What is a special account. VTB special account

Account 55 "Special accounts in banks" is intended to summarize information on the availability and movement of funds in the currency of the Russian Federation and foreign currencies located on the territory of the Russian Federation and abroad in letters of credit, check books, other payment documents (except bills of exchange), on current , special and other special accounts.

To account 55 “Special accounts in banks”, in addition to those defined in the Chart of Accounts, the following sub-accounts are opened, if necessary:

55/1 “Letters of credit”;

55/2 “Checkbooks”;

55/3 “Deposit accounts”, etc.

On sub-account 55/1 “Letters of credit”, the movement of funds in letters of credit is taken into account.

On sub-account 55/2 “Chequebooks”, the movement of funds in checkbooks is taken into account.

On sub-account 55/3 “Deposit accounts”, the movement of funds invested by the organization in bank and other deposits is taken into account.

The transfer of funds to deposits is reflected by the organization in the debit of account 55 “Special accounts in banks” in correspondence with account 51 “Settlement accounts” or 52 “Currency accounts”. When a credit institution returns the amount of deposits in the organization's accounting, reverse postings are made.

Analytical accounting for sub-account 55/3 “Deposit accounts” is kept for each deposit.

Analytical and synthetic accounting of operations on account 55 “Special accounts in banks” are organized in the order journal No. 3 on the basis of bank statements for personal special sub-accounts.

Letter of credit form of payment

One of the common types of payments is a letter of credit form. When making settlements by letters of credit, the payer instructs the bank serving him, at the expense of his deposited funds or a bank loan, to pay for inventory items, work performed, rendered at the location of the recipient, on the terms specified by the payer in the application for a letter of credit. A letter of credit is an instruction from the buyer's bank to the supplier's bank to pay the supplier's invoices for the shipped goods or services rendered on the terms and conditions stipulated in the buyer's letter of credit statement.

Upon receipt of an application for a letter of credit, the payer's bank reserves these funds in a separate account. Depositing money guarantees the supplier timely payment for shipped valuables, work performed, services rendered. The funds are credited by the bank after the submission of documents confirming the shipment or performance of work.

Letters of credit are of two types:

* covered,

* uncovered.

A letter of credit is called covered if the funds are debited from the buyer's current account and deposited by the bank for subsequent payments to the supplier (contractor). Expenses for paying bank services for servicing a letter of credit can be written off to increase the cost of acquired material assets (to accounts 08, 10, 41, etc.) only if settlements with the supplier are made using this letter of credit. In other cases, these expenses are included in operating expenses (account 91/2). A letter of credit is called uncovered if the supplier's bank debits funds from the correspondent account of the buyer's bank within the amount for which the letter of credit is opened. The buyer's funds remain in circulation until they are debited by the bank. The amount for which the letter of credit is opened is not reflected in account 55. To account for it, account 009 is used.

When opening an uncovered letter of credit, an entry is made in the debit of the off-balance account 009 “Securing obligations and payments issued”. The use of an uncovered letter of credit is reflected in the credit of account 009. Payment of the supplier's invoices is reflected in the posting:

Debit 60 (76) Credit 51 (52)

In cases where the supplier of goods and materials doubts the solvency of the buyer and requires advance payment, and the buyer doubts the reliability of the supplier and is afraid to transfer money, a letter of credit is a convenient way to resolve the conflict. A letter of credit may be intended only for settlements with one supplier. The validity period and procedure for settlements under a letter of credit is established in the agreement between the payer and the supplier. Usually this period is no more than 45 days.

Accounting for transactions in the form of letters of credit is kept on account 55 “Special accounts in banks” - active, balance sheet, sub-account 55/1 “Letters of credit”.

Scheme of the letter of credit form of payment:

1 -- conclusion of an agreement-contract indicating the letter of credit form of payment; 2 - an application for opening a letter of credit (amount, term, conditions for using it by the supplier); 3 - an extract from the current account on the opening of a letter of credit; 4 - notice of the opening of a letter of credit, its conditions; 5 - message to the supplier of the terms of the letter of credit; 6 - shipment of products, goods under the terms of the letter of credit; 7 - the supplier submitted payment and other (commodity) documents for payment at the expense of a letter of credit; 8 -- notification of the use of a letter of credit; 9 - an extract from the settlement account - the payment is credited; 10 - an extract from the account of the letter of credit on the use of the letter of credit.

