Accounting support for acquiring transactions when receiving payment by bank cards occurs in the following sequence:

1. Purchase of goods, settlements with suppliers.
2. Sale of goods or provision of services to individuals.
3. Accepting payments by plastic cards, making payments through a special POS terminal provided under an acquiring agreement.
4. Write-off of cost of goods sold.
5. Actual receipt cash to the current account through the acquiring bank after processing received payments from the company’s clients.

The peculiarity of acquiring operations is that, in fact, payment from buyers is transferred to the company’s current account after processing all bank card payments by the acquiring bank, with which a special agreement has been concluded.

The acquiring agreement stipulates:

1. Conditions for installing special equipment and its maintenance.
2. Payment for the bank's work: acquiring banks charge a commission for servicing the company and processing payments in the form of a certain percentage of the amount of transactions performed. The bank's commission for processing and processing incoming payments is included in the company's banking costs and is recorded in the account.
3. Deadline for crediting money to the client’s account, etc.
4. Payment systems available for processing by the acquiring bank. In accordance with changes in the legislation of the Russian Federation, trading companies with annual revenues of more than 40 million rubles are required to accept bank cards of the MIR payment system for payment. The exception is companies located in areas without mobile communications and the Internet.

Something to keep in mind! The terms of cooperation are formed separately for each trading company and may differ.

Although goods are sold to citizens as part of retail sales, they are not described on the basis of entries for accounting for goods at retail in sales prices. Accounting for acquiring transactions is carried out on the account, to which a separate sub-account 57.03 is opened. It is active: debit displays customer purchases in correspondence with account 62, which takes into account settlements with the company’s customers; for a loan - the actual crediting of payments to the company's current account in correspondence with the account, the analysis of which is carried out separately for each current account.

In 1C, acquiring transactions are displayed on a separate tab in the retail sales report.

Basic accounting entries for acquiring transactions

Stages of sales in company accounting:

1. Dt62R Kt90.01 - the company’s revenue is displayed.
2. Dt90.03 Kt68.02 - calculation of VAT on sales.
3. Dt57.03 Kt62R - display of customer payments through the terminal.
4. Dt50.01 Kt62R - receiving payment in cash.
5. Dt51 Kt57.03 - crediting customer payments through the acquiring bank on the next business day (depending on the bank, there may be delays of up to 3-5 days).
6. Dt91.2 Kt51 - bank commission.

When carrying out retail trade, you do not need to use account 62:

1. Dt57 Kt90.01 - company revenue.
2. Dt90.03 Kt68.2 - calculation of VAT on sales payable.
3. Dt51 Kt57 - actual crediting of funds towards non-cash payment from buyers (in the bank statement the payer will be the acquiring bank).
4. Dt91.2 Kt51 - withholding a percentage of the acquiring bank for payment processing.

Something to keep in mind! Retail trade refers to the sale of goods or services to the end consumer; assets are not intended for further resale.

Case Study

Example 1

The Klaviatura store carries out retail trade and accepts bank cards for payment. According to the acquiring agreement with the bank, the commission for making payments is 2.4%. During the day, the company sold goods worth 50,766 rubles. 00 kop. (excluding VAT), and all sales were made using plastic cards through a POS terminal.

Accounting entries in store accounting:

• Dt57.03 Kt90.01: 50,766 rubles - the revenue of the “Keyboard” store is displayed;
• Dt51 Kt57.03: 49,547.62 rub. - payment from customers has been credited to the bank account;
• Dt91.02 Kt57.03: 1,218.38 rub. - bank interest is taken into account.

Example 2

Limited Liability Company "Jupiter" provides cosmetic procedures, payment for which is accepted in cash or by bank card. The agreement with the acquiring bank provides for 3% of the amount of payments for processing and servicing. During the day, the company made sales of services for a total amount of 98 thousand rubles (including VAT 18% - 14,949.15 rubles), of which 3 sales for a total amount of 28 thousand rubles were made through the card terminal.

The accountant generated the following entries:

• Dt62 Kt90.01: 83,050.85 rub. - displays the company's revenue;
• Dt90.03 Kt68.02: 14,949.15 rub. - VAT has been calculated and must be paid to the tax authorities;
• Dt57.03 Kt62: 28 thousand rubles. - part of the payments for procedures were made by payment cards;
• Dt50.01 Kt62: 70 thousand rubles - receipt of cash payment for services rendered to individuals;
• Dt51 Kt57.03: 27,160 rub. - non-cash payments by customers with cards are credited to the bank account from the acquiring bank;
• Dt91.02 Kt57.03: 840 rubles - bank commission is included in other expenses.

Last update: March 28, 2020

Reading time: 10 min. | Views: 9621

Hello, dear readers of the financial magazine “site”! In this article we will talk about acquiring: what is it, what types of acquiring are there, how does it work and what is it for?.

Nowadays, non-cash money circulation is becoming more and more popular. Finally, you don’t have to worry about whether you have enough money in your wallet for everything, because taking just one card with you is as easy as shelling pears. In addition, if your savings are not enough to purchase, you will probably have card with a credit limit, which is so easy to use in absolutely any store.

From this article you will learn:

• What is acquiring, what types of acquiring are in demand and what features does it have?
• What to look for when choosing a partner bank and which banks occupy leading positions in this area;
• The main advantages and disadvantages of acquiring.

This article will be useful primarily for beginners businessmen And entrepreneurs who want to expand their customer base and simplify cash register work, allowing its clients to pay non-cash. How to choose a bank from which to order this service, how to correctly conclude an acquiring agreement, and most importantly, what equipment to choose for this - read right now!

About acquiring: what is it? in simple words, what needs to be taken into account when activating the service by entrepreneurs (individual entrepreneurs, LLCs) and what are the tariffs of acquiring banks - read on

1. What is acquiring - definition in simple words + features of acquiring without a cash register 💳

First of all, we need to clarify the concept of acquiring.

Acquiring is a bank service with which customers can pay for purchases using a bank card without withdrawing cash from ATMs.

This procedure allows you to pay online and not waste time visiting the store.

Small business, thanks to these opportunities, can significantly increase profits, due to the fact that, according to research, when paying by card, customers spend, on average, 20% more than with cash payment.

The acquiring operation is carried out according to a certain algorithm, which is clearly visible in the example of working with POS terminal:

1. A bank card is activated in the system, for example, after the owner enters a PIN code;
2. Owner information is verified by the system;
3. Funds are debited from the buyer's account and transferred to the operator;
4. Two checks are issued: for the client and for the seller;
5. The seller signs the check;
6. A check for payment is issued to the client from the cash register.

Between point of sale(which acts as a client) and banking institution an agreement is concluded for the provision of acquiring services. Moreover, the bank or agent provides all the equipment necessary to carry out operations.

POS terminal – special electronic device for non-cash payments with plastic cards, which consists of: monitor, system unit , devices for printing and fiscal parts.

For this procedure, a cash register or a simplified POS terminal can also be used. The combination of both devices will cost much more and is used by more successful and well-established companies. So at the first stages of business, it is better to use only a POS terminal.

There are 2 (two) ways to carry out acquiring without using a cash register:

1. A stationary or portable POS terminal that communicates with the bank via an installed SIM card;
2. Internet site that allows you to conduct cashless payment using your bank card details.

Types of cards read by mobile terminals:

• credit;
• chip;
• equipped with magnetic tape

In order for payment to be made smoothly, a connection with the bank must be established, and there must be sufficient funds in the account to pay the full cost.

Pros for trading company from the use of acquiring:

• minimizing the risks associated with counterfeit banknotes;
• lack of collection and, as a result, savings;
• increasing profitability;
• expansion of a more solvent client base.

Advantages for buyers paying for goods and services using bank cards:

• the ability to use funds from the card account without cashing them out;
• a faster and more convenient payment method.

Acquiring in Russia is just developing, while throughout the world it has long been fully formed. One of the reasons for this lag is financial illiteracy of the population And low prevalence of plastic cards among the population, which is finally actively increasing recently.

2. Which parties take part in acquiring 📑

There are 3 (three) parties involved in this process.

1) Bank (Acquirer)

Provides services for processing and making non-cash payments. It provides POS terminals to retail outlets and keeps under control all transactions carried out using cards.

As a rule, a credit institution that provides non-cash payment services leases or installs, under the terms of an agreement, all the equipment necessary to carry out these operations.

2) Trade organization

Concludes an agreement with the acquiring bank, indicating all the conditions and prices for the provision of equipment, the use of terminals, the amount of bank commissions, as well as the time frame within which funds must be transferred to the seller from the buyer’s account. Moreover, any organization can receive this service, even if it does not have an account with this bank.

3) Clients

These are people who make non-cash payments in a trading company.

The principle of acquiring can be understood from the diagram below:

The operating principle of acquiring according to the scheme

3. How to use acquiring without opening an account and in what cases it may be needed 💎

To use a trade acquiring company in the activities of a trade acquiring company, you must not only have a bank account, but also have the status legal entity. Therefore, without opening an account at all, use the service merchant acquiring impossible. But where the account is opened is essentially unimportant. It could be like acquiring bank, so any other ban To.

