As a result of the study of the material of this chapter, the student must: know
- Definition of electronic payment and electronic payment system;
- electronic payment instruments;
- Requirements for payment systems; be able to
- formulate electronic requirements payment system;
- identify and classify electronic payment systems for used payment instruments;
own
- knowledge by type of payment systems and payment instruments used in EC;
- modern technologies electronic payments.
Definition of electronic payment and electronic payment system
Payment (Payment) is the funds paid for purchased goods or services for the use of resources, compensation for the loan, settlements for obligations, etc.
Electronic payment is a payment performed using electronic telecommunications and electronic payment instruments. Electronic telecommunications include information networks, primarily the Internet and network cellular communication, network of ATMs and electronic payment terminals, POS-terminals.
Electronic payment instruments include bank transfer of money from one account to another, carried out using electronic funds, bank plastic cards, smart cards, electronic money in the form of electronic checks and in the form of virtual monetary units. Electronic payments are divided into cash and non-cash. Cashless payments are used when remote translations money, in the calculations of digital money, banking and non-bank plastic cards, etc. To non-cash payments include online payments carried out in internet online
using accounts on plastic cards, accounts of cellular operators, by means of ED.
Electronic payment system. Electronic payment system (EPS) is a set of hardware devices, software, information networks and organizational structureproviding one or more types of payments:
- remote electronic translation Money;
- payments using plastic cards with a magnetic strip or smart cards;
- payments of ED;
- Taking or paying cash from individuals.
Electronic payment systems can be carried out both state and commercial organizations. Commercial payment systems are organized by individuals or legal entities. With the help of EPS, goods, works, services are paid for cash in credit institutions, transfer money from the account of one organization or individual to another organization or other individual. The technologies used can make calculations directly between counterparties. This eliminates the transfer of money from one account to another in a bank or another financial organization. Electronic payment systems also include banking and non-banking payment terminals, remote financial services and remote services banking service (DBO), including Internet banking and SMS-banking, mobile bankingMobile financial services of cellular operators, electronic money. Payment Terminal Designed for:
- receiving payments for mobile services, utilities, services of internet providers, payments to the repayment of bank loans;
- Replenishment of personal accounts in payment systems, bank card accounts.
Payment terminals are the most popular way of holding instant electronic payments. According to the company J "Son Of Partners Consulting 0PC), payment terminals in 2012 occupied more than half of the EPS market, and in 2013 their volume decreased to 46%. According to JPC, by 2018, the turnover of payment terminals will decrease to 31 %. Changes the structure of payments through non-bank payment terminals. The share of payments for mobile services will significantly decrease, and the share of remittances will increase.
Legal status Payment systems federal law of June 27, 2011 No. 161-FZ "On the National Payment System". According to this law, payment systems must be obtained from the Central Bank license confirming the status of either non-bank credit institution (NPO) or the bank. First russian systemThe license is the CONTACT system. She received number 0001 August 3, 2012 in the Unified State Register of Payment Systems. All types of financial services are now accountable to the Central Bank. Many payment systems led their structure in line with the law. Thus, the WebMoney payment system has an agreement with a partner bank, Yandex.Money and money@Map. They are decorated as NKO. QIWI system acquired own bank. Payment systems are servicing tens of millions of citizens of the Russian Federation, control billions of cash flows.
The first domestic electronic payment systems appeared in 1997-1998. (CyberPlat - 1997, Assist - 1998, WebMoney - 1998). To major payment systems created in last yearsOsmpt is 2004, Chronopay - 2005. For the first domestic payment systems, it is characteristic that they were created as Internet gateways (IPG - Internet Payment Gateway) of large banks. For example, the cyberplat payment system was created as a division of Platinum Bank.
The main payment systems with which online payments are currently being performed include WebMoney, Qiwi, Yandex.Money, RBK Money, Paypal, Rapid.
