Everything in this world is constantly changing, and of course money is changing. People are gradually moving to electronic currency. But not everyone knows what electronic money is and how to use it. Many people think that electronic money is ordinary paper money, which is simply used to pay for Internet services. In fact, electronic money is virtual, conditionally invented banknotes that have the force of real money. paper money.

Where does electronic money come from?
Like any money, electronic money needs to be earned. The Internet is an unlimited source of earning electronic real money. Everyone earns their money in their own way, someone writes articles to order, someone plays poker, someone who sells shampoo or candles, someone plays on the stock exchange.

What can be bought with electronic money?
Almost everything. On the Internet, you can buy a house, an apartment, a car, or just a pack of pasta with home delivery. If we talk about the Russian-language Internet, then we mainly use electronic money buy electronic equipment, cell phones, books, jewelry and cosmetics. In the west, many people have stopped going to conventional stores altogether. Since it is more convenient to buy in virtual stores than in ordinary ones. A person simply visits the website of the store he needs, searches for the necessary product, compares prices with other stores, and then orders home delivery. Convenience is that, firstly, a person saves his time. For example, you can choose a sofa at lunchtime, after work, by this time, the sofa will have already been delivered to the buyer's home, you can already relax on new furniture.
Secondly, no one puts pressure on the buyer and does not try to foist goods he does not need. That is, no consultant-seller will get on his nerves with his attempts to sell stale goods. Thirdly, any product, even a handkerchief, can be ordered with home delivery. In the USA, for example, in many electronic stores, delivery within the country is free. In our electronic stores, very expensive. The cost of delivery is made up of the weight of the goods, the commission for work and the distance to the buyer. So, for example, if you buy the cheapest shampoo on OZON.RU for 100 rubles, then its delivery, for example, to Nizhny Novgorod, will cost 250 rubles. That is 2.5 times more expensive than the product itself. Of course, if the owners of online stores do not figure out how to reduce the cost of delivery, then it is unlikely that online shopping will be in great demand in Russia.

How to use electronic money?
There are special computer programs for working with electronic money. The program is very popular in Russia WEB MONEY. The so-called electronic wallet is downloaded from the site of the same name, installed on your home computer, wallets are created in the desired currency (rubles, dollars, euros, etc.), and then you can use your money. The program is easy to use, although it has flaws in terms of money security.

How to convert electronic money into real rubles.
In order to convert electronic currency into paper currency, you need to come to the exchange office with a passport, having previously sent the electronic payment and your secret password to the wallet of the exchange office. At the exchange office, after you show your passport and name your secret password (you come up with this password and only you know it too), the cashier will give you your legal real paper money, only take a commission for services, about 4% of the amount.

Advantages of electronic money.
With electronic money, you can replenish the balance of your cell phone without leaving your home, and without any commission. With electronic money, you can pay for the Internet, utility bills, any goods that are sold in online stores. Electronic money saves time, and sometimes when paying with electronic money, some online stores make discounts.

Economists believe that electronic money is the future. Since they allow you to avoid queues at the bank, at the post office, in the store, and therefore save the most precious thing - our time.

The procedure for using electronic means of payment is regulated by the norms of the Law of June 27, 2011 No. 161-FZ “On the National Payment System”. The use of such resources is possible subject to the existence of a valid agreement between the client and the money transfer operator. It is the responsibility of the operator to notify the client about the conditions for the functioning of the resource, about the existing limiting factors. For each completed operation, the client receives a notification from the operator serving him, which is provided for by the norms of Art. 9 of Law No. 161-FZ.

Electronic means of payment: what applies to them

The definition of this concept is given in paragraph 19 of Art. 3 of Law No. 161-FZ. The term "electronic means of payment" characterizes the methods of transferring funds through operators according to instructions certified by the owner of the money. Funds are transferred to non-cash form using specialized software or technical devices.

Using electronic means of payment, you can pay for purchased goods, for work performed and services rendered. The main condition is that the operator must receive an instruction from the client about the need to remittance. The role of the payer can be both a business entity (legal entity or individual entrepreneur), and a private individual who is not engaged in business activities.

An electronic means of payment is:

bank cards (both debit and credit);

"Client-bank", installed on the client's computer, so that he can generate payment orders and electronically send them to the servicing bank for making payments;

the Yandex.Money system, with which you can make payments without a card, with a virtual card or with a full-fledged plastic card ordered through a payment service; WebMoney system, etc.

Settlements by electronic means of payment - is it necessary to use CCP

The procedure for using cash registers is regulated by the Law of May 22, 2003 No. 54-FZ (as amended on July 3, 2018). This legal act, incl. cases are recorded when the performed monetary transactions do not need to be “punched” through the online cash register. If an individual who is not a business entity acts as a client paying for goods, services or work, the use of cash registers for non-cash payments is a prerequisite. The rule also applies to online stores.

Law No. 54-FZ refers to an electronic means of payment as one of the forms of cashless payments. If we are talking about receipts of funds from individual buyers, it does not matter in what way the transfer was made. The main thing is the fact of transferring money, but how it was implemented by the buyer/client is not important. This aspect does not take into account the actual distance between the seller and the buyer, the presence or absence of personal contact between them. Money can be transferred through a bank, through a terminal, through Internet payment services or using a virtual card. In any of the above cases, the transaction must be carried out at the checkout, and the buyer should receive a check on the day of purchase or on the next business day, but no later than the date of transfer of goods (clause 5.4, article 1.2 of Law No. 54-FZ).

When settlements occur between counterparties - enterprises or individual entrepreneurs, the following nuances are taken into account:

if an electronic means of payment is used with the presentation of a card, the transfer of funds is carried out through a POS-terminal, the operation must be recorded by cash registers, a check is knocked out;

if a non-cash payment is made through a bank by issuing a payment order, such receipts of funds do not need to be made through an online cash desk.

An electronic means of payment can be used both to pay for shipped goods and to transfer an advance to the seller. In both cases, in order to comply with the norms of Law No. 54-FZ, it is necessary to distinguish between receipts from counterparties by type of transfer - with or without presentation of a means of payment.

The difference in approaches to assessing the need to use cash registers in the case of accepting payments from individuals and from business entities (individuals and legal entities) is the intended use of products. When an individual without IP status buys a thing for his own use, to meet his needs, the person himself is the final link in the consumption of the product. A business entity makes a purchase for resale of products or their processing, operation as a production element. In fact, for him, the purchase will play the role of a means of extracting additional material benefits, which is not typical for the situation with individuals.

You will learn the names of electronic money, which are the most popular in Russia, how and where you can buy such means of payment, and what are the features of their cashing out.

Good afternoon, dear readers! With you is Denis Kuderin, editor-in-chief and part-time expert of the HeatherBober magazine on financial topics.

I work remotely and receive my salary via the Internet, namely through online banking and through electronic payment systems (EPS). I have accounts in at least 5 of these services, and I use them more or less regularly. Electronic money is convenient, fast and reliable, provided that you use it correctly.

I will tell you what are the pros and cons of electronic money, how to properly dispose of them, which wallets are preferable for domestic and which for international payments.

You will learn how profitable it is to cash out digital money, where is the lowest commission, and why it is impossible to put an equal sign between WMR and rubles.

1. What is electronic money and how did it appear

It is useful to know about electronic money for everyone who intends to use or already uses money transactions on the Internet. If you want to pay for the services of a provider, send money to your phone, buy a bike in an online store, get paid for the work done by a designer, author, translator, payment systems will become your reliable assistant.

