Organizations pay each other electronically without presenting them. What applies to electronic means of payment and whether it is necessary to use cash register systems in such cases - read the article.
Question: How can the phrase “not present an electronic means of payment” from the law be interpreted in practice: clause 9. Cash register equipment is not used when making payments using an electronic means of payment without its presentation between organizations and (or) individual entrepreneurs. Article 2. Features of the use of cash register equipment Federal Law of May 22, 2003 No. 54-FZO on the use of cash register equipment when making cash payments and (or) payments using electronic means of payment
Answer: Cash register equipment is not needed if organizations and entrepreneurs pay each other electronically without presenting them (,).
According to the Law of June 27, 2011 No. 161-FZ « 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.”
For example, paying for goods via the Internet using the Bank-client system.
Rationale
In what cases should CCT be used?
Situation: Is it necessary to use cash register systems for non-cash payments with citizens? Buyers pay bills through a bank without payment cards
Yes need.
Organizations and entrepreneurs must use cash register systems when making payments in Russia. Non-cash payments to citizens are no exception.
All cases where CCP may not be used are listed in Law No. 54-FZ of May 22, 2003. In particular, cash register equipment is not needed if organizations and entrepreneurs pay each other electronically without presenting them (Clause 9, Article 2 of the Law of May 22, 2003 No. 54-FZ, Part 19 of Article 3 of the Law of June 27, 2011 No. 161-FZ).*
A citizen's non-cash payment through a bank using an invoice, receipt or payment order without a card is also an electronic means of payment. It does not matter where the citizen made the payment, directly at the bank or through a personal account to a bank account. Therefore, organizations and entrepreneurs that accept such payments are required to use cash register systems. Run the cashier's check when you receive payment notice from the bank. The Russian Ministry of Finance clarified this in a letter dated April 28, 2017 No. 03-01-15/26324.
All cases when you can work without a cash register
Federal Law of June 27, 2011 No. 161-FZ “On the National Payment System”
Question: ...KKT is not used for settlements using an electronic means of payment without its presentation between organizations and (or) individual entrepreneurs. What electronic means of payment are meant and how to determine that an individual is an entrepreneur? If an individual entrepreneur purchases goods for personal purposes, is it necessary to use CCP? (Expert consultation, Federal Tax Service of Russia for the city of Kurgan (Kurgan region), 2017)
Question: In accordance with paragraph 9 of Art. 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment" CCT is not used when making payments using an electronic means of payment without its presentation between organizations and (or) individual entrepreneurs. What kind of electronic means of payment without presentation are meant and how to determine that an individual is an entrepreneur in order not to use cash registers? If an individual entrepreneur purchases goods (works, services) for personal purposes, then is it necessary to use CCP? How to determine this?
Answer: An electronic means of payment means a means and (or) method that allows a client of a funds transfer operator to draw up, certify and transmit orders for the purpose of transferring funds. The types of electronic means of payment are determined by an agreement with a credit institution.
The use of cash register systems does not depend on the purpose of purchasing goods (works, services).
In order to determine whether the buyer is an entrepreneur or not, the requirements of the legislation of the Russian Federation regarding the execution of transactions and the payment procedure must be met. Otherwise, the seller is obliged to use the cash register when selling the goods.
Justification: Clause 1 of Art. 1.2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment" (hereinafter referred to as Law N 54-FZ) it is established that cash register equipment is applied on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when making payments, except for cases established by Law No. 54-FZ.
At the same time, Law No. 54-FZ does not make the use of cash registers dependent on the purpose of acquiring goods (work, services), that is, cash registers are subject to use when making payments for purchased goods (works, services), regardless of whether they were purchased for personal purposes or for carrying out business activities. Article 2 of Law No. 54-FZ provides for the specifics of the use of cash register systems by organizations and individual entrepreneurs, taking into account the types of activities they carry out and the characteristics of their location, as well as payment methods.
Clause 9 of Art. 2 of Law No. 54-FZ stipulates that cash register equipment is not used when making payments using an electronic means of payment without its presentation between organizations and (or) individual entrepreneurs.
This exception is related to the peculiarities of concluding transactions and making settlements provided for by the legislation of the Russian Federation between business entities.
Taking into account the provisions of paragraph 3 of Art. 23 and paragraph 1 of Art. 161 of the Civil Code of the Russian Federation, transactions between legal entities, as well as individual entrepreneurs, must be made in simple written form, with the exception of transactions requiring notarization.
