Question: The organization carries out wholesale and retail New Year's packaging, New Year's gifts and related products. Products are sold to organizations, IP and individuals. Along with the goods, buyers are issued commodity overhead and invoices. Payment for goods is carried out by buyers or by non-cash payments through credit institutions, followed by enrollment money on the settlement account of the organization under the contract cash service cash service 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 the explanations of the Ministry of Finance of Russia it follows that if cash payments In the payment of goods made by buyers (including individuals), are carried out through non-cash settlements through credit institutions, followed by crediting funds to the settlement account of the Trade Organization under the cash-cash service contract between the Bank and the Organization, the trade organization does not need to use Cash and cash mains, as the revenue when paying for goods the buyer does not enter the office of the organization, but to its current account in the order of non-cash receipts of cash.
Do shopping organizations appear in connection with the entry into force Federal Law from 07/03/2016 N 290-FZ "On Amendments to the Federal Law" On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards "and individual legislative acts Russian Federation»Responsibility Apply an ACC with the payment of goods by individuals through non-cash payments through credit institutions with credit institutions to the current account of the trade organization, when the revenue when paying for goods, the buyer does not enter the organization's office, but on its current account in order of cashless cash receipts?
Answer:
Ministry of Finance of the Russian Federation
The Department of Tax and Customs Policy reviewed the appeal and on the use of cash registers (hereinafter - the CCT) reports the following.
In accordance with paragraph 1 of Article 1.2 of the Federal Law of 22.05.2003 N 54-FZ "On the use of cash registers in cash settlements and (or) settlements using electronic means payment "(in the editors of the Federal Law of 07/03/2016 N 290-FZ" On Amendments to the Federal Law "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" and individual legislation of the Russian Federation ") (Hereinafter referred to as the Federal Law N 290-FZ) (hereinafter referred to as the Federal Law N 54-FZ) of the CBT is used in the territory of the Russian Federation obligatory All organizations I. individual entrepreneurs In the exercise of calculations, except in cases established by the Federal Law N 54-FZ.
Federal law N 54-FZ is not provided special conditions (exceptions) in relation to the use of CCT for the user (seller) when paying by the buyer of goods through a payment order through credit Organization.
At the same time, in accordance with paragraph 2 of Article 1.2 of the Federal Law N 54-FZ, when calculating the calculation, the user is obliged to issue a cash receipt or a form of strict reporting on paper and (or) in case of providing the buyer to the user until the date of the subscriber number is calculated or the address email send a cash check or a strict reporting form in electronic form Buyer for the subscriber number provided by either an email address.
At the same time we inform you that this letter of the Department does not contain legal norms or general rulesspecifying regulatory prescriptions and is not a regulatory legal act. In accordance with the letter of the Ministry of Finance of Russia of 07.08.2007 No. 03-02-07 / 2-138, the directional opinion of the Department has an information and explanatory nature on the application of the legislation of the Russian Federation and does not prevent the legislation to be guided by the norms of legislation in understanding, differing from the interpretation set forth in this Letter.
Unknown day, dear IP.
The Ministry of Finance today published a letter that will be very interesting to those IP, which accept payment from individuals' customers to the EP accounting account in the bank. Previously, the statement has repeatedly encountered that if the entrepreneur accepts payment from the individual clients to the EU billing account (for example, through Sberbank), then this should not be accompanied by a cash check or BSO.
After all, the money goes to the account of the IP, and IP is not accepted from the physician personally. Many IP do this.
But the Ministry of Finance has the opposite view, which was given in the letter dated 04.28.2017 No. 03-01-15 / 26324. (published only today).
A certain entrepreneur asked a question in the Ministry of Finance ( important moments Stressed in yellow, as usual):
The organization carries out wholesale and retail trade in New Year's packaging, New Year's gifts and related products. Products are sold to organizations, IP and individuals. Along with the goods, buyers are issued commodity overhead and invoices. Payment for goods is carried out by buyers either by cashless payments through credit institutions with the subsequent crediting of funds to the organization's current account of the Cash Service Agreement between the Bank and the Organization, or using cash. Bank cards for payment are not accepted, since the annual revenue does not exceed 60 million rubles.
Including the explanations of the Ministry of Finance of Russia it follows that if cash payments in the payment of goods made by buyers (including individuals) are carried out through non-cash payments through credit institutions, followed by crediting funds to the settlement account of the Trade Organization under the cash service provider agreement Between the bank and the organization, then the trading organization does not have the need for the use of cash registers, since the revenue when paying for goods the Buyer does not receive a cashier of the organization, but to its current account in the order of non-cash receipts of funds.
Do Trade Organizations appear 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 registers in the implementation of cash settlements and (or) settlements using payment cards "and individual legislative acts of the Russian Federations duty apply CT When paying goods by individuals Through non-cash payments through credit institutions with the credit institution with the credit for the current account of the trading organization, when the revenue when paying for the goods by the Buyer does not enter the organization's office, but to its current account in order of cashless cash receipts?