EPS has only one alternative - Internet banking. But not all service providers, customers and employers support financial settlements through a bank. For some it is expensive, for others it is not profitable, for others it is inconvenient. EDs provide additional freedom of action in this regard.

What is electronic money (ED) from a legal point of view? This is a kind of obligation assumed by the issuing organization. They represent the equivalent of real money stored on an online resource. This is part of the virtual financial market.

What is the level of reliability cashless systems compared to banks? Compare Vulnerability personal internet account in a bank and an account in the EPS, it will be difficult for a non-specialist.

The developers assure that both in the bank and in virtual wallets your funds will be kept equally secure. But a bank is still a bank, that is, a place, by definition, intended for storing money. And EPS is first of all a service for virtual payments and only then storage.

Hence the conclusion: storing large amounts on electronic wallets is not the most reasonable step. Keep funds here for operating expenses and day-to-day payments. The rest is best kept in a bank account.

Historical reference:

The need for remote electronic payments appeared almost immediately after the widespread use of the Internet. The first full-fledged EPS appeared in 1997. In Russia, it was a platform called CyberPlat, which allows instant payments through secure channels.

The first online payment in the Russian Federation was made in 1998. In the same year, the WebMoney platform, which has been successfully operating to this day, was launched. The date of the first transaction is November 1998. Now WebMoney Transfer has more than 36 million users worldwide.

The legal regulation of the status of ED is regulated by the Federal Law on PS of 2016.

ED is the equivalent of real monetary units. They perform the same function as regular money and are legally taxed. Some services even issue plastic cards that have the same capabilities as traditional banking plastic.

Personally, I have a YandexMoney plastic card, which I successfully pay in supermarkets, coffee houses, cinemas and wherever there are acquiring machines.

The only disadvantage of this card is a 3% commission for cash withdrawals. But some banking products also offer interest on withdrawals, so this is a relative minus.

We list the main advantages of ED:

1. Convenience– most payments and transfers are made in one click.
2. Reliability- if necessary, you set up confirmation of transactions by SMS: no one except you will know the code for the operation.
3. Durability- money is stored in the wallet for as long as you need.
4. Liquidity– transfer virtual funds to real ones at any time.
5. Anonymity– if desired, the recipient and sender remain unknown.
6. Safety- all EPS use modern algorithms for protecting funds and transactions.
7. Round the clock work- services are automatic and work seven days a week.
8. Versatility– almost all banks, online stores and service sites accept electronic payments.
9. Counterfeit protection- in electronic form, you will not be transferred a counterfeit bill.
10. Portability and comfort using.

Among the disadvantages of virtual coins are the presence of a commission for some operations, the risk of account hacking by intruders, loss of access to the wallet if the data for authorization is lost.

The last drawback is not difficult to eliminate if you go through a full identification. For example, in Poison, for this you need to come to the office of the organization (or to the Euroset salon) with a passport and pay 50 rubles. After that, it will be easier to restore access in case of loss of the password and code word.

To use EPS, a person only needs access to the network, an ATM or a card issued by a payment system. But I have to warn you - not all countries accept electronic payments. In the case of traveling abroad, it is more reasonable to use the international EPS Visa and MasterCard.

2. Ways to use electronic currency

The main scope of ED is settlements between users (individuals, companies, public organizations).

Payments are made instantly thanks to modern digital technologies. This distinguishes EPS from transactions with bank accounts, which are often delayed for several hours or even days.

Consider all the ways to use virtual money.

Method 1. Internet payments

This is the main use case - payments on the Internet for goods, services, work performed. Money from an electronic account is sent to other wallets, bank cards, accounts of organizations and individuals.

Payments are available around the clock. Pay when it is convenient for you, purchases, utilities, Internet providers, mobile operators, public services, traffic police fines and more. All transactions are tracked and stored in the transaction history.

If required, you will receive a check with the details and the date of payment by mail. Print it out and use it as proof of payment.

Method 2. ATMs

Terminals and ATMs are another popular tool to use. digital money.

With the help of hardware replenish accounts, pay for purchases, receive cash.

Method 3. Credit cards

Some systems allow you to pay credit funds when paying for purchases in shops, supermarkets, hotels and other places.

In addition, you have the right to pay off expenses from credit bank cards with electronic money.

Method 4. Bank checks

You transfer the ED to a bank account, then withdraw funds from a bank or ATM.

Another option is to send electronic money using international EPS, the recipient receives the transfer at the bank. The method is not the fastest, but sometimes it is the only possible one.

3. What are the types of money on the Internet

I have used all three of the EPS below and can reliably point out the advantages and disadvantages of each service.

I want to warn you in advance that it is beneficial to use these EDs only for internal settlements on the territory of the Russian Federation and neighboring countries. Make transactions with Europe, the USA and other countries through other services.

1) WebMoney

The oldest PS in Runet. It is noteworthy that it is used not only in the Russian Federation and neighboring countries, but also in some Western European states.

WebMoney has several types of currencies:

• WMR - account in rubles;
• WMU - in hryvnias;
• WMZ - in dollars;
• WMB - in Belarusian rubles;
• WMX is in bitcoins.

There are accounts even in litecoins and gold. WebMoney bills are paid through the website or Keeper client, as well as through banks, exchange offices and other payment services.

Cons - the same as other EPS: commissions, difficulties with cash transfers. So, in Kazakhstan, in order to cash out WMR, you need to pay a commission to exchange offices from 10 to 30%.

Among the shortcomings that touched me personally is a complex and long process of identification. To get a personal passport, you need to follow many steps and procedures. Not everyone has the desire and time for such manipulations.

Another point is the difficulty in transferring Keeper (the client for working in the system) to another computer and recovering the password if it is lost.

Many also remember the situation with vague sanctions by companies a few years ago - withdrawing money from any WM accounts was unavailable for a long time. I had to apply complex withdrawal schemes from the account, with a loss of 5 to 10% of funds.

2) Yandex.Money

In the Russian Federation, this is perhaps the most popular platform for online transactions.

There are three types of wallets available to users:

• anonymous;
• nominal;
• identified.

They differ in the amounts that are allowed to be kept on the account, limits on payments and cash withdrawals.

When cashing out funds or transferring to a bank card, you will be charged a 3% commission.

3) Qiwi

Convenient and modern payment system with many terminals throughout Russia and wide range of opportunities. The Qiwi account is tied to a phone number: to enter, you only need your number and password.

The service is convenient for those who are not particularly friendly with the Internet, but use the phone and terminals.

In addition to the above, I want to draw your attention to the PayPal system - if you pay for purchases in foreign online stores or auction sites (for example, on AliExpress or EBay), then this service is ideal.

Services comparison table:

4. How and where you can buy electronic money

Electronic money is easiest to buy where they are most often used, namely on the Internet. To purchase virtual money, you need to register on the website of the system you have chosen and create a virtual wallet.

There are several replenishment options:

1. From a bank card.
2. Cash - through banks, salons of partner companies (for YandexMoney and Qiwi, these are: Euroset, Svyaznoy, Megafon).
3. From a mobile phone account.
4. Through ATMs.
5. From wallets of other payment systems.
6. Through translation services - Unistream, Contact.
7. Through Russian Post and Rostelecom.

Specify the ways of buying ED on the websites of payment companies and from consultants by phone.

