For bank transfer or bank transfer. Cashless payments. Carrying out cashless payments

Non-cash payments - a special type of payment that does not use cash Money. All payments are made by transferring funds from account to account in credit institutions or, for example, the offset method mutual demands. Initially, they were introduced to facilitate and accelerate the turnover of capital, as well as to reduce the amount of cash. The circulation costs inherent in cash also decreased. State institutions also contribute to non-cash payments - for the reasons listed above (an increase in the speed of cash turnover plus savings on their maintenance).

Cashless settlements and payments

The very first non-cash settlements and payments were settlements and payments using checks and bills of exchange. After that, clearing houses were introduced - organizations that perform transactions between various banks. Then for the most part developed countries giro settlements spread as a subspecies of non-cash payments (through giro banks, commercial banks, savings banks).

Non-cash settlement transactions - the main type banking operations. There are collections, transfers, and letters of credit.

Non-cash payments and payments are regulated by law. In Russia, this is the Civil Code of the Russian Federation (from Article 861 to Article 885), the Federal Law “On the Central Bank of the Russian Federation”. The federal law “On banks and banking”, other normative acts.

What is cashless payment

A non-cash payment is considered to be a settlement using a non-cash monetary circulation(in a non-cash form - that is, in the form of an entry on the corresponding account). Cashless payment is carried out according to several principles:

• in the legal field
• on bank accounts,
• in accordance with liquidity at the level of uninterrupted payments,
• voluntarily (with the consent of the payer),
• within a certain period,
• with control over the correctness of the calculations in accordance with the order of their execution,
• on contractual terms.

The full definition and all the conditions for making such payments are indicated in the current Regulations on non-cash payments (approved by the Central Bank of the Russian Federation).

Types of non-cash payments

Initially, non-cash payments were made in the form of bills of exchange or checks. Apply today

• payment orders and order requests,
• checks, letters of credit,
• collection orders,
• electronic payments.

A detailed list of settlements (payments) is specified in the relevant document of the Bank of Russia dated June 19, 2012. Regulation No. 383-P “On the rules for making money transfers” specifies all types of non-cash payments, except for the last (electronic), however, the Federal Law for June 27, 2011 No. 161 as amended on July 23, 2013 - “On National payment system". According to this document, electronic payments (using electronic money) have also become a form of non-cash payments.

Refund of non-cash payment

By law, it is allowed for customers served by the bank to withdraw their settlement documents. However, in practice, the return of a non-cash payment entails a whole series of procedures.

1. In the event that the money was transferred erroneously, the operation was carried out and the funds were credited, the refund of money by bank transfer is made in judicial order. At the same time, it is important to prove that no services (when funds were credited to the company's account) were provided.
2. If a return is necessary for a store customer returning a product, then several options are possible: enumeration required amount seller to buyer non-cash way(for example, a reverse transfer to a card), or in cash.

Attention. Often, companies operating in the field of trade conclude with a bank servicing terminals about the possibility of a refund in case of non-cash payments.

From the client in whose favor it is necessary to make a return, the current account number, the name of the bank and the correspondent account number, the TIN and BIC of the recipient, his full name are usually required.

Payment by bank transfer

Payment by bank transfer can be made in several ways: using

• payment order or demand,
• letter of credit,
• collection order,
• check (checkbook).

Payment by non-cash payment is carried out in the form of a transfer of the amount of funds from the sender's account to the recipient's account, which can be in this or another bank. At the same time, a payment order is the most commonly used form of payment.

A payment claim means a claim by the recipient to the payer for the payment of a certain amount. It is used for the convenience of paying by cashless payment for goods and services. The payer must provide an acceptance (agree to pay the amount) or refuse - then the demand is returned without execution.

A collection order is issued by state bodies - by a court decision.

A letter of credit is an obligation to make a payment upon presentation by the recipient of certain documents (acts, delivery documents).

Acceptance of non-cash payments

Acceptance of non-cash payments is carried out in several ways: either by crediting to the account of the organization through a bank, or through a terminal (KKT, bank pinpad). In addition, today organizations are trying to automate the transfer of funds as much as possible in order to eliminate errors and " human factor". The commission for non-cash payments, unlike payment systems that charge up to 5%, is 0%. To accept payments by non-cash method, organizations solve several problems:

Preparation of invoices and contracts (optional),

Control over the transfer of funds

Preparation of closing documents.

To receive payments, you need the TIN of the organization, the number of the current account, the BIC of the bank servicing the payer, the legal and postal address.

