In cash or non-cash way. The nuances of non-cash and cash payments. What is non-cash based on

Content

The global financial system is constantly improving. The main priority of banks and legal entities is the safety and speed of transactions. Because of this trend, non-cash cash... What cashless payment and what are the ways to implement 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 cashless payments implies the use of payment cards, bills of exchange and checks for transactions. Transfer of payments takes place between the parties to the property relationship or with the help of an additional entity represented by the credit institution.

The essence

Organization financial transactions with the help of this type of payments, it is beneficial to banks and the state, because avoids a sharp increase in call delays. The essence of non-cash payments is the implementation of payments by transferring currency on accounts intended to replace cash. Applying a non-cash form of payment at the enterprise, you can get rid of cash registers, observing the rules for their use.

Advantages and disadvantages

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

The main disadvantage of the method is that it depends on the bank. A wire transfer cannot be carried out if the holder of funds has problems with their turnover. Owners of ordinary and special accounts will have to pay a commission to the bank for the operations 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 cashless payments

Characteristics, device, value of payment transactions is determined by their type. Depending on the variety, they can be used by businesses and individuals. In the Russian financial system the following forms of cashless payments are distinguished:

• transfers using payment requests and orders;
• letters of credit;
• payments through checkbooks;
• collection settlements;
• payments by transfer electronic money;
• direct debit money transfers.

Types of cashless 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 in order to purchase goods or services. Payments can be intra-republican and interstate. Funds transferred within the state are subdivided depending on the region and settlement... The following types of cashless payments are also distinguished:

• guaranteed, in which the funds booked in the budget account act as collateral;
• not guaranteed;
• transfers with instant debiting of funds from the account;
• payments with deferred money transfer.

The ways

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

• payments using a bank card through POS terminals;
• money transfer from cards using Pay Wave / PayPass technology;
• payments using card details, which are often used to pay for services via the Internet and purchase goods in stores;
• sending money through Internet wallet systems (QIWI, WebMoney, Skrill, etc.), where special terminals or transfers from bank cards;
• 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 cashless settlement system should work as quickly as possible in order to quickly execute payment orders, open accounts for new customers, and maintain a continuous turnover of funds. If the economic authorities come to an agreement, then payments can be made bypassing the bank.

Organization principles

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

1. Enterprises and organizations participating in the operations themselves choose their form, regardless of their field of activity.
2. The client's rights to dispose of funds are not limited.
3. Transactions are executed on a first come, first served basis.
4. Payments are transferred from account to account in the presence of finance.

Implementation principles

Compliance with the established rules by entrepreneurial firms and banks ensures that this type of payment complies with modern requirements such as reliability, efficiency, and speed of transactions. For this purpose, the principles for the implementation of transfers by bank transfer have been 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 debited. This rule even applies to requests from government agencies.
• The principle of freedom of choice. Settlers can conduct transactions in any form convenient for them. Financial institutions cannot influence the choice of non-cash payment methods.
• The principle of legality. All transactions must be carried out within the framework of the current legislation and be 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 have been violated, then the 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 agreement only if you conclude a new contract with the client.

Rules for making cashless payments

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

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

Payment by bank transfer

Money transfer is carried out in one of the ways listed above. The correspondent account reflects the data of the sender and recipient of funds, the amount of the transfer and the name of the paid service or product. Therefore, if the seller does not fulfill his obligations, cashless payment will be returned to the buyer except for the commission of the banking system.

Refunds to the buyer

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

• the product is food grade and of good quality;
• lost funds transfer documents;
• 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's warehouse. Return of goods by bank transfer is negotiated in the contract of each company separately. The company can compensate for the costs of sending the goods, if such a point is in its rules. Non-cash forms of payment involve transferring money to the buyer's current account immediately after sending the products back to the seller.

Video

Discuss

Cashless payment: application

Cashless payments- These are settlements (payments) made without the use of cash, that is, by transferring a certain amount from one account of a credit institution to another, which are accompanied by the offset of mutual claims. The intermediaries in such operations are banks, that is, it is to their accounts that such payments are transferred.