Account 55 "Special accounts in banks" is intended to summarize information on the availability and movement of funds in the currency of the Russian Federation and foreign currencies located on the territory of the Russian Federation and abroad in letters of credit, check books, other payment documents (except bills of exchange), on current, special and other special accounts, as well as on the movement of funds for targeted financing in that part of them that is subject to separate storage.

To account 55 "Special accounts in banks" sub-accounts can be opened:

55-1 "Letters of credit";

55-2 "Checkbooks";

55-3 "Deposit accounts", etc.

On sub-account 55-1 "Letters of credit" the movement of funds in letters of credit is taken into account.

The transfer of funds to letters of credit is reflected in the debit of account 55 "Special accounts in banks" and credit accounts 51"Settlement accounts", "Currency accounts", "Settlements on short-term credits and loans" and other similar accounts.

The funds in letters of credit accepted for accounting on account 55 "Special accounts in banks" are debited as they are used (according to the statements of the credit institution), as a rule, in debit bills 60"Settlements with suppliers and contractors". Unused funds in letters of credit after being restored by a credit institution to the account from which they were transferred are reflected in the credit of account 55 "Special accounts in banks" in correspondence with score 51

Analytical accounting for sub-account 55-1 "Letters of credit" is maintained for each letter of credit issued by the organization.

On sub-account 55-2 "Checkbooks" the movement of funds in checkbooks is taken into account.

The deposit of funds when issuing check books is reflected in the debit of account 55 "Special accounts in banks" and credit accounts 51"Settlement accounts", "Currency accounts", "Settlements on short-term credits and loans" and other similar accounts. Amounts on checkbooks received from a credit organization are debited as payment is made for the checks issued by the organization, i.e. in the amounts of redemption by the credit institution of the checks presented to it (according to the statements of the credit institution), from the credit of account 55 "Special accounts in banks" to the debit of the settlement accounts "Settlements with various debtors and creditors", etc.). Amounts on checks issued but not paid by a credit institution (not presented for payment) remain on account 55 "Special bank accounts"; the balance on subaccount 55-2 "Checkbooks" must correspond to the balance on the statement of the credit institution. Amounts on checks returned to a credit institution (remaining unused) are reflected in the credit of account 55 "Special accounts in banks" in correspondence with score 51"Settlement Accounts" or "Currency Accounts".

Analytical accounting for sub-account 55-2 "Checkbooks" is maintained for each received checkbook.

On sub-account 55-3 "Deposit accounts" the movement of funds invested by the organization in bank and other deposits is taken into account.

The transfer of funds to deposits is reflected by the organization in the debit of account 55 "Special accounts in banks" in correspondence with score 51"Settlement Accounts" or "Currency Accounts". When a credit institution returns the amounts of deposits, reverse entries are made in the organization's accounting.

Analytical accounting for sub-account 55-3 "Deposit accounts" is kept for each deposit.

On separate sub-accounts opened to account 55 "Special accounts in banks", the movement of funds of targeted financing kept separately in a credit institution is taken into account. In particular, the received budget funds, funds for financing capital investments accumulated and spent by the organization from a separate account, etc.

Branches, representative offices and other structural divisions of the organization allocated to a separate balance sheet, which have current accounts opened with credit institutions for current expenses (wages, certain household expenses, travel expenses, etc.), are reflected in a separate sub-account to account 55 " Special bank accounts" the movement of these funds.

The presence and movement of funds in foreign currencies are recorded on account 55 "Special accounts in banks" separately. The construction of analytical accounting for this account should provide the possibility of obtaining data on the availability and movement of funds in letters of credit, check books, deposits, etc. on the territory of the Russian Federation and beyond its borders.