Personally, I rarely use such an option as "Deposit" for the reason that the inverse function - "Withdrawal" is more relevant for me. But my friends assure that the most popular replenishment option is payment terminals. Transferring from a card is faster, but the system takes a commission for this in the region of 0.8-1%.

5. Features of cashing out

The main feature in this case is obvious: 100 virtual rubles is not 100 real ones. That is, WMR is not the equivalent of RUR. This is a couple of percent less. Different systems take different commissions, and a lot depends on the method of cashing out.

Not all types of wallets and certificates provide cash withdrawal. For example, in WebMoney, cashing out is available only for users who have been identified. And the process itself is not available in all cities of the Russian Federation, but only in those where there is a WebMoney office.

It is much easier to withdraw money to a bank card, and then cash it out at an ATM. Or get an EPS card and also cash it out through an ATM. It's quick and easy, but you'll lose a certain amount - that's what payment companies make money on.

I rarely withdraw cash from the YandexMoney card, but for the experiment I did it at the nearest Sberbank ATM. I lost 3% from 1000 rubles, but now I can say with confidence that the withdrawal is working.

It is much more expedient to use this card to pay for goods directly, by bank transfer. In this case, no interest is charged - neither in supermarkets nor in online stores.

As for the lowest commission for cashing out, the opinions of users are divided. Some believe that WebMoney is more profitable, others that, taking into account all the allowances, this system removes more than poison.

I have practiced both output schemes. At the time of writing, the Yandex service is more convenient and a little cheaper in this regard.

Watch the video on the comparison of virtual wallets:

6. Conclusion

Electronic money is convenient, fast and safe. The user is required to choose the right service in accordance with their needs and follow the rules established in the system.

Content

Most Internet users actively use virtual payment systems. Electronic money is suitable for instant payment transactions in the system from your wallet and replaces many bank cards or accounts. There are a large number of Russian and foreign online systems, with which you can easily pay for purchases, receive transfers and more. Before using virtual cash, it is worthwhile to study in detail the features of different services.

What is electronic money

Not every Russian is familiar with the concept of virtual money and the possibilities for their use. It should be noted that this type of replacement of rubles or foreign exchange differs from coins and banknotes in that their owner keeps them on a separate “virtual” resource. Electronic money is the obligation that the issuing organization assumes, in the form of funds at the disposal of the user, stored on the online resource. This segment is part of the virtual payment systems market.

The definition refers to a transaction, it is carried out through digital communications. The user's virtual money can be a debit or a credit. They are not traditional money in a common currency, but are means of payment, certificates or checks (this may depend on the rules of the law and the specific EPS). The functions of settlement instruments do not differ from the coins or banknotes issued by the Central Bank.

Characteristic

Modern monetary systems perceive such means of payment as money that cannot be exchanged, have a credit basis, serve for settlements, circulation, accumulation, and have a certain level of reliability. Virtual money has the following characteristics:

• fixed cost within the EPS;
• the possibility of using for various payment transactions, which are considered final after the implementation.

Properties

Virtual money has properties based on traditional and relatively new:

• portability;
• liquidity;
• divisibility;
• universality;
• durability;
• convenience;
• anonymity;
• safety.

Story

The phenomenon of virtual money has been studied by financial institutions since 1993. Initially, prepaid plastic cards were considered electronic means of payment. As a result of the analysis, virtual cash acquired legal status in 1994. studying technological schemes use of prepaid cards, banks have decided that the spread of such payment systems will require constant monitoring of their development and changes. This is necessary to maintain the integrity of the products.

Since 1993, the active development of virtual money began not only on the basis of smart cards, but also based on networks. Three years later, European central banks decided to monitor EPS different countries peace. After that, the analysis of the development of virtual money has become a traditional process. Initially, the monitoring data were confidential, but since 2000 they have been made publicly available. At the moment, residents of 37 countries use virtual money constantly or periodically.

Digital money in Russia

On the territory of the Russian Federation for 13 years, online money has been developing from magnetic plastic cards, which were issued by individual organizations, to global Internet systems. Already in 1993, the Russians began to use the first similar funds. Approximately the same period dates back to the first press mentions of money based on smart cards. Until 1999, payment systems were actively developing, forcing banking products out of the market. In the 2000s, network-based electronic money began to be used.

Types of electronic money

As a rule, the following classifications apply to any virtual money:

1. Method of circulation: based on smart cards/network.
2. Access level: anonymous/personalized.
3. State influence on digital money: fiat/non-fiat.

The following payment systems are the most popular in Russia:

• Yandex money;
• moneymail;
• QIWI;
• Skrill (formerly MoneyBookers);
• WebMoney;
• Rapida;
• RBK Money;
• paypal;
• Mondex,
• "Single Wallet";
• Z-Payment;
• Liqpay;
• NETELLER;
• paycash;
• EasyPay.

Based on smart cards

This type of digital money is a plastic media with a microprocessor, which contains the equivalent of the value paid by the client to the original issuing organization in advance. Cards are issued by banks or non-bank organizations. With the help of plastic, the client can pay for purchases and services at all points of acceptance of such a payment instrument. Cards are issued for multi-purpose or branded (telephone, for example). The tool is suitable for making payment transaction or cash out through an ATM.

Among the variety of plastic cards, there are two types: debit (for storing own funds, savings, settlements) and credit (the owner of the plastic spends money within a certain limit, which he will then be obliged to reimburse to the issuing organization). A popular option for digital cash based on smart cards is the products of VisaCash and Mondex payment systems.

Network based

To use this option of funds, the user needs to install a special program on his smartphone or computer. Money is suitable for shopping in online stores, virtual casinos, games and other transactions. They are multi-purpose and are accepted not only by issuing organizations, but also by other companies. Among the most famous electronic payment systems based on networks are: Yandex.Money, Webmoney, Cybercash, Rupay. This type of service has a high level of security.

Fiat and non-fiat money

There is another classification of virtual money. They are divided into fiat and non-fiat. The first variety includes monetary units particular country, expressed national currency. Emission, circulation, cashing and conversion of fiat money is provided state legislation. The second option is a currency issued by a non-state payment system. Government bodies in different countries control the issuance and circulation of non-fiat money to a certain extent. This option refers to a type of credit money.

Legal status

Since September 2011, electronic payment systems have been controlled by federal law No. 161. It reflects all the requirements for issuing organizations and conducting cash transactions. Previously, this industry was controlled by different laws, but with the entry into force of the draft “On the National Payment System”, it became a single document regulating the relations of the parties.

From a legal point of view, electronic money is an issuer's perpetual obligations to users of payment systems. The issue of funds is carried out as credit limit or amount of liabilities. The circulation of virtual money is carried out by assigning the right of claims to the issuer. Accounting is carried out using special software or electronic devices. As for the material form of virtual money, it is information that is available to users around the clock.

The economic status of virtual money is a payment instrument that has the properties of traditional means or payment instruments, depending on the chosen implementation method. With cash, virtual currency is united by the fact that users can make payments without using banking systems. With traditional payment instruments, electronic money is similar in that a client can transfer an amount or make a payment without opening an account with financial institutions.

Electronic money and forms of their use

As a rule, electronic money is used in the field of online business. Consider this payment instrument as one of the forms of market economy. With the help of virtual money, you can make payments between clients and companies, while avoiding a large number of unnecessary expenses or loss of time. Due to the technical component, electronic payments are made instantly, which distinguishes this method from banking operations.

