Non-cash payments. Non-cash transfer Individuals pay a bill by bank transfer

Cashless payment is one of the most convenient payment options; This is their high speed and the almost complete absence of regulatory restrictions in making payments.

Therefore, many companies choose non-cash payments for their purposes, minimizing cash handling.

Moreover, payments through credit organizations are a cheaper option compared to payments through banknotes and coins.

What is non-cash payment?

First of all, this payment format is available to everyone - legal entities, entrepreneurs and ordinary citizens. Non-cash payments are made only through banking and other credit structures that are authorized to carry out banking operations.

In general, non-cash payments are settlements that are realized through the movement of funds through accounts belonging to participants in such settlements.

In fact, funds are debited and credited electronically. At the end of the working day, the account owner is provided with an account statement, which reflects the balance at the beginning and end of the day, as well as all incoming and outgoing transactions. This allows you to control cash flows.

Non-cash payments are regulated in the Russian Federation two main regulations:

The Civil Code of the Russian Federation - its Chapter 46 “Calculations” sets out the basic provisions on all permitted forms of non-cash circulation;
Regulations on the rules for transferring funds No. 383-P, which was approved on June 19, 2012. Bank of Russia. This document provides a more detailed description of non-cash forms of payment, as well as requirements for payment documents. This Regulation does not contradict the norms of civil law.

In addition, there is another regulatory act that was approved by the Bank of Russia - the Regulation on the issuance of payment cards dated December 24, 2004. No. 266-P. This document reveals the procedure for acquiring – payments using payment cards for goods and services. Acquiring is a unique form of non-cash payments, which is available primarily to ordinary citizens.

On the basis of these three documents, non-cash circulation is organized and controlled, which is increasingly replacing cash circulation. And there are reasons for this:

settlements through bank accounts rarely depend on the time of the transaction (i.e., time of day) and geography;
non-cash payments are much cheaper to service than cash payments;
in addition, for organizations it is more preferable to make payments through, since such payments have much fewer requirements for registration, organization and accounting than for cash transactions. Therefore, many start-up companies, in order to save money and protect themselves from fines for errors in compliance and in application or non-use, are switching to non-cash payments. Large, experienced companies are also striving for this.

As for ordinary citizens, for them, non-cash payments are convenient, since it is enough to have a payment card to make a payment, and beneficial, because when paying with a card, fees for settlement services are often not charged.

But the state also benefits from the growth of non-cash payments; in particular, the circulation of the money supply is controlled, and a decrease in the amount of cash in circulation reduces the level of inflation.

Kinds. Their advantages and disadvantages

In legal nature there is several forms, in which non-cash payments are carried out.

Molds and tools

In accordance with Bank of the Russian Federation Regulation No. 383-P, these forms include:

Settlements using a payment order. In this case, a document is drawn up that contains an instruction to the bank, at the expense of the payer’s funds, to transfer the amount specified in the payment document. The transfer is carried out within the time frame and to the person specified in the order. This translation option is considered one of the simplest and most traditional. Valid for 10 days, which does not include the day the document was drawn up. This payment format is available even to an ordinary citizen who does not have a current account. The inconvenience of settlements through payment orders is that if an error is made in the document during execution, it can cause a significant delay in payment or its sending to the wrong recipient of funds;
Payments via letter of credit. In fact, this is a special account that is used only for settlements on transactions that require the intermediation of the bank. In other words, a letter of credit is an order from the payer to the bank to transfer funds to the recipient only if the latter complies with special conditions, for example, delivery of goods, provision of documents and other conditions. The effect of a letter of credit can be described in simple terms as follows: the buyer opens a letter of credit in his bank and transfers there the cost of his purchase, but the supplier will be able to receive these funds subject to delivery of the goods and transfer of accompanying documents to the bank where the letter of credit was opened. And then the bank transfers funds. The convenience of this form of payment lies in the security of the transaction. But the disadvantage of a letter of credit is its high cost, its isolation from the bank account agreement (the letter of credit is opened separately), the participation of several parties in the transfer of funds: the buyer and the supplier, the issuing bank (it opens the letter of credit) and the executing bank (it executes the letter of credit) . By the way, often one bank can be both the executor and the issuer;
Settlements through collection orders or collection. Their specificity is that such calculations are possible only if the claimant (recipient) has the rights to make claims against the debtor’s (payer) account. These rights may be provided for by law or by an agreement concluded between the account holder (debtor) and the bank. Collection is inherently demanding. Those. In order to collect the required amount, the recipient of the funds must provide the bank holding the payer's account with the necessary information about the debtor and his obligation. Also, the collection order is not inherently of a notification nature. The debtor often finds out about the write-off only after the money has been withdrawn from him. And this can make it difficult for the debtor to carry out other banking operations due to a lack of funds in the account;
Payments through checkbooks. This option can be conditionally called cash-non-cash, since it involves debiting funds from the drawer’s account to the check holder’s account or issuing cash to him. Moreover, settlement of checks is carried out only on the condition that the drawer has a sufficient amount of money in his account and after confirming the identity of the bearer of the check and the authenticity of the check itself;
Payments in the form of direct debit. In this case, the transfer of money is made at the request of the recipient. To perform this transfer, the operator who will perform the settlement operation must have an agreement with the payer and his acceptance (consent) to carry out such an operation. Such calculations are carried out within the framework of the national payment system of Russia and in the presence of a payment card. The cardholder's acceptance of the debiting of funds from the card must be enshrined in an agreement or other document that supplements the agreement;
Payments in the form of electronic money transfer. As part of this type of non-cash payments, an individual (citizen) provides the operator with funds for conducting transactions, both from his personal bank account or without it, and from the accounts of organizations and entrepreneurs that provide funds in favor of this citizen. But this is only possible if the agreement between the individual and the operator provides for such a right. As for entrepreneurs and organizations, they can only use funds from their bank accounts.
The last two types of non-cash payments are regulated by the law “On the National Payment System” dated June 27, 2011. No. 161-FZ.

The advantages of non-cash payments are described in the following video:

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Principles of non-cash payments

Cashless payment system based on the following principles:

Based on these principles, not only the construction of a non-cash payment system is carried out, but also their implementation.

Order of conduct

Any non-cash payments are carried out only if you have an account opened under a bank account agreement. However, the current legislation of the Russian Federation provides for the possibility of conducting non-cash transactions without the payer opening a current account. But this is only possible when making payments by ordinary citizens whose transfers of funds are not related to business activities.

To conduct non-cash payments, an account can be opened either in a bank or in another credit institution that has a license from the Bank of Russia to carry out such operations.

To make non-cash transfers payers can open:

All these accounts can be opened in rubles and in foreign currencies.

Accounting Rules

To record non-cash transactions, organizations use account 51 “Current accounts”, where analytics are built for each current account opened by the organization. All transactions are reflected on the basis, for example, on the basis of payment orders, collection orders, etc. And to reflect transactions on special accounts, organizations use account 55 “Special bank accounts” with analytics on letters of credit, deposits, check books, and other similar forms of non-cash payments.

Entrepreneurs do not use it, but they record income and expense transactions on a bank account in their books of income and expenses. And based on the register data, the calculation is carried out. They also use payment orders or collection orders, memorial orders, etc. as confirmation of non-cash transactions.

As for ordinary citizens, they can receive statements from their accounts to control their funds.

Responsibility for violation of settlement relations

Punishment for such violations is provided for in Chapter 15 of the Code of Administrative Offenses of the Russian Federation. Moreover, both account holders and credit institutions are punished.

For example:

In case of violation of work with a special account, payment agents may be charged from 40 to 50 thousand rubles;
if the bank violated the deadline for transferring funds to the budget from the taxpayer’s account, then up to 5 thousand rubles will be collected from the bank official.

The history of occurrence and basic principles of these types of calculations are described in the following video lecture:

Cashless payments- settlements carried out between an individual and a legal entity without the use of cash, by transferring funds through a bank from the payer’s settlement (current) account to the recipient’s account.

This payment format is available to everyone - legal entities, entrepreneurs and ordinary citizens.

Cashless payment is one of the most convenient options for making payments due to the high speed of payments and the almost complete absence of regulatory restrictions in making payments.

During non-cash payments, funds are credited and written off electronically.