According to paragraph 2 of Art. 861 of the Civil Code of the Russian Federation, settlements between legal entities, as well as settlements with the participation of citizens related to their entrepreneurial activities, are made by bank transfer. Settlements between these persons may also be made in cash, unless otherwise provided by law.
In accordance with paragraph 3 of Art. 861 of the Civil Code of the Russian Federation, non-cash payments are made through banks and other credit organizations (hereinafter referred to as banks) in which the corresponding accounts are opened, unless otherwise follows from the law and is not stipulated by the form of payment used.
Article 862 of the Civil Code of the Russian Federation provides for forms of non-cash payments.
In accordance with paragraph 19 of Art. 3 of the Federal Law of June 27, 2011 N 161-FZ “On the National Payment System” (hereinafter referred to as Law N 161-FZ), an electronic means of payment means a means and (or) method that allows a client of a money transfer operator to create, certify and transfer instructions for the purpose of transferring funds.
According to Part 1 of Art. 9 of Law N 161-FZ, the use of electronic means of payment is carried out on the basis of an agreement on the use of an electronic means of payment concluded by the money transfer operator with the client, as well as agreements concluded between money transfer operators.
In turn, part 1 of Art. 11 of Law N 161-FZ establishes that money transfer operators are:
1) Bank of Russia;
2) credit organizations that have the right to transfer funds;
3) state corporation "Bank for Development and Foreign Economic Affairs (Vnesheconombank)" (hereinafter referred to as Vnesheconombank).
The Bank of Russia, answering questions related to the application of certain provisions of Law N 161-FZ, indicated, in particular, that the “Client-Bank” system will be an electronic means of payment if, when used by a client of a money transfer operator, it is possible to draw up and certify and transmission of orders for the purpose of transferring funds within the framework of applicable forms of non-cash payments.
According to clause 4.6 of the Regulations on the rules for transferring funds, approved by the Bank of Russia on June 19, 2012 N 383-P (hereinafter referred to as Regulation N 383-P), the execution of an order in electronic form for the purpose of transferring funds to a bank account is confirmed by:
by the payer's bank by sending the payer a notice in electronic form about the debiting of funds from the payer's bank account indicating the details of the executed order or by sending the executed order in electronic form indicating the execution date. In this case, the specified notice from the payer’s bank can simultaneously confirm the acceptance for execution of the order in electronic form and its execution;
by the bank of the recipient of funds by sending to the recipient of funds a notice about the crediting of funds to the bank account of the recipient of funds indicating the details of the executed order or by sending an executed order indicating the execution date.
In accordance with clause 4.9 of Regulation N 383-P, the execution of a client’s order when carrying out a transaction using an electronic means of payment is confirmed by the credit institution by sending to the client, in the manner established by the agreement, a notice to the credit institution in electronic form or on paper, confirming the execution of the transaction using electronic means of payment, which must indicate:
name or other details of the credit institution;
number, code and (or) other identifier of an electronic means of payment;
type of operation;
The answer to the question “What is an electronic means of payment?” can be found in the legislation of the Russian Federation.
Electronic means of payment
Excerpt from Federal Law dated June 27, 2011 N 161-FZ “ON THE NATIONAL PAYMENT SYSTEM” :
An electronic means of payment in the terminology of Law N 161-FZ (clause 19 of Article 3) is 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 using special technologies and storage media.
Funds transfer operators are key actors in the national payment system. These are organizations that have the right to transfer funds. They are:
— Bank of Russia;
— Vnesheconombank;
— credit organizations that have the right to transfer funds.
2. Types of electronic means of payment
There are two types of electronic means of payment that individuals can use: personalized and non-personalized means of payment.
A personalized means of payment is used when individuals transfer amounts exceeding 15,000 rubles or an equivalent amount in foreign currency. With this type of electronic means of payment, information about the client is established using original documents or copies certified by a notary. The operator guarantees non-disclosure of this information to third parties. All payments are identified using this type of means of payment, and the balance of electronic money should not exceed 100,000 rubles (or an equivalent amount in currency at the Bank of Russia exchange rate).
An electronic means of payment is non-personalized if the client has not been identified, i.e. the operator has not established information about the client. In this case, the limit on transactions and cash balance is less than with a personalized means of payment.
