Information on the topic: determining the amount of income under the simplified tax system when using payment cards in calculations (acquiring agreement).
For whom: for all organizations and merchants using the simplified tax system.
Source: letters of the Ministry of Finance of Russia dated May 14, 2012 No. 03-11-11/161, dated September 19, 2016 No. 03-11-11/54526.
Acquiring - settlement operations using payment cards with trade and service organizations. Under the terms of the acquiring agreement, the bank opens (links) an account to which money will be received from buyers' payment cards. Acquiring operations are carried out using POS and mPOS terminals. At the same time, such payments are recognized as non-cash.
In accordance with the general rules established by Chapter 26.2 of Germany WhatsApp Number List the Tax Code of the Russian Federation, organizations and businessmen on a simplified basis include in their income all receipts from the sale of goods (works, services). This figure is revenue.
When using payment cards, the proceeds from the sale is the indicator of funds reflected in the payment terminal (and the check of the online CCP, BSO). At the same time, the bank performs a simple intermediary function of receiving funds and crediting these funds to the account of the organization.
The bank charges a fee for acquiring transactions. Usually it varies from 1 to 3 percent.
Therefore, the funds are credited to the account of the organization or merchant already minus the commission. But for the purposes of determining the amount of income from sales, this fact does not matter.
In other words, it is the indicator of sales revenue that must be included in the composition of income.
Thus, even if the bank withheld a commission from the proceeds received, income under the simplified tax system is the entire amount of proceeds, including commission.
An example of accounting for revenue (income) under the simplified tax system when paying for goods (works, services) through the terminal
Organization "October" applies the simplified tax system. In September, the organization sold goods in the amount of 500,000 rubles. Payment for goods sold in the amount of 300,000 rubles. received through a payment terminal minus the bank commission, which is 2 percent. Total actual funds for the sold goods 200,000 rubles. + (300,000 rubles - 2%) = 494,000 rubles.
However, when calculating the single tax, the Zarya organization included all 500,000 rubles in income.
By the way, payment for bank services under an acquiring agreement is recognized as an expense of the organization. Therefore, if an economic entity applies the object of taxation in the form of a difference between income and expenses, then it can reduce the single tax base by the amount of the commission withheld by the bank.