Without opening a current account you can only work with Internet acquiring, which is a transfer of non-cash funds from the bank card of the customer-buyer to the account of the supplier-seller.

In this case, manage financial capital You can just provide an invoice individual at any credit institution. Then the acquiring tool for individual entrepreneurs allows you not to open a special one if it previously worked without it.

Legislation allows individual entrepreneurs to pay necessary (fixed payments) and taxes cash on receipt , then, if an entrepreneur has, for example, an online store, he can accept non-cash payments to his personal account.

However , it is worth noting that, despite the absence of a direct prohibition on the use of a personal account in business activities, indirectly, troubles may still arise due to the fact that in the agreement on opening an account for an individual, as a rule , it is indicated, firstly, that the account should not be used for business purposes, and secondly, such income can be considered tax authorities, as the income of an individual, which requires payment of personal income tax in the amount of 13% .

One way or another, if an entrepreneur does not plan to open a current account, the Internet acquiring agreement allows this. We wrote in more detail about and in special articles.

When might you need acquiring without opening an account?

In the case of the same online store, payment by entering card details and confirming the operation using an SMS password looks much more secure than transferring funds to the personal bank card of a specific person. You can find out about the stages and sequence here.

The client, in most cases, does not see or does not pay attention to which account exactly he is transferring his money to, which means he will not be embarrassed by the lack of a business current account. In turn, the consumer receives guarantees from the acquiring bank for a safe transaction.

4. TOP 4 main types of acquiring 💰💳

Despite the fact that this is a relatively new process for Russia, it is already possible to identify the main types of acquiring.

Type 1. ATM acquiring

It appeared first in our country and includes: payment terminals and ATMs that allow you to replenish and withdraw cash at any convenient time, independently.

But due to the fact that the commission percentage was subsequently limited by law, it is impossible to get much income from it, especially since their large selection allows consumers to find terminals with the lowest commission. You can, perhaps, make money on rent when installing a terminal by a bank or payment system such as Qiwi.

Type 2. Trade acquiring

Most popular variety, used for payment for services And household goods, retail outlets, catering places.

In this case, the payment is made through a POS terminal, which is connected to the cash register, which is a key condition.

It can be purchased completely or rented from a bank, it can be mobile or stationary.

When carrying out an operation, 2 (two) receipts are issued - a cash receipt and a receipt from the terminal itself (slip).

Type 3. Mobile acquiring

Relatively new way making payments by cards and is still little known. This will require tablet or smartphone And special card reader associated with it using usb, bluetooth or specialist. connector.

Such a device will cost significantly less than a POS terminal and can even be issued by some banks completely for free .

At the time of payment, the seller swipes a card with a magnetic stripe through a card reader, giving the buyer the opportunity to sign on the screen of a smartphone/tablet; if a chip card is used, a PIN code will be required.

The low popularity of this method is due to the fact that currently No effective protection Software against viruses and fraudulent attacks that allow you to gain illegal access to account details or directly to the funds located on it.

In addition, the payment itself is longer and more complicated, due to the fact that you first need to launch the application and complete everything necessary actions with menu, indicate your mobile phone number or client e-mail, get his signature.

In addition, the process is complicated by the absence of a slip and the “issuance” of only an electronic check, and, according to the law No. 54-FZ dated May 22, 2003, issuing a cash receipt required , even when making a purchase using cashless payment. Accordingly, in this case you will need to connect a cash register.

Type 4. Internet acquiring

It represents a payment using a special interface for entering plastic card details and subsequent confirmation of the purchase by entering the password received via SMS. Convenient for use by various online stores, payment for tickets, services. In this case, various payment operators can be used, such as, Robokassa , Interkassa , PBK-money and others . In this case, upon delivery of the goods, a receipt is not issued, but is sent only electronically.

If the buyer wants to have a physical receipt, then he needs to place an order on the website and pay for it directly at the time of delivery of the goods, using the same POS terminal at the courier or at the point of sale.

More details about, as well as about mobile and trade acquiring, can be found in the article at the link.

5. TOP 12 banks providing acquiring services 📊

Currently, almost every Russian bank can offer acquiring services. Most credit institutions practice an individual approach to this service and draw up personal working conditions (tariffs) for each individual client.

In order to find out more about acquiring tariffs in a particular bank, you need to fill out a form on the bank’s website or call the numbers provided. Personal offers are most often much more profitable than standard ones.

You can determine whether acquiring is profitable for individual entrepreneurs (individuals) or not through a thorough study of acquirer tariffs. As a rule, the official websites of banks provide detailed and up-to-date information about these services.

To conclude an agreement for a specific business, you can compare the tariffs (offers) of various banks, the most popular of which are presented in the rating table below:

№	Acquiring bank	Acquiring conditions	Acquiring cost (Price)
1	Gazprombank	Provides Internet, mobile and trade acquiring services	Personal bets from 1.5% to 2%, equipment cost 1750 rubles/month.
2	MTS Bank	Serves Visa, MasterCard, American Express, MIR, UnionPay. provides POS terminals, uses GSM/GPRS communication.	Commission 1,69% , equipment 1499 rub./month.
3	Raiffeisenbank	Offers all types of acquiring, according to connection standards via telephone line, GSM and Wi-Fi.	The rate is not higher 3,2% . The price for rented equipment is set depending on how many jobs there are in the organization and what type of supporting software is selected. For Visa and Mastercard cards with mPos terminal the rate is 2.7%. for trade and Internet acquiring is established by agreement, usually up to 3.2%
4	Sberbank of Russia	Acquiring in Sberbank is carried out through the payment systems Visa, Visa Electron, MasterCard, MasterCard Electronic, Maestro, MIR, with the provision of mPos terminals compatible with smartphones/tablets and POS terminals based on communication via 2G/3G, Wi-Fi, GSM/ GPRS Tariffs for individual entrepreneurs and legal entities can be found on the bank’s website.	acquiring cost at Sberbank from 0.5% to 2.2%(trading - over 1.5%; Internet - from 0.5%; mobile for individual entrepreneurs - 2.2%). Equipment from 1700 to 2200 rubles/month.
5	Alfa Bank	The main payment systems are Visa, MasterCard, and when you connect the acquiring service at Alfa Bank, equipment is provided: mPos terminals compatible with smartphones/tablets, with 2G/3G communication, Wi-Fi	For Internet and trade acquiring – set individually. Mobile acquiring – 2,5% . Equipment, on average, 1850 rubles/month.
6	Uralsib	Serves Visa, VisaPayWave, MasterCard, Universal Electronic Cards, American Express, MIR cards. Provides POS terminals for rent, supporting Dial-up, Ethernet, GSM, GPRS, Wi-Fi. Funds are credited within 1-2 days.	Rate from 1.65% to 2.6%, The cost of equipment is from 1600 to 2400 rubles/month.
7	Tinkoff	Tinkoff Bank's main focus is on Internet acquiring	Commission amount – from 2 to 3.5% equipment 1900-2300 rub./month.
8	Opening	Services are provided for installation of equipment, acceptance of all payment instruments, and staff training.	Tariff rate fluctuates from 0.3% to 3%. The equipment will cost, on average, 2350 rubles/month.
9	Rosselkhozbank	Conducts staff training and represents necessary equipment.	Personal approach to setting tariff rates.
10	VTB24	Visa and MasterCard payment systems are accepted for payment. Equipment is provided for use in the form of POS terminals and cash register equipment. Wi-Fi, GSM/GPRS are used for communication. You can view the acquiring tariffs at VTB 24 on the bank’s website.	The rate is set from 1.6%, depending on the selected service system. The equipment costs about 1,600 rubles/month.
11	Vanguard	Plastic cards are serviced in the Visa and MasterCard systems. POS terminals are provided and communication via GSM/GPRS is used. The right to change is also granted additional options safety, independently. Transfer of funds is carried out within 1 to 3 days,	Tariff rate from 1.7% to 2.5%.
12	Russian standard	Payment systems cards accepted are Visa, VisaPayWave, MasterCard, American Express, Discover, DinersClub, JCB and Zolotaya Korona. Acquiring terminals are presented: POS terminals and network cash solutions. When acquiring at Russian Standard Bank, GSM/GPRS is used as communication.	Tariff rates within 1,7 -2,5% .

Based on the data presented in the table, we can conclude that the banks’ proposals represent approximately the same level of tariff rates k, where the acquiring price varies depending on the terms of the contract and related services provided.

How to choose a bank and connect acquiring - selection criteria + documents for registration of the service

6. How to choose a bank for concluding an acquiring agreement - 8 criteria for choosing an acquiring bank 📝

Before deciding on the choice of an acquiring bank, you need to study in detail the working conditions they offer, and also be sure to compare them with the offers of other financial institutions. To do this, the contract proposed by the bank will need to be assessed according to the following criteria:

Criterion 1. Equipment provided by the bank

The speed of connection to the server and the security of non-cash payments using cards depend on the equipment and software.