The total volume of transferred funds from one non-personalized means of payment should not exceed 40,000 rubles. per month, and the balance at any time must be less than 15,000 rubles.
We can conclude that when identifying his client, the operator trusts him more - this is reflected in the amount with which the client can operate. A non-personalized account is limited in such possibilities.
Legal entities and individual entrepreneurs must undergo identification when creating a corporate electronic means of payment. The balance of funds on such means of payment at the end of the working day should not exceed 100,000 rubles, or an amount in foreign currency equivalent to 100,000 rubles. at the Bank of Russia exchange rate.
3. Purpose of an electronic means of payment
The electronic means of payment is designed to increase the speed of transmission of payment instructions. Thanks to this type of means of payment, the processing of information on banking transactions is simplified, and the cost of processing payment documents is also reduced.
The following appointments are more related to advantages:
- Convenience. So, it is more convenient for the buyer to have several payment cards than a lot of money and change in his wallet, but he should also be aware that electronic means of payment do not have the official status of legal tender.
- When using a plastic card, it can be used as a virtual storage of funds.
- If the card is stolen, the owner can save money by blocking the card.
All of the above reflects the answer to the question “What is an electronic means of payment?”
Details Category: Accounting Created: 06/30/2017 00:00 Published: 06/30/2017 00:00 Federal Law dated May 22, 2003 No. 54-FZ (hereinafter referred to as Law No. 54-FZ) as amended by Federal Law dated July 3, 2016 No. 290-FZ (hereinafter referred to as Law No. 290-FZ) received a new name (“On the application of cash register techniques when making cash and (or) payments using electronic means of payment") and completely new content. We are sure that accountants have already studied the basic requirements of this document. In this consultation, without touching on the procedural use of online cash registers, we will consider a fundamental problem: in what cases is the management company obliged to use cash registers according to the new rules?BSO and services to the population: deferment for another year
As you know, July 1, 2017 is a turning point. After this, the use of so-called online cash registers becomes a universal responsibility. Transitional provisions are formulated in Art. 7 of Law No. 290-FZ. In particular, according to Part 8 of this article, organizations and individual entrepreneurs performing work and providing services to the public have the right not to use cash register equipment, provided that they issue the relevant BSO in accordance with the procedure set forth by Law No. 54-FZ as amended.
Please note that previously it was possible to establish whether an organization provides services to the population by OKUN, which has become invalid since 2017. In Letter dated 02/10/2017 No. 03-01-15/7511, the Ministry of Finance explained that when determining the list of services to the population, one should be guided by OKVED 2 and OKPD 2. By Order of Rosstat dated 05/23/2016 No. 244, the collective classification group “Paid services to the population” was approved based on the specified classifiers. It is intended for the purpose of generating official statistical information on the volume of paid services provided to the population, but at the same time confirms that the activity assigned code 68.32.1 “Management of the operation of housing stock for a fee or on a contract basis” relates to the provision of services to the population. This means that until July 1, 2018, the Criminal Code has the right not to use cash registers, issuing the consumer a completed BSO.
For your information: Until 07/01/2018, companies providing services to the public have the right not to use cash register systems when making cash payments and payments using payment cards, subject to the issuance to payers of BSOs, drawn up in the same manner (in particular, by printing).
It also needs to be emphasized that BSO must be issued in the previously valid procedure, approved by Decree of the Government of the Russian Federation dated 05/06/2008 No. 359 (see Letter of the Ministry of Finance of the Russian Federation dated 05/12/2017 No. 03-01-15/28918). This procedure involves two options for creating a BSO in a form developed by the enterprise independently:
production by printing (the least expensive method, preferred by companies with small cash flows);
formation using automated systems (a software and hardware complex that is protected from unauthorized access, records information about issued SSOs for five years, issues SSOs with a unique series and number, access to information about SSOs should be provided to the tax authority upon request).
Today's rules for issuing BSOs include the use of a cash register, which prints BSOs instead of cash register receipts, as well as the requirements for the composition of the document details. These rules may not be applied for another year (Letter of the Ministry of Finance of the Russian Federation dated April 27, 2017 No. 03-01-15/25765).