The main types of operations performed by EPS. The eligibility of the activities of commercial EPS follows from the provisions Federal Law dated December 2, 1990 № 395-1 "On banks and banking activities". The main operations performed using EPS include:
- 1) cash acceptance of individuals from individuals to enumerate the physical or legal entity providing services;
- 2) operations using bank cards and payment cards of issuers other than credit institutions;
- 3) operations using virtual monetary units (digital money);
- 4) electronic money transfer from the account of one enterprise to another.
Thanks to the Internet, many new things that are greatly simplifying life have appeared in the world. Among them are various electronic payment systems that allow you to pay for services without leaving home and translate funds.
Elena Zaitseva - Financial Analyst Magazine "Khitirbobor". I will talk about the peculiarities and capabilities of electronic payment systems and analyze the most popular of them. If you want to choose or change the service for remote financial operations, you will find a lot of useful information in the article.
1. What is electronic payment systems
An electronic payment system (EPS) is an organization that provides mutual settlements between users on the Internet. Participants in the process are individuals and engaged in commerce enterprises, banks and other financial structures.
EPS activities in Russia are regulated by the state. Main normative act - Law "On the National Payment System".
Electronic payment systems allow:
- pay utility services, mobile communications, television, etc.;
- acquire goods in online stores;
- output funds for bank cards and accounts;
- exchange currency;
- translate money to other participants in the system, for example, within the framework of the business.
The list is incomplete. The possibilities of virtual services are extensive, their functionality is constantly improving and expanding.
Electronic money is used for calculations - virtual digital units issued by the system.
Features of digital cash:
- Available only in electronic form.
- Provided with real money.
- Guaranteed to release them EPS (issuer).
- Stored on electronic media.
- They are recognized not only inside the system, but also when calculating with external counterparties.
Virtual money is stored on e-wallets - the name of the user's account in the selected system is so called.
2. How do they work
The principle of operation of the EPS is similar to traditional non-cash transactions. Each user has a personal account by which calculations are carried out with counterparties and between their wallets.
Simplified work scheme Next:
- the user's digital account comes with real money;
- at the inner course, the service is exchanged for virtual currency;
- the owner of the account makes the necessary transaction (translates funds to a private person, buys goods, etc.);
- the counterparty receives an electronic currency;
- the system redeems his internal money back, giving traditional in return.
After exchange real money On the issuer's digital income from the issuer arise over the user. The EPS guarantees that at the request of the participant, the virtual currency will be exchanged for real money.
To use digital cash is possible, the recipient organization must accept payment in virtual currency.
Often operations pass through intermediaries.
Example:
The owner of the wallet makes an application for a translation of virtual money to a bank card. The operation takes place through an intermediary - an organization that takes digital money changes them to traditional and translates according to the specified details.
As a result, the amount in the required currency comes to the client's account, for example, rubles or dollars.
Similarly, operations are carried out in favor of companies that do not accept virtual money. Sometimes the role of the intermediary performs the EPS itself.
3. What makes electronic payment systems earn
The main income comes from commissions for conducting transactions. For example, Webmoney, one of the leaders in the digital cash market, with each user operation holds 0.8%. The tariff applies both to external translations and the actions between the accounts of one user.
Additional EPS earnings are obtained from:
- User certification.There are different wallets. To make an advanced set of actions or translate more moneyYou need to pass attestation - provide passport data, confirm the phone number, meet with a company representative for personal identification. Often the Commission is charged for the service.
- Use terminals. Top up the wallet can be different ways, payment terminal Or Affiliate ATM - one of them. The operation is charged the Commission. For example, Yandex.Money service depending on the selected terminal holds from 0% to 19% for one replenishment.
- Using your own cards.To simplify the input and output of money, EPS produces cards, maintenance and support of which costs money. The fee is taken for the release, cash removal, SMS informing and other operations.
The list is incomplete. In addition to listed, there are many other ways to earn money - fee for confirming transactions, commission from partner organizations, providing intermediary services, etc.
4. Benefits and disadvantages
Electronic deals are beneficial both the EPS itself and its corporate partners. The issuer of the virtual currency receives the commission for the operation, and the trading points are not spent on collecting and storing cash.