This form of settlement accelerates the turnover of funds, reduces the amount of cash that is needed for circulation. This form of settlement is the most preferable for doing business today.

According to the current legislation, settlements between legal entities, as well as settlements with the participation of citizens related to their entrepreneurial activities, are made in a non-cash manner.

Payments between these persons can also be made in cash. But for this position there is essential condition: limit size settlements in cash between legal entities for one transaction is equal to 60 thousand rubles.

Thus, if an organization calculates in cash under one contract, these calculations should not exceed 60 thousand rubles. At the same time, she has the opportunity to pay for this transaction by bank transfer, for which no limits have been established. If cash settlements are made under several agreements, the maximum amount of cash settlements should not exceed 60 thousand rubles. for each contract separately. Therefore, if the amount of the contract exceeds the specified amount of 60 thousand rubles, the calculation must be made without cash.

Now let's move on to the types of cashless payments. You can choose one of the following types of calculations:

• settlements by payment orders;
• settlements under the letter of credit;
• settlements by checks;
• collection settlements;
• settlements with payment requests.

To carry out such settlements, the following payment documents are used, corresponding to each type of such settlements:

• money orders;
• letters of credit;
• checks;
• payment requests;
• collection orders.

The total period for making non-cash payments should not exceed:

• two operational days within the territory of a constituent entity of the Federation;
• five business days within the territory of the Russian Federation.

If we talk about the advantages and disadvantages of such a settlement system, the following provisions can be distinguished:

Pros:

1. Flexibility of settlements, since "chains" of transactions with various surcharges can be serviced.
2. Availability of bank documents, i.e. easy provability of calculations.
3. Impossibility of fraud with counterfeit money, "dolls", etc.
4. Reducing the costs associated with the transportation of cash, its accounting and storage;
5. Unlimited storage period for funds in bank accounts;
6. Lack of cash desk and the need for its maintenance;
7. All cash is subject to mandatory delivery to the Bank after three days from the moment it is received at the cashier (with the exception of cash for remuneration of employees - salaries that can be stored at the cash desk for no more than 5 days), that is, cash is still subject to mandatory transfer in a non-cash form, therefore, the initial settlement by non-cash will allow not to perform additional operations with the bank and save time and money.

Minuses:

1. There is a danger of encountering or becoming dependent on the "problems" of the Bank, that is, with difficulties or even inability to transfer or withdraw money from the account.
2. Increased costs associated with the emergence of various additional payments to the Bank for operations performed.
3. A regular flow of cash is required to pay for bank services and payments salaries employees, which is not very convenient for start-up small entrepreneurs;
4. Requires constant interaction with the bank, which includes certain costs;

Mostly, given view settlement has clear advantages over cash, and the disadvantages can be eliminated if you carefully approach the issue of choosing a Bank and work within the framework of the current legislation. Good luck!

What is cashless payment? What does cashless payment mean?

What is cashless payment?

What does cashless payment mean?

Cashless payments- a payment made without the use of cash, that is, the money is credited to the recipient's Bank account from the payer's bank account through the bank. Cashless settlements are carried out through the bank, using netting, clearing settlements, credit cards, checks, bills. Functions performed by cashless payments: accelerates the circulation of funds, when making transactions, reduces the need for cash; reduces the cost of circulation of cash. It is difficult to hide the non-cash movement of money from the regulatory authorities, therefore the state contributes to the growth of the share of non-cash payments in money circulation country.

For the majority of non-cash payments, an individual must open a current account with a bank. The bank can make a money transfer on behalf of an individual and without opening an account (this option will be discussed below), with the exception of postal orders. A current account is opened on the basis of a bank account agreement, which provides for the performance of settlement transactions not related to the implementation of entrepreneurial activities. To open a current account (conclude a bank account agreement), an individual shall submit to the bank following documents:

- passport or other identity document in accordance with the legislation of the Russian Federation;

- "Card with samples of signatures and seal imprint" form 0401026 All-Russian classifier management documentation OK 011-93 (hereinafter - f. 0401026), drawn up in established by the Bank The order of Russia (Directive of the Central Bank of Russia dated June 21, 2003 No. 1297-u "On the procedure for issuing cards with samples of signatures and seal imprints");

- other documents stipulated by legislation and / or the bank account agreement.