Depending on the terms of the agreement, acquirers may offer:

• POS terminals or POS systems (the device itself for reading data from cards, keeping records of sales and conducting trade operations, or a whole complex of devices that represent a ready-made workplace cashier);
• Imprinters (devices that perform slip registration in payment transactions using cards. A cliche is used with the identification data of the acceptance point, a card is inserted and a slip is inserted, on which an imprint of the data and the plastic card remains);
• Processing centers (systems that ensure the functioning of the payment system between acquiring parties);
• Cash registers (devices that record the fact of money exchange and are designed to issue the necessary cash receipt);
• PinPad (panels for reading information from cards and entering PIN codes).

The use of POS terminals is more budget And effective option, while using a cash register may entail additional financial costs.

Criterion 2. Type of communication through which the terminal connects to the bank

The speed of connection and execution of operations depends on the type of such connection.

A request to debit money from an account can be made in the following ways:

• via GSM network;
• dial-up remote access (using a modem and landline);
• via the Internet;
• thanks to GPRS packet connection;
• via wireless Wi-Fi connection

The fastest ( 1-3 sec) types of communication is Internet And WiFi , as well as modem connection and GPRS, which is subject to an additional fee.

Criterion 3. Payment systems the bank works with

Payment system is a service that is responsible for transferring funds from account to account. Each bank cooperates with some of them, which can be fundamentally important for identifying specific plastic cards. The more payment systems are serviced, the wider the range of the customer base.

The main payment systems in our country are: Visa And MasterCard . If the work requires cooperation with foreign citizens or premium clients, then you should pay attention to payment systems such as: Diners club, American Express(AmEx), JCB.

Russian payment systems are gaining popularity thanks to reduced tariff rates for payments: Golden Crown, PRO100, Union Card.

Criterion 4. Carefully study the terms of the contract

All key points interactions between the parties are specified in the contract. Therefore, in order to avoid questions and unexpected surprises during the cooperation process, careful study of all points - prerequisite .

In case of failure to fulfill the obligations of one or another party, it is the contract that will serve as the reason and the main instrument for going to court and defending one’s interests.

Criterion 5. Service level assessment

It is the level at which the service is provided that determines the cost of such service. In addition to the very fact of acquiring and providing equipment for high-quality work, supplier may also carry responsibility for maintenance , timely troubleshooting, support 24/7 operation service center , where you can get answers to all questions and a quick response in case of difficulties, breakdowns, etc.

In addition, a highly qualified acquiring organization necessarily accompanies the provision of services with training and consultation of retail outlet personnel on the following questions :

1. how to determine the authenticity of a bank card;
2. what are the details and types of cards;
3. basic nuances of equipment operation;
4. in what order the client is served;
5. how to return a purchase using non-cash payment;
6. how to cancel authorization;
7. etc.

In addition to training in working with the system itself, banks often, for a fee, conduct more extensive training where they teach:

• ways to identify fraudsters and the procedure for doing so;
• ways to increase sales in the presence of a cashless payment system: how to set up a retail outlet, how you can motivate customers to make spontaneous purchases;
• ways to identify customer needs;
• the procedure for organizing document flow and preparing reports;
• options for action in case of errors during transactions with bank cards.

Criterion 6. Additional bank services

If the bank can introduce programs for accruing bonuses to the card for purchases made, which can later be used as a discount, then this favorable will affect not only the reputation of the trading company, but also will increase sales and attract new customers .

For more convenient control over bank card transactions, transaction statements can be sent to email, via SMS messages or posted on the bank’s website in a special personal account organizations.

An additional function may include express notifications about system failures, possible fraud, etc., which will allow company employees to respond faster.

Depending on the specifics of the business, an entrepreneur may also find functions such as auto-reconciliation, when the terminal is configured to reconcile data with the bank for each specific period of time or, For example, the ability to pay tips using a card or indicate additional information about goods or services on receipts, allowing you to more carefully track payments for them.

Criterion 7. Financial terms of service

One of the most important such conditions is the maximum period of time during which funds are received into the organization’s account, the period of which varies, usually from 1(one) up to 3(three) days and depends on the following factors:

• Having an account with the acquiring bank speeds up the transfer, which is made the very next day;
• making a purchase from an acquiring bank card ensures a transfer within a day;
• the presence of an urgent transfer program that speeds up the process, regardless of other factors.

Buyers are most concerned about for what period will funds be returned to the card?, in case of returning the goods. This is also an important point for the operation of a retail outlet, ensuring its reputation.

It is equally important to immediately assess the necessary costs for the regular use of acquiring, which, as a rule, include:

• equipment installation fee;
• connection to the server;
• rental of necessary equipment;
• maintenance and maintaining the correct operation of the system.

Criterion 8. Compare acquiring rates in different banks

The fee for making non-cash payments can be set as interest rate on each transaction . In this case, it is written off as a commission for each transaction performed.

When determining the tariff for using the service, on an individual basis, factors such as the area in which the organization operates, its time of existence in a given market, the number of branches, the company’s trade turnover, the number of licenses the bank has to conduct operations from various payment systems and the presence of the bank’s own processing center must be taken into account.

7. Package of necessary documents for concluding an acquiring agreement 📋

When concluding an acquiring agreement with a bank legal entity You will need to provide a standard package of documents:

1. Unified State Register of Legal Entities or, for those registered after July 1, 2002. organizations, Certificate of registration from the tax office;
2. Certificate of tax registration;
3. Package of constituent documents;
4. Extract from the Unified State Register of Legal Entities;
5. Bank card with sample signatures;
6. Decisions or orders on the appointment of the director of the organization and the chief accountant;
7. A lease agreement or documents confirming ownership of the premises located at the actual address indicated in the legal documents. We wrote about it in detail in a separate article.
8. A bank certificate confirming the opening of a correspondent account, or a copy of the agreement on cash settlement services;
9. License for activities according to the declaration;
10. Copies of passports of the accountant and director, certified by a notary;
11. Any additional documents that the bank may request in accordance with internal rules.

You can familiarize yourself with all the terms of the acquiring agreement using the link below (using the example of the VTB24 bank agreement):

Bank VTB24 (doc. 394 kb)

8. Main features of the payment (acquiring) system 📌

The following features of the acquiring service can be highlighted:

• all issues of interaction between the parties are strictly regulated by the contract;
• an individual approach can be applied to each contract;
• The trading company pays a commission to the acquirer in the form of a personally calculated percentage of card transactions. Typically, it ranges from 1.5% to 4% of the transaction amount.
• the necessary equipment, as a rule, is provided by the bank itself (for a fee, for rent or free of charge, depending on the terms of the agreement), as well as related services: promotional products, employee training etc.
• The lack of an account with the acquiring bank is not an obstacle to using this service. But its presence can provide additional preferences.
• Payment for goods is not credited to the organization’s account immediately, but within one to three days.

It is imperative to take into account the above-described features when using this service.

The main pros and cons of acquiring for entrepreneurs

9. Advantages and disadvantages of acquiring

Let's list the main pros and cons of using the service.

Pros (+) of acquiring

1. The main advantage of using acquiring for the seller remains the increase in the purchasing power of consumers when paying non-cash with plastic cards. In this case, according to research, buyers are willing to spend more on average 20% , because It is psychologically easier to part with funds in non-cash form than in cash.
2. Currently, more and more potential buyers keep their money in accounts rather than in a wallet, and, accordingly, they may not have the required amount of cash, while they will find it on the card.
3. Reducing the risk of counterfeit banknotes and errors when issuing change simplifies the cashier's work. The entrepreneur saves on cash collection and commissions for placing them into his current account.

Disadvantages (−) of acquiring

1. The bank's commission for conducting a transaction may be 1,5-6% from its amount.
2. Money received from the buyer is not credited to the account immediately, but within 1-3 days .
3. Costs of purchasing/renting equipment for acquiring and its maintenance.

10. Frequently asked questions about acquiring (FAQ) 📢

Let's look at the popular questions that users ask about this publication topic.

Question 1. Why does small and medium-sized business need acquiring?

IN modern world, acquiring in average And small business, simply necessary. Otherwise, in a competitive environment, the seller, simply, simply, will lose its clients. Due to the fact that, without having a method of non-cash payment, most buyers will simply choose another retail outlet where this is possible.

After all, storing money on a card is much easier more convenient, moreover, the majority of consumers receive their income (wages or social benefits) or at least part of it specifically to a bank card .

Accordingly, without having cash in his wallet, it is more likely that the client will find the required amount on the card balance, which, undoubtedly, more often encourages spontaneous purchases, and therefore entails an increase in business profitability.

In addition, the use of acquiring in a bank makes it possible not only to expansion of the client base, but also to increasing company profits, respectively.

Question 2. What acquiring equipment is used?

Making non-cash payments, of course, impossible without special equipment and software. When providing acquiring services, the bank also provides the necessary equipment. An entrepreneur can buy it at full price, rent from the bank or get on others specified in the contract, conditions.