What was the answer from the Ministry of Finance:
Federal law N 54-FZ does not provide special conditions (exceptions) in relation to the use of the CCT for the user (seller) when paying by the buyer of goods through a payment order through a credit institution.
At the same time, in accordance with paragraph 2 of Article 1.2 of the Federal Law N 54-FZ when calculating the user is obliged to issue a cash receipt or a strict reporting form on paper and (or) in the case of the provision by the Buyer to the user before the calculation of the subscriber number or the email address direct a cash receipt or strict reporting form in electronic form to the buyer to the subscriber number or an email address provided.
Here is such a parsley, dear readers. According to the ministry with such a method of receiving payments from July 1, 2017, it is necessary to start using the online cashier or issue BSO to individuals ...
The full text of the letter can easily find on the Internet.
I really hope that this is, how to say, the controversial letter will call again. Let me remind you that I already had a similar situation when IP on USN was banned by a letter from this respected organization to deduct 1% of the preliminaries from the tax on the tax on the tax on the USN, and then, literally after a couple of weeks, then the letter was withdrawn. There was a lot of noise if anyone remembers what was at the end of 2015.
Also the question remains how to technically implement? When exactly is necessary, in this case, give a cash check?
In short, questions this letter generates more than answers.
Sincerely, Dmitry Robionk.
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Buyers list money for the goods to the current account through the bank. Should the seller in this case apply the CCT? Yes, it should, believe in the Ministry of Finance of Russia (letter dated 04.28.17 No. 03-01-15 / 26324). However, experts "accounting online" consider the position of the Ministry of Finance erroneous.
Position of the Ministry of Finance
As you know, the cash register equipment is used by all organizations and individual entrepreneurs in the implementation of settlements (clause 1 of Article 1.2 of the Federal Law of 05/22/03 No. 54-FZ). Cases when using the CCT is not necessarily listed in Article 2 of Law No. 54-FZ. In particular, organizations and entrepreneurs who sell ice cream and non-alcoholic beverages in bottling are released from the use of control and cash registers, which sell shoes repair and repair of metal haberdashea and keys (also see ""). And when paying by the buyer of goods by means of a payment order through the credit institution, the law does not provide for any exceptions for the seller. So, with this method of calculating the application of cash regulatory, the authors of the letter said.
Expert comments
The arguments of the authors of the letter are erroneous and lead to the wrong interpretation of the law. This is sure the main consultant forum "Accounting online" Alexander Pogrebers and the accounting lawyer Alexey Krain. The comments that they were given independently of each other are generally identical and contain the same conclusion: money transfers to a payment order through a credit institution are not recognized by calculations for the purposes of the CCT Act, and it is not necessary to apply CCC with such translations.
Alexander Pogrebers:
- In my opinion, the position of the Ministry of Finance is based on the erroneous reading of Law No. 54-FZ. Yes, all organizations and IP are required to apply the CCT in the calculations. Exceptions constitute cases indicated in the law. With these theses of the Ministry of Finance, it is difficult to argue. But with the conclusion that payment of the payment order through the bank is not an exception, it is impossible to agree.
Let's read the definition of the concept of "calculations", shown in Article 1.1 of Law No. 54-FZ: "Calculations - reception or payment of cash using cash and (or) electronic payments ..."
Non-cash transfers from the current account with the help of a payment order in definition are not named.
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" determines the electronic cash and electronic means of payment (clauses 18 and 19 of Article 3 of Law No. 161-FZ). The emphasis in 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 is clearly stated that electronic money is transferred to each other "without opening a current account in the bank." But the conclusion follows quite defined: electronic systems Payment is non-cash payments using information and communication technologies (Internet), electronic information carriers (payment cards), as well as other technical devices. As you can see, payments from the current account payment order are not suitable for this definition.
Based on the above, it can be argued that Law No. 54-ФЗ regulates only cash payments and calculations by electronic payments. Non-cash payments through the bank this law Does not regulate. And this means that applying the CCT in the case when the buyer pays the goods from the current account by creating a payment order, no need.
Alexey Krain:
- Unfortunately, in the argument of the authors of the considered letter of the Ministry of Finance, a rough methodological error was embryed. The conclusion that the CCT should be used in non-cash calculations, the financial department justifies as follows. The profile law regulating the application of cash registers in the calculations (from 05/22/03 No. 54-FZ) does not provide for some special conditions or exceptions regarding the sale of goods, if the payment occurs through a credit organization (i.e. payment order with Buyer's accounts, or translation without opening an account in the manner provided for by paragraph 2 of Art. Civil Code RF). And it really does not contain such features a law.
But from this, the specialists of the Ministry of Finance make methodologically wrong withdrawal: since there are no features or exceptions, it means that you need to use CCT. In fact, this is not the case: this law in principle does not regulate relations arising from such non-cash calculations. And only therefore, they are not installed for them, some features or exceptions.