The user from such calculations receives:
- convenience - operations are carried out from home or other space if there are internet;
- reliability - subject to the security rules for the use of the wallet, the service protects the information and the safety of funds;
- unlimited use - digital cash does not matter and does not burn;
- free accompaniment - for servicing the wallet fee is not charged;
- high payments - many operations are carried out almost instantly, delays are possible when attracting intermediaries;
- transparency - all transactions are fixed, the history of e-payments can be requested at any time.
But besides the advantages, the EPS has disadvantages:
- the need to confirm the personality - for the full use of the account, it will be necessary to provide personal data and documents;
- restrictions in use - not all companies and trade organizations take virtual money, although their list and grows;
- commissions - some mandatory fees are essential, which is especially noticeable on large amounts;
- difficulties with recovery - with a loss of password, resume work due to increased security requirements will be difficult, it will be necessary to provide many confirmation of information.
Each user will find for itself significant advantages and substantial disadvantages. For example, for me, the Commission for the withdrawal of funds with WebMoney to the card is too high. Because of this, I try to minimize the use of virtual money.
Check out the video to find out the independent opinion of the expert on the features and prospects of digital cash:
5. What are the types of EPS
There are several types of electronic payment systems. They can be divided into transaction participants, by the amount of transaction, in terms of payment, according to currency, etc.
More often than others use classification at the time of entering money into the system. According to it, credit and debit types of EPS are distinguished.
Credit
For settlements between participants of such services, credit cards are used with additional protection - message encryption and digital signature. The operation requires to confirm the creditworthiness and compliance of the valid payment data of reality.
The main feature of such transactions is that the contract is the contract, and then pay or transferring money.
Credit EPS includes First Virtual, Open Market, Cybercash, CheckFree and others.
Debit
Almost all international electronic payments refer to debit. The principle of their work is that translations and payment operations are available to the user strictly after replenishing the account.
Some debit EPSs use not digital cash, but electronic checks.
The principle of their work is as follows:
- The sender of payment releases a check and assures its virtual signature.
- The document is translated by the recipient through the arbitration of the system.
- The service checks the check.
- If violations are not detected, the payment is accepted.
- Means from the account of the released user's check are transferred to the recipient.
Digital checks use a limited number of systems - Netcash, Netchex, Netcheque and some others.
6. Top 5 electronic payment systems in Russia
Not all world EPS are known or used in Russia. This is due to both difficulties with replenishment and output of funds and with restrictions in application.
WebMoney
It is considered the market leader. The company's development began in 1998. During this time, more than 36 million people joined WebMoney.
The account owner has the right to open an unlimited number of wallets in virtual analogues of various currencies, including bitcoin and gold. All accounts are combined into a kind of Keeper storage, an individual WMID number has been assigned.
All operations are instantaneous and irrevocable. Commission for any transaction is 0.8%. To work, you must provide personal data and confirm them. There are several types of certificates. The higher the account status, the more features have the user.
Yandex money
A commercial non-bank organization has a license of the Central Bank.
The user is invited to open one of the three possible wallets - anonymous, nominal or identified. Status affects the maximum possible residue on the electronic score and limits for translations.
NKO Yandex.Money has own card For payment and removal of cash, tied to the wallet. Cost for 3 years - 200 rubles.
PayPal
International EPS, unites more than 200 million users. PayPal allows you to pay for purchases on the Internet and make translations both within the country and abroad. You can open both personal and corporate account.
The main advantage of the service is the translation within a country for a private client will be free when writing off the PayPal Wallet. There is no fee for payment for the services of the Commission.
If the translation is at the expense of funds on a tied card, the Commission will be 3.4% + 10 rubles for each operation.
QIWI
It offers simplified registration - to create a wallet, it is enough to specify a mobile phone number. When opening an account, the QIWI service assigns the client the minimum status, which, after passing the certification, will be replaced with the main or professional.
Through the service you can pay for services or translate money. For ease of use, the client is offered to release free mapassociated with the means on the wallet.