First of all, this is, of course, POS terminal or Entire POS system. The terminal is necessary to read information from plastic cards and provide authorization in the system, which allows you to debit money from your account. As a rule, you need as many of them as there are cash registers in the store.

At the same time, There are several types of terminals , which may be stationary, wireless(for example, for couriers or waiters), PS terminals(for sales through the company website), and they may also have different functionality and with read cards with a chip or magnetic stripe and provide the opportunity for contactless payment.

System it is a complete set of devices necessary to ensure the operation of the cashier’s station and conduct non-cash transactions.

An imprinter is also used, designed to issue slips - specialized payment documents confirming the fact of non-cash payment.

Pinpad – panel for entering a PIN code by the client. It connects to the POS terminal or cash register and is necessary for the security of the transaction.

Recently, cash solutions that immediately carry out reading And encryption of information received from the card. They make the payment process faster, safer, simplify reporting of financial transactions and print receipts.

It is worth noting that Internet acquiring requires only a module to which the site is connected for authorization. Since the card is not physically presented and a receipt/slip is not printed, there is no need for other equipment.

Question 3. Where to buy/rent acquiring equipment?

You can rent an acquiring terminal (device) from acquiring banks where you will activate this service. Renting acquiring equipment starts from 500 rubles/month or more.

You can also buy bank POS terminals from other companies that sell and lease equipment. You can purchase such equipment in installments.

Here are some companies that provide such opportunities.

1) Accept the card!

Primikartu company has the following advantages:

• Quick connection of equipment without a visit to the bank;
• A minimum package of documents is required;
• Connection is possible without refusal of the acquiring bank;
• Opening a new current account is not required;
• 24-hour service support and guarantee of secure payments;

Here you can buy equipment in installments or rent it for a certain period.

2) FirstBit

The company has large number branches throughout the country, including in the CIS countries, UAE, etc.

It is possible to purchase cash register, cash register and other services for starting and expanding a business.

Solutions for optimization and automation of the enterprise are possible.

11. Conclusion + video on the topic 🎥

In this article you got acquainted with the definition of acquiring, its main characteristics, strengths and weaknesses.

Please note , What since 2015 for enterprises who received the proceeds from 60 million rubles, the presence of a non-cash payment method is mandatory .

The law provides for a fine for failure to comply with this requirement, up to 30 thousand rubles(for individual entrepreneurs) and 50 thousand rubles(for legal entities).

Now you know the basic principles that should be followed when choosing a partner bank, you can draw conclusions about the main participants in the acquiring services market and decide on the conditions under which you want to cooperate with any credit institution in this direction.

We wish you to choose a worthy acquirer and find the most comfortable conditions for your company, which will allow you to expand the range of services you provide, increase demand for your product and, accordingly, get maximum profit.

Dear readers of the magazine “RichPro.ru”, we will be grateful if you share your wishes, experiences and comments on the topic of publication in the comments below. We wish financial well-being Your business!

Acquiring is the acceptance of payments for goods, services or work performed using a plastic card. A bank that acts as an intermediary between plastic card holders and the organization that accepts card payments is called an acquiring bank. The acquirer charges a certain commission percentage for its services. To make payments, POS terminals or imprinters are used. In this article we will talk about acquiring accounting and give its main characteristics.

Types of acquiring:

• Shopping – the most common type, carried out in stores, shopping centers, catering organizations and service providers. Payment is made through a POS terminal.
• ATM acquiring is ATMs with which you can pay for services and withdraw cash.
• Mobile – payments are made through a mobile terminal, which is not tied to a specific location; the seller can take it with him.
• Internet acquiring – used for sales via the Internet.

Description of acquiring, advantages and disadvantages

How acquiring occurs: (click to expand)

1. During the transaction, the cashier activates the client’s card through the payment machine;
2. Data on the account status is sent to the information center;
3. The remaining funds are checked, the cashier enters the payment amount, and the buyer enters a PIN code, the terminal issues a slip (check) in 2 copies.
4. The cashier signs one copy and gives it to the buyer, and the buyer signs the second copy and gives it to the seller. The signatures on the card and on the slip must be the same; this must be checked.
5. The cashier punches the check through the cash register and gives it to the client.
6. Non-cash transactions are recorded in a separate section of the cash register and are included in the Z-report as non-cash revenue.
7. Non-cash payments are entered in the cash register: in column 12 - how many transactions, in 13 - the amount of settlements.
8. Revenue from cash and non-cash payments is entered into the cashier's certificate report.
9. At the end of the day, the organization sends an electronic journal printed from the terminal to the servicing bank.
10. The bank checks the transactions and, within the day (or the next day), transfers its proceeds minus the commission (its remuneration) to the organization’s personal account.

Advantages and disadvantages of non-cash payments:

Advantages	Flaws
Protection against counterfeit bills and theft	Possible server failure
Customer convenience	The danger of hackers
Turnover increases by an average of 30%	The organization shares part of the proceeds with the bank
Saving the organization's money on collection	The need to purchase a terminal or whether to rent it

Reflection in the organization's accounting

Revenue from non-cash payments is taken into account in full without deducting bank remuneration, which is reflected in account 91 “Other expenses”, and in the case of the simplified tax system - in “Expenses”. Read also the article: → “”. Depending on how soon the proceeds arrive in the current account, acquiring is accounted for in two ways.

Example 1. If the proceeds are transferred to the organization’s personal account on the day of payment

On January 20, 2016, Selyanka LLC accepted payments from buyers for the provision of services through the acquiring system in the amount of 300,000 rubles, incl. VAT – RUB 45,762.71 According to the agreement concluded with the bank, the commission is 1.5% - 4,500 rubles. The money is credited to the organization’s account on the day the card transaction is made.

The organization's accounting department will make the following entries:

• Reflection of revenue:

Dt 62 – Kt 90.1 – 300,000 rub.

• VAT accounting for non-cash payments:

Dt 90.3 – Kt 68.2 – 45762.71 rubles (300000*18/118).

• Receipt of money to the account:

Dt 51 – Kt 62 – 300,000 rub.

• Bank commission withheld:

Dt 60 – Kt 51 – 4500 rub.

Acceptance of commission:

Dt 91 – Kt 60 – 4500

Example 2. Revenue from plastic card transactions was received the next day or later

In this case, account 57 “Transfers in transit” is applied. Read also the article: → “”. The proceeds of OOO Triumph for January 25, 2017 amounted to 100,000 rubles, incl. 60000 – non-cash payments. According to the agreement with the acquiring bank, the proceeds are received by the organization the next day after the bank receives the electronic journal. The commission is 1.8%.

The accounting records of Triumph LLC for January 25, 2017 will contain the following entries:

• Accounting for non-cash revenue:

Dt 62 – Kt 90.1 - 600,000 rub.

• Cash revenue accounting:

Dt 50 – Kt 90.1 – 40,000 rub.

• VAT accounting for non-cash payments:

Dt 90.3 – Kt 68 – 9152.54 rub. (60000*18/118)

• VAT accounting for cash payments:

Dt 90.3 – Kt 68 – 6101.69 rub. (40000*18/118)

• Accounting for funds using an electronic journal:

Dt 57 – Kt 62 – 60,000 rub.

• Accounting for collected cash using a cash receipt order:

Dt 57.2 – Kt 62 – 40,000 rub.

• Accounting for funds received on the account minus commission to the bank:

Dt 51 – Kt 57 – 60000 – (60000*1.8%) = 58920 rub.

• Bank commission accounting:

Dt 91.2 – Kt 57- 60000*1.8% = 1080 rub.

• Accounting for cash credited to the account:

Dt 51 – Kt 57.2 – 40,000 rub.

Example 3. Accounting for acquiring in retail trade

In this case, you can keep records without 62 accounts. The postings will be as follows:

• Dt 57 – Kt 90 – accounting for revenue from retail trade
• Dt 90.3 – 68 – VAT calculation;
• Dt 51 – Kt 57 – crediting of proceeds to the current account minus commission;
• Dt 91 – Kt 57 – attribution of commission to expenses.

Accounting for individual entrepreneurs without a cash register

Individual entrepreneurs who are payers UTII has the right to carry out cash and non-cash payments without using cash registers (in accordance with Federal Law No. 290-FZ, Article 7). In this case, the entrepreneur accepting non-cash payments must fill out a strict reporting form and issue a cash receipt at the client’s request.

Funds received through payment by plastic cards are counted as “Revenue”, and the bank commission goes to “Expenses”.

Accounting for the tax regime of the simplified tax system

Revenue from sales under the simplified tax system is reflected in credit 90 of the “Sales” account, subaccount 1 “Revenue” in correspondence with account 57 “Transfers in transit”. In debit 90 of account the cost of goods is written off in correspondence with account 41 “Goods”. Funds credited to the account are reflected in debit 51 of the “Current Account” account and credit 57.