Let us add that the previous version of Law No. 54-FZ only implied the issuance of BSO on paper. There was no provision for sending it to a subscriber number or email address (today such a requirement is specified in Part 2 of Article 1.2 of Law No. 54-FZ). Taking into account the direct instructions in Part 8 of Art. 7 of Law No. 290-FZ to the previous order, we can come to the conclusion that the consumer should not request additional contacts and duplicate the BSO in electronic form.
Payment cards and electronic means of payment (EPP)
Please note: if previously it was necessary to use cash registers when making cash payments and payments using payment cards in the case of the sale of goods, performance of work or provision of services (Part 1 of Article 2 of Law No. 54-FZ as amended), now cash registers are used when accepting or paying funds using cash and (or) ESP for goods sold, work performed, services provided (Part 1, Article 1.2, Article 1.1 of Law No. 54-FZ).
What is ESP?
The definition of ESP is given in paragraph 19 of Art. 3 of the Federal Law of June 27, 2011 No. 161-FZ “On the National Payment System” (hereinafter referred to as Law No. 161-FZ).
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.
From this definition it is clear that a payment card is one of the electronic payment systems. To establish what other ESPs exist (in calculations with which CCP should be used), let us analyze this definition in detail element by element.
Money transfer operator – an organization that, in accordance with the legislation of the Russian Federation, has the right to transfer funds (clause 2 of article 3 of Law No. 161-FZ). Operators for the transfer of funds are the Central Bank of the Russian Federation, organizations that have the right to transfer funds, the state corporation “Bank for Development and Foreign Economic Affairs (Vnesheconombank)” (Part 1 of Article 11 of Law No. 161-FZ). Transfers of funds on behalf of individuals and legal entities on their accounts, as well as transfers of funds without opening bank accounts, including electronic funds, are banking operations (Clause 4, 9, Article 5 of the Federal Law of December 2, 1990 No. 395-1 “On banks and banking activities”), for which a license is required.
Money transfer – actions of the operator for the transfer of funds within the framework of the applicable forms of non-cash payments to provide the recipient with the payer’s funds (by crediting them to the recipient’s bank account, issuing cash to him or accounting for funds in favor of the recipient without opening a bank account when transferring electronic funds) ( Clause 12, Article 3, Part 3, Article 5 of Law No. 161-FZ).
According to clause 1.1 of the Regulations on the rules for the transfer of funds, approved by the Central Bank of the Russian Federation on June 19, 2012 No. 383-P, the transfer of funds is carried out within the framework of the following forms of non-cash payments:
settlements by collection orders;
payments by checks;
settlements in the form of transfer of funds at the request of the recipient of funds (direct debit);
settlements in the form of electronic money transfer.
Thus, if orders for the transfer of funds (in particular, payment order, collection order, payment request, payment order) are drawn up, certified and transmitted using information and communication technologies, electronic storage media, as well as other technical devices, we should talk about application of ESP.
What should be considered ESP, besides payment cards?
In addition to payment cards, ESP include:
remote banking systems that allow you to draw up, certify and transmit orders for the purpose of transferring funds (the so-called mobile bank, Internet bank, client bank, etc., which allow you to certify the right to dispose of funds in the account, as well as the ESPs themselves with using analogues of a handwritten signature, codes, passwords), see Letter of the Central Bank of the Russian Federation dated March 6, 2012 No. 08-17/950;
automatic devices that allow, without the participation of an authorized person of a credit institution, bank payment agent (subagent), payment agent, to issue and accept cash, to transmit orders to a credit institution to transfer funds, for example, an ATM (clause 28 of article 3 of Law No. 161 -FZ), payment terminal (Clause 6, Article 2 of Federal Law dated 03.06.2009 No. 103-FZ);
electronic wallets, access to which can be carried out using computers, mobile devices, including through a special one installed on these devices (clause 1.3 of the Leaflet “On Electronic Money” (appendix to the Information Letter of the Central Bank of the Russian Federation dated March 11, 2016 No. IN-017 -45/12));
software applications of payment systems, payment aggregators, which allow you to transmit orders for the transfer of funds directly on a website online by manually entering payment card data into a special form.