PAYEER
The service offers to translate funds in more than 200 countries in the world with dozens of ways. At the time of writing Articles (March 2018) on the PAYEER website stated 157 online exchangers.
It is possible to release a free map and take funds to it without commission.
To understand which service is more profitable to use to derive funds on bank accounts and cards, data on commissions are reduced to the table:
| № | Service Name | Commission for the conclusion on the card | Commission for conclusion on account |
| 1 | WebMoney | 2.5% + 40 rubles or 2% if the service finds a counter application from another participant | Depends on the proposals of other participants, on average 2% |
| 2 | Yandex money | 3% + 45 rubles | 3% + 45 rubles |
| 3 | PayPal | Free subject to the use of funds from the wallet | |
| 4 | QIWI | 2% + 50 rubles | 2% + 15 rubles |
| 5 | PAYEER | From 0% to 5% | From 0% to 5% |
7. Conclusion
Now, knowing the basic information about the EPS, you can easily choose a suitable need for your needs.
The main thing is to ensure the safety of the use of the service. Use complex passwords and do not report personal data to anyone. Working at the computer from which you come to your virtual account, do not attend dubious sites and do not go on suspicious links.
Question to readers:
Do you consider the possibilities of virtual money useful personally for you?
We wish you to find a convenient, functional and comfortable to use electronic payment system. If you have any questions, ask them in the comments. We will be happy to answer them!
And according to the payment scheme are divided into:
- debit (working with electronic checks and digital cash);
- credit (working with credit cards).
Debit systems
Debit charts of payments are built similarly to the usual monetary and check.
"Electronic money "Fully model real money. An organization that manages the payment system - the issuer - issues some electronic analogs of money called in different systems Different (for example, coupons). They are bought by users who pay for purchases with their help, and then the seller reaches them from the Issuer. Elimine electronic cash can both banks and non-bank organizations. Cons of such systems:
- still not worked out one system Conversion different species electronic money. Therefore, only the issuers themselves can extinguish electronic cash issued by them; In practice, used " exchange points", Independent of the systems themselves. For example, the transfer of funds from the Yandex.Money system to the WebMoney system can only be made through third-party sites.
- the use of such money from non-financial structures is not provided with guarantees from the state.
However, the small cost of the transaction makes the electronic cash with an attractive instrument of payments on the Internet.
Electronic checks are an analogue of ordinary paper checks. This prescriptions of the payer to their bank to list the money from their account at the expense of the payer of the payment or issue them to the check bearer. The difference from paper checks is that:
- first, writing down a paper check, the payer puts his real signature, and on the online version - an electronic signature;
- secondly, the checks themselves are issued in in electronic format.
Processing card processing
Internet credit systems are analogues of conventional systems working with credit and debit cards. The difference is to carry out all transactions via the Internet. In addition, virtual virtual debit cardsmanufactured by some banks and real credit and debit cards. Prepaid virtual debit cards are a complete analogue of a regular VISA or a similar card that is accepted on the Internet. The difference is that the card is not printed in plastic. The owner is informed of everything payment details such a map and, from the point of view of a third-party observer, payment is carried out with the usual plastic card. This card is easier to buy, since the release of such a card is carried out without checking the identity of the owner. On the other hand, such maps, as a rule, do not provide for the possibility of replenishing the account.
Links
Wikimedia Foundation. 2010.