Internet payments

One of the reasons why Russians are starting to use electronic monetary systems, is the ability to instantly make a payment via the Internet. The service is available around the clock. You can send money to any other accounts at the details of organizations, individuals, to other wallets, in the form of payments for utility services or cellular communications, and so on. All transactions are saved by the system and tracked. Instead of the traditional signature of the client, an EDS is used - the most reliable way protection of user funds.

Credit cards

Another option for using virtual money is credit cards. With the help of a physical plastic carrier, the owner of an electronic wallet can spend virtual savings when paying for purchases in supermarkets, hotels and wherever bank cards are accepted. However, in this case, it is important not to transfer personal data to third parties, so as not to lose money. It is especially dangerous to save the details of such cards in online stores.

ATMs

Quick service terminals and ATMs are another convenient way using their virtual savings. To receive cash, you need to issue in the payment system online map With bank details, but without a physical medium. It is issued instantly and allows you not only to receive cash through ATMs, but also pay for purchases via the Internet. By using bank terminals users can not only withdraw money from virtual wallets, but also replenish online accounts.

bank checks

To get cash at the cash desks of financial institutions, you can consider using electronic savings as issuing bank checks. There are several ways in this case:

1. Transfer of funds to a bank account with subsequent withdrawal.
2. Transferring virtual savings to a bank that will exchange them for cash.
3. Sending electronic money using international payment system available from any bank.

How electronic payment systems work

Each system has its own operating principles. As a rule, the founders of such non-banking payment services introduce their own digital currency (bitcoin, DigiCash, webmoney, letters of credit, certificates, E-Gold). The fact is that it is illegal to consider electronic money in rubles or dollars. In fact, users can only hope that EPS takes care of its reputation, because there are no legal guarantees at all.

The principles of operation of different payment systems are similar. The founders issue their own currency, after which a cloud financial structure is organized, which includes the following:

1. The official Internet portal through which transactions on user accounts and registration of new participants are carried out.
2. Electronic wallets with data on how much a particular client has.
3. Online terminals or gateways through which user wallets are replenished.
4. Some payment systems create their own network of ATMs or exchange offices.
5. EPS must necessarily establish cooperation with a financial institution through which the conversion of real money into electronic money will be carried out.

Wallet opening

To create online wallet, the user needs to fill out a form, indicating personal data and a phone number. It should be noted that initially the client gets anonymous access to payments in the system, so passport data is often not checked. However, to move to more high level and gaining access to all the features of the system, you need to go through identification. Additionally, you can link your bank card to your wallet. This option is not provided by the PayPal service, but the service is available in Yandex.Money or WebMoney payment systems.

The procedure for using an electronic drive includes the following steps:

• Registration in the selected system.
• Installing a special program on a PC (for example, WebMoney Keeper and others).
• Creation of a virtual wallet or several at once (analogues of currencies).
• Refill.

How to withdraw funds

If income and expenditure transactions With electronic wallets, it is easy to conduct directly through the site, then cashing out existing money requires the help of a financial institution or the presence of an ATM. Withdrawal of funds is made to the account, card or mobile client according to the details. In addition, the use of payment acceptance points is allowed. In this case, the user must transfer money to his wallet and receive a password for cashing out.

As a rule, in order to withdraw funds from an electronic wallet, a client needs:

1. Have an EPS account.
2. Learn how to properly use software.
3. Get a sufficient certificate in advance (for example, formal or personal, some types exist for serving legal entities).
4. Have on account the right amount including commission.

Cash out

Modern users who do not know how to withdraw money from an electronic wallet can use one of the methods below:

1. Transfer via financial institution with conversion to the equivalent of the desired currency, if necessary.
2. Refund of unused funds through EPS.
3. Translation legal entity physical.
4. A standing payment order issued by the issuing organization.
5. Through the guarantee.ru service.
6. Sending instant translation to yourself / another person.
7. Use of exchange offices.

Advantages and disadvantages

The use of online systems has its advantages and disadvantages. Before you start a virtual wallet, you should familiarize yourself with them. Among the most important benefits are the following:

1. the ability to make payments around the clock from any country in the world;
2. instant transactions;
3. ease of use of systems;
4. no need to stand in queues;
5. high degree counterfeit protection;
6. portability of virtual money;
7. no risk of losing the appearance of banknotes during long-term storage of savings;
8. complete absence of the human factor (all payments reach the addressee).

• payment orders;
• by letter of credit;
• collection orders;
• checks;
• in the form of a transfer of funds at the request of the recipient of funds;
• in the form of an electronic money transfer.

Transfers of individuals through a bank branch without opening a settlement account for the payer, they also refer to non-cash payments (clause 1.4 of the “Regulations on the rules for transferring funds”).

Forms of repayment of obligations, although commonly referred to as "cashless", but not providing for the transfer of funds, does not apply to non-cash transactions.

So netting(Article 410 of the Civil Code of the Russian Federation) is one of the ways to terminate obligations, as well as compensation(Article 409 of the Civil Code of the Russian Federation) and innovation(Article 414 of the Civil Code of the Russian Federation). But now this does not mean that it will not be necessary to use CCP for offsetting - it will be necessary, but a little later (more on this in the "Counter presentation" section).

Electronic means of payment

Electronic means of payment(ESP) is a means and / or method that allows the owner of the ESP to draw up, certify and transmit to the operator the instructions for the transfer of funds within the applicable forms of non-cash payments With using information and communication technologies(ICT), electronic media information, including payment cards, as well as other technical devices (Federal Law of June 27, 2011 N 161-FZ "On the National Payment System").

That is, an order transmitted using an ESP is one of the forms of non-cash payments, a type of money transfer, but using ICT or electronic media. What exactly refers to electronic means of payment, the legislation does not clearly explain, but only defines general qualifying criteria. The only ESP that is defined regulations- these are payment (bank) cards ().

The obligation of the seller to apply the CCP when paying payment card was directly provided for in the previous edition, therefore, when paying with cards, online CCP has been used since 07/01/2017.

With regard to such electronic means of payment as client-bank services, the regulatory authorities explain that an organization or entrepreneur who has received payment from a buyer through such a service also has an obligation to use CCP, even though when paying through a client-bank, the buyer contacts on the Internet not directly with the seller, but with his bank (letters of the Ministry of Finance of Russia).

However, until July 1, 2018, the CCP could not be applied in such calculations, since clause 9 of Article 7 federal law dated 07/03/2016 N 290-FZ gave a delay.

From July 1, 2018, for any settlements with individuals (who do not have the status individual entrepreneur) using electronic means of payment (and in particular through the client-bank, with electronic wallets, virtual cards etc.) it is necessary to apply CCP.

When making settlements in a non-cash manner, excluding the possibility of direct interaction between the buyer (client) and the user or a person authorized by him, a cash receipt (form of strict reporting) must be formed no later than the business day following the day of settlement, but no later than the moment of transfer of the goods (clause 5.4 of article 1.2 in the new edition). Similar explanations were previously given by representatives of the Federal Tax Service in unofficial comments.

How to apply these norms, we will analyze in more detail later (in section 5).

Settlements of individuals in cash through a bank branch (transfer without opening a current account)

Despite the fact that the funds are credited to your current account, if an individual pays the bill in cash through a bank branch, the need to apply CCP before July 1, 2019 does not occur.

