Bad day, dear individual entrepreneurs.
The Ministry of Finance today published a letter that will be very interesting to those individual entrepreneurs who accept payments from individual clients to the current account of the individual entrepreneur in the bank. Previously, the statement was repeatedly met that if an entrepreneur accepts payment from individual clients to an individual entrepreneur's current account (for example, through Sberbank), then this should not be accompanied by the issuance of a cash register receipt or SRF.
After all, the money goes to the IP account, and is not accepted by the IP from the individual personally. Many individual entrepreneurs do this.
But the Ministry of Finance has the opposite opinion, which was given in a letter dated April 28, 2017 No. 03-01-15 / 26324. (published only today).
A certain businessman asked a question to the Ministry of Finance ( important points highlighted in yellow as usual):
The organization carries out wholesale and retail trade New Year's packaging, New Year's gifts and related products. The goods are sold to organizations, individual entrepreneurs and individuals. Along with the goods, buyers are issued with invoices and invoices. Payment for goods is carried out by buyers or through non-cash payments through credit institutions with subsequent crediting Money to the settlement account of the organization under the agreement on settlement and cash services between the bank and the organization, or using cash. Bank cards not accepted for payment, since the annual revenue does not exceed 60 million rubles.
Including from the explanations of the Ministry of Finance of Russia it follows that if cash settlements in payment for goods made by buyers (including individuals) are carried out through non-cash payments through credit institutions with the subsequent crediting of funds to the settlement account of a trade organization under an agreement on settlement and cash services between the bank and the organization, then the trade organization does not need to use cash registers, since the proceeds when the buyer pays for the goods does not go to the organization's cash desk, but to its current account in the order of non-cash receipts of funds.
Do trade organizations have in connection with the entry into force Federal law dated 03.07.2016 N 290-FZ "On Amendments to the Federal Law" On the Use of Cash Register Equipment in Cash Settlements and (or) Payments Using Payment Cards "and certain legislative acts Russian Federation» duty to apply CCP when paying for goods by individualsthrough non-cash settlements through credit institutions with the transfer of funds to the settlement account of a trade organization, when the proceeds when paying for goods by the buyer does not go to the cashier of the organization, but to its settlement account in the order of non-cash receipts of funds?
To which I received an answer from the Ministry of Finance:
Federal Law N 54-FZ is not provided for special conditions(exceptions) in relation to the use of CRE for the user (seller) when the buyer pays for the goods by means of a payment order through credit organization.
At the same time, in accordance with paragraph 2 of Article 1.2 of Federal Law N 54-FZ, when calculating the user is obliged to issue cashier's check or a form of strict reporting on paper and (or) if the buyer provides the user before the calculation of the subscriber number or address Email send a cashier's check or a strict reporting form to electronic form the buyer to the provided subscriber number or e-mail address.
Here's a parsley, dear readers. According to the opinion of the ministry, with a similar method of accepting payments from July 1, 2017, it is necessary to start using the online cash register or issue BSO to individuals ...
You can easily find the full text of the letter on the Internet.
I really hope that this, frankly, controversial letter will be withdrawn over time. Let me remind you that there was already a similar situation when an individual entrepreneur on the USN was forbidden by a letter from this respected organization to deduct 1% of an additional contribution from the tax on the USN of an amount exceeding 300,000 rubles a year, and then, literally a couple of weeks later, that letter was withdrawn. There was a lot of noise if anyone remembers what happened at the end of 2015.
It also leaves the question of how to technically implement this? When exactly do you need to issue a cashier's check in this case?
In short, this letter raises more questions than answers.
Best regards, Dmitry Robionek.
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Question: The organization carries out wholesale and retail trade in New Year's packaging, New Year's gifts and related products. The goods are sold to organizations, individual entrepreneurs and individuals. Along with the goods, buyers are issued with invoices and invoices. Payment for goods is carried out by buyers either through non-cash settlements through credit institutions with the subsequent crediting of funds to the settlement account of the organization under an agreement on settlement and cash services between the bank and the organization, or using cash. Bank cards are not accepted for payment, as the annual revenue does not exceed 60 million rubles.