The commission is written off from credit 57 of account to debit 91 “Other expenses”. (Accounting Regulations PBU 10/99). Read also the article: → “”. The difference between accounting under the simplified tax system and OSNO is that the 68 “VAT” account is not used.

Taxation under OSNO and simplified tax system

Expenses associated with paying a commission to the bank are classified as other expenses or may be included in non-operating expenses. They reduce the tax base for calculating the Income Tax and are not subject to VAT.

With OSNO	VAT	Income tax
Tax base	Full revenue, including bank commission	Income (revenue minus VAT) minus bank commission
Base definition date	Date of transfer of the goods to the client	Date of transfer of the goods into ownership of the buyer
With simplified tax system	"Income"	"Income - expenses"
Tax base	All revenue is included in the “Revenue” section	The acquiring fee is included in “Expenses”
Base definition date		Date of receipt of funds on the account

Return of goods upon acquiring

If the product was purchased by bank transfer, then when it is returned, the funds must go back to the buyer’s card. Documents that the buyer must provide to the seller: (click to expand)

• Passport;
• Plastic card;
• Statement.

Only the cardholder can apply for a refund. The application indicates: client’s full name, circumstances of return (reason), amount, receipt details, card details. A copy of the passport and the original receipt are attached to it. If the item is returned on the day of purchase and the report has not yet been withdrawn from the terminal, then payment for it is canceled by the cashier using a special operation on the terminal.

A KKM check for return is punched, a return certificate is issued f. KM-3, in the cashier-operator’s journal, line 15 reflects the refund amount.

If the item is returned the next day or later, the refund will be processed as follows:

• The seller prepares a return invoice and a receipt for the return;
• The seller sends the buyer’s application with attached documents to the servicing bank;
• Documents are reviewed by the bank within 3 working days and submitted for execution;
• The next day, the acquiring bank transfers the buyer’s money to the general account of the bank servicing his card.
• The receipt of funds on the buyer’s card depends on the policy of his bank.

Postings when returning goods

Operations are reversed:

• Dt62 – Kt90.1 – returned goods;
• Dt90 – Kt68 – for the amount of VAT on the returned goods;
• Dt90 – Kt41 – cost of returned goods;

Returned item accounting:

• Dt90 – Kt62 – goods are returned;
• Dt62 – Kt57 – the bank received a return application from the buyer;
• Dt57 – Kt51 – refund to the buyer minus commission;
• Dt57 – Kt91 – refund of the commission amount.

Reporting and documents for acquiring

Documents for acquiring:

Documents	Forms to fill out
Primary documents	Cash receipt, slip from the terminal
Cash documents	Z-report
Reporting documents	Cashier-operator's journal, electronic journal from the terminal, register for non-cash payments

The results must be reconciled at the end of the working day every day. You also need to check every day whether the amounts of their Z-report are correctly allocated to accounts 50 and 57; not only daily receipts are compared, but also the cumulative total. To determine the correct distribution of the bank commission, the turnover on credit 57 and debit 91 is compared daily.

If card transfers are made on the same day, then account 57 should not have a balance. If the transfer arrives the next day, then the balance should be equal to the debit turnover of the previous day.

Regulatory documents:

• Federal Law No. 161-FZ dated June 27, 2011;
• Instructions for using the Chart of Accounts;
• Tax Code of the Russian Federation

Typical Accountant Mistakes

• Reflection of revenue at the time of receipt of funds to the current account, and not at the time of transfer of ownership of the goods to the buyer. This distorts reporting, especially when payment by card and transfer of funds occur in different reporting periods.
• Reflecting revenue minus commission to the bank is also a mistake. There is an underestimation of sales revenue and expenses, which leads to distortion of accounting and tax reporting. Under the simplified tax system, such an error underestimates the tax base.
• Violations include the sale of goods without the use of cash registers, failure to reflect revenue from non-cash payments in the cashier-operator's journal or in the certificate report.

Category “Questions and answers”

Question No. 1. If a buyer decides to return an item that he purchased by bank transfer, can the cashier return his cash?

For goods paid for with a plastic card, the money must be returned in the same way, otherwise it will be an illegal cash out. In this case, only the cardholder with his passport can apply for a refund.

Question No. 2. Does the amount of commission paid to the acquiring bank affect the amount of revenue?

No. Revenue is accounted for in full, and commission is included in Other expenses. Under the simplified tax system “Income”, revenue is taken into account in full in the income section and the commission does not affect this. Under the simplified tax system “Income-expenses”, the commission is taken into account in “Expenses”.

Question No. 3. Is an organization that accepts payments by plastic cards required to issue a KKM receipt?

Yes. Non-cash payments do not exempt you from issuing a check. If an organization is a payer of UTII and provides a list of services specified by law that exempts from the use of cash registers, then at the request of the buyer a sales receipt must be issued.

Question No. 4. On what day is income taken into account: on the day of payment by card or on the day the funds are received in the current account?

Under OSNO, income is taken into account at the time a transaction is made with a plastic card. And with the simplified tax system - on the day the bank credits the organization’s funds to its account.

Question No. 5. Does acquiring accounting differ depending on how soon the money arrived in the current account?

Yes. If the money was received on the day of payment, then account 57 is not used. If the next day or later, then account 57 must be used.

Under OSNO VAT Income tax Taxable base Full revenue, including commission to the bank Income (revenue received minus VAT) minus commission to the bank Date of determination of the base Date of transfer of the goods into the ownership of the client Date of transfer of the goods into the ownership of the buyer Under the simplified tax system "Revenue" "Income - expenses" Taxable base in the “Income” section includes all revenue Commission for acquiring is included in “Expenses” Date the base is determined Date of receipt of funds on the account Date of receipt of funds on the account Return of goods during acquiring If the goods were purchased for non-cash payment, then when When returning money, the funds must be transferred back to the buyer's card. Documents that the buyer must provide to the seller:

• Passport;
• Plastic card;
• Statement.

Only the cardholder can apply for a refund.

Acquiring: regulatory framework, accounting and processing of transactions

Model rules, and in column 12 - the number of checks for which non-cash payments were made (letters from the Federal Tax Service of Russia for Moscow dated January 20, 2011 N 17-15/4707, dated March 28, 2005 N 22-12/19995). Return procedure to the buyer funds in the event of the return of goods paid for using a payment card through a bank terminal, can be settled by an acquiring agreement (see also the letter of the Federal Tax Service of Russia for the city of

Moscow dated September 15, 2008 N 22-12/087134). 2. Accounting In accounting, proceeds from the sale of products and goods, receipts associated with the performance of work, provision of services (including those paid using bank terminals) (hereinafter referred to as sales proceeds) are income from ordinary activities (p .

Acquiring operations: documentation and accounting

Regulations of the Bank of Russia dated December 24, 2004 N 266-P “On the issuance of payment cards and on transactions performed with their use” (hereinafter referred to as Regulation N 266-P) acquiring refers to the implementation by credit institutions (acquirers) of settlements with trade organizations (services) for transactions performed using payment cards. According to clause 1 of Art. 1.2 of the Federal Law of May 22, 2003 N 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using electronic means payment" (hereinafter referred to as Law No. 54-FZ), cash register equipment (hereinafter also referred to as CCP) is used in the territory Russian Federation mandatory for all organizations and individual entrepreneurs when making payments, except in cases established by this federal law.

Procedure for working with documents on card transactions

At the same time, in the Z-report, amounts paid in cash and by cards will be reflected separately, which will greatly facilitate their accounting and avoid double taxation. Documents drawn up when paying with cards must be sent and stored in a clearly defined order to eliminate cases of loss of documents, reduce labor costs for searching, analyzing and processing documents, timely provision of copies of documents at the request of the bank, and reduce the risk of financial losses when working with controversial transactions.
Sending documents Paper slips must be collected (provided) to the bank no later than the tenth business day from the date of the transaction. Reconciliation of results should be made on the day of transactions (daily at the end of the working day).

We reflect acquiring in accounting entries

Acceptance of commission: Dt 91 – Kt 60 - 4500 Example 2. Revenue from transactions on plastic cards was received the next day or later. In this case, account 57 “Transfers in transit” is applied. Read also the article: → “Account 57: transfers on the way. Example, wiring."

Attention

The proceeds of OOO Triumph for January 25, 2017 amounted to 100,000 rubles, incl. 60000 - non-cash payments. According to the agreement with the acquiring bank, the proceeds are received by the organization the next day after the bank receives the electronic journal.

The commission is 1.8%. The accounting records of Triumph LLC for January 25, 2017 will contain the following entries:

• Accounting for non-cash revenue:

Dt 62 – Kt 90.1 - 600,000 rub.

• Cash revenue accounting:

Dt 50 – Kt 90.1 - 40,000 rub.

• VAT accounting for non-cash payments:

Dt 90.3 – Kt 68 – 9152.54 rub.