At the end of the working day, the account owner is provided with an account statement, which reflects the balance at the beginning and end of the day, as well as all incoming and outgoing transactions, which allows the account owner to control cash flows.

Forms of non-cash payments

There are several forms in which non-cash payments are made:

settlements using payment orders;

settlements via letter of credit;

settlements through collection orders or collection;

payments through check books;

payments using plastic cards;

settlements in the form of electronic money transfer.

Settlements using payment orders

In this case, a document is drawn up, which contains an instruction to the bank to transfer the amount specified in the payment document at the expense of the payer.

A payment order as a form of settlement for the execution of a transfer is a payment instruction, according to which the sending bank transfers funds to the receiving bank to the person specified in the order.

The parties are the payer and the payee, the participant is the bank that carries out the transfer operation.

The transfer is carried out within the time frame and to the person specified in the order.

The validity period of the payment order is ten days, which does not include the day the document was drawn up.

Settlements via letter of credit

A letter of credit is a special account that is used for settlements on transactions requiring the mediation of a bank.

A letter of credit is an order from the buyer's bank to the supplier's bank to pay the invoices of this supplier for goods shipped or services provided under the conditions specified in the letter of credit application.

Payments under a letter of credit include:

the applicant who applies to the bank with a request to open a letter of credit;

recipient of funds;

a bank that is engaged to transfer a letter of credit to the recipient of funds.

In the case of making payments using a letter of credit, the payer instructs the bank to transfer funds to the recipient, but only if the recipient of the funds complies with special conditions, for example, delivery of goods, provision of documents and other conditions.

Settlements using a letter of credit are carried out as follows.

The buyer opens a letter of credit with his bank and transfers there the cost of his purchase.

The supplier will be able to receive these funds provided that the goods are delivered and the accompanying documents are transferred to the bank where the letter of credit is opened.

And only after this the bank transfers funds.

The convenience of this form of payment lies in the security of the transaction.

Settlements through collection orders or collection

Such calculations are possible only if the claimant (recipient) has the right to make claims against the debtor's (payer) account.

These rights may be provided for by law or by an agreement concluded between the account holder (debtor) and the bank.

Collection is inherently demanding.

Thus, the recipient of funds, in order to collect the required amount, must provide the bank holding the payer’s account with the necessary information about the debtor and his obligation.

Payments using check books

Payments by checks from checkbooks are made by:

legal entities (entrepreneurs) or individual entrepreneurs - check holders who are recipients of payment by check from the checkbook;

individuals - check drawers.

In this case, funds are written off from the drawer's account to the check holder's account or cash is issued to him.

Checks are settled only if the drawer has a sufficient amount of money in his account and after the identity of the bearer of the check has been confirmed and the authenticity of the check itself has been verified.

Payments using plastic cards

A plastic card is a payment instrument through which its holders can make non-cash payments and receive cash. Payments with plastic cards presuppose the presence of a certain system, which includes banks and other participants who jointly issue into circulation and carry out transactions using plastic cards.

Non-cash payments using plastic cards are made in accordance with an agreement concluded by the bank with the owner of the payment system in accordance with the standards and rules established by it.

Payments in the form of electronic money transfer

As part of this type of non-cash payments, a citizen () provides the operator with funds from his personal bank account for conducting transactions.

Principles of non-cash payments

The non-cash payment system is based on the following principles:

principle of legality. All non-cash transactions are carried out in accordance with legal requirements and are carried out only within the framework of the law;

principle of sufficiency of funds. All settlement transactions must be secured with an amount sufficient to make payments;

principle of acceptance. This principle is that without the consent or prior notice of the account holder, no funds can be debited from the account;

the principle of conducting all operations on the basis of a contract. This principle is based on the fact that the servicing bank is obliged to act only within the framework of the agreement valid between it and the account holder, which establishes the rules of relations between the bank and the owner of the account opened with the bank;

principle of urgency of payment. This means that any payment made from a bank account must be made within the deadline specified by the payer;

the principle of freedom of choice. The essence of this principle is that the payment participant is free to choose any type of non-cash payments. And the bank cannot influence this choice.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Wire transfer: details for an accountant

Federal Law N192-FZ: changes in the procedure for applying cash registers
CCP is necessary for all cases of non-cash transfers, including between...