Account 55 "Special bank accounts"
corresponds with accounts

Chart of accounts application: account 55

• The order of reflection in the notes to the balance sheet and to the statement of financial results of short-term deposits accounted for as part of the financial investments of the organization

  Accounts is reflected on the sub-account "Deposit accounts", opened to account 55 "Special accounts in banks". In ... instructions for the application of the Chart of Accounts it is directly stated ... taken into account in the debit of account 55 "Special accounts in banks" in correspondence with account 51 or ... 52. When returning a deposit to ... that income in the form of interest on deposits placed in banks for the purpose of...

• Recommendations of the Ministry of Finance on procurement during the transition period

  Procurement of bids using special accounts opened by procurement participants in banks, the list of which is approved ..., are paid by procurement participants to special accounts opened by them in banks, the list of which is established by the Government ..., are paid by procurement participants to special accounts opened by them in banks, the list of which is established by the Government ... in electronic form, electronic auction failed on the basis of Part 4 of Art. 55 ...

• The procedure for filling out the balance sheet in a general form. Example

  It is necessary to reflect on a separate sub-account of account 01 as part of fixed assets. Called ... "Settlement accounts", 52 "Currency accounts", 55 "Special bank accounts" and ... 57 "Transfers in transit" ... = Dt 58 + Dt 55, subaccount "Deposit accounts", + Dt 73 , ... + Dt 55 + Dt 57 - Dt 55, sub-account "Deposit accounts" (analytical accounting accounts ...; equal to the debit balance of account 19, so the accountant entered 6 in the balance ...

• Accounting and taxation of game currency

  Various attributes in the game and thus use its special features to... advance further in the game. Therefore, by virtue of Article ... on the basis of the use of account 55 "Special accounts in banks" or account 57 "Transfers on the way" ... can be included in other expenses as a remuneration for the services rendered by banks, issuing ... receipts of funds, in particular , to bank accounts (cash method) In case of payment...

• An organization on the simplified tax system sells services to foreigners via the Internet, receiving payment on PayPal: accounting and taxation

  Electronic funds to a ruble bank account, is taken into account in income when determining the object ... receipt of funds to bank accounts and (or) at the cash desk, receipt of another ... based on the use of account 55 "Special bank accounts" * ( 3), the second - account 57 "Transfers ... in transit" from ... the system must be a credit institution. Account 55 "Special bank accounts" is intended to summarize ...

• Reporting for 2016: how to correctly take into account the annual clarifications of the Ministry of Finance

  Founders (shareholders, participants, owners) on account of contributions, contributions during the formation of the authorized ... 8. Funds in banks with revoked licenses are disclosed separately in the balance sheet Significant ... amount of funds on the current account in a bank whose license has been revoked .. funds, these funds are reflected in accounting on account 55 “Special accounts in banks”. After the submission of the application ... the said funds are reflected in account 76 ...

• income tax in 2017. Clarifications of the Ministry of Finance of Russia

  This procedure for providing employees with special clothing, special footwear and other means ... funds of targeted receipts in deposit accounts in banks, the ultimate goals of their use are not ... targeted receipts placed on deposit accounts with banks are not taken into account when determining tax ... funds target receipts on deposit accounts in banks, then in accordance with paragraph 6 ... of the Russian Federation). Considering the above, the provisions of subparagraph 55 of paragraph 1 of Article 251 of the Tax Code ... 11/1/44410 The provisions of subparagraph 55 of paragraph 1 of Article 251 of the Tax Code ...

• Interim measures in tax disputes

  Does not suspend the challenged decision. A special instrument provided for by the Arbitration Procedure Code of the Russian Federation, which ... does not suspend the contested decision. A special tool provided for by the agro-industrial complex of the Russian Federation, which ... No. 55 “On the application by arbitration courts of security ... somehow miraculously agrees with the bank to provide a guarantee (finds “insane ..., in an exceptional case; suspension of operations on bank accounts in the manner prescribed by Article 76 of the Tax Code ...