Features of accounting and tax accounting of acquiring

Chart of accounts) account 57 “Transfers in transit” is provided. Amounts of payments that are made through a bank terminal, but which have not yet been received from the bank to the organization’s current account, are reflected in account 57. Thus, in the accounting records of the organization, transactions related to the implementation goods (services) paid for by buyers (clients) through a bank terminal can be reflected in the following entries (based on the Instructions for using the Chart of Accounts, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n): Debit 62 Credit 90, subaccount “Revenue” - revenue from the sale of goods (services) is reflected; Debit 57 Credit 62 - payment through the bank terminal is reflected; Debit 51 Credit 57 - amounts paid through the bank terminal are credited to the current account; Debit 76 Credit 57 - bank commission is withheld; Debit 91, subaccount " Other expenses" Credit 76 - bank commission is reflected as part of other expenses.

Acquiring in the life of an accountant

After three months from the date of the operation, checks can be transferred to the archive, because the likelihood of receiving a request for the specified documents after this period is sharply reduced. Seizure of documents During the entire term of the agreement, the acquiring bank has the right to request originals or copies of primary documents for transactions made using payment cards, as well as a written statement outlining the circumstances of the transaction at the point of sale.
In this case, the bank is obliged to send a written request to the enterprise indicating the type of documents requested and the dates of their preparation. The enterprise is obliged to provide the requested documents within three working days from the date of receipt of the request.
With proper document flow, fulfilling this requirement is not difficult.

Accounting for acquiring transactions in "1s:accounting 8"

Important

Typical wiring Let's look at acquiring with examples. Transactions for sales through a bank terminal Example of transactions: Under the terms of the agreement, Kodeks LLC undertakes to pay the acquiring bank a commission in the amount of 2.3% of the amount of sales of goods paid for with payment cards.

According to the control tape, in the trading network of Kodeks LLC, buyers paid with a card in the amount of 67,000 rubles, VAT 10,220 rubles. In the accounting of Kodeks LLC, these transactions should be reflected as follows: Dt Ct Description Amount Document 62 90/1 Proceeds from sales to customers who paid with payment cards RUB 67,000.

control tape of POS terminal 90/3 68 VAT VAT on the sales amount by bank transfer RUB 10,220. POS terminal control tape 57 62 Transfer to the bank of an electronic journal with information about payment by bank cards RUB 67,000.

Documents drawn up at the point of sale should be transferred to the accounting department in accordance with the document transfer plan, in the form of “bonders” indicating the point of sale (if the company has a network of retail outlets), the date of formation and the responsible executor. Storage of documents In accordance with the terms of the acquiring agreement, the enterprise is obliged to store documents and information related to transactions (reports, customer receipts for receiving goods, etc.) for three years from the date of the transaction, in a place that ensures the safety and security of the documentation .

To store slips and sales receipts, it is convenient to use a low box (as an option, the lid of a standard A4 paper box), placing the parcels horizontally in a standing position. If the company has several outlets, then each day can be separated by a bookmark.

Primary documents for acquiring

Therefore, when making settlements with buyers (clients) using payment cards, the seller organization (executor) must use cash register systems and issue the buyer a cash receipt or a strict reporting form (clause 2 of article 1.2 of Law No. 54-FZ, see also letters from the Ministry of Finance Russia dated November 20, 2013 N 03-01-15/49854, Federal Tax Service of Russia dated December 31, 2013 N ED-4-2/23721, dated February 1, 2012 N AS-4-2/1503). The exceptions are the cases listed in Art. 2 of Law No. 54-FZ, as well as the cases specified in Part.
7-9, 11 art. 7 of the Federal Law of 07/03/2016 N 290-FZ (hereinafter referred to as Law N 290-FZ), when organizations and individual entrepreneurs have the right not to use cash register systems in the period until 07/01/2018. To carry out transactions with payment cards, an organization should enter into a service agreement with by the acquiring bank. Payment by bank (payment) card is accepted using a special POS terminal.
POS terminal 90/3 68 VAT VAT on the sales amount for cash RUB 13,576. cash receipt order 90/3 68 VAT VAT on the sales amount by bank transfer RUB 7,170. control tape of the POS terminal 57 62 Documents for payment for goods by payment cards were transferred to the bank 47,000 rubles. electronic journal 51 57 Acceptance of funds from the bank for goods sold by bank transfer, less commission (47,000 rubles - 2.5%) 45,825 rubles. bank statement 91 57 Write-off of bank commission for acquiring services RUB 1,175. POS terminal control tape, acquiring agreement The use of acquiring will provide any enterprise with increased competitiveness and an increase in trade turnover at the expense of bank card holders.

Preparation of documents for acquiring

Payment is made through a POS terminal.

• ATM acquiring is ATMs with which you can pay for services and withdraw cash.
• Mobile – payments are made through a mobile terminal, which is not tied to a specific location; the seller can take it with him.
• Internet acquiring – used for sales via the Internet.

Description of acquiring, advantages and disadvantages How acquiring occurs:

1. During the transaction, the cashier activates the client’s card through the payment machine;
2. Data on the account status is sent to the information center;
3. The remaining funds are checked, the cashier enters the payment amount, and the buyer enters a PIN code, the terminal issues a slip (check) in 2 copies.
4. The cashier signs one copy and gives it to the buyer, and the buyer signs the second copy and gives it to the seller.

Payment by acquiring

Payment by acquiring

Payment by acquiring is a very common phenomenon in everyday life, but even those who often use this service cannot always explain all the subtleties and nuances. Let's try to talk about the acquiring procedure.

What does acquiring payment mean?

The market and competition dictate their own rules, and now the lack of the ability to pay with a bank card in a store, cafe, or hotel causes an unpleasant surprise for the client. Today, trade acquiring is not a luxury, but a necessity in the fight for the consumer. This technology simplifies payments to clients and makes any service more accessible and convenient. But first, let's look at the definition.

From the buyer’s point of view, merchant acquiring is the ability to pay by card, that is, by bank transfer. In technological language, this procedure literally means the following: the bank provides a special device with the necessary software and information support, which allows you to make payments with clients using plastic cards. Bank cards of international payment systems (MasterCard International, Visa International, JCB) are available for payment by acquiring.

And even Paying for travel using transport cards is also a type of acquiring.

Concluding an agreement with a bank implies the provision of a whole range of services, namely:

Installation and connection of acquiring equipment, as well as its free testing;

Information support, the ability to contact technical support, training of employees and maintenance personnel, conducting briefings;

Determining the solvency of a client’s plastic card automatically when making acquiring payments;

Providing the necessary consumables for stable and uninterrupted operation of commercial equipment for this procedure (slips, checks);

Timely settlements with the customer - transfer of acquiring payment amounts to the organization’s bank account.

Responsibilities of the client company:

Creation of technical capabilities and other conditions for installation and connection of acquiring equipment;

Accepting payments by bank cards in compliance with the conditions specified in the contract;

Timely payment of commission to the servicing bank.

In general, installing acquiring equipment is beneficial for everyone: the buyer receives a convenient way to pay for goods and services, the trading company receives loyal customers, and the financial institution receives a commission for its part of the work. The benefits are obvious.

Banks are also interested in providing merchant acquiring services because it allows them to increase the volume of loans issued using bank cards. After all, the buyer can pay with either a debit or credit card.

There is no client commission for acquiring payments; it is possible to receive a promotional discount, bonuses or cashback.

For an organization, the provision of trade acquiring services is primarily associated with increasing customer loyalty. Depending on the type of activity and level of competition, this service can help attract new customers, thereby increasing turnover, profit indicators, and overall business efficiency.

At the same time, there are still enterprises that do not want to install trade equipment for acquiring. The reasons may be different: reluctance to incur additional expenses (terminal rental, bank commission), to deal with equipment, to train employees. However, according to experts, the financial benefits from using acquiring are an order of magnitude greater than the costs of money and time.

Competitive advantages of trade acquiring:

If a company provides the opportunity for cashless payments, this is always an additional plus in the eyes of customers. In many areas, the use of modern solutions and new developments in customer service is of fundamental importance for organizations.

In companies with a constant large flow of customers, the introduction of acquiring payment terminals can significantly increase the speed of service and reduce downtime in queues.

The introduction of such a system contributes to the development of new categories of customers who prefer to pay exclusively by bank cards. According to statistics, this group of buyers has higher incomes than those who pay in cash.

Increasing the average bill - marketing and psychological studies claim that a consumer, when paying with a plastic card, is inclined to spend more than when purchasing with cash.

Using a terminal for acquiring allows you to avoid many unpleasant situations associated with the circulation of cash (counterfeits, robberies, fraud).

What types of payment for acquiring are there?

Based on the payment method, the following types of acquiring are distinguished:

Trade acquiring is the most common type of service. It involves the use of a special terminal for paying with a bank card in shops, cafes, hotels, and other points of sale of goods and services. To write off the required amount from the card, you must enter your PIN code.

Internet acquiring - payment online with a plastic card. In the online store, the user makes an order, selects the appropriate payment method, then automatically goes to the processing center page, where he is required to enter the payment details of the card (name and surname of the owner, number, expiration date, CVC code).