Problems of non-cash payments

The main problems of non-cash payments are:

• the complexity of establishing a settlement and payment system,
• risks arising in connection with making payments,
• the presence of non-payments (their changes affect the budget deficit),
• the speed of making payments (including taking into account failures and delays, errors made by both senders and recipients of funds, and the settlement centers themselves),
• sequencing of payments and its regulation, which is detrimental to other creditors,
• insufficient development of the regulatory and legal framework for making non-cash payments (for bills of exchange and letters of credit).

In addition, businesses are responsible for compliance loan agreements, as well as the established settlement discipline. If the organization does not fulfill its settlement obligations, it may be declared insolvent.

Accounting for non-cash payments

When settling between organizations in the form of non-cash payments (by transferring from one account to another), it becomes necessary to account for non-cash payments using special settlement documents. They are the basis for the calculation, and can be issued in the form of an order:

• payer (this can be either a client or the bank itself),
• the recipient of the funds, or the claimant.

Enterprises themselves determine the appropriate forms of documents for accounting for non-cash payments, only the presence of details is required -

• company name,
• document number,
• name of the paying bank, MFO, cash settlement center, current account numbers,
• name of the beneficiary, beneficiary bank, its details.

Accounting for such transactions is carried out using account 51 "Settlement accounts" (both receipt on debit and disposal on this account).

grounds for either primary document for accounting is a bank statement or payment order. This is true for different types payments:

• receipt of money in payment for services or goods,
• depositing cash into a checking account,
• receiving advance funds
• receipt in the authorized capital,
• payment of invoices of suppliers, contractor organizations,

transfers to the budget of mandatory payments, contributions to the PFR and other organizations (FSS, FFOMS, TFOMS).

Until July 2017, non-cash payments, no matter who made them, did not require the use of cash registers. However, with the introduction of amendments to Law No. 54-fz, individual entrepreneurs and organizations accepting cashless payments from individuals were obliged to use cash registers and issue cash receipts to customers in in electronic format.

The need to use an online cash register by bank transfer depends on who transfers the funds - a business entity or an individual.

Note: the legislation includes individual entrepreneurs and legal entities that purchase goods not for personal use(as an individual), but for conducting activities.

Individual entrepreneurs and organizations that accept non-cash payments from citizens are required to use cash registers and issue checks or strict reporting forms to buyers (clients).

New order application of CCP for non-cash transfer of funds will become effective from July 2018. The delay for a year is due to the fact that previously entrepreneurs and individual entrepreneurs were not required to use cash registers when funds were received into the account, including from individuals. For such categories of entrepreneurs (who previously had the opportunity not to use cash registers), a one-year deferment is provided from July 2017 to July 2018.

Who was obliged to apply CCP with cashless transactions until 2018

The previous rules provided for exemption from the use of online cash registers when transferring funds to a current account. Cash registers were used only when paying in cash and bank cards, both for individual entrepreneurs and organizations, and for individuals.

Who is obliged to apply CCP with cashless transactions after 2018

Sole proprietorships and legal entities that receive payment to a current account from individuals (citizens) are required to use cash registers that meet the new requirements from July 2018.

Note: the form (system) of taxation in this case does not matter.

Who is not required to use CCP for cashless payments

Individual entrepreneurs and organizations that make settlements only with other individual entrepreneurs and companies that purchase goods not for personal use, but for business activities, may not use cash registers and issue cash receipts.

Which check should be issued - paper or electronic

Since the settlements take place remotely, it is not possible to physically transfer the paper version of the check, the legislation provides for the issuance of only an electronic check generated no later than 5 minutes after the payment is received on the account.

Note: must contain all the necessary details established by law No. 54-FZ.

When should the check be broken?

Since funds are credited to the current account not instantly, but after a while, the seller is obliged to send the buyer (client) a check from the moment of confirmation of the execution of the order to transfer electronic means of payment credit institution.

The Ministry of Finance stated this position in its Letter dated February 2, 2017 No. ED-4-20 / [email protected].

How to return goods when paying by bank transfer

When returning funds to a client (buyer) before receiving official clarifications from regulatory authorities, one can be guided by the recommendations of the Central Bank of the Russian Federation set out in letter N 112-T dated August 01, 2011 “On the return of funds for a product (service) previously paid using payment card", and make a refund by transferring funds for the returned goods by payment order to the details of the buyer specified in the application.