As you can see, ESP covers all forms of non-cash payments. Considering this fact, the conclusion made in the Letter of the Ministry of Finance of the Russian Federation dated April 28, 2017 No. 03-01-15/26324 becomes quite fair: Law No. 54-FZ does not provide for special conditions (exceptions) regarding the use of cash register systems for the user (seller) when the buyer pays for goods by means of a payment order through a credit institution. This clarification had a great resonance in the professional community, causing bewilderment among practicing accountants and doubts among experts who contrasted ESP and settlements with payment orders. We believe that this document should be read in this way: Law No. 54-FZ establishes cases when the use of cash registers is mandatory, namely when making payments (when accepting or paying out funds using cash and (or) electronic means of payment). Using ESP, funds are transferred within all forms of non-cash payments. Indeed, the law does not provide any exceptions for settlements by payment orders.
For your information: CCP is always used in settlements with individuals for goods, works, services, even within the framework of non-cash payment forms, that is, when funds are transferred to the company’s current account. The main condition is the use of ESP in calculations, which occurs in the vast majority of cases.
Exception – settlements between organizations and (or) individual entrepreneurs
The general rules of Law No. 54-FZ, given above, say that when receiving money for goods, work, services using ESP, cash register systems should be used. But this actually means that any incoming transaction on the current account (from consumers of services) must be recorded by the cash register. This is not entirely true, since there is an exception to this rule.
Read also
- Selling goods through an online store with payment via payment cards: does the selling organization have an obligation to use cash register systems?
According to Part 9 of Art. 2 of Law No. 54-FZ CCT does not apply when making payments using ESP without its presentation between organizations and (or) individual entrepreneurs. What should be considered the presentation of ESP? Taking into account the above concept of ESP (this is a means or method of certifying orders for the transfer of funds), it is logical to assume that you can present, first of all, an electronic storage medium, the same payment card. The remote banking system can hardly be presented in any way, therefore settlements with payment orders generated in the client-bank system are not subject to Law No. 54-FZ. This exception does not apply to the transfer of funds, the order for which was generated using a remote access system to an individual’s account (for example, Sberbank Online), because Part 9 of Art. 2 of Law No. 54-FZ applies only to organizations and individual entrepreneurs, but not to individuals who are not individual entrepreneurs.
Receipts to the current account: non-cash payments, cash register
Before the new edition of Law No. 54-FZ came into force (more precisely, until July 15, 2016), organizations and individual entrepreneurs had no obligation to use cash register systems when making payments using electronic payment systems, except for payment cards. If cash payments in payment for goods made by buyers in an online store from the organization’s website on the Internet are carried outwithout using payment cards through credit institutions (through non-cash payments) with the subsequent crediting of funds to the settlement account of a trading organization under an agreement on cash settlement services between the bank and the organization, then the trading organization does not need to use cash register equipment, since the proceeds from payment for goods by the buyer under contracts concluded through an online store using the official website on the Internet, it does not go to the organization’s cash desk, but to its current account in the manner of non-cash receipts of funds(Letter of the Ministry of Finance of the Russian Federation dated March 31, 2014 No. 03-01-15/14052).
Consequently, Part 9 of Art. 7 of Law No. 290-FZ that if organizations and individual entrepreneurs, in accordance with Law No. 54-FZ as amended, have the right not to use cash registers, this right is retained by them until 07/01/2018. Based on this norm, officials came to the following conclusion: when making payments on the Internet using ESP (with the exception of payment cards), the use of which in accordance with Law No. 54-FZ in the previous edition did not provide for the use of cash registers, the obligation to use cash registers arises after 07/01/2018 (letters of the Ministry of Finance of the Russian Federation dated 03/01/2017 No. 03-01-15/11627, 03-01-15/11635, Federal Tax Service of the Russian Federation dated 03/21/2017 No. ED-3-20/1911).
At the same time, Law No. 54-FZ in its previous version did not contain provisions exempting from the use of cash registers organizations and individual entrepreneurs that carry out cash payments and (or) settlements using this type of electronic payment system such as a payment card (see, for example, Letter of the Federal Tax Service of the Russian Federation dated 02.02.2017 No. ED-4-20/). Traditionally, by using a payment card, everyone understood its presentation to an authorized person of the organization (IP), as was enshrined in the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash registers, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.
For your information: Until July 1, 2018, you may not use cash register systems when making payments to individuals using any ESP, except payment cards. The deferment does not apply to payments using payment cards, regardless of whether the payer presented such a card to the cashier or made the payment remotely (for example, via the Internet).