Mobile acquiring is just gaining popularity; it allows you to pay for goods and services using a special application on tablets and smartphones.

How is payment made through acquiring?

Acquiring equipment is an electronic device, a so-called POS terminal, which is connected to the banking system via the Internet. All calculations are made online.

Technically, the acquiring payment process can be divided into several stages.

The buyer inserts the card into the reader (special groove) or brings it to the terminal (in the case of contactless technology), enters the PIN code.

At the end, the employee accepting the payment gives the client a check containing information about the settlement transaction performed.

If for some technical reason there is no online connection with the bank, you can make a cashless payment using an imprinter. The employee calls the bank to check the solvency of the card and, if its balance allows the transaction, receives permission to write off funds. Next, using an imprinter, he makes an imprint of the card and enters information about the owner into a slip - a special check that is issued to the client after the successful completion of the payment transaction. This process is quite time-consuming, so it does not make sense to use an imprinter in all situations.

How does the organization receive revenue for goods and services paid for through acquiring?

At the end of the working day, a cashier’s report is drawn up, which contains, among other things, information on non-cash payments, and an electronic log of the POS terminal is also generated. This data is sent to the bank, which is the owner of the acquiring equipment. The agreement with him may specify a different reporting period.

The partner bank processes the received information and sends information about completed transactions to other financial institutions - issuers whose cards were used for acquiring payments. After a couple of days, as a rule, the amount of proceeds minus the commission is credited to the bank account of the client company.

Schematically, the acquiring payment technology looks like this:

Does acquiring payment imply a cash receipt?

Do I need to punch a receipt when paying via acquiring? This question is often asked by managers trading companies, just starting to master this technology.

Yes, indeed, Law No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards” obliges the seller to resort to the above-mentioned equipment during the acquiring procedure. However, this rule of law contains exceptions. Thus, an online store can enter into an agreement with a bank and open an account to receive payments from clients’ bank cards for services provided and goods sold.

When paying for an order with a plastic card, an electronic receipt is created. According to Letter of the Ministry of Finance No. 03-01-15/9-432, this document is a sufficient basis for confirming the completion of a settlement transaction and for reflecting data in accounting and tax accounting. Thus, in this case, additional receipt printing using cash register is not required.

The return of a purchase paid by acquiring is made according to the same rules as for other forms of payment, namely, it is regulated by the “Rules for the sale of goods by remote means” (No. 612 of September 27, 2007) and the Law “On the Protection of Consumer Rights”.

Within seven days, the customer has the right to return an item purchased from the online store without giving reasons. Before receiving the goods in hand, the consumer can also cancel the purchase at any time. The seller, when delivering the order, must attach a reference document explaining the procedure and deadline for returning products of proper quality. If such information is missing, that is, the buyer has not received any information on this issue in writing, the period during which the goods can be returned increases to three months.

The seller does not have the right to refuse to return the purchase, referring to the “List of goods that cannot be exchanged or returned” (dated January 19, 1998), since this list does not apply when selling via the Internet or other remote means. The seller can accept products of appropriate quality, provided that their consumer properties and presentation are preserved.

If a product is made to special order, in other words, has individually defined properties and can only be used by a specific consumer, the seller has the right to refuse to accept back the sold item.

When returning goods, both parties - both the seller and the buyer - sign the corresponding document. The law allows 10 days from the date of its registration for the transfer of money for the product to the buyer. From the amount due for return, the seller can deduct the cost of delivery of the goods (this amount must be indicated on a separate line in the documents). The costs of transferring money (for example, the bank's commission for the transfer) are paid by the seller.

How are payments via online acquiring regulated?

Order and general principles purchases using bank cards, as well as the legal basis for payment transactions, are determined by the rules of international payment systems. In addition, each country has its own laws and regulations that should not contradict international standards. Also, the system of non-cash payments is regulated by the Central Bank, its decrees and instructions and internal bank rules.

Participants in settlement transactions using bank cards include:

Card owner;

The bank that issued the plastic card is the issuer;

Acquirer is a financial or credit organization that provides acquiring services, including making payments to a trade and service enterprise. According to general banking terminology, this is also a credit institution that provides cash issuance from a plastic card to its holder;

A commercial enterprise that has entered into an appropriate agreement with a bank and provides its clients with the opportunity to pay by acquiring;

The processing center is responsible for the technical component of acquiring payments and provides information support to all parties to the process.

Legal relationships in this area are regulated by a number of laws and government documents.

Federal laws:

“On banks and banking activities” (No. 395-1 dated December 2, 1990).

“On the use of cash register equipment when making cash payments and (or) payments using payment cards” (No. 54-FZ dated May 22, 2003).

“On Communications” (No. 126-FZ dated 07/07/2003).

"About information information technology and on the protection of information" (No. 149-FZ dated July 27, 2006).

“On electronic signature” (No. 63-FZ dated 04/06/2011).

"About national payment system"(No. 161-FZ dated June 27, 2011).

Government Decrees:

“Regulations on the registration and use of cash register equipment used by organizations and individual entrepreneurs” (No. 470 dated July 23, 2007).

“On approval of the Rules for the sale of goods remotely” (No. 612 of September 27, 2007).

Regulatory acts of the Central Bank of the Russian Federation:

“Regulations on the issue of bank cards and on transactions performed using payment cards” (No. 266-P dated December 24, 2004).

“On Amendments to the Regulations of the Bank of Russia.”

“On the return of funds for goods (services) previously paid using a payment card” (Letter No. 112-T dated 08/01/2011).

Written explanations from other government bodies:

“About cash register equipment and cards. On refunds to the card" (Letter of the Federal Tax Service of the Russian Federation No. 30-08/1/43844 dated September 13, 2000).

“On the right of an organization not to reflect in the cash book part of the proceeds received as a result of settlements with it using plastic cards” (Letter of the Federal Tax Service of the Russian Federation for Moscow No. 09-24/038509 dated 05/11/2006).

“On cash register equipment and cards” (Letter from the Department of the Ministry of Taxes and Duties No. 29-12/41320 dated July 23, 2003).

Acquiring payments and accounting

The sequence of actions of the seller when making payment via acquiring:

The cashier or buyer inserts/brings the card to the terminal, the information is automatically read and transferred to the processing center.

The balance of the card and its solvency for the current transaction are checked, then the cashier prints a slip in two copies, each of which must be signed by both the buyer and the seller.

The cashier checks the client's signatures on the slip and on the plastic card. One copy remains with the seller, the other buyer takes it for himself.

The client is given a cash receipt indicating the amount of payment.

At the end of each day, the seller closes the cash register and generates a Z-report, which separately records the amount of payments from bank cards. The cash register also contains information about non-cash revenue, the number of cards accepted for payment (column 12), and the amount of acquiring settlements (column 13). The cashier also draws up a certificate of similar content in form No. KM-6.

Commission fees and payments for other services of the acquiring bank are not subject to VAT.

The document flow between the trade and service enterprise and the acquiring bank occurs as follows.

The POS terminal automatically generates an electronic journal containing information on each transaction, and at the end of the day (or at another time established by the agreement with the financial institution) sends it to the acquiring bank.

The bank checks the received documents and compares them with its data.

After reconciliation, the bank transfers the total amount for all payments passed through acquiring to the client company.

In practice, the financial institution makes the transfer to the company minus a commission.

When reflecting a business transaction in accounting and tax accounting, the amount of non-cash revenue must be shown in full. Commission fees are included in other expenses for tax accounting purposes and are written off to account 91. Organizations using a simplified taxation system can also accept bank commissions as expenses when determining mandatory deductions.

The method of reflecting this operation in accounting depends on the period in which the bank transfers funds due to the organization - on the day of payment by plastic card or after some time. Let's take a closer look at examples.

Example 1

On August 29, 2016, the total amount of acquiring payments at Pulse LLC amounted to RUB 54,560. (including VAT 18% - RUB 8,322.71). In accordance with the concluded agreement, the amount of received non-cash proceeds is transferred to the organization minus the remuneration to the bank on the day of card payments. Acquirer commission - 1.3% of the volume of payments.

The accountant reflects the acquiring payment in accounting using the following entries in 1C 7.7:

		Transaction amount, rub.	Comment
	90 Sat. "Revenue"		Non-cash revenue from payments through acquiring is reflected.
90 Sat. "VAT"			The accrued VAT on the amount of non-cash revenue from payments through acquiring is reflected.
			Transfer by the acquiring bank of non-cash proceeds to the organization’s account
91 Sat. "Other expenses"			The bank commission is reflected.

Example 2

The total revenue of Quartet LLC for May 21, 2016 was 73,680 rubles, of which 36,600 rubles were payment for acquiring from plastic cards. The commission fee to the servicing bank is 1.9% of the total transaction amount for the day. An electronic journal is sent to the financial institution every day, and funds are transferred to the company's current account the next day after the bank receives information from the POS terminal.