Watch what is "electronic payment" in other dictionaries:
electronic payment - Technology of payment for goods and services with electronic money. [Hypertext Encyclopedic Dictionary on E. Yakubatis Informatics] Themes Information Technologies In general EN Electronic Payment ... Technical translator directory
Payment manufactured by computer networks. Vocabulary of business terms. Academician. 2001 ... Business Terms Dictionary
Payment, electronic Large accounting dictionary
Payment, electronic - Payment committed by electronic means of communication ... Great Economic Dictionary
Electronic money - (Electronic Money) electronic money is monetary obligations Issuer in electronic form All you need to know about electronic money history and development of electronic money, transfer, exchange and output of electronic money in various payment systems ... Encyclopedia Investor
Electronic Payment Regulation: World Experience - Electronic payments on the Internet today are carried out on the basis of two key technologies. In the first case, the transaction is carried out by removing funds from credit card Buyer by the seller. Second way to use digital cash. ... ... Encyclopedia Newsmakers
Yandex money - (Yandex Money) Yandex.Money World Electronic Payment System Payment System Yandex Money: Registration, Opening Wallet, Replenishment and Tools Contents Content \u003e\u003e\u003e\u003e\u003e\u003e\u003e\u003e\u003e Yandex.Money This is defined ... Encyclopedia Investor
Bank check - (Bank Check) Definition of a bank check, types of checks, Check content Information about the definition of a bank check, types of checks, check-in contents Contents Contents Definition and concept and legal nature check CONTENTS COUNTY RELATIONS ... ... Encyclopedia Investor
Electronic money is a payment remedy that is existing exclusively in electronic form, that is, in the form of records in specialized electronic systems. As a rule, operations occur using the Internet, but there is an opportunity ... ... Wikipedia
Receipt - (CHECK) Check concept, types of check, checkline Check concept, types of check, Check content, collection Checks Contents Contents section 1. Concept, species and legal nature. Section 2. Check content. Section 3. Mechanism for receiving a check. Section 4 ... Encyclopedia Investor
Advisor to the State Civil Service of the Russian Federation 3
Especially for the company "Taxa"
Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic payments" in new edition made adjustments to the definition of calculation, in the implementation of which the seller must apply the CCT.
Earlier, the CCP was needed in the implementation of cash payments and settlements using payment cards in cases of selling goods, performing work or services. The use of other electronic payments except payment cardIt assumed the possibility not to use the CCB in the calculations.
Now, under the calculations it is understood as the reception or payment of cash using cash, as well as electronic means of payment for the goods sold, performed by the work provided. Operations such as receiving rates and cash payments are equal to calculations in the form of activities on the organization and conduct of gambling, receiving funds in the implementation of lottery tickets, receiving lottery rates and cash payments in the form of a win.
What is electronic means of payment
Definition of electronic means of payment (hereinafter - ESP) is given in the federal law of 27.06.2011. №161-FZ "On the National Payment System". According to the ESP law, the method is understood to be a means and (or) a method that allows the customer to transfer funds to the transfer of funds to certify and transfer orders to transfer funds to the applied forms of non-cash settlements using information and communication technologies, electronic information carriers, including accounts of payment cards, as well as other technical devices.
Electronic payments are well known to the Russian consumer thanks to the common Internet trading. Esp includes not only calculations made by bank cards, but also all payment applications that the buyer redirects the online store when buying, as well as applications for online banks in mobile phones, Internet banks and other payment systems.
The transfer of funds with the help of ESP is recognized as a non-cash form of the calculation, carried out by information and communication technologies using electronic media, including payment cards.
As a rule, the following conditions are followed when calculating ESP:
- there is no possibility of personal interaction of the buyer with a representative of the Seller (the purchase is performed on the Internet),
- used online devices that provide the ability to remotely interact the buyer with the seller or an authorized person.
Who and when applies the CCT with ESP
In the case when the buyer pays for goods (work, service) in non-cash form The question of the use of the CCP is more complicated than in cash calculations. Currently, there are many ways to transfer funds. Let's figure it out when and under what types of calculations are the obligation for the seller to use the online cash office in accordance with the new requirements of the Federal Law No. 54-FZ.
The most common type of ESP is a bank card. And methods of calculation using it there are several:
- if the bank card is presented by the buyer in the seller, i.e. Payment is made through the POS terminal; Either payment is produced bank card On the seller's website on the Internet, the seller applies CCT as usual. Since the previous provisions of the legislation obliged to apply the CCT in the implementation of settlements using payment cards.
- if the buyer pays the goods (work, service) not directly to the seller, and the courier company, which is the seller's agent, then the courier should be applied when calculating the calculation, since it makes it a cash.