In the event of a change in the data specified by an individual in the bank account agreement, he notifies the bank about this in the manner and within the time frame established by the agreement. When changing the last name, first name or patronymic, an individual presents to the bank a new identity document, on the basis of which new card f. 0401026.

An individual has the right to grant another individual (a proxy) the right to dispose of the funds in his current account on the basis of a power of attorney, which is certified by the bank in the presence of the principal and certified by the bank seal. The power of attorney can also be certified by a notary. If a power of attorney is applied, an additional card f is provided to the bank. 0401026. Terminate the power of attorney for the order current account the principal can by submitting an appropriate application to the bank.

The withdrawal of funds from the current account of an individual is carried out by the bank at the order of the account holder or without his order (for example, by a court decision) on the basis of settlement documents within the limits of the funds available on the account. In the absence of funds on the current account of an individual at the time of debiting funds, as well as the right to receive a loan, including an overdraft, stipulated by the contract between a bank and an individual, settlement documents are not subject to execution and are returned to payers or claimants in the order, established by the Regulation No. 2-P.

The ability of an individual to carry out non-cash transfers to foreign currency directly depends on whether such a person is a resident of the Russian Federation for the purpose of currency regulation... In turn, citizens of the Russian Federation are recognized as residents, with the exception of those who permanently reside or temporarily stay (on the basis of a work or study visa) in a foreign state for at least a year (subparagraph "a" of paragraph 6 of part 1 of article 1 of the Law of 10.12.2003 N 173-FZ).

Cases when cashless transfers in foreign currency allowed and prohibited

Transfers in foreign currency between residents and non-residents, as well as between non-residents, are carried out without restrictions (Articles 6, 10 of Law N 173-FZ).

Transfers in foreign currency between residents are prohibited, except established cases, including (clauses 12, 13, 17, part 1 of article 9 of Law N 173-FZ):

• transfer from the Russian Federation in favor of resident individuals to their bank accounts outside the territory of the Russian Federation, subject to the limit on the amount;
• transfer by a resident in the Russian Federation from a bank account outside the territory of the Russian Federation in favor of resident individuals to their bank accounts in the territory of the Russian Federation;
• transfer from their accounts in banks on the territory of the Russian Federation in favor of resident spouses or close relatives to their accounts in banks on the territory of the Russian Federation or abroad.

Also, residents can make transfers of foreign currency to their own bank accounts both in the Russian Federation and abroad. Limitations on the amount in this case not installed.

Non-cash transfers in foreign currency can be carried out both from an account opened with a bank and without opening such an account.

Cashless transfers from an account opened with a bank

When making a wire transfer in foreign currency from your account, you need to contact the bank where you have an account and submit certain documents.

So, you will need to present a document proving your identity and provide information about the recipient of the transfer (full name, name and details of the bank in which the recipient has an account, and the recipient's account number). In addition, you will need to submit documents that the bank may request from you in order to implement currency control, including (part 4 of article 12 of Law N 173-FZ; clause 1 of the Ordinance of the Bank of Russia of 20.07.2007 N 1868-U):

1) when making a transfer in an amount exceeding 5,000 US dollars (or the equivalent at the rate of the Bank of Russia as of the date of debiting the funds) - information on confirming the recipient's currency and accounting status (that the recipient is a non-resident). Banks independently determine in what form such information should be provided. This can be, for example, a copy of the passport of a citizen of a foreign state of the recipient or an indication of the recipient's non-residence in the "Purpose of payment" column of the payment document;

2) when making a transfer to his bank account outside the territory of the Russian Federation - a notification submitted by a resident to the tax authority at the place of his registration, about opening this account with a mark tax authority about its acceptance. The specified notification is provided only when making the first transfer. In the future, it is not required;

3) when making a transfer to your spouse or close relative - documents (copies thereof) confirming kinship, in particular a citizen's passport, birth certificates or marriage certificates.

