3

Bank services subject to VAT are reflected in 1C 8.3 in two stages. Moreover, the sequence of these stages can be completely arbitrary.

To register expenses for bank services, we use the document “Receipt (act, invoice)” from the “Purchases” section of the main interface of the system. This is the first stage of action to carry out the bank commission subject to VAT.

Let’s create a document with the type of operation “Services (act)”.

Let's fill it with the necessary details:

Let's change the settlement accounts, because... by default we were offered to use 60.01 and 60.02, but we need to replace these accounts with 76.09 “Settlements with different debtors and creditors”.

In the cost accounting accounts, we will edit the account for 91.02 and fill in the necessary analytics for other expenses. Please note that the VAT account is automatically set as 19.04.

After filling out the details of the header and tabular part, all that remains is to register the incoming invoice using a special tool in the footer of the document.

The registered invoice appears as a hyperlink in the document.

After posting the document, we will check the generated transactions in 1C.

In the second step, we will create a debit document from the current account in order to close the debt on account 76.09 created by the receipt document.

Let us remember that at the beginning of the article we already worked with a similar document. In the current conditions, it is necessary to use another type of document transaction - “Payment to supplier”. But to correctly offset the debt, it is necessary to replace the settlement accounts with 76.09.

After completing the document, we will make sure that the accounting entries are correct.

The debt for bank services is closed.

The study of all options for reflecting bank commissions in 1C 8.3 has been completed.

For services provided to a bank client, the credit institution charges a commission. Its amount and terms of payment are provided for in an agreement between the bank and a commercial organization (Article 29 of the Federal Law of December 2, 1990 No. 395-1). We will tell you how the costs of bank services are reflected in accounting.

Bank commission: transactions

The bank usually charges commissions for the execution of payment orders, for maintaining a current account, for servicing remote banking systems (for example, “Client-Bank”), for withdrawing funds by check, for recalculating cash when deposited into the organization’s current account and etc.

Regardless of the type of bank commission, the costs of paying for bank services are reflected as part of the organization’s other expenses in account 91 “Other income and expenses” (clause 11 of PBU 10/99, Order of the Ministry of Finance dated October 31, 2000 No. 94n).

Moreover, if the bank commission is not subject to VAT, then it is more expedient to make accounting entries for the commission directly from the cash account, and if it is subject to VAT, using the settlement account:

Refund of bank commission: postings

It is possible that the bank returns the commission. For example, in case of erroneous write-off. In this case, its accounting treatment will depend on how the refundable commission was initially written off.

If the accountant identified an error immediately when making a bank statement and filed a claim with the bank in connection with an unjustified write-off, then the entries for the withdrawal of the commission and its return will be as follows:

If the commission was reflected as part of the organization’s other expenses, then its return must be reflected as part of other income. So, for example, when returning an over-deducted commission for transferring funds on behalf of a client, the accounting entry will be as follows:

Debit of accounts 51, 52, etc. - Credit of account 91, subaccount “Other income”