• Retail customer bonuses

  The buyer keeps his bank account open at the bank issuing the bank card, for the purchased ... reimbursement may vary due to discounts, special discounts, refunds, credits, rebates ... none). According to paragraph 55 of IFRS 15, the obligation to return funds is measured ... the buyer keeps his bank account open with the bank issuing the bank card, for ... size...

• Digest of legal information for specialists in the field of payroll for the 3rd quarter of 2018
• Review of letters from the Ministry of Finance of the Russian Federation for July 2017

  Russian organizations that are not banks. In accordance with paragraph 3 of article ... 11/1/44410 of the Regulations of subparagraph 55 of paragraph 1 of article 251 of the Tax Code ... of individuals, income in the form of interest on bank deposits under agreements, ... income, bypassing brokerage accounts, directly to the current the client's account with the Bank, the right to dispose of ... The Agreement on the UES does not contain special provisions that determine the conditions for the mandatory ... The Agreement on the Eurasian Economic Community does not contain special provisions that determine the conditions for the mandatory pension ...

• Practice of the Constitutional Court of the Russian Federation on tax issues for 2018

  For emerging issues, special knowledge in science, art, technology, or ... this does not exclude the issuance of an invoice in electronic form (clause 1 ..., 35, 46, 50, 54, 55 and 57 of the Constitution of the Russian Federation ... allows you to recognize a controlled debt to a bank if the security for the relevant ... entrepreneur in the tax periods being checked, including the right to apply a special ... as well as the benefits of using a special tax regime, decide ...

• Clarifications of the Ministry of Finance on the preparation of financial statements

  000 “Cash of an institution on accounts with a credit institution” (for autonomous institutions ... 000 “Cash of an institution on special accounts with a credit institution”; - 0 201 27 ... -04-05 / 02-308, clause 55.1 Instruction No. 33n, it follows that ... funds upon revocation of a license from a bank bank account, upon recall of the Central Bank ...

• Review of letters from the Ministry of Finance of the Russian Federation for March 2017

  Banks are not entitled to open accounts, deposits, deposits of electronic money for these persons ... RF). Given the above, the provisions of subparagraph 55 of paragraph 1 of Article 251 of the Tax Code ... provide for the payment of interest. Accrual by the bank of income in the form of interest on a loan ... according to the provisions of the named chapter of the Tax Code of the Russian Federation, a special procedure for accepting for tax ... the results of attestation of jobs or a special assessment of working conditions, or ... there are no results of attestation and a special assessment of working conditions, insurance ...

• September 2018 Legal Information Digest for Payroll Professionals

  Factors, say experts. Reason: Information of the Bank of Russia dated 09/14/2018 ... paid when acquiring a patent, it is necessary to obtain a special notice from the tax office. Application for receipt... notice. Otherwise, the offset of "patent" amounts against personal income tax will be illegal. Reason: letter ... during the controversial period of the wording of the Order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55 ... otherwise. On the one hand, Order No. 55 really enables the fund to independently...

sch. 55 "Special accounts in banks" is used by legal entities to collect information about transactions in Russian rubles and foreign currency carried out through settlements with counterparties by letters of credit, checkbooks and other methods of money circulation (with the exception of bills of exchange).

Account 55 in accounting - collection of information on operations on current and special accounts of the organization, made using letters of credit, checkbooks and special payment documents. It displays data on settlements in rubles of the Russian Federation and foreign currencies. In addition, account 55 can take into account the receipt and expenditure of targeted funding, which are displayed separately in the accounting.

sch. 55 is active, the following sub-accounts are opened for it:

1. 55.01 - settlements through letters of credit.

   Should be borne in mind! A letter of credit is an obligation of a bank to transfer funds to their recipient (beneficiary) subject to the fulfillment of the conditions and the provision of pre-agreed documentation.

   The receipt of money for a bank guarantee is displayed according to Dt55 in correspondence with the corresponding accounts 51, 52, 67, etc. The write-off of funds is taken into account according to bank statements, as they are transferred, the amounts are displayed according to Kt55. The credit institution returns the unused amounts to the accounts from which they were accepted for the letter of credit. Analytical analysis is carried out separately for each opened obligation.