These documents are not required if you are making a transfer to your spouse or relative to his account opened with a bank outside the territory of the Russian Federation for an amount not exceeding USD 5,000 (or the equivalent at the exchange rate of the Bank of Russia on the date the funds were debited).

Cashless transfers without opening an account

Cashless transfers without opening an account to the address individuals are carried out through money transfer systems.

To implement them, you need to make sure that there are service points of the selected system in the country and city of the recipient's presence. money transfer... As a rule, service points are banks with which payment systems have a contractual relationship.

At the service point of the payment system, you will need to present a document proving your identity and provide information about the recipient of the transfer (full name of the recipient of the transfer, country, city). After depositing funds to the cashier, you will be informed of the control code or other transfer identifier. This information will need to be passed on to the recipient of the transfer so that he can receive the funds.

The transfer without opening a bank account is carried out within a period of no more than three working days from the date of the provision of cash for such a transfer (part 5 of article 5 of the Law of 27.06.2011 N 161-FZ).

When making a transfer from the Russian Federation without opening a bank account via authorized bank there is also a limit on the amount of the transfer. So, translation within one operating day through one bank cannot exceed the amount equivalent to USD 5,000 at the exchange rate of the Bank of Russia on the date of application for the transfer (clauses 5, 9, part 3 of article 14 of Law N 173-FZ; Bank of Russia Ordinance dated 30.03. 2004 N 1412-U).

Note!

When introducing foreign country bans on payment systems whose operators are registered by the Bank of Russia, a wire transfer without opening an account can be carried out from the Russian Federation to such a state, if the payment system operators, payment infrastructure service operators, foreign organizations(except for foreign banks and credit institutions), on the basis of agreements with which the transfer is made, are under control Russian organizations(parts 1, 2, article 19.1 of Law No. 161-FZ).

Features of electronic money transfer

A non-cash transfer without opening a bank account is also possible when transferring electronic money (hereinafter - EMF) using electronic payment systems (for example, WebMoney, Yandex.Money and Qiwi). At the same time, the requirements of the foreign exchange legislation of the Russian Federation apply to e-money transfers in foreign currency (part 3 of article 5, part 24 of article 7 of Law N 161-FZ).

Help: electronic money

Electronic funds are those funds that are previously provided by an individual to the EMF operator to fulfill his monetary obligations to third parties and in respect of which this individual has the right to transfer orders exclusively using electronic means payment (clause 18 of article 3 of Law N 161-FZ).

In this case, an individual can provide funds to the EMF operator with or without a bank account.

Also, funds in his favor can be provided to the EMF operator by organizations or individual entrepreneurs, if such an opportunity is provided for by an agreement between the individual and the EMF operator. In turn, the latter forms a record on the amount of funds provided to him (parts 2, 4, article 7 of Law N 161-FZ).

An e-money transfer in favor of their recipients is usually carried out on the basis of an order of an individual - the payer, in some cases - at the request of the e-money recipients. At the same time, payers and recipients of EMF can be clients of one or several EMF operators (parts 7, 8, article 7 of Law N 161-FZ).

As a rule, the transfer is carried out by simultaneously accepting the payer's order by the EMF operator, decreasing his EMF balance and increasing the recipient's EMF balance by the transfer amount. Translation using a specially designed payment card carried out within a period of not more than three working days after the e-money operator accepts the order of the payer. A shorter period may be stipulated by an agreement between the e-money operator and the payer or by the rules of the payment system. After that, the EMF transfer becomes irrevocable and monetary obligations the payer before the recipient of the e-money is terminated (clause 26 of article 3, part 10, 11, 15, 17 of article 7 of Law N 161-FZ).

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

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

Moreover, settlements through credit institutions are a cheaper option in comparison with settlements through banknotes and coins.

What is a non-cash form of payment?

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

In general, non-cash payments are settlements that are carried out by 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 holder is provided with an account statement, which reflects the balance at the beginning and end of the day, as well as all income and expense transactions. This allows you to control cash flows.

