Pay the bill by bank transfer to a legal entity. Nuances of non-cash and cash payments. Prospects for the development of non-cash payments

Cashless payments- these are settlements (payments) carried out without the use of cash, through the transfer of funds to accounts with credit institutions and offsets mutual demands. Non-cash payments are of great economic importance in accelerating the turnover of funds, reducing the cash required for circulation, and reducing distribution costs; organizing cash payments using non-cash money is much preferable to cash payments. The widespread use of non-cash payments is facilitated by an extensive network of banks, as well as the state’s interest in their development, both for the above reason and for the purpose of studying and regulating macroeconomic processes.

IN Russian Federation The Central Bank has established the following types of non-cash payments:

Settlements by payment orders

Settlements under letters of credit

Payments by checks

Payments for collection

Calculations by payment requests

Payment order- this is an order of the account owner (payer) to the bank servicing him, documented by a payment document, to transfer a certain amount of money to the recipient’s account opened in this or another bank. Payment orders can be in paper or electronic form.

Usually payment order drawn up in four copies: the 1st copy is intended for the payer, the 2nd - for the payer's bank, the 3rd and 4th are transferred to the recipient's bank. Payment orders are accepted by the bank regardless of the availability of funds in the payer's account, but are executed only if there are sufficient funds on it.

Payment orders can be used to transfer funds:

for goods supplied, work performed, services rendered, for advance payment of goods, work, services, or for making periodic payments;

to budgets of all levels and to extra-budgetary funds;

for the purpose of returning/placing credits (loans)/deposits and paying interest on them;

for other purposes provided for by law or agreement.

After the bank employee checks the correctness of filling out and processing payment orders on all copies (except the last one) accepted for execution of payment orders, in the “Receipt of payments to the bank” field, the responsible executive of the bank enters the date of receipt of the payment order by the bank.

The last copy of the payment order, in which the bank’s stamp, the date of receipt of the payment order and the signature of the responsible executor are affixed in the “Bank Marks” field. The bank that has accepted the payer's payment order is obliged to transfer the specified amount of money to the recipient's bank for crediting it to the account of the person specified in the order. If necessary, the bank has the right to attract other banks to perform operations to transfer funds to the account specified in the client’s order. The bank is obliged, at the request of the payer, to inform him about the execution of the order.

Letter of Credit- this is a conditional monetary obligation accepted by the bank on behalf of the applicant (payer under the letter of credit), to make a payment in favor of the recipient of funds under the letter of credit, the amount specified in the letter of credit upon submission of documents by the latter to the bank in accordance with the terms of the letter of credit within the terms specified in the text of the letter of credit, or to pay , accept or honor a bill of exchange, or authorize another bank (executing bank) to make such payments or pay, accept or honor a bill of exchange).

A security containing an unconditional order from the drawer to the bank to pay the amount specified in it to the check holder. The drawer is a person who has funds in the bank, which he has the right to dispose of by issuing checks, the check holder is the person in whose favor the check was issued, the payer is the bank in which the drawer's funds are located.

The drawer does not have the right to revoke a check before the expiration of the established period for presenting it for payment.

There are cash checks and payment checks. Cash checks are used to pay the check holder cash at a bank, e.g. wages, economic needs, travel expenses etc.

Payment checks- these are checks used for non-cash payments, this is a document of the established form containing an unconditional written order from the drawer to his bank to transfer a certain amount of money from his account to the account of the recipient of the funds. Check acceptance- this is a mark indicating the consent of the payer’s bank to transfer the amount specified in the check to the recipient’s account.

Collection- an intermediary banking operation for the transfer of funds from the payer to the recipient through a bank with the transfer of these funds to the recipient’s account. Banks charge commissions for performing collections.

Collection- a banking settlement operation through which the bank, on behalf of its client, receives, on the basis of settlement documents, funds due to the client from the payer for goods and materials shipped to the payer and services provided and credits these funds to the client’s bank account.

Collection can be clean and documentary.

Clean collection- collection of financial documents (transferable and promissory notes, checks and other similar documents used to receive payments) when they are not accompanied by commercial documents.

Documentary collection- this is the collection of financial documents accompanied by commercial documents (invoices, transport and insurance documents, etc.), as well as the collection of only commercial documents. Documentary collection in international trade is the obligation of the bank to receive, on behalf of the exporter, from the importer the amount of payment under the contract against transfer to the latter commodity documents and transfer it to the exporter.

Disadvantages of the collection form of payment: 1) The time gap between the shipment of goods, the transfer of documents to the bank and the receipt of payment, which can be quite long, which slows down the turnover of the exporter’s funds; 2) Lack of reliability in payment for documents (may refuse to pay for trade documents or become insolvent by the time they arrive at the importer’s bank). These disadvantages are overcome by using telegraphic collection, which reduces the unwanted time gap, as well as by using collection with a pre-issued bank guarantee, which makes it possible to create payment security close to that which arises under irrevocable letters of credit.