Including from the explanations of the Ministry of Finance of Russia it follows that if cash settlements in payment for goods made by buyers (including individuals) are carried out through non-cash settlements through credit institutions with the subsequent crediting of funds to the settlement account of a trade organization under an agreement on settlement and cash services between the bank and the organization, then the trade organization does not need to use cash registers, since the proceeds when the buyer pays for the goods does not go to the organization's cash desk, but to its current account in the order of non-cash receipts of funds.
Does it appear for trade organizations in connection with the entry into force of the Federal Law of 03.07.2016 N 290-FZ "On Amendments to the Federal Law" On the Use of Cash Register Equipment in the Implementation of Cash Payments and (or) Payments Using Payment Cards " and certain legislative acts of the Russian Federation "the obligation to apply the CCP when paying for goods by individuals through non-cash settlements through credit institutions with the transfer of funds to the settlement account of a trade organization, when the proceeds when paying for goods by the buyer does not go to the cashier of the organization, but to its settlement account in the order of non-cash cash receipts?
Answer:
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
The Department of Tax and Customs Policy has considered the appeal and reports the following on the use of cash registers (hereinafter - CCP).
In accordance with clause 1 of Article 1.2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers when making cash settlements and (or) settlements using electronic means of payment" (as amended by Federal Law of 03.07.2016 N 290-FZ "On Amendments to the Federal Law" On the Use of Cash Register Equipment in Cash Settlements and (or) Payments Using Payment Cards "and Certain Legislative Acts of the Russian Federation") (hereinafter - Federal Law N 290-FZ) (hereinafter - Federal Law N 54-FZ) KKT is applied on the territory of the Russian Federation in mandatory all organizations and individual entrepreneurs when they carry out settlements, with the exception of cases established by Federal Law N 54-FZ.
Federal Law N 54-FZ does not provide for special conditions (exceptions) in relation to the use of CRE for the user (seller) when the buyer pays for the goods by means of a payment order through a credit organization.
At the same time, in accordance with paragraph 2 of Article 1.2 of Federal Law N 54-FZ, when making a settlement, the user is obliged to issue a cashier's receipt or a strict reporting form on paper and (or) if the buyer provides the user with a subscriber number or email address, send a check or a form of strict reporting in electronic form to the buyer to the provided subscriber number or e-mail address.
At the same time, we inform you that this letter of the Department does not contain legal norms or general rules specifying normative prescriptions, and is not a normative legal act. In accordance with the letter of the Ministry of Finance of Russia dated 07.08.2007 N 03-02-07 / 2-138, the sent opinion of the Department is of an informational and explanatory nature on the application of the legislation of the Russian Federation and does not prevent one from being guided by the norms of legislation in an understanding that differs from the interpretation set forth in this letter.
Question: The organization carries out wholesale and retail trade in New Year's packaging, New Year's gifts and related products. The goods are sold to organizations, individual entrepreneurs and individuals. Along with the goods, buyers are issued with invoices and invoices. Payment for goods is carried out by buyers either through non-cash settlements through credit institutions with the subsequent crediting of funds to the settlement account of the organization under an agreement on settlement and cash services between the bank and the organization, or using cash. Bank cards are not accepted for payment, since the annual revenue does not exceed 60 million rubles.
Including from the explanations of the Ministry of Finance of Russia it follows that if cash settlements in payment for goods made by buyers (including individuals) are carried out through non-cash settlements through credit institutions with the subsequent crediting of funds to the settlement account of a trade organization under an agreement on settlement and cash services between the bank and the organization, then the trade organization does not need to use cash registers, since the proceeds when the buyer pays for the goods does not go to the organization's cash desk, but to its current account in the order of non-cash receipts of funds.