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

• The Civil Code of the Russian Federation - in its chapter 46 "Calculations" basic provisions on all permitted forms of non-cash circulation are set forth;
• Regulation on the rules for the transfer of funds No. 383-P, which was approved on 19.06.12. Bank of Russia. This document provides a more detailed description of non-cash forms of payment, as well as the requirements for payment documents. This Regulation does not contradict the norms of civil law.

In addition, there is one more normative act, which is approved by the Bank of Russia, - Regulation on the issue of payment cards from 24.12.04. No. 266-P. This document discloses the procedure for acquiring - settlements using payment cards for goods and services. Acquiring is a peculiar form of non-cash payments, which is available, first of all, to ordinary citizens.

On the basis of these three documents, the organization and control of non-cash circulation takes place, which is increasingly replacing cash turnover. And there are reasons for this:

• settlements through bank accounts rarely depend on the time of the transaction (i.e., on the time of day) and on geography;
• non-cash payments are much cheaper in service than cash payments;
• in addition, for organizations, settlements are more preferable precisely through, since much less requirements for registration, organization and accounting are imposed on such payments than on cash circulation. Therefore, many start-up companies, in order to save money and protect themselves from penalties for errors in compliance and in application or non-application, are switching to non-cash payments. This is what they strive for and large companies with experience.

As for ordinary citizens, for them payments by bank transfer is convenient, since it is enough to have a payment card to make a payment, and it is beneficial, because when calculating with a card, the commission for settlement service often not charged.

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

Views. Their advantages and disadvantages

V legal nature exists multiple forms in which non-cash payments are carried out.

Forms and tools

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

• Settlements using a payment order. In this case, a document is drawn up, which contains an order to the bank at the expense of the payer to make a transfer specified in payment document the amount. 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 of drawing up the document. This payment format is available even to an ordinary citizen who does not have a current account. The inconvenience of settlements by means of payment orders is that if an error is made in the document during execution, it can cause a significant delay in the payment or send it to the wrong recipient of funds;
• Settlements by means of a letter of credit. In fact, this is a special account that is used only for settlements on transactions that require the intermediary of a bank. In other words, a letter of credit is an order of the payer to the bank to transfer funds to their recipient only if the latter observes special conditions, for example, the supply of goods, the provision of documents and other conditions. Validity of a letter of credit simple language can be described as follows: the buyer opens a letter of credit in his bank and transfers there the cost of the purchase made by him, 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 is opened. And then the bank transfers funds. The convenience of this form of payment lies in the security of the transaction. But the lack of a letter of credit is in its high cost, in its isolation from the bank account agreement (the letter of credit is opened separately), in participation in the transfer of funds from several parties: the buyer and the supplier, the issuing bank (it opens the letter of credit) and the executing bank (it carries out the execution of the letter of credit) ... By the way, often one bank can be both the executor and the issuer;
• Settlements by means of collection orders or collection. Their specificity is that such calculations are possible only if the claimant (recipient) has the right to file claims against the debtor's (payer) account. These rights can be provided 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 to the bank that holds the payer's account necessary information about the debtor and his obligation. Also, the collection order is inherently not of a notification nature. The debtor often finds out about the write-off of funds only after withdrawing money from him. And this can make it difficult for the debtor to conduct other banking operations due to a lack of funds on the account;
• Payments through checkbooks. This option can be conditionally called cash-non-cash, since it implies the debiting of funds from the account of the drawer to the account of the check holder or the issuance of cash to him. Moreover, checks are settled only on condition that the drawer has a sufficient amount of money in the account and after confirming the identity of the bearer of the check and the authenticity of the check itself;
• Direct debit settlements. In this case, the money is transferred at the request of the recipient. For execution of this translation from the operator who will perform settlement transaction, there must be an agreement with the payer and his acceptance (consent) for the implementation of such an operation. Such settlements are carried out within the framework of the national payment system of Russia and in the presence of a payment card. The cardholder's acceptance of the withdrawal of funds from it must be fixed in an agreement or other document that supplements the agreement;
• Settlements in the form of electronic money transfer. Within the framework of this type of non-cash settlements, 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 this citizen... But this is only possible if the agreement between the individual and the operator provides for a similar right. As for entrepreneurs and organizations, they can only use funds from their bank accounts.
  The last two types of non-cash payments are regulated by the law "On the National Payment System" dated 06/27/11. No. 161-FZ.