Which online checkout to use when paying for goods by bank transfer

The choice of a cash register in this situation depends on whether the entrepreneur or organization receives payment in cash or by.

If the activity is carried out on the Internet, payment is received only to the current account or from, then you can choose the option of an online cash desk for online trading. The difference between these cash registers is that they do not have a printer that allows you to print cash receipts. This option is not suitable for those who accept cash and card payments on the spot (for example, when issuing goods and paying for it to the courier). They will have to additionally purchase a cash register with a POS-terminal, which allows them to generate checks in paper form.

You can also consider the option of renting an online cash register provided by a number of services on the Internet. An individual entrepreneur or organization enters into an agreement with the service for renting a cash desk. The cash register itself is located at the landlord, and the tenant receives remote access to it. After payment is received, the cash desk generates a check and sends it to the buyer, and information about the operation performed is sent to the fiscal data operator.

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

Therefore, many companies choose cashless payments for their purposes, minimizing cash circulation.

Moreover, payments through credit organizations are a cheaper option compared to payments 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 made only through banking and other credit structures that have to carry out banking operations.

AT general view non-cash payments are settlements that are implemented by the movement of funds on accounts owned by participants in such settlements.

In fact, debiting and crediting funds occurs electronically. At the end of the working day, the account holder is provided with a statement on it, which reflects the balance at the beginning and end of the day, as well as all income and expenditure transactions. This allows you to control cash flows.

Cashless payments are regulated in the Russian Federation two main regulations:

• The Civil Code of the Russian Federation - in its chapter 46 "Settlements" sets out the basic provisions on all permitted forms of non-cash circulation;
• 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 more detailed description non-cash forms settlements, 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 is approved by the Bank of Russia, - Regulation on the issue of payment cards dated 24.12.04. No. 266-P. AT this document discloses the procedure for acquiring - settlements using payment cards for goods and services. Acquiring is a peculiar form of cashless 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 operation (i.e., on the time of day) and on geography;
• non-cash payments are much cheaper to maintain than cash payments;
• in addition, for organizations, settlements are more preferable precisely through, since there are much fewer requirements for registration, organization and accounting for such payments 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 applying or not applying, are switching to cashless payments. This is what they strive for and large companies with experience.

As for ordinary citizens, cashless payments are convenient for them, since it is enough to have a payment card to make a payment, and it is beneficial, because when paying with a card, commissions for settlement service often not charged.

But the state also benefits from the growth of cashless payments, in particular, there is a control of turnover money supply, and a decrease in the amount of cash in circulation reduces the rate of inflation.

Kinds. Their advantages and disadvantages

There is a legal nature multiple forms in which non-cash payments are made.

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 instruction to the bank at the expense of the payer's funds to transfer the specified in payment document amounts. The transfer is carried out on time and to the person indicated 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 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, then it can cause a significant delay in the payment or sending it to the wrong recipient of funds;
• Payments by letter of credit. In fact, this is a special account that is used only for settlements on transactions that require the mediation of a bank. In other words, a letter of credit is an order from the payer to the bank to transfer funds to their recipient only if the latter complies with special conditions, for example, the supply of goods, the provision of documents and other conditions. Validity of the letter of credit plain language can be described as follows: the buyer opens a letter of credit in his bank and transfers the cost of the purchase he makes there, but the supplier will be able to receive these funds provided that the goods are delivered and the accompanying documents are transferred to the bank where the letter of credit is opened. And then the bank transfers the 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 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 executes the letter of credit) . By the way, often one bank can be both the executor and the issuer;
• Settlements via collection orders or collection. Their specificity is that such settlements are possible only if the recoverer (recipient) of funds has the right to present claims against the debtor's (payer's) 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 provide the bank-holder of the payer's account with the necessary information about the debtor and his obligation. Also, the collection order, by its nature, is not of a notification nature. The debtor often learns about the write-off of funds only after the withdrawal of money from him. And this can make it difficult for the debtor to conduct other banking operations due to a lack of funds in the account;
• Payments through checkbooks. This option can be conditionally called cashless, since it involves debiting funds from the drawer's account to the checkholder's account or issuing cash to him. Moreover, settlement on checks is made only on the condition that the drawer of the check has a sufficient amount of money on the account and after confirming the identity of the bearer of the check and the authenticity of the check itself;
• Settlements in the form of direct debits. In this case, the transfer of money is made at the request of their recipient. To perform this transfer, 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 acceptance of the cardholder for debiting funds from it must be fixed in the agreement or other document that supplements the agreement;
• Settlements in the form of transfer of electronic money. As part of this type of non-cash payments, an individual (citizen) provides the operator with funds for conducting operations, both from his personal bank account or without it, and from the accounts of organizations and entrepreneurs that provide funds in favor of this citizen. But this is only possible if the contract between the individual and the operator provides for such a right. As for entrepreneurs and organizations, they can only use the funds from their bank accounts.
  The last two types of non-cash payments are regulated by the Law "On the National Payment System" dated 27.06.11. No. 161-FZ.