In the modern world there are many payments for services and goods. Let's talk about this and figure out what payment systems exist.

Let's define the terminology

So what is a payment system? This is a set of organizational actions, forms, procedures that improve the monetary circulation system. In essence, this is a huge number of contractual relations, rules, methods that enable absolutely all participants to carry out financial transactions and pay each other.

What challenges do payment systems face?

Payment systems perform a number of tasks:

Safety and efficient operation.
Reliability, which guarantees the absence of any disruptions in the operation of payment systems.
Process workflows quickly and cost-effectively.
An honest approach that meets all the necessary criteria.

In general, for any such system the main function is to ensure dynamic economic turnover.

The individual elements of payment systems are very closely related to each other. Their relationship is carried out according to certain rules that are included in state regulations. The work of the Russian payment system is built on legal documents, thanks to which its functioning occurs. They regulate a set of procedures that are necessary for the operation of this structure and the transfer of funds from one counterparty to another.

The procedures of the payment system include forms of non-cash payments, norms of payment documents and all means used for communication (software, Internet, telephone lines, hardware).

Elements of payment systems

Payment systems consist of the following elements:

Organizations carrying out money transfers, repayment of financial obligations.
Monetary instruments and systems that ensure the transfer of funds between counterparties.
Contractual relations regulating the correct and clear procedure for non-cash payments.

All elements are very closely interconnected, their interaction occurs according to certain rules, enshrined in legal documents. Compliance with them is mandatory for absolutely all participants.

Types of payments

According to Article 140 of the Civil Code of Russia, payments within the country are made both in cash and non-cash. We can say that they are all divided into two types. Let's talk about them in more detail.

The cash payment system involves paying for goods and services from hand to hand. In everyday life, each of us faces this.

Payment by bank transfer occurs without the presence of cash; instead, funds are deposited into a current account or electronic wallet.

What are the payment methods in cash?

So, there are several ways to pay with real money. Let's list them:

"Cash" at the box office, through couriers or by transferring funds from the customer to the contractor.
Using self-service terminals Qiwi, Cyberplat, Eleksnet and many others. A person selects the service he needs on the screen and deposits banknotes into the bill acceptor. Almost all services and even loans are paid in such terminals.
In ATMs that have a cash acceptance function. Again, the desired operation is selected, the purpose of the payment is indicated, and the bills are entered.
Payment in banks or at the post office. Most people of retirement age prefer there. To do this, you only need to provide or simply provide the recipient’s details, and also give the money to the cashier.
Another popular payment method in the country is transfers (for example, using the companies “Zolotaya Korona”, “Leader”). To apply for them, you just need to come to the selected branch, provide the recipient’s details and deposit money.

Payment by bank transfer

Non-cash payments can be contact and contactless. Let's look at their features in more detail.

1. Payments using bank cards with a magnetic stripe are the most popular option at present. However, these began to gradually replace more secure cards with a chip. To make a purchase, you just need to insert it into the terminal or swipe it through a reader. Then the person just has to enter his PIN code, and the money will leave his account. That's all, the goods have been paid for.

2. Payment using MasterCard or Visa. This is a very common type of contactless payment for purchases. To pay, you just need to bring your card to the terminal, and the goods will be automatically paid for without specifying a PIN code. Of course, this type of calculation is very convenient. The only drawback is that the payment amount for one purchase cannot be more than a thousand rubles. It turns out that if you want to purchase a product worth, for example, two thousand, then you won’t be able to pay using a contactless method. You will have to insert the card into the terminal and still enter the PIN code. By the way, we note that not all stores have the appropriate devices.

3. There is also the option to pay using your card details. This is also a contactless method. It is most often used to pay for online purchases. How is the transaction carried out? You need to enter the required card details in the fields. This could be, for example, a last name, a security code. After filling out the details, you will still need to confirm the operation itself. After this, the funds will be debited from your account.

4. Payments by electronic money using Internet wallets "Yandex.Money", Kiwi, Webmoney. To pay for purchases and services, you need to open a personal wallet of any payment systems and make a payment or transfer funds using the company details.