The advantages of cashless payments are described in the following video:

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Principles of constructing cashless payments

Cashless payment system is based on the following principles:

Based on these principles, not only the construction cashless system calculations, but also their implementation.

Order of conduct

Any non-cash payments are carried out only if there is 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 entrepreneurial activity.

For non-cash settlements, an account can be opened both in a bank and 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 account for non-cash transactions, organizations use account 51 "Settlement Accounts", where analytics are built for each settlement account opened by the organization. All transactions are recorded based on, for example, 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, checkbooks, and other similar forms of cashless payments.

Entrepreneurs do not use, but they enter income and expense transactions on bank account in their Books of Income and Expenses. And on the basis of these registers, 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 account to control their funds.

Responsibility for violation of settlement relations

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

For example:

• from paying agents in case of violation of work with a special account, they can collect from 40 to 50 thousand rubles;
• if the bank violated the deadline for transferring funds to the budget from the taxpayer's account, then from official the bank will be charged up to 5 thousand rubles.

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

When organizing cash and non-cash settlements with buyers and customers, it is necessary to take into account the rules for conducting cash transactions for cash payments, and the limit for cash settlement between legal entities, and the procedure for conducting settlements in non-cash form. The norms and practice of their application are in this article.

Accounting for cash and non-cash payments with buyers and customers

In relations with customers, cash and non-cash payments are possible. You are obliged to provide the buyer with the right to choose the form of payment - in cash or by bank transfer.

You have the right to accept payments only in a form convenient for you if the proceeds are without VAT or book value company assets for last year amounted to no more than 60 million rubles.

In all other cases, it is necessary to provide for the possibility of accepting payments in different forms... Including, you will need to work with plastic cards.

When choosing cash registers, look at whether the device has a function for accepting non-cash payments.

It is convenient to keep track of settlements with buyers and customers through the automation program Biznes.Ru. When trading using cash registers, data on each cash and non-cash cash transaction is automatically received from cash register devices (POS terminals or fiscal registrars) and accumulated in the program, providing an up-to-date picture of sales.

In the case of non-cash settlements under contracts, the entire history of settlements with a specific counterparty is reflected on a separate page. You can track the overall status of settlements directly from home page automation programs, and, if desired, detail information on the positions you are interested in.

The program also generates reports on calculations in a form convenient for you, which allows you to track the status of receivables.

Organization of cashless payments

Cashless payments differ in that none of the parties to such monetary payments sees real money. All payments are made through the bank.

When making non-cash payments, the order of payment is observed. If there is not much money in your bank account, the bank will transfer funds for obligations in the order of priority of payment.

The accountant puts it in the appropriate field of the payment. You cannot influence the order of payment in any way - it is established by law and looks like this:

• first stage - compensation for harm to life and health and payment of alimony;
• second stage - severance payments and royalties;
• the third stage - salaries and settlements with the state on taxes and contributions (mainly overdue);
• the fourth stage - payments under other executive documents;
• the fifth stage - all other payments, including current taxes and contributions.

The bank processes documents of one queue in the order of receipt of payments. In general, no matter how much you would like, for example, to repay the loan as soon as possible, keep in mind that the salary of employees will still be more important for the bank.

The forms of non-cash payments are selected by the bank's client (that is, you) from the generally available list, which is approved by the Bank of Russia. In case of non-cash settlements with the buyer, the form of settlement is prescribed in the contract.

Bank transfer also includes the organization of payments in a retail store using payment cards. When accepting a card payment from a customer, you are obliged to issue him a cashier's receipt, and if you work without cash registers, then the corresponding form of strict reporting.