Another type of ESP is electronic money (for example, Yandex.Money, Webmoney and others), and nothing has been said about this type of calculation in the provisions of the previous edition of the Federal Law No. 54-ФЗ. Upon receipt of this type of payments, the seller is also obliged to use the CCT of the new sample. In addition, the calculations can be made in the form of a monetary translation (payment order), when payment is made by the Buyer in a credit institution or through an ATM on a receipt or account, or by the details of the payment document of the seller through Online banking (for example, through Sberbank online). At the same time, credit organizations in accordance with Federal Law No. 54-ФЗ lacks the obligation of the use of the CBC in the depreciation of the bank of settlements and other banking operations With individuals, but the organization or IP has such a duty.
Otherwise, the case is when the payment is made by the buyer by cash on delivery through the Russian Post, which in this case acts as a seller's agent and should apply the CCT when calculating the buyer. Since the deal, performed by the agent with a third party on behalf of and due to the principal, rights and obligations arise directly from the principal (thus, the CCC is used by the Principal).
Not only some sellers can use the CCC when conducting certain types of activity specified in Art. 2 of the Federal Law No. 54-FZ, as well as when conducting activities in hard-to-reach areas (according to the list approved by the regional authorities).
There is also no need to apply CCT in the implementation of calculations between organizations and (or) individual entrepreneurs Using electronic payment tools without its presentation.
Registration of cash receipt during ESP
According to the provisions of the Federal Law No. 54-FZ in the new edition cash check It is drawn up at the time of the calculation.The CCC user when making calculations using ESP on the Internet is obliged to ensure the transfer of a cash receipt to the Buyer or a form of strict reporting in electronic form to the subscriber number or address emailspecified by the buyer until the calculation is made (then the check or BSO is not printed on paper).
The CCT user must ensure the transmission of all fiscal data in the form of fiscal documents formed using the CCPT, tax authorities Through the fiscal data operator (OFD) at the time of the calculation. By concluding an agreement with the OFD "Taxa", you will not only quickly and safe transfer Fiscal data, but also convenient services Personal Cabinetwhich allow you to control the work of outlets from anywhere with a smartphone or tablet.
When calculating the calculation in non-cash form, when there is no personal contact of the seller and the buyer, sometimes there are difficulties to consider the point of calculation. According to the official position, when calculating the payment by electronic means of payment, when there is no direct interaction of the buyer with the seller or an authorized person, the CCT user is obliged to form a cash receipt at the time of receipt of confirmation of the execution of the order on the transfer of ESP from the buyer's credit organization.
According to paragraph 3 of Art. 16.1 of the Law of the Russian Federation of 07.02.1992. №2300-1 "On the protection of consumer rights" when making a purchase by transferring funds in the non-cash form of the consumer's obligation to the seller for payment is considered executed since its confirmation of its execution of the serving consumer credit Organization. The conclusions made in numerous letters of the Ministry of Finance of the Russian Federation dated 25.08.2017 No. 03-01-15 / 54870, from 08/15/2017 No. 03-01-15 / 52359, from July 21, 2017 No. 03-01-15 / 46714 and etc.
The execution of the client's order in the implementation of an ESP operation is confirmed by the Bank by sending the client in the manner prescribed by the contract, an electronic form or on paper with a specific set of details that characterize the payment. At the same time, the seller receives money to his current account later. According to Part 11 of Art. 7 of the Federal Law No. 161-ФЗ Translation of electronic funds using a prepaid card is made within a period of no more than three working days after the Customer's electronic cash operator adopted, if a shorter period is not provided for by the contract concluded with the client or the rules of the payment system.
In other words, the moment of calculation using ESPs is often preceded by the moment of receipt of funds to the CCT user account. Thus, the seller becomes a topical question when it makes a cash receipt, if he has not received the money. The situation with payment on the company's website clarifies the letter of the Ministry of Finance of Russia of August 30, 2017 No. 03-01-15 / 55761, which reports: "Consumer obligations to the seller for the payment of goods (works, services) are considered executed from the moment of confirmation of its execution of a credit consumer organization. "
That is, the point of calculation and, accordingly, the purses of the check occurs when money for the service or goods was written off by the buyer, and not when they entered the seller's account. In different payment systems, the difference between these two operations can be from a few minutes to several days. And in order not to force the buyer to wait, the moment of calculation is recognized as the moment of writing off the funds from the buyer's account.