Does it appear for trade organizations in connection with the entry into force of the Federal Law of 03.07.2016 N 290-FZ "On Amendments to the Federal Law" On the Use of Cash Register Equipment in Cash Settlements and (or) Payments Using Payment Cards " and certain legislative acts of the Russian Federation "the obligation to apply CCP when paying for goods by individuals through non-cash settlements through credit institutions with the crediting of funds to the settlement account of a trade organization, when the proceeds when paying for goods by the buyer does not go to the cashier of the organization, but to its settlement account in the order of non-cash cash receipts?
Answer: The Department of Tax and Customs Policy has reviewed the appeal and reports the following on the use of cash registers (hereinafter - CCP).
In accordance with clause 1 of Article 1.2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers for cash settlements and (or) settlements using electronic means of payment" (as amended by Federal Law of 03.07.2016 N 290-FZ "On Amendments to the Federal Law" On the Use of Cash Register Equipment in Cash Payments and (or) Payments Using Payment Cards "and Certain Legislative Acts of the Russian Federation") (hereinafter - Federal Law N 290-FZ) (hereinafter - Federal Law N 54-FZ) KKT is applied on the territory of the Russian Federation on a mandatory basis by all organizations and individual entrepreneurs when they carry out settlements, with the exception of cases established by Federal Law N 54-FZ.
Federal Law N 54-FZ does not provide for special conditions (exceptions) regarding the use of CRE for the user (seller) when the buyer pays for the goods by means of a payment order through a credit organization.
At the same time, in accordance with clause 2 of Article 1.2 of Federal Law N 54-FZ, when making a calculation, the user is obliged to issue a cashier's receipt or a strict reporting form on paper and (or) if the buyer provides the user with a subscriber number or email address, send a cash register a check or a form of strict reporting in electronic form to the buyer to the provided subscriber number or e-mail address.
At the same time, we would like to inform you that this letter from the Department does not contain legal norms or general rules specifying regulatory prescriptions, and is not a regulatory legal act. In accordance with the letter of the Ministry of Finance of Russia dated 07.08.2007 N 03-02-07 / 2-138, the sent opinion of the Department is of an informational and explanatory nature on the application of the legislation of the Russian Federation and does not prevent one from being guided by the norms of legislation in an understanding that differs from the interpretation set forth in this letter.
Deputy Director of the Department
V. A. PROKAEV
Buyers transfer money for the goods to their current account through a bank. Should the seller in this case apply the CCP? Yes, it should, according to the Ministry of Finance of Russia (letter dated 04/28/17 No. 03-01-15 / 26324). However, experts of "Accounting Online" consider the position of the Ministry of Finance to be erroneous.
Position of the Ministry of Finance
As you know, cash registers are used by all organizations and individual entrepreneurs when making settlements (clause 1 of article 1.2 of the Federal Law of 22.05.03 No. 54-FZ). Cases when it is not necessary to use CCP are listed in article 2 of Law No. 54-FZ. In particular, organizations and entrepreneurs who sell ice cream and soft drinks in bulk, provide shoe repair services, manufacture and repair metal haberdashery and keys are exempted from the use of cash registers (also see ""). And when the buyer pays for the goods by means of a payment order through a credit organization, the law does not provide for any exceptions for the seller. This means that with this method of calculation, the use of cash registers is mandatory, the authors of the letter said.
Expert comments
The reasoning of the authors of the letter is erroneous and leads to a misinterpretation of the law. The chief consultant of the forum "Accounting Online" Alexander Pogrebs and the lawyer of "Accounting Online" Alexey Krainev are sure of this. The comments that they gave independently of each other are generally identical and contain the same conclusion: money transfers by payment order through a credit institution are not recognized as settlements for the purposes of the CCP law, and there is no need to apply CCP for such transfers.
Alexander Pogrebs:
- In my opinion, the position of the Ministry of Finance is based on an erroneous reading of Law No. 54-FZ. Yes, all organizations and individual entrepreneurs are required to use CCP in calculations. Exceptions are the cases specified in the law. It is difficult to argue with these theses of the Ministry of Finance. But with the conclusion that payment by payment order through a bank is not an exception, one cannot agree.