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In addition, the terminal for accepting bank cards issues a receipt (slip-check). One copy is left to you (the cashier), the second is received by the buyer.

If the client's signature is required on a slip-check, your employees should definitely ask the client to sign. For this, every cashier's workplace must have a writing pen.

If you have large percentage card payments and you want to surround your customers with comfort and care, offer them also special substrates with a flat surface, on which it is more convenient to sign than on the free surface of the cash register or on the counter.

Cash settlements with customers in 2020

Cash settlements are made with "live" bills and coins, without the participation of banks. For cash settlements with customers, cash register equipment is used.

In addition to accepting cash payments from individuals at retail, cash payments between legal entities are also possible. That is, in principle, you can accept cash payments from legal clients.

However, keep in mind the current limit for cash settlements between legal entities. Now it is 100 thousand rubles.

In the case of cash payment, you are obliged to issue the customer a receipt. If you are allowed to work without cash register, instead of cashier's check you issue the corresponding SRF.

However, an individual buyer may ask you for additional supporting documents. In this case, you are dealing with an accountable person who in this sale-purchase relationship does not represent himself, but his company.

Cash and non-cash payments in 2020

Consequently, there is again a restriction on cash payments between legal entities.

In this case, the limit does not apply to the amount of one payment, but to all settlements under the same agreement. Even if payments under one contract are spaced out in time and made in installments, it doesn't matter total amount cash that you have the right to accept from a specific client-legal entity under this transaction should not exceed 100 thousand rubles.

For example, this applies to payment for goods in installments or payments under lease agreements.

According to the current legislation, cash from the cash desk can only be spent for certain purposes. In this regard, there may be difficulties with the return of money to the buyer when registering the return of the goods.

If the client paid for the purchase in cash, you have the right to return the money to him also in cash. If the buyer paid with a card, it is prohibited to give him cash from the cash desk upon return.

This will be regarded as a violation of cash discipline. In this case, the return must be transferred to the client's bank account.

Read more on the topic of calculations:

Cashless settlements under a letter of credit, collection, settlements by payment orders: features and benefits

Cash settlements using cash registers and strict reporting forms

Cash limit: who should calculate and how to do it

Cashless payments

Cashless settlements are used by legal entities and individual entrepreneurs more often than others, since there are practically no restrictions on their implementation, unlike cash payments. Cashless payments on the territory of Russia are carried out on the basis of the Regulation on the rules for transferring funds, approved by the Bank of Russia No. 383-P on June 19, 2012 (hereinafter - the Regulation).

The forms of non-cash payments are chosen by organizations independently and can be provided for by agreements concluded by them with their counterparties.

Settlements under a letter of credit

Letter of credit- this is an order of the payer's bank to the recipient's bank to make payments to an individual or legal entity within the specified amount and on the conditions specified in this order.

Four entities are involved in L / C transactions:

1) payer buyer who, by opening a letter of credit, fulfills obligations to his creditor (seller);

2) issuing bank- the bank in which the buyer's current account is opened and which, upon the buyer's request, opens a letter of credit for him;

3) Executing bank- the bank in which the seller's current account is opened;

4) salesman- payment receiver.

The letter of credit calculation scheme is shown in Fig. 1.

Settlement procedure for a letter of credit:

1. The buyer submits an application for opening a letter of credit to the issuing bank, where he has a current account. The bank deposits on a special deposit account the amount indicated in the application, that is, opens a letter of credit.

2. The funds are debited from the buyer's account and transferred to the bank serving the seller (nominated bank) to a special account opened for settlements under the letter of credit. The money is transferred to the nominated bank by a payment order of the issuing bank, which contains information that allows you to establish a letter of credit, including its date and number.

3. The seller receives a notification from the executing bank about the crediting of funds to his account, which is a signal to fulfill his part of the contractual obligations (for example, to ship goods).

4. The seller ships the goods to the buyer.

5. The seller transfers to the executing bank the shipping documents that were specified in the terms of the letter of credit.