Meanwhile, the law provided for the possibility of certifying the right to dispose of amounts in a bank account, as well as electronic means of payment using analogues of a handwritten signature, codes, passwords and other means. Such a condition could be specified in the agreement with the bank (clause 3 of Article 847 of the Civil Code of the Russian Federation). The use of a payment card when paying for goods, works, services via the Internet or using any automatic device has always determined the seller’s obligation to use cash register systems. However, the question arose: how to transfer this check to the buyer at the time of settlement? After all, the legislation only provided for the issuance of a check with direct interaction between the payer and an authorized person of the seller (cashier) (later the payment agent was required to issue a cash register check when accepting cash payments through terminals and ATMs (see Federal Law No. 103-FZ)). Issuing (sending along with the goods) a receipt during distance trading was not practiced.
In turn, from July 15, 2016, a new provision was introduced into the updated version of Law No. 54-FZ - Part 5 of Art. 1.2.
Users when making payments using ESP, excluding the possibility of direct interaction buyer (client) with the user or his authorized person, and the use of devices connected to the Internet and providing possibility of remote interaction buyer (client) with the user or his authorized person when making these payments, are obliged to ensure the transfer to the buyer (client) cash receipt or BSO in electronic form to the subscriber number or email address specified by the buyer (client) before making payments. In this case, a cash receipt or BSO cannot be printed on paper by the user .
This rule applies to all electronic payment systems, including payment cards. While the delay established by Part 9 of Art. 7 of Law No. 290-FZ, applies to ESP, with the exception of payment cards. In other words, a one-year deferment does not work for payment cards; therefore, when they are used in payments (both in direct interaction between the payer and the cash register user, and in their remote interaction), the requirement of Part 5 of Art. 1.2 of Law No. 54-FZ. This means that as of July 15, 2016, organizations that accept payments from consumers using payment cards (no matter at the organization’s cash desk or via the Internet) have an obligation to use cash register systems.
Another thing is that cash registers that provide not only the transfer of information to the fiscal data operator, but also the sending of a check to the payer, appeared only in the spring of this year. Consequently, the organization (IP) was physically unable to ensure compliance with this requirement.
Today, companies are very inert and resist the use of cash register systems for non-cash payments with individuals. The most frequently asked question is how can the recipient of funds find out that he has an obligation to use cash registers, namely that the consumer has paid them:
using ESP (or without using ESP, but by drawing up an order to the bank on paper);
using a specific type of ESP - a payment card (or without using one).
First of all, you should be aware that the overwhelming majority of payments made by individuals using ESP are in one way or another connected with payment cards. Bank cards are “linked” to a bank account, which the payer manages remotely, to electronic wallets, payment systems (aggregators) accept payment on the website by entering payment card data. In addition, some banks completely refuse to accept cash directly at the cash desk, offering a network of ATMs and terminals. The cash register user can obtain accurate information about the payment method when interacting with the bank. It should also be taken into account that it is possible to avoid administrative penalties for non-use of CCP in the case where the obligation to use CCP existed and was not fulfilled, but the organization took all measures within its power to comply with mandatory requirements (Part 2 of Article 2.1 of the Code of Administrative Offenses of the Russian Federation).
For your information: It is possible to successfully use cash register systems for online payments only with information support from the money transfer operator (bank), which has all the necessary data to generate cash receipts in real time.
Let us add that the purpose of introducing the obligation to use cash registers and issue (send) a cash receipt to the consumer in the absence of direct interaction between him and the seller is described, in particular, in Letter of the Ministry of Finance of the Russian Federation dated 02/07/2017 No. 03-01-15/6586. The need to use cash register systems when making payments using automatic payment devices is due to the fact that such a device accepts funds without the participation of a business entity, in the absence of information about such a business entity in the places where payments are made, and if it is necessary to return the goods, the buyer may have difficulties with proof of the fact of acquisition of such goods from the relevant business entity.
On the fulfillment of the obligation to send a cash receipt in electronic form
According to the above part 5 of Art. 2 of Law No. 54-FZ, the cash register user is obliged to ensure that a cash register receipt or BSO is transferred to the client in electronic form when making payments.
At what point?
By virtue of Part 5 of Art. 5 of Law No. 161-FZ, transfer of funds (except for electronic ones) is carried out on time no more than three working days starting from the day funds are written off from the payer’s bank account or the day the payer provides cash for the purpose of transferring funds without opening a bank account. That is, the funds will not be transferred to the seller’s bank account online, but within a maximum of three days. How should cash registers be used and at what point should a cash receipt be handed over to the client in electronic form?