2. 55.02 - settlements with checkbooks. Debit 55 takes into account the deposit of funds when opening a checkbook in correspondence with accounts 51.52, etc., for a loan - repayment by the bank of the amounts presented for payment of checks. Deposited money not issued for redemption remain registered in Dt55.02. Unused amounts are returned to the enterprise (Kt55.02).

   Attention! The balance on 55.02 must fully comply with bank statements.

   Analytical analysis is carried out for each issued checkbook separately.

3. 55.03 - accounting for investments of a legal entity in bank and other deposits. The opening of the deposit is displayed according to Dt55.03 (Kt51.52). The closure of deposits and the return of money to the enterprise is fixed by a reverse business transaction. Analytical monitoring - apart from each deposit.
4. The amounts of targeted financing received by the enterprise in banks are displayed separately: budget transfers, financing of capital investments, which are accounted for separately, etc.
5. Additionally, sub-accounts are opened to record the receipts and expenditures of money aimed at paying off the current needs of branches and representative offices of the enterprise.

   Should be borne in mind! All mutual settlements denominated in foreign currency must be accounted for separately.

Regulatory regulation

Use of account 55 in order to concentrate information on payments made by letters of credit, checkbooks or other methods of monetary circulation, it is carried out in accordance with the current Chart of Accounts, approved by Order of the Ministry of Finance dated October 31, 2000 No. 94. In addition, settlement operations with special payment documents are regulated by Bank of Russia Regulation No. 383-P (rules for transferring funds).

Account 55 and common accounting entries

1. Posting funds on special accounts

   Dt55 Kt50 - credited from the cash desk of the organization

   Dt55 Kt51.52 - from current settlement, currency accounts

   Dt55 Kt60.62 - from suppliers, buyers in order to pay off receivables

2. Opening bank guarantees, checkbooks through borrowed funds

   Dt55 Kt66.67

3. Posting of target financing
4. Debit

   Dt51.52 Kt55 - crediting unused amounts to the organization's accounts

   Dt60.62 Kt55 - repayment of accounts payable

   Dt86 Kt55 - covering the costs of targeted financing

Entrepreneurs who are engaged in e-commerce, due to the specifics of this business, in addition to a regular account, in some situations, it is also necessary to open a special account No. 40821. A similar procedure became the norm after the adoption in 2009 of Federal Law No. 103, which regulates the work of paying agents. For non-professionals, it is worth clarifying that 40821 is actually only the first five digits in a bill of twenty, which clearly indicate its purpose.

When to open an account No. 40821: specific examples

First of all, it is necessary to understand what is meant by a special account. A special bank account is an account that has a specific purpose. Its use is regulated by law and is mandatory. Speaking specifically about special account No. 40821, it is necessary for interaction with legal entities that have concluded an agreement with a supplier (online store) on the implementation of cash acceptance activities.

In which cases it is necessary to open an account, and in which not, it is better to analyze with specific examples. If an online store has couriers in its state, then it acts as an ordinary business entity without intermediaries. This means that there is no need for invoice No. 40821.

Another option is also possible. The product purchased in the online store is delivered by a third-party delivery service. This service takes some amount from the buyer, and then transfers it to the store. So, this service can be considered an intermediary. And just in order to pay with such an intermediary (paying agent), an online store needs a special account number 40821. It is impossible to interact with such a courier service in some alternative ways.

The role of payment agents can also be played by electronic wallet systems (for example, PayPal and Webmoney). For mutual settlements with them, you also need a special account.

And, finally, online stores themselves sometimes act as intermediaries that accept funds from buyers. This happens when the goods do not belong to this online store, but to someone else. Here, the online store also needs a special account for mutual settlements with different parties (moreover, the store must be registered as a paying agent).

Important information about account No. 40821

Those who are going to open a special bank account No. 40821 should know the following information: in accordance with Article 86 of the Tax Code of Russia, the bank must notify the tax authorities about opening, changing details and closing special taxpayer accounts.

