Not everyone knows, but in addition to ordinary bank cards that everyone has, there are also corporate ones. They are in the same way issued by the bank, and are attached to the account of a particular company.
A corporate card for legal entities is convenient in that you can perform operations easily and quickly, as with a “ordinary” card. At the same time, the costs of it reduce the tax base.
Today we will talk about what a corporate bank card is, how to use it correctly, and what can really be paid with its help.
Varieties of corporate cards
The main difference between a business card and an individual card is a binding to the company’s account. At the same time, corporate banking cards can be either personalized or impersonal (unbearable). As it is easy to guess, on a map of the first type they write the name of a particular employee, for which it is assigned-it is he who is responsible for all the write-offs on it, even if he transferred the card to someone else to perform operations.
Any employee of the company can use impersonal cards. It is obvious that in this case, it is much more difficult to understand who exactly the operation, therefore it is important not to give a card to everyone and it is imperative to collect documents confirming the purchase.
Corporate card accounting: what can and should be paid
In order to be able to correctly take into account the costs of the card to reduce the tax base, they must be made in the interests of business and within its activities.
So accounting for corporate cards costs has its own characteristics. You can’t buy everything in a row – purchases that objectively do not fit into the field of activity of the company or do not meet its interests, the tax will not count.
For example, an atelier can purchase a fabric, and this is logical, but the purchase, for example, food, is more difficult to justify from the point of view of the benefits for business, although there is still a chance – maybe the purchase took place in preparation for negotiations with partners. But here you have to work hard.
At the same time, there are a number of cost articles that will be very easy to justify. Payment by a corporate card of standard things, such as office furniture, stationery and, of course, business trips. Business trips are obviously developing business, so there will be no problems here. Therefore, it is very convenient to use corporate cards to pay for booking on services like OneTwotrip Business – this allows you to seriously speed up the process of organizing a business trip.
What is important: you can use a corporate card abroad. In this case, the bank itself will count the funds at the internal course in rubles. In the Russian currency, all calculations, including on foreign operations, will be reflected.
How to report on a corporate map
Nothing interferes with the use of the card to pay for Internet purchases and services. However, according to the rules, the seller must receive an act of providing services or a commodity invoice, cash and commodity checks.
Accounting for corporate cards should include the preparation of the following reporting documents that contain:
- name, number and date of issue;
- organization name or IP, TIN;
- list of goods and services and their quantity;
- amount for payment;
- Position, surname, initials of an employee of the seller, personal signature and seal (if any).
An important point: if this list of data is entirely presented in the box office check, then it is no longer necessary to request a commodity check.