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

If you have not yet registered an organization, then the easiest do it with online services, which will help you generate all the necessary documents for free: If you already have an organization, and you are thinking about how to facilitate and automate accounting and reporting, then the following online services come to the rescue, which will completely replace an accountant in your enterprise and save a lot money and time. All reporting is generated automatically, signed electronic signature and sent automatically online. It is ideal for an individual entrepreneur or LLC on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it got!

Principles of construction of cashless payments

Cashless payment system 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 current legislature The Russian Federation provides for the possibility of conducting non-cash transactions without the payer opening a current account. But this is possible only when making payments by ordinary citizens, whose transfers of funds are not related to entrepreneurial activities.

To conduct non-cash payments, an account can be opened both in a bank and in another credit institution that has a license from the Bank of Russia to perform such operations.

To make cashless transfers payers can open:

All these accounts can be opened in rubles and foreign currencies.

Accounting rules

To account for non-cash transactions, organizations use account 51 "Settlement accounts", where analytics is built for each current account opened by the organization. All transactions are recorded on the basis of, for example, on the basis of payment orders, collection orders, etc. And to reflect operations 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 expenditure transactions according to bank account in their Income and Expenditure Books. And on the basis of the data of the 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

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 organizations are punished.

For example:

• from payment agents in case of disruption of work with special account they can recover from 40 to 50 thousand rubles;
• if the bank has violated the deadline for transferring funds to the budget from the taxpayer's account, then up to 5 thousand rubles will be recovered from the bank official.

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

At the time of publication of this article, new amendments to the 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 the introduction of these amendments depends on when the President of Russia signs this law. We will conditionally say that this date is July 1, 2018, as it 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 CCP for cashless payments with individuals?

These changes apply to almost everyone who sells goods, works and services.

What is cashless payments?

To begin with, the law itself has changed its name - in the name of the law “cash settlements and (or) settlements using electronic means of payment” were replaced by the words “settlements in Russian Federation". And now the name of the law sounds like this: "On the use of cash registers in the implementation of settlements in the Russian Federation"

This means that now almost all settlements between organizations (IEs) and individuals, including non-cash ones, are subject to this law.

Let's see - what are cashless payments and payments using electronic means of payment.

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 the client of the money transfer operator to draw up, certify and transmit orders in order to transfer funds within the framework of the applicable forms of cashless payments using information and communication technologies, electronic media information, including payment cards, as well as other technical devices.

Bank of Russia Letter No. 14-27/270 dated May 2, 2012 clarified that bank card payments also belong to electronic means of payment. At the same time, payments by individuals through the Online Banking system, electronic wallets. payment systems (Yandex-Kassa, 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 registers.

Are there cases when, when paying by an individual for goods, work or services, CCP should not be used?

Yes, there are:

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

If the buyer used a bank card in a bank or when paying through a terminal, then this is considered a settlement using an electronic means of payment, and in this case it is necessary to punch a cashier's check.

How to use CCP for non-cash settlements with individuals?

Article 2 of the draft law introduces the following items regarding settlements with individuals:

When making settlements in a cashless manner, which exclude the possibility of direct interaction between the buyer (client) and the user or a person authorized by him and not subject to the provisions of paragraphs 5 and 5 1 of this article, they are obliged to ensure the transfer to the buyer (client) of a cash receipt (form of strict reporting) in one of the following ways:

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

2) on hard copy together with the goods in the case of payments for the goods without sending the buyer such a cash receipt (strict accountability form) in electronic form;

3) on paper at the first direct interaction of the client with the user or a person authorized by him in case of payment for work and services without sending such a cash receipt (strict reporting form) to the client in electronic form.

5 4 When making the settlements specified in clause 5 3 of this article, the cashier's check (form of strict reporting) must be generated no later than the business day following the day of the settlement, but no later than the moment the goods are transferred.