Payment request(colloquially “payment”) is a payment document containing a demand from the creditor (supplier) to the debtor (payer) to pay a certain amount of money through the bank.

To settle a payment request, the payer's acceptance is required. However, in certain cases (if this is stipulated in the agreement between the payer and the recipient or if such a case is stipulated in the law), it is possible to make payments without acceptance.

Acceptance- the response of the person to whom the offer is addressed about its acceptance. Acceptance - consent to payment. According to Russian law, acceptance must be complete and unconditional (acceptance of an offer on different terms is recognized as a new offer).

Cashless payment– this is one of the most convenient options for making payments; 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 have the ability to sell 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 in in electronic format. 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 more detailed description 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 normative act, which was approved by the Bank of Russia - Regulations 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 via bank accounts rarely depend on the time of the operation (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 circulation. 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. This is what they strive for large companies with experience.

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, there is a commission for settlement service often not charged.

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

Kinds. Their advantages and disadvantages

IN legal nature exists 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 make a transfer specified in payment document amounts. 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 special conditions, for example, delivery of goods, provision of documents and other conditions. Validity of the letter of credit in simple language can be described 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 the delivery of the goods and the 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. the recipient of funds, in order to collect the required amount, must present the payer's account to the bank holding the account 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 via check books. 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. For execution of this translation at the operator who will perform settlement transaction, there must be an agreement with the payer and his acceptance (consent) to carry out such an operation. Such settlements are carried out within the framework of the national payment system of Russia and if there is 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 who provide funds in favor of 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 National payment system"from 06/27/11 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, but they enter income and expense transactions according to bank account in your 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:

from payment agents in case of disruption of work with special account can charge from 40 to 50 thousand rubles;
if the bank violated the deadline for transferring funds to the budget from the taxpayer’s account, then official The bank will be charged up to 5 thousand rubles.

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

Content

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

Organization financial transactions Using this type of payment is beneficial for 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 You can connect 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. Cashless transfer cannot be implemented if the holder of 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 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 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 settlement. 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:

calculations using bank card via 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 development market economy countries. 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.
Client's rights of disposal in cash 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, banks 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 holder cash account, funds cannot be written off. 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 non-cash methods calculations.
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 everything 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 settlements involve transferring money to the buyer’s current account immediately after sending the products back to the seller.

Video

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At the time of publication of this article, new amendments to Law 54-FZ on the use of cash registers have not yet been officially adopted, but bill No. 344028-7 has already been adopted by the State Duma in the third reading and sent to the Light of the Federation for consideration.

The date of entry into force of these amendments depends on when this law is signed by the President of Russia. We will conventionally say that this date is July 1, 2018, as was intended by our legislators.

Very serious changes have been made to the law. Today we will talk about whether it is necessary to use cash register systems for non-cash payments with individuals?

These changes affect almost everyone who sells goods, work and services.

What are non-cash payments?

Let me start with the fact that the law itself changed its name - in the title of the law “cash payments and (or) payments using electronic means of payment” was replaced with the words “settlements in the Russian Federation”. And now the name of the law is: “On the use of cash register equipment when making payments in the Russian Federation”

This means that now almost all payments between organizations (IP) and individuals, including non-cash ones, fall under the scope of this law.

Let's figure out what non-cash payments and payments using electronic means of payment are.

In accordance with paragraph 19 of Art. 3 Federal Law dated June 27, 2011 No. 161‑FZ “On the National Payment System”:

electronic means of payment - a means and (or) method that allows a client of a money transfer operator to draw up, certify and transmit orders for the purpose of transferring funds within the framework of applicable forms of non-cash payments using information and communication technologies, electronic media, including payment cards, as well as other technical devices.

Letter of the Bank of Russia dated May 2, 2012 N 14-27/270 clarified that electronic means of payment also include payments with bank cards. At the same time, payments individuals through Online Banking systems and electronic wallets. payment systems (Yandex-Checkout, RBC-Money, etc.) are also equated to electronic means of payment.

Thus, all electronic means of payment are equated to non-cash payments, and when making non-cash payments it is now necessary to use cash register systems.

Are there cases when when an individual pays for goods, work or services, it is not necessary to use cash register systems?

Yes, there are:

the buyer paid for the parcel with goods by cash on delivery at the post office;
the buyer paid for goods and services at the bank using receipt PD-4 in cash (before July 1, 2019);
the buyer paid for goods and services through the terminal in cash (before July 1, 2019).

If the buyer at the bank or when making payments through the terminal used a bank card, then this is considered a payment using an electronic means of payment and in this case it is necessary to punch a cash receipt.