Since the order for the transfer of funds is issued on paper through a bank employee, then this settlement method is not an electronic means of payment, even if the subsequent interaction of the settlement participants is carried out in electronic form.

However, in practice, the seller, when receiving money to his account, does not see payment order how exactly the buyer made the payment - through an online bank, through a bank teller, or in some other way. And accordingly, he cannot justify his right not to apply the CCP.

If you wish to delay the application of CCP, we recommend ask payers for a scan or copy of the money transfer order without opening a bank account, which will confirm that the payment was made through a bank employee. But it is better to warn your payers in advance that you need this confirmation, since the period during which you must knock out a check is limited. At the same time, there is no 100% guarantee that an individual will provide a scan, but the fine (if the check had to be knocked out, but it was not knocked out) will be a significant amount (from ¾ to the settlement amount, but not less than 30 thousand rubles - clause 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

After July 1, 2019, CCPs will have to be used for settlements with individuals, regardless of how the payment was made - through an online bank, through a bank teller or otherwise.

Settlements of individuals from a bank card (through a bank branch or a client-bank)

Bank cards are electronic means of payment. The procedure for using bank payment cards is established (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 (settlement) card is used as an electronic means of payment to carry out transactions for bank account natural (or legal) person.

Operations recognized as one of the non-cash forms of payment include money transfer by debiting funds from the bank accounts of the payers and crediting funds to the bank accounts of the recipients of funds (see).

It should be noted 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 instructions to the operator (bank) in order to transfer funds on the client’s account using information and communication technologies.

According to the "Regulations on the rules for the transfer of funds", an instruction to transfer funds can be given to the bank both in electronic form (including using electronic means of payment) and on paper. Thus, when deciding on the application 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 formed 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 to transfer funds, while using bank card like 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, CCP must be applied.

With regard to documentary evidence, the "Regulations on the rules for the transfer of funds" established that:

• Order execution electronic for the purpose of transferring funds to a bank account, it is confirmed by the payer's bank by sending to the payer notifications in electronic form about debiting funds from a bank account of the payer indicating the details of the executed order or by sending the executed order in electronic form indicating the date of execution. At the same time, the said notice of the payer's bank may simultaneously confirm the acceptance for execution of an order in electronic form and its execution.

As an example - an electronic "receipt" confirming the payment in the client-bank system.

• Order execution on paper for the purpose of transferring funds through a bank account, it is confirmed by the payer's bank by providing the payer with a copy of the executed instruction on paper, indicating the date of execution, affixing the bank's stamp and signature of the bank's authorized person. In this case, the stamp of the payer's bank may simultaneously confirm the acceptance for execution of an instruction on paper and its execution. If it is provided for by the agreement and banking rules, the execution of an instruction on paper for the purpose of transferring funds to a bank account may be confirmed by the bank in the manner prescribed for an electronic instruction.

Such a paper order (receipt) will be in the hands of an individual if he pays the bill in cash through a bank employee (by transfer without opening an account).

• Execution of the client's order during execution transactions using an electronic means of payment is confirmed by the credit institution by sending to the client in the manner prescribed by the agreement, notices credit institution in electronic form or on paper confirming the transaction using an electronic means of payment. This notice shall specifically state:
• the name or other details of the credit institution;
• number, code and (or) other identifier of the electronic means of payment;
• type of operation;
• Date of operation;
• transaction amount.

An example of confirmations for this case is slips (receipts) of bank and payment terminals when paying with a card.

Thus, if you want to avoid the use of cash registers where possible, then in order to determine exactly how an individual made a payment (through an online bank, through a bank teller, or in some other way), we recommend request from payers a scan or a copy of the order for the transfer of funds.

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 CCP.

If the document contains a card identifier (or its use is recorded in another way), and also if the document confirms the transaction through the client-bank, CCP will have to be applied.

Regarding the use to identify the payment method current account numbers payer, he does not give a 100% guarantee.

The easiest way to identify a payment from the current account of an individual entrepreneur is a payment that came from an account that starts with numbers 40802 . Or it can be an account starting with 30109, but at the same time, an account starting with 40802 is indicated in the “Payer” field - accounts 30109 are used to record transactions of correspondent banks with respondent banks, so this is a situation when an entrepreneur has a current account opened in another bank.

Accounts 40817 "Individuals" are used to account for the funds of individuals not related to their entrepreneurial activities. That is, these are ordinary “current” accounts of citizens that are opened on the basis of a bank account agreement (including when registering payment card in the bank). An individual can transfer funds from such an account to accounts of legal entities and individuals, including through a client-bank.

Thus, payments from accounts 40802 and 40817 are most likely made using electronic means of payment, for example, online payment methods (client-bank, etc.) or through a bank terminal.

Assigning accounts starting with numbers 30232 And 30233 “Pending settlements with payment infrastructure service providers and money transfer operators” - accounting for settlements on accepted and sent money transfers, including those without opening a bank account, as well as on transactions using electronic means of payment. Thus, both cash and electronic means of payment (bank card, client-bank system, etc.) could be used for transfers by individuals.

On accounts 40911 "Calculations on money transfers" the bank keeps records of the amounts accepted (written off from the bank accounts of customers) money transfers, including cash from individuals for the transfer without opening a bank account. The account is used for transfers of individuals without opening a bank account or for transfers from a bank account of an individual (both single and for a total amount with a register, including using electronic means of payment). But he does not exclude transfers from the accounts of individuals using ESP. This account will be included in the payment to the recipient of funds only if the recipient has a current account in the same bank. In other cases, the payment will reflect an account starting with the numbers 30232 or 30233.

As you can see, there is no unambiguous invoice that allows the recipient of funds to claim that an individual paid without using electronic means of payment.

For those who are ready to use CCP, it may be easier to make no distinctions and generate checks for any receipt from individuals, regardless of whether electronic means of payment were used for payment or not. Moreover, from July 1, 2019, CCP will have to be applied in any version.

Advances

In accordance with paragraph 1 of Article 4.3 of Federal Law N 54-FZ, in most cases, CRE is applied at the place of settlement with the buyer (client) at the time of the calculation the same person who makes settlements with the buyer (client), with the exception of settlements carried out in a cashless manner on the Internet. A the term "calculations" is nowincludes not only the receipt of an advance, but also their offset or return.

Until July 1, 2019 without fail, CCP must be used only when interacting with "money" (or electronic means of payment) - upon receipt of payment either as an advance, or when paying for goods already transferred to the buyer, work performed, services performed.

You have the right to draw up checks when offsetting advances on account of goods, works, services sold, but are not obliged to (clause 4, article 4 of the Federal Law of 03.07.2018 N 192-FZ). At the same time, the obligation to transfer such a check to the buyer in paper form is established only for settlements when the user and the buyer enter into direct interaction (for example, the buyer pays in cash at the company's cash desk or with a card at a point of sale). For non-cash settlements, excluding the possibility of direct interaction with the buyer (client), when offsetting or returning the advance payment (advance payments) previously made by individuals in full, users have the right to send cash receipts to buyers (clients) also only in electronic form without issuing paper cash receipts (clause 2.1, article 1.2 of the Federal Law of 05.22.2003 N 54-FZ, as amended by 07/03/2018).

With regard to “advance” checks this year, you will also have to take into account the capabilities of the CCP you use, since not all formats of fiscal documents approved by the Federal Tax Service require the necessary details.