For your information: A cash register receipt is generated at the time the consumer makes a payment (upon confirmation of the execution of the order to transfer funds from the credit institution servicing the consumer), and not at the time the funds arrive at the management company’s settlement account.
In response to this question, several clarifications have been issued that connect the required moment with the moment of fulfillment of the consumer’s obligation to the seller (performer) to pay for goods, work, and services by transferring funds within the framework of the applicable forms of non-cash payments. According to paragraph 3 of Art. 16.1 of the Federal Law of 02/07/1992 No. 2300-1 “On the Protection of Consumer Rights” is the moment of confirmation of the execution of the order to transfer funds from the credit institution serving the consumer (see letters of the Ministry of Finance of the Russian Federation of 05/10/2017 No. 03-01-15/28293, dated 05/05/2017 No. 03-01-15/28069, dated 04/21/2017 No. 03-01-15/24312, dated 03/16/2017 No. 03-01-15/15261, etc.). That is, a cash register check must be generated and sent to the client not when funds are credited directly to the recipient’s current account, but much earlier. All of the above explanations contain the following note: regarding the technical implementation of these calculations, it is advisable to contact the Federal Tax Service.
The most logical option is about information interaction with the bank, because the bank is in this case the only reliable source of up-to-date information.
One point should be noted here. Previously, the organization had the basis for making entries on the credit of account 62 in correspondence with the asset accounts (in particular, cash in the current account) only according to the bank statement upon receipt of funds. Now the legislation on the use of cash register systems obliges the company to have information about payments made by individuals in its favor within the framework of non-cash payment forms (using ESP) online (and, accordingly, immediately send confirmation of payment in the form of a cash receipt to the consumer). Thus, we believe that funds transferred by the consumer to the company should be reflected using account 57 “Transfers in transit” in the same way as is usually done when accepting funds using payment cards in direct interaction between the payer and an authorized person of the company. Subsequently, when money arrives in the current account, an entry is made in the accounting Debit 51 Credit 57.
To what number or address?
According to Part 5 of Art. 5 of Law No. 161-FZ, a cash receipt in electronic form must be sent to the subscriber number or email address specified by the buyer (client) before making payments. The most logical option is to provide a mandatory field when making online payments (for this, again, it is necessary to establish special conditions in the agreement with the bank).
Some management companies have a question: is it possible to obtain subscriber numbers and (or) email addresses from the owners (tenants) of premises in apartment buildings in advance and use them to send an electronic check?
For your information: The cash register check is sent to the number or address specified by the payer directly when making the payment.
The person obligated to pay the management fee is the owner (tenant) of the premises, named by the consumer in the Rules for the Provision of Utilities. The consumer has the right to both pay for the services himself and instruct other persons to pay the payment in his place (clause “b”, clause 65 of the Rules for the Provision of Public Utility Services). And the management company (creditor) is obliged to accept the performance offered for the consumer by a third party (clauses 1, 3 of Article 313 of the Civil Code of the Russian Federation). Article 1.1 of Law No. 54-FZ provides the following definition of a cash receipt.
Cash receipt is a primary accounting document generated in electronic form and (or) printed using a cash register at the time of settlement between the user and the buyer (client), containing information about the settlement, confirming the fact of its implementation and meeting the requirements of the legislation of the Russian Federation on the use of cash register.
The check confirms the fact of payment and is generated at the time of settlement. According to paragraph 5 of Art. 313 of the Civil Code of the Russian Federation, the rights of the creditor under the obligation are transferred to a third party who has fulfilled the debtor’s obligation. That is why it seems that the cash receipt should be sent to the number or mail address indicated directly by the person making the payment, since the check itself can act as evidence of the fulfillment of the obligation to pay for housing and communal services by a specific person.
The updated version of Law No. 54-FZ imposes on the contractor receiving payments for services rendered from individuals the obligation to use cash register systems not only when making cash payments and settlements by presenting a payment card to the cashier, but also when accepting payments using any other ESP (systems “client-bank”, electronic wallets, payment aggregator services, etc.). With a bit of sarcasm, we can formulate the following principle: “If you have a question whether you should use an online cash register, then yes, you should.”