Art. 86 of the Tax Code of the Russian Federation

These requirements certainly apply to accounts starting with 40821 - this is clear from paragraph 2 of Article 11 of the Tax Code of the Russian Federation. By the way, the tax office has the right to receive all the necessary information on them directly from the bank, without sending requests and notifications to the online store itself.

By the way, the accounting of funds on special accounts in banks is also carried out in a special way - for this, there is a special account 55 in the accounting plan.

And one more interesting and significant fact. In relation to the special account of the paying agent, the bank can only carry out the following debit transactions:

• transfer of money received from end users to the address of the supplier selling goods (carrying out work, providing services);
• payment for "communal" and rent of premises;
• transfer to the ordinary settlement account of the paying agent of the amount of remuneration in accordance with the agreement between the agent and the supplier (online store).

That is, the list of possible operations is strictly regulated. However, there is good news: forced collection does not apply to special accounts.

Features of the procedure for opening such an account

In general terms, opening a special account No. 40821 occurs in much the same way as opening an ordinary account. It is necessary to write an application established in the form and attach a certain list of documents to it. Among them:

• a photocopy of the agreement for accepting payments from individuals or another document that confirms the status of a paying agent;
• a photocopy of the certificate of state registration of the legal entity;
• a photocopy of a document certifying registration with the department of the Federal Tax Service (tax service);
• a photocopy of an extract from the Unified State Register of Legal Entities;
• special bank account agreement (the bank should prepare it);
• a photocopy of the decision to establish a legal entity (it must be certified by the director's signature and official seal);
• questionnaire of a bank client and other individuals who are entitled to dispose of a special account being opened (in particular, using online banking);
• it is necessary to attach correctly certified photocopies of passports to the questionnaires;
• an order to conduct accounting directly by the head and provide the bank with payment documentation with one signature (this is necessary when the organization does not have the position of chief accountant), etc.

The specific content of the required package of documents should be clarified with a bank employee or other specialized specialists. Here, much depends on the format in which the company exists (LLC or sole proprietorship), whether it is a resident or a non-resident. And finally, you need to understand that a paying agent, a subagent, and a supplier can open a special account - and in each case, you will need your own package of documents.

Is it possible to do without opening an account No. 40821

At the moment, there are settlement schemes with paying agents where the use of account No. 40821 is not required. One of the schemes is the conclusion of special agreements between the supplier organization, the banking structure and the paying agent. Such contracts simply state that settlements between the bank and the agent are carried out without any involvement of the supplier.

The current legislation states that the supplier of goods is required to have a separate account for working with legal entities that accept cash as intermediaries. And, accordingly, if this agreement is signed between a banking structure and a company that receives money from buyers of goods from an online store, there is no need to open anything additional.

Since 2015, the five largest Russian banks have entered the system of organizations authorized to open special accounts under the state defense order. These are such banks as Sberbank, VTB, Gazprombank, Russian Agricultural Bank and VTB24. Any entrepreneur who has received an appropriate contract can open a special VTB account under the state defense order.

Special accounts for the state defense order in VTB24 bank

The possibility of opening a special account for VTB 24 stems from the law, which determines the provisions for the control of state defense order funds. According to it, the Ministry of Defense has the right to transfer funds for work performed only to special accounts in commercial banks with a large share of state participation. According to legislators, this prevents misappropriation of funds.

The special account is intended only for performing transactions of a targeted nature:

• crediting funds received from an individual as part of the execution of the contract;
• crediting funds debited from the account of the counterparty;
• transfer of funds to the account of the supplier or counterparty;
• transfer of funds to bank accounts (including personal ones for subsequent cashing out).

The main source of funds on the VTB special account under the state defense order is the Ministry of Defense, as well as the personal money of an entrepreneur or legal entity.

All payments are made by bank transfer, each payment order must contain an explanation of the transfer and the intended purpose.

After the VTB special account has been opened, its owner can accept orders from the Ministry of Defense or its contractors and receive payment. Moreover, in practice, there is often a situation when the work is actually done and only then an agreement on payment is concluded. For the recipient of funds, this is a dangerous situation: if they refuse to open a special account for any reason, and the counterparty has an account only with VTB, then there will be problems with receiving payment. Therefore, if there is a partner with an open special account with VTB and he will make payments in this way, then it is better to take care of opening your special account in advance.