The list of details of the cash receipt is established by clause 1 of Art. 4.7 of Federal Law N 54-FZ. In addition to them, additional details of fiscal documents and formats of fiscal documents that are mandatory for use have been approved. Moreover, the Ministry of Justice recently registered, with changes in the details and formats of cash receipts, which has been applied since August 6, 2018.

We are particularly interested in props "sign of the calculation method"(tag 1214). The values ​​of this variable and the list of reasons for assigning the corresponding values ​​to it are indicated in Table 28 of Appendix 2 to (as amended).

Props value	List of grounds for assigning the attribute "sign of the calculation method" (tag 1214) to the corresponding value of the attribute	Format in printed form
	Full advance payment until the transfer subject of calculation	"ADVANCE PAYMENT 100%"
	Partial advance payment until the transfer subject of calculation	"PREPAYMENT"
	Full payment, including taking into account the advance payment (prepayment) at the time of transmission subject of calculation	"FULL SETTLEMENT"
	Partial payment for the subject of settlement at the time of its transmission	"PARTIAL SETTLEMENT AND CREDIT"
	Transfer of the subject of settlement without paymentat the time of its transmission with subsequent payment on credit	"TRANSFER TO CREDIT"
	Payment for the subject of settlement after its transfer with payment on credit (payment of credit)	"CREDIT PAYMENT"

As you can see, the attribute “sign of the settlement method” covers not only operations directly related to payment, but also the offset of previously made payments when transferring goods (acceptance by the customer of the results of work performed, etc.) and transferring goods (acceptance of work, services) without payment.

The requisite is obligatory for formats 1.05 and 1.1 (but may not be included in the printed form for full settlement, and in an electronic check - for full settlement and only in FFD 1.05). In format 1.0, it is recommended to include the details in the cash receipt (table 20).

Also, the Order of the Federal Tax Service N ММВ-7-20/229@ introduced details for indication in checks amounts corresponding to the above values ​​of the attribute "sign of the method of calculation" (table 4 of Appendix 2 to the Order of the Federal Tax Service N ММВ-7-20/229@). They specify exactly how the payment was made - in cash, electronically, or in another form.

	Name of props	Props header in printed form	Attribute attribute for fiscal data formats (FFD)	Description of props
		Detail header in electronic form
	The amount of the calculation indicated in the check (BSO)		Mandatory for all FFDs (1.0, 1.05, 1.1), regardless of the form of receipt (printed or electronic)	Settlement amount, including discounts, markups and VAT, indicated on the cash receipt (SRF) or the correction amount indicated on the correction cash receipt (correction SRF)
		<ИТОГО:>(C).CC
	Check amount (BSO) in cash	"CASH"		payable in cash in cash
		<НАЛИЧНЫМИ:>or<Н.:>(C).CC
	Check amount (BSO) by electronic	"ELECTRONIC"	It is included in the printed form of the check, if it is provided for this attribute (ie, if the amount is not zero).	The settlement amount indicated on the cash receipt (SRF), or the settlement adjustment amount indicated on the correction cash receipt (correction SRF), payable by electronic means of payment
		<ЭЛЕКТРОННЫМИ:>or<Э.:>(C).CC	Required for electronic form check for all FFDs (1.0, 1.05, 1.1).
	The amount of the check (BSO) prepaid (offset of the advance and (or) previous payments)	"ADVANCE PAYMENT (ADVANCE)" or may not be printed		The settlement amount indicated on the cash receipt (SRF), or the settlement adjustment amount indicated on the correction cash receipt (correction SRF), payable in advance(with advance payment)
		<АВАНС:>or<А.:>(C).CC
	Check amount (BSO) postpaid (on credit)	"SUBSEQUENT PAYMENT (CREDIT)" or may not be printed	In FFD 1.05, 1.1 is included in the printed form of the check, if it is provided for this attribute (ie, if the amount is not zero).	The settlement amount indicated on the cash receipt (SRF), or the settlement adjustment amount indicated on the correction cash receipt (correction SRF), payable(on credit)
		<В КРЕДИТ:>or<К.:>(C).CC	Mandatory for the electronic check form for FFD 1.05, 1.1.
	Check amount (BSO) with counter provision	"OTHER FORM OF PAYMENT" or may not be printed	In FFD 1.05, 1.1 is included in the printed form of the check, if it is provided for this attribute (ie, if the amount is not zero).	The settlement amount indicated on the cash receipt (SRF), or the settlement adjustment amount indicated on the correction cash receipt (correction SRF), payable in consideration by the buyer (client) to the user of the subject of settlement, by exchange and in another similar way
		<ОБМЕН:>or<О.:>(C).CC	Mandatory for the electronic check form for FFD 1.05, 1.1.

The Office gives the following explanations on the inclusion of the specified details in the check:

1. Any of the details “check amount (SRF) in cash” (tag 1031), “cheque amount (SRF) electronic” (tag 1081), “check amount (SRF) prepaid (net of advance and (or) previous payments)” (tag 1215), “cheque amount (SRF) postpaid (on credit)” (tag 1216), “ check amount (BSO) by counter provision" (tag 1217) included in the check(BSO) in printed form only in case, if the payment amount respectively in cash or electronic means of payment, prepayment, the amount of payment by credit or counter provision different from zero.
2. The sum of the values ​​of the specified details must be equal to the value of the "settlement amount specified in the receipt (SRF)" variable (tag 1020), i.e. the total amount of the check(this requirement does not apply to cash registers with fiscal data format 1.0)

Recall that from 01.01.2019 FDF 1.0 becomes invalid and all users will be required to use formats of versions 1.05 or 1.1 in cash registers. (clause 2 of the Order of the Federal Tax Service N ММВ-7-20/229@).

The tax authorities promise that when switching from FFD 1.0 to 1.05, the replacement of the fiscal accumulator will not be required (letter of the Federal Tax Service of the Russian Federation).

Thus, with January 1, 2019 all CRE models used will have to provide the ability to generate details with tags 1215, 1216, 1217. And with July 1, 2019 their indication on checks become mandatory using the appropriate calculation method.

To make it easier for users of CCPs to switch to new order On the website of the Federal Tax Service of Russia, recommendations were published on the formation of cashier's checks in the implementation of various types of settlements. In particular, Example 3 “Sale of own goods in wholesale trade” considers the procedure for issuing cash receipts for FFD 1.0, 1.05, 1.1 in a situation with prepayment (different options for several goods - 100% and partial prepayment), subsequent shipment and repayment of the debt in two stages (that is, in total, four cash receipts are issued in this situation).

Counter representation

We talked about the details of cashier's checks when using the "counter representation" in the calculations above (in the "Advances" section). We will not repeat ourselves, but we will reflect on what should be considered a “counter representation”. Since the legislation does not disclose the content of this term, the lack of regulation creates controversial situations when it is not clear whether the CCP should be applied or not.

The most understandable cases are the transfer of another property as an offset for payment for goods, that is barter agreements(art. 567 Civil Code RF), including trade-in transactions, etc.

For less obvious cases where from July 1, 2019 will have to apply CCP, in our opinion, we can include situations where the buyer's obligation (arising in connection with the sale of goods to him, the provision of services, the performance of work) is repaid in a non-monetary way - the classic netting(Article 410 of the Civil Code of the Russian Federation) and compensation(Article 409 of the Civil Code of the Russian Federation).