How to use cash register systems for non-cash payments with individuals?

Article 2 of the bill introduces the following points regarding settlements with individuals:

Users, when making non-cash payments that exclude the possibility of direct interaction between the buyer (client) and the user or his authorized person and are not subject to the provisions of paragraphs 5 and 5 1 of this article, are required to ensure that a cash receipt (strict reporting form) is transferred to the buyer (client) in one of the following ways:

1) in electronic form to subscriber number or address Email provided by the buyer (client) to the user no later than the period specified in paragraph 5 4 of this article;

2) on paper along with the goods in the case of payments for the goods without sending such a cash receipt (strict reporting form) to the buyer in electronic form;

3) on paper during the first direct interaction of the client with the user or his authorized person in the case of payments for work and services without sending such a cash receipt (strict reporting form) to the client in electronic form.
5 4 When making payments specified in paragraph 5 3 of this article, a cash receipt (strict reporting form) must be generated no later than the business day following the day of payment, but no later than the moment of transfer of the goods.
Organizations and individual entrepreneurs when making settlements with individuals who are not individual entrepreneurs, by bank transfer (except for settlements using electronic means of payment), settlements when accepting payment for living space And public utilities, including contributions for major renovation, when carrying out offset and return of prepayment and (or) advances, when providing loans to pay for goods, works, services, when providing or receiving other counter provision for goods, works, services, has the right not to use cash register equipment and not to issue (send ) strict reporting forms until July 1, 2019.

So, if the buyer, when paying for goods, works, services, used an electronic means of payment, that is, paid through an online bank using the details of an organization (IP), through terminals using a bank card, through various payment systems using the Internet, from his electronic wallet, then you need to issue a check.

If he paid in cash at a bank or through a terminal, there is no need to punch a check.

But in any case, no matter what he pays, the money will come to your checking account. The question is, how can we understand from the bank statement how our buyer paid? How can we understand whether the buyer gave the bank operator cash or his bank card?

The bank statement always indicates the correspondent account from which you received the money.

If the correspondent account begins with the numbers - 30233, then these are settlements without opening an account, that is, payment through an operator at a bank or settlement center. That is, the buyer paid in cash and there is no need to punch a check. And if the correspondent account begins with the numbers - 40817, it means that the buyer paid using a card or through an online bank and in this case the check must be punched.

What to do if you can’t understand how the buyer paid for your product or service? Then, to avoid fines, it is better to punch the check.

How and at what point to punch checks?

By default, in any cash register, when generating a receipt, you can select " Cash payment" or "Payment by card". But with the introduction of the new version of Law 54-FZ, a button should appear on the cash register allowing you to select " Cashless payment". Manufacturers of cash registers should take care of this and update the software of your cash register in a timely manner. If you have to buy a cash register, then you need to keep in mind that it is possible to create a receipt for non-cash payments.

Note!

And if we are talking about buying a new cash register for those who have not used them before, then we must keep in mind that individual entrepreneurs on UTII, patent and simplified tax system “Income minus expenses” can apply tax deduction in the amount of 18 thousand rubles for each purchased cash register. But only if this device was purchased before July 1, 2018.

So, when generating a check for non-cash payment, you must select the appropriate type of payment. And only in this case you will not have double your revenue.

At what point should we check?

The law says: no later than the working day following the day of payment, but no later than the moment of transfer of the goods.

Let me translate into Russian - every day you are required to receive a bank statement if you expect money from individuals to arrive in your current account. As soon as you receive the statement, look at the corresponding account number and if it turns out that the buyer paid by electronic means payment, and not in cash at the bank, then immediately knock out the check. If you have his phone number or email address, then enter this data into the cash register at the time the check is generated - the cash register will send it to the buyer electronic version check. If you do not have this data, then a paper check is attached to the accompanying documents for the goods or services and is given to the buyer either personally when transferring the goods or providing the service, or is placed in the parcel with the goods.

When providing services electronically, you must have the buyer's email address, and in this case you are not required to transfer a paper check. But convey electronic check necessary.

Postponement until July 2019 new edition The law is provided only for HOAs when accepting payments for residential premises and utilities, when providing loans to pay for goods, work, and services. About the use of cash register systems when issuing loans is a separate conversation and the topic of a separate article.

The law retains the provision that when making payments between legal entities and individual entrepreneurs by bank transfer, checks do not need to be punched. But there are cases when the invoice is issued in the name of an individual entrepreneur, and he paid not from a current account, but with an individual’s card for his individual entrepreneur. In this case, you will also have to punch the cash receipt. It does not matter for whom the payment was received - it is important from whom. Even if an individual pays from his card for purchases intended for an organization, a receipt must be punched. For example, an employee of an organization was given an advance payment for the purchase of stationery. He placed an order in an online store, received an invoice and paid with his card. The cash receipt must be punched.