5. Payment via mobile phones with NFS technology. To be honest, this contactless method is not yet very popular in Russia. The technology allows you to pay by holding your mobile phone to a special reading machine. To be able to use this service, you need to buy a SIM card that supports NFS technology, and also install another antenna in your phone. After this, payments can be made with one touch by placing the mobile phone on the terminal. The funds will be debited from your smartphone account. And although in the Russian Federation, as already mentioned, the use of such technology is not yet very widespread, at the moment it is still possible to pay using this method in the Moscow metro.

6. using Internet banking. This is also a method of non-cash payment for services and purchases. To use it, you need to go to Internet banking, find the correct category, enter the details and select the account for withdrawal. The operation is confirmed by entering the code.

All over the world, the most popular payment systems are still non-cash transactions. In their favor is not only the convenience and speed of their implementation, but also complete safety at relatively low cost.

Which type of payment is more profitable?

Of course, the electronic payment system is the most beneficial and convenient, no matter how you look at it. It makes it possible to make purchases very quickly and simplifies the entire payment process. Moreover, costs are reduced. Let's give a simple example when buyers and sellers are in different regions. There is no way to do this without using cashless payments. However, despite all the visible benefits, it can only be implemented if one has a certain level of technology, culture, and education. Historically, cash came first. There were no non-cash payments before, and there could not have been. The level of development of society and technology simply did not allow this.

Today, cash payments are typical only for more backward countries. Expert research suggests that in the future, non-cash payment systems will replace cash payments.

Why do we need a payment system?

The need to pay by bank transfer at one time led to the emergence of a system of settlements between banks with each other, since payers and recipients were serviced by different financial organizations. In Russia, the Russian Federation payment system was developed for transfers between banks. Each country organizes its own structures to ensure safe and fast circulation of funds within the state. Together they form international payment systems. Thanks to this, trade relations are possible between different countries, sometimes located on different continents.

Instead of an afterword

Currently, the economy of any country is a huge branched network of relations of a large number of constituent entities. The basis of all relationships, oddly enough, are various calculations and payments, which would be impossible without a clear organization of the payment system.

The global financial system is constantly improving. The main priority of banks and legal entities is the security and speed of transactions. Because of this trend, non-cash funds have become very popular. What is a non-cash payment and what are the methods for making it?

What is cashless payment

The presented payment format is implemented by money transfers through bank accounts without the use of paper currency and coins. It can be used by legal entities, individuals and entrepreneurs. The concept of non-cash payments implies the use of payment cards, bills and checks to carry out transactions. The transfer of payments occurs between the parties to the property relationship or with the help of an additional entity represented by a credit institution.

Essence

Organizing financial transactions using this type of payment is beneficial to banks and the state, because allows you to avoid a sharp increase in treatment delays. The essence of non-cash payments is the implementation of payments by transferring currency to accounts intended to replace cash. By using a non-cash form of payment at an enterprise, you can get rid of cash registers and comply with the rules for their use.

Advantages and disadvantages

The main advantage of this payment method is its flexibility. Non-cash money can be stored in special accounts for an unlimited time. Bank documents can be connected to the transaction at any time. They establish and confirm the fact of the transaction. Enterprises that use non-cash payments are freed from the need to constantly transfer money to the bank.

The main disadvantage of the method is its dependence on the bank. A non-cash transfer cannot be carried out if the holder of the funds has problems with their turnover. Owners of regular and special accounts will have to pay the bank a commission for transactions performed. The pros and cons of non-cash payments compensate each other, making this payment method the most convenient in the realities of our time.

Forms of non-cash payments

The characteristics, structure, and meaning of payment transactions are determined by their type. Depending on the variety, they can be used by enterprises and individuals. In the Russian financial system, the following forms of non-cash payments are distinguished:

transfers using payment requests and orders;
letter of credit payments;
payments through check books;
collection settlements;
payments by electronic money transfer;
money transfers by direct debit.

Types of non-cash payments

Payments of this type are classified according to various criteria. Depending on the economic nature, remittances are needed to pay for non-commodity transactions and to purchase goods or services. Payments can be intra-republican and interstate. Funds transferred within the state are divided depending on the region and locality. The following types of non-cash payments are also distinguished:

guaranteed, in which the collateral is the funds reserved in the budget account;
non-guaranteed;
transfers with instant debiting of funds from the account;
payments with deferred transfer of money.