Concerning innovations(Article 414 of the Civil Code of the Russian Federation), then everything is not so simple. Firstly, one of the obligations may not require the use of CCP (for example, when, due to the inability of the debtor under the loan agreement to repay the debt in cash, the obligation was transferred to a contract for the supply of goods; or vice versa - the supplier's debt for the advance received from the buyer was novated into a loan agreement). And then the question arises, at what point should CCP be applied, and is it necessary? And if necessary, what sign of the calculation method should be chosen when generating a cash receipt?

Secondly, if both contracts require the use of CCP (for example, the novation of the buyer's obligation to pay for the goods into the obligation to provide the supplier with property for rent), is it necessary to draw up a check at the time of novation? And if necessary, what sign of the calculation method to choose? Which of the parties and at what point will have to apply the CCP?

In our opinion, “the gestalt needs to be closed” and the operation, fixed once through the CCP, should be brought to its logical conclusion. Although Federal Law N 54-FZ does not directly require this, it is precisely this logic that can be traced from the details of fiscal documents approved by Order of the Federal Tax Service N MMV-7-20 / 229@, as well as the recommendations of the Federal Tax Service on the formation of cashier's checks when performing various types of calculations. In addition, the cash receipt now has the status primary document, and perhaps it will be convenient to use it to reflect "offsets" and other similar transactions in the accounting.

Thus, at the time of novation of a loan agreement into a supply agreement, the debtor has an advance payment, which is fixed by a cashier's check with the settlement attribute "INCOME" (tag 1054), the settlement method attribute (tag 1214) "ADVANCE PAYMENT 100%", "ADVANCE PAYMENT" or "ADVANCE" (depending on the ratio of the loan amount and the delivery amount) and the amount of "advance payment" (tag 1217 "Amount on the check (BSO) counter provision").

Further, the procedure for issuing cash receipts is similar to their registration for a classic sales contract. In particular, the check is generated on the date of transfer of the goods, reflecting the offset of the prepayment: with the sign of the settlement "INCOME" (tag 1054), the sign of the settlement method (tag 1214) "FULL SETTLEMENT" or "PARTIAL SETTLEMENT AND CREDIT" (depending on the ratio of the loan amount and the amount of delivery) and the value of the goods sold (tag 1217 "Amount on the check (BSO) by counter provision" and, if available, the balance of the unpaid part of the cost of the goods, tag 1216 "Amount on the check (BSO) postpaid (on credit)").

In the opposite case, when the debt on the received advance payment is novated into the loan agreement, it would be logical for the supplier to generate a check with the calculation attribute "INCOME REFUND" (tag 1054), the calculation method attribute (tag 1214) "ADVANCE PAYMENT 100%", "ADVANCE PAYMENT" or "ADVANCE" (a similar principle is proposed in the recommendations of the Federal Tax Service - part 6 "Return of the cost of refusal of the service") and the amount " written-off" advance payment (tag 1217 "Cheque amount (BSO) by counter provision").

When novating the buyer's obligation to pay for the goods into an obligation to provide the supplier with property for rent, in our opinion, cash receipts are formed by both parties:

• Supplier (when repaying the obligation to pay for previously sold goods) with the sign “INCOME” (tag 1054), the sign of the settlement method (tag 1214) “FULL SETTLEMENT” and the amount of the repaid obligation to pay for the goods (tag 1217 “Amount on the check (BSO) with counter provision”);
• The buyer (when offsetting his debt to pay for the purchased goods against an advance payment under the lease agreement) with the sign "INCOME" (tag 1054), the sign of the payment method "ADVANCE PAYMENT 100%", "ADVANCE PAYMENT" or "ADVANCE" (tag 1214), and the amount of the "advance payment" that he had (tag 1217 "Amount on the check (BSO) with counter provision"). Further, as rental services are provided, cash receipts are issued in the usual manner.

In our opinion, the situation with assignment of claims(Article 382 of the Civil Code of the Russian Federation), since for the seller the buyer's obligation to pay for goods (works, services, etc.) is terminated. However, it does not formally require the use of a CCP in such a situation, since the seller does not receive a “counter representation” from the buyer, and settlements with a new creditor are not subject to this law (as settlements for property rights).

In our opinion, the seller has the right (but is not obliged) to generate a cashier's check with the sign "INCOME" (tag 1054), the sign of the settlement method "FULL SETTLEMENT" (1214) and the amount of the repaid obligation (tag 1217 "Amount on the check (BSO) with counter provision").

Based on the logic, the new creditor at this moment also generates a check with the sign "INCOME" (tag 1054), the sign of the settlement method "TRANSFER TO CREDIT" (tag 1214) and the amount of the acquired right to claim the debt (tag 1217 "Amount on the check (BSO) by counter provision"). Please note that the check is generated exactly for the amount of the buyer's debt, and for how much the new creditor acquired this debt, it does not matter for the application of the cash register. After the debt is repaid by the buyer, the creditor generates a check with the sign of the payment method (tag 1214) "CREDIT PAYMENT" (similar logic in the recommendations of the Federal Tax Service - part 4 "Sale of goods by installments").

Settlements by the old and new creditor for the assigned property rights are not subject to Federal Law N 54-FZ and do not require the use of cash registers.

Next we will look at transfer by the debtor of his debt to another person (Article 391 of the Civil Code of the Russian Federation). It does not require the use of CCP - for the seller, the change of the debtor does not affect the obligation to pay for goods (works, services) in any way.

When debt forgiveness(Article 415 of the Civil Code of the Russian Federation) the law also does not require the application of a CCP - there is no "counter submission". Nevertheless, in order to “close the gestalt”, the seller has the right (but again not the obligation) to generate a cash receipt with the sign “INCOME” (tag 1054), the sign of the settlement method “FULL SETTLEMENT” (tag 1214) and the amount of the repaid obligation (tag 1217 “Amount on the check (BSO) with a counter provision”).

In principle, it is not a "counter representation" pledge(Article 334 of the Civil Code of the Russian Federation) or security deposit(Article 381.1 of the Civil Code of the Russian Federation). All these are ways to ensure the fulfillment of obligations. Therefore, there is no obligation to apply CCP upon receipt or return of collateral and security deposit (for example, under a lease agreement). The Ministry of Finance also speaks about this in Letter No. 03-01-15/67410 dated 10/16/2017. But when these sums in payment of an obligation, the execution of which they ensure, we can already talk about counter presentation and the emergence of an obligation to apply CCP.

Concerning deposit(Article 380 of the Civil Code of the Russian Federation), since this sum of money, issued by one of the parties on account of the payments due from it under the agreement (that is, in essence, an advance, but with a special mode of use), when receiving it, it is necessary to apply the CCP.

We also recall that upon receipt of a “counter representation” for goods, works, services you can not apply the CCP until July 1, 2019(Clause 4, Article 4 of the Federal Law of July 3, 2018 N 192-FZ). Most likely, we should expect the appearance before this date of updated guidelines Federal Tax Service on the formation of cashier's checks in the implementation of various types of settlements, including examples with "counter representation".

Loans

Prior to amendments to Federal Law N 54-FZ, when issuing and repaying any loan, it was not necessary to use cash registers.

Relations arising between the lender and the borrower in the course of transactions are regulated by civil law. It considers loan relations not as the provision of services, but as the use of property (in this case, money). Therefore, the settlements under loan agreements themselves do not require the use of CCPs. This is also stated by the Ministry of Finance in the Letter of December 26, 2017 N 03-01-15 / 87058, as well as the Federal Tax Service in the Letter of December 20, 2016 NED-4-20 / 24495.