Business transactions are reflected in the accounting records as follows:

		Transaction amount, rub.	Comment
	90 (Sat. “Revenue”)		Non-cash revenue - payments from plastic cards through acquiring.
90 (Sat. “VAT”)			VAT accrued on the amount of cash payment proceeds.
90 (Sat. “VAT”)			VAT accrued on the amount of revenue from payment through acquiring.
	90 (Sat. “Revenue”)	37 080 (73 680 - 36 600)	Receipt of cash to the organization's cash desk (revenue from customers).
			The electronic log of the POS terminal was sent to the servicing bank.
			Collection of cash proceeds for the day for transfer to the bank.
	57 (Collection “Sales using payment cards”)		The amount of non-cash revenue received (acquiring payment) minus the bank commission.
91 (Col. “Other expenses”)	57 (Collection “Sales using payment cards”)	695,4 (36 600 * 1,9%)	The commission fee for the acquiring bank is reflected.
	57 (Collection of cash collections)		Cash proceeds are credited to the organization's bank account.

Payment by acquiring: postings with examples

Postings for sales through a bank terminal

The trading enterprise "Knitwear" carries out settlements with customers both through the cash register and through the POS terminal. In accordance with the terms of the agreement, the amount of commission to the acquiring bank is 2%. During the reporting period, the amount of revenue from sales of plastic cards amounted to 48,000 rubles (VAT 18% - 7,322 rubles).

Accounting should reflect the following typical transactions.

1. Payment for goods via trade equipment for acquiring for the reporting period:

   Dt 62 Kt 90.1 - 48,000 rubles

2. VAT has been charged on the amount of non-cash revenue using plastic cards in payments:

   Dt 90.3 Kt 68 - 7,322 rub.

   Base: POS terminal control tape.

3. Sending an automatically generated electronic log of a POS terminal via the Internet:

   Dt 57 Kt 62 - 48,000 rub.

   Reason: electronic journal.

4. The bank transferred non-cash proceeds minus commission fees:

   Dt 51 Kt 57 - 47,040 rub.

   Basis: bank statement.

5. The amount of commission remuneration reflected in the accounting is:

   Dt 91 Kt 57 - 960 rub.

   Basis: agreement with the bank, control tape.

Accounting for the sale of goods or services by cash and non-cash payments

The Clean City company provides cleaning services in cash and non-cash payments using plastic cards. In November 2016, revenue from the volume of work performed amounted to 97,000 rubles, of which 53,000 rubles were payment for acquiring services, 44,000 rubles were payments through the cash register. Commission to the acquiring bank under the agreement is 2.6%.

The following business transactions must be recorded.

1. Payment for services rendered has been received at the cash desk:

   Dt 50 Kt 90.1 - 44,000 rub.

   Supporting document: cash receipt order (PKO).

2. Capitalization of non-cash revenue for services rendered, paid for by bank cards:

   Dt 62 Kt 90.1 - 53,000 rub.

   Supporting document: POS terminal control tape.

3. VAT is charged on the amount of cash proceeds:

   Dt 90.3 Kt 68.2 - 6,712 rub.

   Supporting document: PKO.

4. VAT is charged on the amount of non-cash revenue for payments from plastic cards:

   Dt 90.3 Kt 68.2 - 8,085 rub.

   Supporting document: control tape

5. Documents containing information about card payments were sent to the bank:

   Dt 57 Kt 62 - 53,000 rub.

   Confirming document: an electronic journal generated by the device for acquiring payment.

6. Receipt of funds from the acquiring bank to the settlement account of Chisty Gorod LLC (amount of card payments minus bank commission):

   Dt 51 Kt 57 - 51,622 rub.

   Supporting document: bank statement.

7. The commission fee for the acquiring bank is reflected:

   Dt 91 Kt 57 - 1378 rub.

   Supporting document: agreement with the bank, control tape.

Another example for clarity.

The buyer paid by card via acquiring for kitchen set in the amount of 88,000 rubles. Non-cash proceeds will be transferred to the bank account of the seller MebelChance LLC in the amount of 85,800 rubles minus the bank's interest for services (commission is 2.5%).

In accordance with Law No. 54-FZ, the seller is obliged to issue a cash receipt to the buyer, even if payment is made using a plastic card and the proceeds do not go through the cash register, but go to the bank account.

In this case, goods purchased using a bank card are included in a separate section of the cash register, therefore, in the Z-report, the total amount of acquiring payments will be entered in a separate line.

In the cash register, revenue received from plastic cards is also summarized separately, namely in column 13. Column 12 indicates the total number of cards accepted for payment for the past period (usually a business day). In addition, the cashier of the organization enters similar information into the certificate report (Form No. KM-6). Data on cash register sections and other readings of cash register counters are also reflected in the summary report on form No. KM-7.

The bank receives information about completed acquiring payments by sending an electronic log, which is generated automatically at the end of the working day by the POS terminal. If the connection between equipment for card payments and the bank is carried out through a processing center, then data transmission occurs immediately after each transaction.

Accounting for transactions with plastic cards

It is a common practice when the acquiring bank transfers non-cash proceeds to the client company minus the commission.

Nevertheless, in accounting and financial accounting, a trade and service enterprise must show income in full as it is reflected in the cash receipt. Payment for acquiring services is written off as other expenses and taken into account for tax purposes. This rule is valid both for companies using common system taxation, and those working on the simplified tax system of 15%.

Commissions paid to a financial institution are not subject to VAT.

If the bank transfers money on the day of the transaction using the client’s plastic card, then the acquiring payment in 1C (or another accounting program) is reflected in the following standard transactions.

If a bank providing acquiring services transfers revenue to a client company the next day after transactions are carried out through a POS terminal and an electronic journal is received, then when recording transactions in accounting, account 57 “Transfers in transit” is additionally used.

In retail trade, revenue accrues to account 90.1, bypassing account 62.

Payment for acquiring in 1C: Accounting 8.2 occurs according to a more simplified scheme, since this version The program offers new opportunities for making transactions.

Let's consider the sequence of actions for recording non-cash revenue from acquiring in the 1C: Accounting program 8.2.

Example: non-cash revenue from acquiring LLC Veterinary Pharmacy for the reporting period amounted to 96,000 rubles. The commission of the servicing bank under the agreement is 1.7%.

1. First, you need to open the “Retail Sales Report” document and fill out the “Products” and “Payment cards and bank cards” tabs, and the following transactions will be generated:

   Dt 62.R Kt 90.01.1 - 96,000 rub.;

   Dt 57.03 Kt 62.R - 96,000 rub.

2. We reflect the data from the received bank statement:

   Dt 51 Kt 57.03 - 94,368 rub. - transfer from the acquiring bank of proceeds for goods paid for by acquiring;

   Dt 91.2 Kt 57.03 - 1,632 rub. - payment for acquiring services.

What is the scale of payment through acquiring in Russia?

Despite the obvious benefits and advantages, payment through acquiring is not widespread enough in our country, especially in provincial cities. The issue of plastic cards has increased significantly over recent years However, Russia still lags behind Western countries and the United States in this regard. So, if the indicator of available bank cards per capita in the USA and other developed countries is close to four, then our coverage ratio is less than two. Thus, acquiring as financial service has great potential for growth and will undoubtedly be one of the priority areas in the banking sector in the coming years.

Of course, the increasing introduction of non-cash payments is associated with general level development of banking culture and financial literacy population. There has been a positive trend in this area recently. The volume of goods and services sold with payment through acquiring is steadily growing every year. The use of bank cards in everyday life greatly simplifies payments with commercial enterprises and financial institutions.

However, according to experts, acquiring in Russia is not developing as quickly as we would like. In the early 2000s. According to retail chains, the ratio of purchases in cash and payments through acquiring was 97% and 3%, respectively. Today these figures are: 85% and 15%. The trend is noticeable, but the main task is to increase the pace of development of non-cash payments. To do this, it is necessary, firstly, to increase the distribution and installation of POS terminals in trade and service enterprises, and secondly, to popularize the idea of ​​such payments among the population in every possible way.

Organizations that have not yet had time to appreciate the benefits of acquiring should remember that modern technologies are designed to make our lives easier and conservative views in business do not contribute to its prosperity.

How much does it cost to pay through acquiring as a bank service?

The practice of providing banking services for acquiring is such that the amount of remuneration most often depends on the trade turnover of the client enterprise. The average commission varies from 1.5 to 4%, but high level competition in the banking sector is forcing financial institutions to reduce interest rates. On average, the market commission for acquiring services does not exceed 1.9%. The higher the income indicators for the reporting period, the lower the percentage of deductions the company can count on. Thus, for large retailers (Magnit, Eldorado, Auchan) with multi-million dollar revenue per day, the commission may be zero.

Other costs associated with obtaining acquiring services include equipment rental. Depending on the terms of the agreement with the bank, rental and provision of consumables may be free of charge or with a monthly fee (on average no more than 1,500 rubles). All other services (installation, training, information and technical support) are provided by financial institutions free of charge. The main market players are Sberbank of Russia and VTB24, as well as a number of other banks that have the appropriate license (Russian Standard, Raiffeisenbank, etc.)