More information about the transition to new order Application of cash register equipment, answers to frequently asked questions, schedule of seminars and webinars with experts in the field of CCT and representatives of the FTS, as well as the terms of cooperation, can be found on the website
The procedure for using electronic means of payment is governed by the standards of the Law of June 27, 2011 No. 161-FZ "On the National Payment System". The use of such resources is possible subject to the existing agreement between the client and the cash transaction operator. The operator's responsibility includes a client alert on the functioning of the resource, on existing restrictive factors. For each perfect operation, the client receives a notification from its operator serving, which is provided for by the norms of Art. 9 of Law No. 161-FZ.
Electronic payments: what applies to them
The definition of this concept is given in paragraph 19 of Art. 3 of Law No. 161-FZ. The term "electronic means of payment" characterizes the ways to transfer funds through operators by certificate to the owner of money orders. The means are translated in non-cash form with specialized software or technical devices.
With the use of electronic means of payment, you can pay for the purchased goods for the work performed and the services provided. The main condition - to the operator must reach the client's instructions about the need to produce remittance. In the role of a payer can be as a subject of entrepreneurship ( entity or IP) and private individualnot engaged in business activities.
Electronic payment means is:
bank cards (both debit and credit);
"Client-Bank", installed on the client's computer, so that it can form payment orders and in electronic form to forward them to the serving bank for payments;
yandex.Money system, with which you can make payments without a card, with virtual card Or with a full-fledged plastic card, ordered through payment service; WebMoney system, etc.
Calculations by electronic means of payment - is it necessary to use the CCT
The procedure for the application of cash regulatory equipment is regulated by law of 05/22/2003 No. 54-FZ (ed. From 03.07.2018). This legal act incl. Clauses are recorded when monetary operations No need to "pierce" on an online ticket office. If the client, paying for goods, services or work, is an individual who are not related to entities of entrepreneurship, the use of the CCC with cashless payments is mandatory condition. The rate applies to online stores.
Electronic means of payment Law No. 54-FZ refers to one of the forms of non-cash calculation. If we are talking about cash receipts from buyers-individuals, it does not matter how the translation was carried out. The main thing is the fact of transferring money, and how it was implemented by the buyer / client - no matter. This aspect does not take into account the actual distance between the seller and the buyer, the presence or absence between them personal contact. Money can be translated through a bank through the terminal, through payment Internet services or using a virtual card. In any of the listed cases, the operation must be carried out at the checkout, and the buyer issue a check on the day of purchase or the next business day, but not later the date of transfer of goods (p. 5.4 of Art. 1.2 of Law No. 54-FZ).
When calculations occur between counterparties - enterprises or IP, the following nuances are taken into account:
if the electronic payment is used with the presentation of the card, the transfer of funds is carried out through the POS terminal, the operation must be fixed by the cash technology, the check is knocked out;
if a cashless payment It is implemented through the bank by issuing a payment order - such receipts are not necessary through the online cashier.
The electronic means of payment can be used both to pay shipped goods and to enumerate the advances in the seller. In both cases, to comply with the norms of law No. 54-ФЗ, it is necessary to distinguish between the proceeds from counterparties by the type of translation - with the presentation of the payment agent or without it.
The difference in approaches to the assessment of the need to use the CCP in the case of accepting payments from individuals and from entities of entrepreneurship (IP and Yurlitz) is the target appointment of products. When an individual without the status of the IP buys a thing for its own use, a person is the final link of product consumption. The entity entity makes a purchase for resale products or their processing, operation as a production element. In fact, for him, the purchase will perform the role of extraction tools material Profitthat is not typical for the situation with individuals.
