Refund of excessively withheld commission from the posting bank. Accounting for expenses for banking services. 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 transactions I will make

At the end of the month or in the month following the reporting month, the bank provides the organization with a VAT invoice for the transaction of writing off funds from the current account (you can make a VAT refund from the budget). How can I correctly reflect the allocation of VAT on the account? Is it possible to allocate it using account 91.01?

The rules for the formation in the accounting of organizations of information on settlements with the budget for taxes and fees paid by the organization are established by the Chart of Accounts and instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n (hereinafter referred to as the Chart of Accounts). Thus, to summarize information about settlements with the budget for taxes, account 68 “Calculations for taxes and fees” is intended. Analytical accounting of the account is carried out by types of taxes.

Reflection of the amounts of VAT presented to the taxpayer when purchasing goods (works, services) in the territory of the Russian Federation and subject to deduction, in accordance with the Chart of Accounts, is carried out in the debit of the account, subaccount “Calculations for VAT”, in correspondence with account 19 “Value added tax on acquired values." The debit of the account and the corresponding sub-accounts opened to it account for the VAT amounts allocated in settlement documents in correspondence with the corresponding settlement accounts (in particular 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”) intended for generalization of information on all types of settlements of the organization with various legal entities and individuals, with the budget, as well as intra-business settlements. In accordance with clause 11 of PBU 10/99, expenses for payment for bank services are reflected as part of other expenses (as other expenses associated with payment for services provided by credit institutions).

These expenses, according to the Chart of Accounts, are reflected in the debit of the account, subaccount "Other expenses", in correspondence with the settlement accounts. In the situation under consideration, based on the recommendations of the Chart of Accounts and PBU, the proposed business transaction should be reflected in the following entries (notional amounts):

Debit, subaccount "Settlements with bank" Credit
- 118 rub. - the bank withheld the amount of commission for cash withdrawal (bank statement);

Debit, sub-account "Other expenses", Credit, sub-account "Settlements with the bank"
- 100 rub. - the amount of the commission excluding VAT is reflected in other expenses;

Debit Credit, subaccount "Settlements with bank"
- 18 rub. - VAT is reflected on the commission amount based on the invoice;

Debit, subaccount "VAT calculations" Credit
- 18 rub. - accepted for VAT deduction based on the bank invoice.

Reflecting expenses at the time of payment for bank services by posting to the debit of the account is incorrect, since the bank statement only indicates that a certain amount was paid to the bank (debited from the current account), and not that the services were provided. Using the accrual method, expenses are recognized regardless of the date of payment in the period of their occurrence (clause 18 of PBU 10/99). Expenses in accounting are recognized only if the conditions listed in clause 16 of PBU 10/99 are met. If at least one of them is not fulfilled, then it is recognized in accounting. In this case, documents from the bank confirming the expenses incurred (such as, for example, a memorial order) will be received only at the end of the month and only at this moment the expenses can be recognized.

When reflecting the transaction in the way recommended by us, there is no need to draw up the proposed entry for the debit of the account in correspondence with the credit of the account. In addition, the posting: Debit Credit, subaccount "Other income" - is used in the case when the amount of VAT previously accepted for deduction is subject to restoration. In the situation under consideration, we are not talking about restoration, therefore such a posting cannot be drawn up.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Member of the Chamber of Tax Advisors Titova Elena

Checked the answer:
Reviewer of the Legal Consulting Service GARANT
professional Volkova Yulia
Company "Garant", Moscow

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service. For detailed information about the service, contact your service manager.

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):

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:

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 should 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.