If you receive a message in your foreign currency account payment from a foreign individual, then you need to punch the check. The law makes no exceptions for payment foreign citizens. However, the law requires that checks be issued in the currency of the Russian Federation, that is, in rubles. 100 dollars have arrived in your foreign currency account - transfer them at the Central Bank rate on the date of statement and run the check.

Is it possible to do without when selling through websites? cash register? - Eat. But only if you do not receive revenue from individuals through online banks... I will tell you about this opportunity on my

Payment methods have evolved since the inception economic relations and have now achieved significant diversity. This process has accelerated significantly with the advent of computer technology and the Internet.

Cash and non-cash payment

Payment types can be grouped according to various criteria. It is generally accepted to divide payments into cash and non-cash, which is supported by the provisions of Article 140 Civil Code RF.

Cash payment involves transferring “live” money (bills, coins) from one person to another or depositing it into special devices.

What does non-cash payment mean? Non-cash payment involves making payments without the participation of money in its natural form, funds are debited from the account of one party and transferred to the other (credited to the account).

Cash payment methods

At the origin of economic relations, the role of money was played by various goods - grain, salt, animal skins and even stones. Then metal money appeared in the form of coins, and later paper bills (notes). These are the ones that are used in our time to make cash payments, among which are the following:

transfer of money from one person to another - a contractor, a supplier of goods or services, a cashier in a store, bank, post office or other third party. The transfer procedure may be accompanied by the presentation of a receipt (payment order) indicating the recipient’s details;
depositing money through ATMs and payment terminals. Money is inserted into the bill acceptor, funds are transferred to the recipient's account, and the cash is at the disposal of the owner of the terminal or ATM. The range of paid services is very wide - housing and communal services, mobile communications, fines, duties, repayment of debts on loans and microloans, etc.
carrying out calculations through systems money transfers(Golden Crown, Leader, Contact, etc.). To do this, you need to come to a branch of the system (as a rule, banks and salons take on these functions mobile communications), indicate payment details and deposit money.

Cashless payment: how it works

Payment by non-cash payment It is believed to have originated in the 18th century in Great Britain. Settlement (clearing) chambers were created to service them. Cashless payment - what is it? This is a form of payment when one person transferred to another not money, but documents drawn up in a special way - checks and bills. The person who received the check cashed it at the clearing house or received funds into his account, which were debited from the account of the person who issued the check.

The check settlement system has become widespread in Western countries, especially among the wealthy public, until the advent of computer networks. Currently, this method has given way to others based on the use of innovative technologies.

Payment by bank transfer is currently carried out in the following ways:

bank cards, today this is the most common of all types of non-cash payments among individuals. IN recent years plastic cards with a magnetic stripe began to give way to cards with a chip. To carry out the transaction, a card with a chip is inserted into the POS terminal, and a card with a magnetic stripe is “stretched” through it. Also, if necessary, a PIN code is entered, after which funds are debited from the holder’s account, and the purchase becomes paid;
bank cards supporting Pay Wave (Visa) and PayPass (Mastercard) technologies - a method that is gaining popularity contactless payment shopping. Such a card does not come into direct contact with the POS terminal, but is only brought close to it (the terminal must also support contactless technology and be equipped with a special label). Today, terminals supporting contactless technology are not very common, but it is only a matter of time;
virtual payments using bank card details; this method is used when purchasing goods and services in online stores and on specialized sites. To carry out the operation, the buyer must enter the details indicated on the front side: first and last name in Latin letters, 16-digit an identification number, year and month of expiration. In addition, the 3-digit CVC/CVV2 code is entered, which is indicated on the back of the card;
payment by electronic money by debiting funds from a QIWI wallet, Yandex.Money, Webmoney and other systems. To carry out the operation, the buyer must open an electronic wallet and transfer the required amount to the recipient’s electronic wallet, card or bank account, or pay the invoice issued to him, depending on the form of payment established by the supplier of goods (services);
payments mobile phone, a method that is not very common (yet) in our country. A smartphone that supports NFC (near field communication) technology must be brought close to the reader. Funds will be debited from a bank card that is linked to the mobile phone via special applications (Android Pay, Samsung Pay, etc.);
bank transfer from the account. In the classic version, you need to come to a bank branch and present a payment order. In a more modern one, you can use an ATM, an online banking system or an application for a mobile device. In this case, the sender's bank debits funds from the account of one person, and the recipient's bank, after conducting interbank settlements, credits them to the account of the second. The latter has the opportunity to receive funds in cash through bank transfer systems Unistirim, Western Union, etc.

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Current
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The regulator revoked the license from Oskolbank
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Financial results
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