6. The executing bank checks the shipping documents provided by the seller (the term for checking the documents is no more than 5 working days following the day of receipt of the documents), then credits the money to the seller's account and transfers the documents confirming the shipment to the issuing bank. Notifies the issuing bank of the use of the letter of credit.

7. The issuing bank notifies the buyer about the use of the letter of credit, gives him the documents confirming the shipment.

Example 1

LLC Iskra (buyer) buys restaurant equipment from LLC Planeta-Service (seller) under a supply agreement in the amount of 1,500,000 rubles. The supply agreement stipulates that:

• payments under the agreement will be made with an irrevocable letter of credit;
• the calculation can be made after submitting to the bank the shipping documents for the shipment and transportation of equipment.

The Iskra company sent Kranbank, in which it has a current account (issuing bank), an application for opening an irrevocable letter of credit, where it indicated the following information:

• equipment supply agreement No. 12 dated February 27, 2018;
• irrevocable covered letter of credit;
• seller - Planeta-Service LLC;
• the seller's bank (nominated bank) - Bank Soyuz;
• a list of shipping documents that the seller will have to provide to confirm the shipment - consignment note;
• a list of goods for payment for which a letter of credit is opened - kitchen equipment;
• the amount of the letter of credit - 1,500,000 rubles.

Kranbank deposits funds of Iskra LLC on a special account in the amount of RUB 1,500,000, that is, it opens an irrevocable letter of credit. Bank commission for opening a letter of credit - 0.85% of the amount of the letter of credit, ie 12,750 rubles. (RUB 1,500,000 × 0.85%).

By payment order, the issuing bank writes off funds in the amount of 1,500,000 rubles. and transfers them to the nominated bank - Bank Soyuz to the account opened by the nominated bank for making settlements under the letter of credit.

LLC "Planeta-Service" receives a notification from its bank about the crediting of funds under the letter of credit, which is a signal for it to fulfill its part of the contractual obligations - the shipment of equipment. LLC "Planeta-Service" ships the equipment and provides the Soyuz Bank (the executing bank) TTN for the shipment of kitchen equipment.

The nominated bank, in turn, transfers them to the Cranbank (issuing bank). The issuing bank checks the shipping documents and, after checking, transfers them to the buyer - Iskra LLC. From the account opened by the nominated bank for settlements under the letter of credit, the money is credited to the seller's settlement account - Planeta-Service LLC.

L / C transactions from Iskra LLC:

Debit of account 55 "Special accounts in banks" subaccount "Letters of credit" Credit of account 51 "Settlement accounts" - 1,500,000 rubles. - funds are transferred to a covered irrevocable letter of credit;

Debit of account 60.1 "Settlements with suppliers and contractors" / LLC "Planeta-Service" Credit of account 55 "Special accounts in banks" subaccount "Letters of credit" - 1,500,000 rubles. - money is transferred to the seller from a special account;

Debit of account 91.2 "Other expenses" Credit of account 51 "Settlement accounts" - 12,750 rubles. - the commission for opening a letter of credit is taken into account.

Settlements for collection

Collection is one of the forms of settlement between the seller (goods, works, services) and the buyer, when the settlement is carried out not by the parties to the transaction, but by their banks.

Settlements for collection represent banking operation when the bank, on behalf of its client, on the basis of settlement documents, receives the money owed to the client from the payer for the goods (works, services) shipped to him and credits them to the client's bank account.

Note!

The main difference between collection and other non-cash payments is that the order to carry out the operation comes from the recipient of the money, and not from the payer.

Collection parties:

• principal (trustee) - a party who instructs the bank to process the collection and acts as the final recipient of the payment (exporter or seller);
• payer - a person to whom the submission of documents must be made in accordance with the collection order (importer or buyer);
• remitting bank (seller's bank) - the bank to which the principal has entrusted the processing of the collection;
• collecting bank - any bank that is not a remitting bank and participates in the process of processing a collection order (buyer's bank);
• presenting bank - the collecting bank presenting documents to the payer (buyer's bank).

The collection scheme is shown in Fig. 2.

E. V. Akimova,
auditor

The material is published in part. You can read it in full in the magazine