Special transitional provisions of Law No. 290-FZ delayed the application of CCP for one year:
when accepting payments using all electronic payment systems, except payment cards;
organizations providing services to the public (including management companies), subject to the issuance of BSO when accepting cash and using payment cards.
Here you need to pay special attention to the situation when citizens pay for services remotely using payment cards (the cash register receipt is sent to the payer electronically). This case is not listed among the exceptions or among the transitional provisions, so it is necessary to use the online cash register now.
Fulfillment of the requirements of Law No. 54-FZ provides for the transfer of information about accepted payments to the tax authorities in real time. But for this, the contractor himself must have such information, which will eliminate unclear payments.
KKT BSO acquiring
Federal Law dated July 3, 2018 N 192-FZ changed the definition of “settlements”, and now it includes any non-cash payments, and not just payments by electronic means of payment. As well as operations to offset advances, “commodity” loans and “barter” in any form.
Bank cards are classified as electronic means of payment. The procedure for using bank payment cards is established by the “Regulations on the issuance of payment cards and on transactions performed with their use” (approved by the Bank of Russia on December 24, 2004 N 266-P), which provides for the issuance of settlement (debit), credit and prepaid cards. In particular, a debit (payment) card is used as an electronic means of payment to carry out transactions on a bank account individual (or legal) person.
Transactions recognized as one of the non-cash forms of payment include money transfer by debiting funds from the bank accounts of payers and crediting funds to the bank accounts of recipients (see “Regulations on the rules for transferring funds”, approved by the Bank of Russia on June 19, 2012 N 383-P).
Note that not only a bank (payment) card is an electronic means of payment, but also, for example, the client-bank system itself (which gives access to accounts and cards), since it also allows the client to draw up, certify and transmit orders to the operator (bank) in order to transfer funds held in the client’s account using information and communication technologies.
According to the “Regulations on the Rules for Transferring Funds,” an order to transfer funds can be given to the bank both electronically (including using electronic means of payment) and on paper.
Thus, when deciding on the use of CCP, it is necessary to proceed from the fact that how exactly the individual gave the order to the bank to transfer funds from his account.In particular, a number of banks use a bank card only to identify the payer, while the order to transfer funds is generated on paper with the participation of a bank employee. However, there may be another situation when a bank employee only provides the payer with the service of drawing up an order for the transfer of funds, while using a bank card as an ESP.
Note that in practice you will have to proceed from the opposite - if you cannot confirm that the payment was made by an individual without using electronic means of payment, it is necessary to use cash register.
As for documentary evidence, the “Regulations on the rules for transferring funds” establishes that:
- Execution of orders electronic in order to transfer funds to a bank account, it is confirmed by the payer’s bank by sending it to the payer notifications in electronic form about debiting funds from a bank account the payer indicating the details of the executed order or by sending the executed order in electronic form indicating the execution date. In this case, the specified notice from the payer’s bank can simultaneously confirm the acceptance of the order for execution in electronic form and its execution.
- Execution of orders on paper in order to transfer funds to a bank account, it is confirmed by the payer’s bank by presenting to the payer a copy of the executed order on paper indicating the execution date, affixing the bank’s stamp and the signature of the bank’s authorized person. In this case, the stamp of the payer’s bank can simultaneously confirm the acceptance for execution of an order on paper and its execution. If this is provided for by the agreement and banking rules, the execution of an order on paper for the purpose of transferring funds to a bank account can be confirmed by the bank in the manner prescribed for an electronic order.
- Execution of the client's order upon execution transactions using electronic means of payment confirmed by the credit institution by sending it to the client in the manner established by the agreement, notices from the credit institution in electronic form or on paper, confirming the execution of the transaction using an electronic means of payment. Such notice shall, in particular, indicate:
- name or other details of the credit institution;
- number, code and (or) other identifier of an electronic means of payment;
- type of operation;
- Date of operation;
- transaction amount.
Thus, in order to determine exactly how an individual made the payment (through an online bank, through a bank teller or some other way), we recommend asking payers for a scan or copy of the funds transfer order.If it clearly follows from this document that the payment was made through a bank employee and an electronic means of payment (in particular a bank card) was not used, you have the right not to use the cash register.
If the document contains a card identifier (or its use is recorded in some other way), and also if the document confirms the transaction was carried out through a client-bank, the cash register will have to be used.
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