Organizations and individual entrepreneurs when making settlements with individuals who are not individual entrepreneurs in a cashless manner (except for settlements using electronic means of payment), settlements when accepting payment for housing and public utilities, including contributions to overhaul, when offsetting and returning advance payments and (or) advances, when providing loans to pay for goods, works, services, when providing or receiving other counter provision for goods, works, services, the right not to apply 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, he paid through the online bank using the details of the organization (IP), through terminals using bank card, through various payment systems using the Internet, from your electronic wallet, you need to knock out a check.

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

But in any case, no matter how he pays, the money will come to you in your current 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 starts with the numbers - 30233, then these are settlements without opening an account, that is, payment through an operator in 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 starts with the numbers - 40817, then the buyer paid with a card or through an online bank, and in this case the check must be punched.

But what if you can’t figure out how the buyer paid for your product or service? Then, in order to avoid fines, it is better to break the check.

How and when to punch checks?

By default, in any cash register it is possible to 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 that allows you to select "Cashless payment". The manufacturers of cash registers should take care of this and update the software of your cash register in time. If you have to buy a cash register , then we must bear in mind the possibility of creating a check for non-cash payment.

Note!

And if we are talking about buying a new cash desk for those who have not used them before, then we must keep in mind that individual entrepreneurs on UTII, a patent and the 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 a doubling of revenue.

At what point do we need to break the check?

The law says: no later than the business day following the day of the settlement, but no later than the moment the goods are transferred.

I will translate into Russian - every day you are required to receive a bank statement if you expect money from individuals to arrive on your current account. As soon as you received the statement, look at the number of the corresponding account and if it turns out that the buyer paid by electronic means payment, and not in cash at the bank, then knock out a check right away. If you have his phone number or e-mail address, then enter these data into the cash register at the time of generating the check - the cash register will send the electronic version of the check to the buyer. If you do not have these data, then a check in paper form is attached to the accompanying documents for the goods, services and is transferred to the buyer either personally when the goods are transferred or the service is provided, or is placed in the parcel with the goods.

When providing services in electronic form, you must have the buyer's email address, and in this case you are not required to transfer a paper receipt. But you need to send an electronic check.

Postponed until July 2019 new edition of the law is provided only for HOAs when accepting payments for housing and utilities, when providing loans to pay for goods, works, services. About the use of cash registers when issuing loans - this is a separate conversation and the topic of a separate article.

The law retained the provision that in the settlements between legal entities and individual entrepreneurs by bank transfer do not need to punch checks. But there are cases when an invoice is issued in the name of an individual entrepreneur, and he paid not from a current account, but with a card individual for your IP. In this case, you will also have to break through the cashier's check. 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 check must be punched. For example, an employee of an organization was given an advance payment for the purchase of office supplies. He placed an order in the online store, received an invoice and paid with his card. The cashier's check must be punched.

If you received a foreign currency account payment from a foreign individual, then you need to punch the check. The law does not make exceptions for payment foreign citizens. However, the law requires that checks are made in the currency of the Russian Federation, that is, in rubles. 100 dollars came to the currency account - transfer them at the rate of the Central Bank on the date of issue and break the check.

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

Settlements with buyers and clients should be documented by issuing a cash receipt or BSO.

Thus, if the payment on the account comes from a company or individual entrepreneur it is not necessary to use the cash desk, but if from an individual, then it is necessary.

Deadline for switching to online cash registers upon receipt of payment to the current account

Since before the amendments to Law No. 54-FZ, individual entrepreneurs and organizations that received payment from citizens by bank transfer were not required to use cash registers, new law provided for them a delay for a year - until July 01, 2018.

Table No. 1. Terms of transition at the online checkout when paying by bank transfer

Features of the formation and issuance of a cash document when paying by bank transfer

Upon receipt of payment to the current account from an individual, the seller is obliged to form and send to the buyer cash document: check or BSO.

The document must be sent in electronic form, taking into account all the requirements of the legislation, in particular, Law No. 54-FZ.

Requirements for a cash document generated upon receipt of payment by bank transfer

Scroll required details, which must contain a cash document, is given in paragraph 3 of Art. 1.2 Law No. 54-FZ of May 22, 2003. In particular, these include:

• Registration number of KKT.
• Amount, date and time of the settlement (receipt of funds to the account).
• Fiscal sign of the document.
• Information about the resource where the document can be downloaded and subsequently printed on paper.

According to the specified document, the return of funds received by bank transfer is made by the credit institution that previously accepted these funds, according to the register of payments or an electronic journal containing information on the return of goods (refusal of services). For clarity, we will consider this process in stages.