Methods

Payment documents represent legally formalized demands, instructions and orders for the transfer of funds for the receipt of goods, services, and works. They can be implemented in the form of collection orders, bank transfers, letters of credit. Depending on the type of payment document, contact and contactless methods of non-cash payments are distinguished. These include:

payments using a bank card through POS terminals;
transferring money from cards using Pay Wave/PayPass technology;
payments using card details, often used to pay for services via the Internet and purchase goods in stores;
sending money through online wallet systems (QIWI, WebMoney, Skrill, etc.), where special terminals or transfers from bank cards are used to top up the balance;
Internet banking services offered to users of Sberbank and other financial organizations;
payments using NFS technology via smartphone.

Cashless payment system

It is based on bank accounts with settlement documents. The non-cash payment system must work as quickly as possible in order to quickly execute payment orders, open accounts for new clients, and maintain a continuous flow of funds. If economic authorities come to an agreement, then payments can be made bypassing the bank.

Principles of organization

The presented payment method is one of the important tools for the development of the country's market economy. It is voluntary in nature, allowing you to transfer and receive wages, savings from deposits and other income without visiting financial institutions. Continuity of money transfers is ensured by the principles on which the organization of non-cash payments is based:

Enterprises and organizations participating in operations themselves choose their form, regardless of the scope of their activities.
The client's rights to manage funds are not limited.
Transactions are implemented on a first-come, first-served basis.
Payments are transferred from account to account if funds are available.

Implementation principles

Compliance by business firms and banks with established rules ensures that this type of payment meets modern requirements such as reliability, efficiency, and speed of transactions. For this purpose, principles for implementing wire transfers were developed. The procedure for making non-cash payments is determined by the following principles:

The principle of acceptance. Without obtaining the consent or notification of the cash account holder, funds cannot be debited. This rule even applies to requests from government agencies.
The principle of freedom of choice. Payment participants can conduct transactions in any form convenient for them. Financial organizations cannot influence the choice of non-cash payment methods.
The principle of legality. All operations must be carried out within the framework of current legislation and regulated by it.
The principle of urgency of payment. Any transfer of funds must be carried out within the time frame established by the payer. If they were violated, then sanctions fall on the bank.

These principles not only lie in making payments without withdrawing currency, but also in their implementation. The payer's current account must always have the required amount of funds to carry out transactions. All transactions are always carried out on the basis of an agreement between the bank and the account holder. You can go beyond the scope of the agreement only if a new contract is concluded with the client.

Rules for non-cash payments

Financial law regulates all monetary transactions between entrepreneurs, individuals and legal entities, shops, and other institutions. For these purposes, rules for non-cash payments were developed, the main one of which states that money should be debited from the client’s account only by his order. Payment documents used for transactions must contain:

TIN of the account owner;
name and account number of the credit institution;
name of the payer's bank;
account number and BIC of the transfer recipient.

Payment by bank transfer

Money transfer is carried out using one of the methods listed above. The correspondent account reflects the details of the sender and recipient of the funds, the amount of the transfer and the name of the paid service or product. Therefore, if the seller does not fulfill his obligations, the non-cash payment will be returned to the buyer with the exception of the banking system commission.

Refund to buyer

The customer has the right to return or replace goods purchased in the store. Refunds to the buyer by bank transfer are carried out upon presentation of the product, receipt, warranty card, and identity documents. Scans of the listed documents must be sent to the store’s mail. The transfer of funds to a client may be refused in the following situations:

the product is a food product and is of good quality;
documents on the transfer of funds are lost;
the purchase belongs to the list of non-replaceable products.

Purchase returns

Products of inadequate quality must be sent by the client to the store warehouse. The return of goods by bank transfer is stipulated in the contract of each enterprise separately. The company can compensate for the costs of sending the goods if such a clause is included in its rules. Non-cash forms of payment involve the transfer of money to the buyer's current account immediately after sending the products back to the seller.

Video

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LLC on OSNO, produces its own products and sells them, works only by bank transfer with LLC or individual entrepreneur. Sales of products to individuals and documentation are in the article.