Let's read the definition of "settlements" given in Article 1.1 of Law No. 54-FZ: "Settlements are the receipt or payment of funds using cash and (or) electronic means of payment ..."
Non-cash transfers from a current account using a payment order are not named in the definition.
It can be assumed that the authors of the letter confused non-cash payments through a bank with electronic means of payment. Well, let's see how the Federal Law of 27.06.11 No. 161-FZ "On the National Payment System" defines electronic money and electronic means of payment (paragraphs 18 and 19 of Article 3 of Law No. 161-FZ). The emphasis in the definition is made on the fact that these are non-cash payments. But there are no more intersections with bank transfers from account to account. Moreover, it clearly states that electronic money is transferred to each other "without opening a bank account." But the conclusion follows quite definite: electronic systems payments are non-cash payments using information and communication technologies (Internet), electronic media (payment cards), as well as other technical devices. As you can see, payments from the current account by payment order do not fit this definition.
Based on the foregoing, it can be argued that Law No. 54-FZ regulates only cash payments and settlements by electronic means of payment. Cashless payments through a bank this law does not regulate. And this means that it is not necessary to apply CCP in the case when the buyer pays for the goods from the current account by creating a payment order.
Alexey Krainev:
- Unfortunately, a gross methodological error crept into the reasoning of the authors of the letter of the Ministry of Finance in question. The conclusion that it is necessary to use CCP for non-cash payments is substantiated by the financial department as follows. The profile law regulating the use of cash registers in settlements (dated May 22, 2003 No. 54-FZ) does not provide for any special conditions or exceptions with respect to transactions for the sale of goods if payment is made through a credit institution (i.e., a payment order with the buyer's account, or by transfer without opening an account in the manner prescribed by clause 2 of Art. Civil Code RF). And this is really so - the law does not contain such features.
But from this, the specialists of the Ministry of Finance draw a methodologically incorrect conclusion: since there are no peculiarities or exceptions, it means that it is necessary to apply CCP. In fact, this is not the case: this law, in principle, does not regulate the relations arising from such non-cash payments. And only for this reason, no special features or exceptions are established for them.
Moreover, if earlier this clearly followed from the very name of the law ("On the use of cash registers in the implementation of cash payments and (or) payments using payment cards"), now, in order to understand this feature, it is necessary to study article 1.1, which gives the basic concepts for the purposes of the law on CCP. It provides a definition of the term “settlement”. They, in particular, mean the acceptance or payment of funds using cash and (or) electronic means of payment for goods sold, work performed, services rendered.
As you can see, in relation to payments for goods sold, work performed or services rendered, settlements for the purposes of the CCP law are recognized only for the acceptance or payment of cash and electronic means of payment. Classic non-cash payments (that is, settlements by payment orders through a credit institution) do not apply to electronic means of payment. This follows from the definition given in clause 19 of Art. 3 of the Federal Law of June 27, 2011 No. 161-FZ "On the National Payment System" and is confirmed by the information of the Bank of Russia "Answers to Questions Related to the Application of Certain Provisions of the Federal Law No. 161-FZ" On the National Payment System, dated June 27, 2011 " ...
By virtue of paragraph 1 of Art. 1.2 of the law on CCP, cash registers are used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs precisely when they carry out settlements. And since the transfer of money by payment order through a credit institution is not recognized as a settlement for the purposes of the CCP law, then a cashier's check or SRF is not required in this case.
Note that the situation is much more complicated if transfers are made using Internet banking, or through systems analogous to the classic "bank-client". Such technical means formally fall under the definition electronic means payment specified in Law No. 161-FZ, which is also indicated in the above information of the Bank of Russia. It turns out that with such payments it is already necessary to apply the CCP, unless, of course, we are talking about receiving money from an organization or individual entrepreneur (clause 9 of article 2 of the Law on CCP).
Please note: from July 1, owners of cash registers will be required to use online cash registers, which allow transferring data on punched checks to the server tax service... To do this, the owners of the cash register will have to conclude an agreement with the fiscal data operator (OFD), through which the information will be transmitted to the Federal Tax Service.