Moreover, if earlier it clearly emerged from the very name of the law ("On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards"), now to understand this featureIt is necessary to explore Article 1.1, where basic concepts are given for the purposes of the CCT Act. It provides the definition of the term "calculations". Under them, in particular, the reception or payment of cash using cash and (or) electronic means of payment for sold goods performed, the work provided by the services provided.
As we see, regarding payments for the goods implemented, work performed or services provided by calculations for the purposes of the CCT law, only the reception or payment of cash and electronic means of payment is recognized. Classical non-cash payments (i.e., calculations of payment orders through a credit institution) to electronic means of payment are not related. This follows from the definition given in paragraph 19 of Art. 3 of the Federal Law of 27.06.11 No. 161-FZ "On the National Payment System" and confirmed by the information of the Bank of Russia "Answers to questions related to the application of individual standards of the Federal Law of June 27, 2011 No. 161-FZ" On the National Payment System "" .
By virtue of paragraph 1 of Art. 1.2 of the CCC Act. Cash and cash technology is applied in the territory of the Russian Federation in obligatory manner by all organizations and individual entrepreneurs in the exercise of calculations. And since the transfer of money to the payment order through the credit institution is not recognized by the calculation for the purposes of the CCT Law, the cash check or BSO is not required in this case.
Note that it is much more difficult to develop a situation if transfers are carried out using Internet banking, or through the analogs of the classic "bank-client". Such technical means are formally falling under the definition of the electronic means of payment given in Law No. 161-FZ, which is also indicated in the information mentioned above the Bank of Russia. It turns out that with such payments it is already necessary to use the CCT, if, of course, we are not talking about receiving money from the organization or IP (clause 9 of Art. 2 of the CCT Law).
Please note: From July 1, the CCT owners will be required to apply online cash offices that allow you to transfer data about punched checks to the server tax Service. For this, the CCT holders will have to conclude an agreement with the fiscal data operator (OFD), through which the information will be transmitted to the FTS.
Question:The organization carries out wholesale and retail trade in New Year's packaging, New Year's gifts and related products. Products are sold to organizations, IP and individuals. Along with the goods, buyers are issued commodity overhead and invoices. Payment for goods is carried out by buyers either by cashless payments through credit institutions with the subsequent crediting of funds to the organization's current account of the Cash Service Agreement between the Bank and the Organization, or using cash. Bank cards for payment are not accepted, since the annual revenue does not exceed 60 million rubles.
Including the explanations of the Ministry of Finance of Russia it follows that if cash payments in the payment of goods made by buyers (including individuals) are carried out through non-cash payments through credit institutions, followed by crediting funds to the settlement account of the Trade Organization under the cash service provider agreement Between the bank and the organization, then the trading organization does not have the need for the use of cash registers, since the revenue when paying for goods the Buyer does not receive a cashier of the organization, but to its current account in the order of non-cash receipts of funds.
Do trading organizations appear in connection with the entry into force of the Federal Law on 03.07.2016 N 290-FZ "On Amendments to the Federal Law" On the use of cash registers in carrying out cash settlements and (or) settlements using payment cards " and individual legislative acts of the Russian Federation "duty to apply the CCP when paying for goods by individuals through non-cash payments through credit institutions with crediting funds to the settlement account of the trading organization, when the revenue when paying the goods by the Buyer does not enter the organization's cash register, but on its current account in order of non-cash Cash receipts?
Answer: The Department of Tax and Customs Policy reviewed the appeal and on the use of cash registers (hereinafter - the CCT) reports the following.
In accordance with paragraph 1 of Article 1.2 of the Federal Law of 22.05.2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means of payment" (as amended by Federal Law on 03.07.2016 N 290-FZ "On Amendments to the Federal Law" On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards "and individual legislative acts of the Russian Federation") (hereinafter referred to as Federal Law No. 290-FZ) (hereinafter referred to - the Federal Law of the N 54-FZ) of the CCPC is used in the territory of the Russian Federation in compulsory by all organizations and individual entrepreneurs in the exercise of calculations, except in cases established by the Federal Law N 54-FZ.
Federal law N 54-FZ does not provide special conditions (exceptions) in relation to the use of the CCT for the user (seller) when paying by the buyer of goods through a payment order through a credit institution.
At the same time, in accordance with paragraph 2 of Article 1.2 of the Federal Law No. 54-FZ, when calculating the calculation, the user is obliged to issue a cash receipt or a form of strict reporting on paper and (or) in the case of providing the buyer to the user until the date of the subscriber number or the email address is sent to send cash registers Check or strict reporting form in electronic form to the buyer to the subscriber number provided by either an email address.
At the same time, we inform you that this letter of 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 of 07.08.2007 No. 03-02-07 / 2-138, the directional opinion of the Department has an information and explanatory nature on the application of the legislation of the Russian Federation and does not prevent the legislation to be guided by the norms of legislation in understanding, differing from the interpretation set forth in this Letter.
Deputy Director Department
V.A.Prieev