Question: We are an OSNO LLC, we produce our own products and sell them, we work only by bank transfer with the LLC or individual entrepreneur. Can we accept payment for products to a bank account from an individual, and do we need to send a check to the cash register? At the moment we do not have a cash register. How should an individual make a payment in order to avoid using a cash register? if we can accept payment from an individual and not punch a check, then until what period can we do this, until 01/01/2019? or more?

Answer: LLC has the right to accept non-cash payments from individuals. faces. The use of cash register in this case depends on whether the payment was made using an electronic means of payment or without. Electronic means of payment include payment cards, the client-bank system, and electronic wallets.

If an individual pays with a card at a bank, with a card through a terminal at a bank, or pays through an online bank, then these are payments by electronic means of payment, and the company is not exempt from using cash register systems. There is no deferment until July 2019. You will need to generate a check no later than the day following the day of settlement, but no later than the moment the goods are transferred.

From July 1, 2019, more organizations and individual entrepreneurs must use CCP. A convenient table will help you understand whether your company needs to use cash registers.

But if a physicist pays in cash through an operator or in cash through a terminal at a bank, then the seller should not punch the check. The deferment is valid until 07/01/2019. This is not an electronic means of payment, but a regular non-cash payment.

In order to understand how physical. the person who paid needs to understand the statement, or find out about the payment method from the buyer himself. To avoid this, you can punch checks for all receipts from individuals into your current account. The inspectorate will not fine you for extra checks.

Rationale

New changes in Law No. 54-FZ: how to take them into account in your work

Change 1. A cash register is required for all non-cash payments

The requirement for which payment methods must be used is changed. The law introduced the concept of “non-cash payment procedure”. Before the amendments, the law required the use of cash register systems only for cash payments and non-cash payments using electronic means of payment (EPP). The definition of ESP is in the Law of June 27, 2011 No. 161-FZ “On the National Payment System”. This is for example:
- bank card;
- any electronic wallets;
- online bank, etc.

Since July 3, 2018, the law requires the use of cash register systems for any method of non-cash payment. For example, when paying by receipt or payment order through a bank. But additional checks will need to be punched only from July 1, 2019. Non-cash payments, except electronic means, were exempted from cash register until July 1, 2019.

Answers to frequently asked questions

Is it now necessary to use cash register systems for non-cash payments with individuals?

Yes need. From July 1, 2018, it is necessary to use cash register systems, but only when making payments using electronic means of payment. For example, when paying through electronic wallets and online banking. For new non-cash payment methods there is a deferment until July 1, 2019. That is, when paying receipts and payment orders through an operator at a bank, cash register will need to be used only from July 1, 2019.

Is it necessary to use cash register systems for non-cash payments with organizations and individual entrepreneurs?

No, for non-cash payments with organizations and individual entrepreneurs, it is not necessary to use cash register systems in principle. An exception is settlements with the presentation of an electronic means of payment. For example, when making payments using a card. If payments are made through the Client-Bank system, then cash register is not required. This is a non-cash payment without presenting an electronic means of payment. Similarly, a cash register is not needed if the payment goes to the individual entrepreneur’s savings book.

Change 2. We clarified in which calculations to use CCP

The law expanded the concept of “settlements”. In particular, it now includes:
- accepting interactive bets;
- receipt and payment of prepayments or advances, their offset or return;
- provision and repayment of loans to pay for goods, works, services;
- providing or receiving other consideration for goods, works, services.

When offsetting or returning advances and prepayments, as well as providing or receiving other counter-provisions, the CCP may not be used until July 1, 2019. A similar deferment was given for providing loans to pay for goods, work, and services.

Answers to frequently asked questions

Is cash register necessary when issuing reports and salaries?

Need not. The issuance of accountable money or wages to an employee is not related to payments for goods, works and services.

Should the buyer use cash register when paying in cash?

When both the seller and the buyer are an organization or individual entrepreneur and payment is made in cash or by presenting, for example, a corporate card, it is enough for one party to use the cash register. It would be logical for this to be the seller.

Should I use cash register if I received an erroneous payment?

No, payment is not related to the receipt and payment of funds for goods, work and services. There is no need to reflect the received amount as sales. But if you took it into account as a sale, run checks for receipt and return, and the payment itself must be returned.