Special account for servicing the state defense order - how to open

Algorithm for opening a special account

The bank provides for the opening of a special VTB account in any necessary currency: ruble, dollar, euro. The procedure itself includes the following steps:

• contacting any department or branch of VTB or VTB24;
• conclusion of a comprehensive service agreement, within the framework of which it is possible to open a special account with VTB;
• filling out the questionnaire and providing all the necessary documents for opening a special account;
• obtaining account details and data for authorization in the VTB24-Online system.

There is currently no possibility to open a special account remotely - online or by phone. However, those entrepreneurs, legal entities or private practitioners who already have a current account with any VTB subsidiary can open a special account with VTB 24 without providing most of the documents and in the shortest possible time.

In addition, it is possible to reserve a separate special account number in advance. To do this, you only need to fill out and send an application to the bank in the remote service mode. To complete the procedure, you will have to visit the nearest branch with the necessary documents.

As practice shows, there are no particular difficulties with opening a special account with VTB for the state defense order. A ban can be imposed if only the security service has found any inconsistencies in the documentation or if there are suspicions about the legality of the applicant's activities.

What documents will be needed

To open a special account for the state in VTB 24, the applicant will need to prepare the following documents in the form of copies:

• certificate of state registration of a legal entity or individual entrepreneur;
• constituent documents (depending on the organizational form of the enterprise will be different);
• license (if any);
• extract from the decision of the meeting of founders from the opening of a special account;
• passports or other identification documents of the founders;
• accounting report or tax return for the previous year;
• audit report.

All copies must be certified:

• notarially;
• personally by the head of the organization;
• bank employee who accepted the application and the questionnaire.

In the last two cases, it will be necessary to bring the originals - for verification. If all papers are certified by a notary, these documents can not be brought. In most cases, this option is used.

In the form of originals, you will need to submit the following documents to open a special account with VTB Bank:

• a card with signatures and seals affixed to it;
• power of attorney and documents confirming the powers of the authorized person (if, for example, the account is opened on behalf of the company by the chief accountant);
• information about the absence of debts on taxes and fees to funds;
• banking service agreement and information about the funds on the account (if the account is opened in another bank).

How to reserve a special account number

In order to “secure” in advance the opportunity to open a special account and get a number, you can use a service such as reserving a special account with VTB Bank. This can be done remotely. Its conditions are:

• the account is reserved only in rubles;
• the number is for information only, it cannot be used as a payment details until the conclusion of the account opening agreement;
• the period during which the right to open a reserved account is retained - 360 days after receiving a notification from VTB;
• to open a special account with VTB Bank, you will need to provide a full package of documents to the bank branch - and only then can you use the reserved number as a payment details;
• the bank reserves the right to refuse to reserve and open a special account.

Thus, it is convenient to reserve a special account with VTB in order to send the future account number to counterparties in advance - this will speed up the process of generating reporting documentation.

Service Tariffs

The advantage of opening a special account with VTB Bank for working with the state defense order is that the vast majority of standard operations are carried out without charging a commission:

• the very opening of the account;
• account maintenance;
• connection of a remote service system (similar to an Internet bank for individuals);
• cash withdrawal;
• transfer and crediting of funds;
• transfer of funds to other accounts, including other banks;
• issuance of certificates and the formation of extracts.

The only thing you have to pay for when using a special state account in VTB 24:

• processing of "payments" received in printed form - 500 rubles for each "settlement";
• issuance of a checkbook - 50 rubles;
• provision of the Electronic Document Management service - 295 rubles per month.

conclusions

Thus, opening a VTB special account to receive a state defense order is very beneficial for an entrepreneur. He will not have to pay any commissions, and the level of service is no different from the standard service. VTB is among the largest banks that have received the right to maintain such an account. To open, you will need to collect a standard package of documents, as well as to open a simple account. For informational purposes, the room can be reserved in advance.