Change 5. The date of issue of the check for non-cash payments has been determined

In the previous version of the law there was only a requirement to punch the check at the time of settlement. There were also clarifications from the Ministry of Finance and the Federal Tax Service that the check must be punched at the moment when the bank notified the seller about the execution of the payment.

The new law clearly defines at what point to generate a cash receipt for non-cash payments, except for payments on the Internet, and hand over the receipt to the buyer. The check must be punched before the delivery of the goods, but no later than the next business day after payment. For more details on when to hand over the check to the buyer, see the table below.

Situation	Deadline for handing over the check to the buyer
Buyer has provided payments for goods, works and services	The check must be sent electronically at the time the check is generated
Buyer did not provide email address or subscriber number when payments for goods	A paper receipt must be sent along with the goods.
Buyer did not provide email address or subscriber number when payments for work, services	A paper check must be sent to the buyer during his first direct interaction with the seller

What is changing. The law clarified that the seller does not use the cash register if another company or individual entrepreneur pays him by bank transfer. There is an exception to this rule. The check will have to be punched if the buyer - a company or businessman - uses an “electronic means of payment with presentation” when making payments (Clause 9, Article 2 of Law No. 54?FZ as amended by Federal Law dated 07/03/2018 No. 192-FZ).

How to interpret the amendments. First, let's understand what an electronic means of payment is. By law, this is a means that allows the client to draw up, certify and transfer a payment using the Internet, electronic media, including payment cards and other technical devices (Clause 19, Article 3 of the Federal Law of June 27, 2011 No. 161? FZ). The Central Bank explained that electronic means of payment include payment cards and the “client-bank” system (Information of the Bank of Russia “Answers to questions related to the application of certain provisions of Law No. 161?FZ, letter of the Bank of Russia dated 02.05.2012 No. 14 -27/270). Thus, if a firm pays through a client-bank, it does not actually present such electronic means to the merchant. But if an accountable person of another company pays with a card - personal or corporate, by applying it to the POS terminal, then the seller is obliged to punch a cash receipt with the “receipt” sign. The accountant will attach this check to the advance report when he reports to his place of work.

If you give your employee accountable cash or card so that he can buy materials from another company, then you do not need to issue a receipt for the expense. This was confirmed to us by a Federal Tax Service specialist.

What is changing. The law clarified that companies can refuse checks until 07/01/2019 if the physicist pays by bank transfer, but there is an exception to this rule - payments using an electronic means of payment. You will need to generate a check no later than the day following the day of settlement, but no later than the moment the goods are transferred.

How to interpret the amendments. In Change 1 we already figured out what electronic means are. If an individual pays with a card at a bank, with a card through a terminal at a bank, or pays through an online bank, then these are payments by electronic means of payment, and the company is not exempt from using cash register systems. But if a physicist pays in cash through an operator or in cash through a terminal at a bank, then the seller should not punch the check.

At the same time, the accountant cannot understand from the bank statement how the buyer paid. We analyzed the corresponding account and the name of the payment in the bank statements to understand how the individual paid for the services. If the first five digits in the correspondent account are 40817, it means the client paid from his account through online banking (see sample statement below). In this case, CCT is required. But if the first five digits in the account number are 30233, then it is impossible to understand what kind of calculations these are. As bankers told us, these can be payments either in cash or by card. Thus, the accountant cannot find out how the client paid unless the buyer himself reports it. Therefore, in order not to run into fines, it is safer to buy a cash register now. And in order not to have to understand the statement, you can punch checks for all receipts from individuals into the current account. The inspectorate will not fine you for extra checks.

If the client has provided a phone number or e-mail before settlement, the company will send a cash receipt to this number or e-mail address. If the client did not provide contact information or the organization does not have the technical ability to transfer the receipt by email or mobile phone, then a paper receipt must be issued along with the goods.

Vladislav Volkov answers:

Deputy Head of the Department of Taxation of Personal Income and Administration of Insurance Contributions of the Federal Tax Service of Russia

“Inspectors will compare the income of individuals in 6-NDFL with the amount of payments calculated for insurance premiums. Inspectors will begin to apply this control ratio starting with reporting for the first quarter. All control ratios for checking 6-NDFL are given in. For instructions and samples of filling out 6-NDFL for the first quarter, see the recommendations.”