In the new edition of Federal Law N 54-FZ, calculations are, among other things, provision and repayment of loans to pay for goods, works, services(including the implementation by pawnshops of lending to citizens on the security of things belonging to citizens and activities for the storage of things).

Thus, for calculations requiring the use of CCP, by direct indication to this in Art. 1.1 (as amended by Federal Law N 192-FZ) only targeted loans of a "commodity nature" are subject, provided for payment for goods, works, services.

At providing these loans can do not apply CCP before July 1, 2019(Clause 4, Article 4 of the Federal Law of July 3, 2018 N 192-FZ). When repaying, you will have to apply CCP.

If the loan was issued in cash and the agreement does not determine the intended purpose of this loan (or it does, but it is not related to payment for goods, works, services), it is not required to apply CCP when issuing and repaying it.

Acquisition of goods (works, services) by employees from the employer

If the employee pays the employer cash or non-cashusing electronic means of payment(payment from a card, transfer through a client-bank, etc.), cash registers are used in the usual way (Letter of the Ministry of Finance of Russia dated 05/10/2018 N 03-01-15 / 31240).

Wherein before July 1, 2019 it is possible not to apply CCP when making settlements with individuals in a cashless manner ( except for settlements using electronic means of payment) (Clause 4, Article 4 of the Federal Law of July 3, 2018 N 192-FZ). In particular, when paying in cash by transfer through a bank branch without opening an account.

If an individual settles with an organization by withholding funds from wages , then the need to apply CCP before July 1, 2019 also does not occur. In fact, there is a set-off at the request of the employee (which can be considered as a “counter submission”). There are no cash settlements in such a situation, and this settlement method is not a settlement using an electronic means of payment.

However, the receipt of "counter representation" is now included in the concept of "calculations" for the purposes of applying the CCP. Therefore, from July 1, 2019, when making settlements with employees for goods, works, services in any form, including deductions from wages, cash registers will have to be applied. Similar explanations were given by the Federal Tax Service of Russia c.

Settlements for property rights, payment of dividends, compensation for damage, etc.

The list of what relates to calculations for the purpose of applying CCP (in the new edition), although wide, is limited. When receiving payment for transactions not related to the sale of goods, the performance of work or the provision of services, as well as other transactions specified in the list, it is not required to apply CCP.

So the list does not include the transfer of property rights, the payment of dividends or settlements for damages. These relations are not recognized as the sale of goods, works, services, even for tax purposes (Articles 38, 39, 43 of the Tax Code of the Russian Federation).

In particular, the payment of dividends is conditioned by corporate property relations (clause 1, article 67 of the Civil Code of the Russian Federation).

By themselves, property rights are not recognized as goods, the result of work or the provision of services (Articles 38, 39 of the Tax Code of the Russian Federation, Article 128 of the Civil Code of the Russian Federation). We spoke about individual situations arising from the assignment of rights of claim, and the need to apply CCP (in situations where the assigned rights arose from contracts for the sale of goods, works, services), we spoke in the “Counter representation” section.

Compensation for damages (Article 15, 1064 of the Civil Code of the Russian Federation, Article 232 of the Labor Code of the Russian Federation), including the return of funds erroneously received to the current account, settlements with employees for administrative fines paid for them, etc., will also not be qualified as settlements for payment for goods, works, services. Therefore, there is no obligation to apply the CCP. A similar position is reflected in the Letter of the Ministry of Finance of Russia of October 16, 2017 N 03-01-15 / 67410.

Accordingly, when paying for property rights, indemnification, payment of dividends to a participant (regardless of whether he is an employee of the organization or not) cash or non-cash form, it is not necessary to use CCT.

If the dividends paid in property, its transfer in accordance with paragraph 1 of Art. 39 of the Tax Code of the Russian Federation, is recognized as a sale. Since the adoption of Federal Law No. 192-FZ of 03.07.2018 makes it possible to extend to legal relations regulated by Federal Law No. 54-FZ, the rules governing tax legal relations, the settlements of the parties in relation to the property transferred to the participant (shareholder) will entail the need to apply CCP from July 1, 2019, since there is a “counter submission” (clause 4, article 4 of the Federal Law of July 3, 2018 No. 192-FZ).

I must say that the Federal Tax Service, by Order N ММВ-7-20/207@ dated 09.04.2018, expanded the content of the “subject of calculation” (tag 1059), adjusting table 29 (values ​​of the variable “sign of the subject of calculation” - tag 1212) and supplementing the Order with table 29.1 (values ​​of the variable “name of the subject of calculation” - tag 1030). The department referred to them not only goods, works, services and other grounds for the use of cash registers under Federal Law N 54-FZ, but also:

• transfer of property rights;
• non-operating income (including dividends, interest, surplus and other income identified by the results of the inventory);
• tax deductions in the amount of insurance premiums from simplified workers;
• trade and resort tax.

We will refrain from commenting for now. Perhaps the department is preparing for a new tax regime for the self-employed (and it is important to allocate certain amounts, for example, as tax-free) and we are waiting for new grandiose amendments to the law on CCP and the Tax Code.

Recall that the obligation to apply the CCP arises only in cases expressly established by Federal Law N 54-FZ. And, for example, there are no settlements in connection with the transfer of property rights or upon receipt of dividends in the law. Therefore, the obligation to apply CRE in these cases does not arise now, despite the expansion by the department of options for the values ​​of the variable “name of the subject of calculation”.

The Federal Tax Service has already begun to publish updated guidelines for the formation of cash receipts. Let's hope that the department will clearly explain with examples how to apply the expansion of the details of cash receipts in practice.

"Doubling" of revenue

The need to use cash registers for non-cash payments, and even more so for various types of offset transactions, raises concerns - whether the regulatory authorities will require re-inclusion in tax base amounts issued by cashier's checks.

Concerning accounting , That the object is the fact of economic life, which is reflected in the accounting on the basis of the primary document (Articles 4, 9 of the Federal Law of December 6, 2011 N 402-FZ). Note that if one fact of economic life is documented by several documents at the same time, this does not entail its duplication, since the accounting object itself remains the same.

Of course, the documents must be different in nature (for example, a shipping invoice and a cash receipt). If you have two waybills (or two cash receipts) of the same content, for the same date, but with different numbers, it will be problematic to prove that this is the same shipment (you will have to document the cancellation of the document with reasons).

Moreover, if we consider operations on current account, then according to the Instructions for the application of the Chart of Accounts () they are reflected in accounting on the basis of statements of a credit institution on a current account and accompanying monetary documents. A cash receipt, although it now has the status of a primary accounting document (Article 1.1 of Federal Law N 54-FZ), upon receipt of funds to a current account, will not be the basis for the formation of additional accounting entries. Its design in this case is due solely to the requirements of Federal Law N 54-FZ.

The tax base represents the cost, physical or other characteristics object of taxation(Art. 53, 54 of the Tax Code of the Russian Federation). Taxpayers calculate the tax base on the basis of data from accounting registers and (or) on the basis of other documented data about objects subject to taxation or related to taxation.

So for payers of income tax, the object of taxation is profit, defined as income received (including proceeds from the sale of goods, works, services), reduced by the amount of expenses incurred (Articles 247, 249 of the Tax Code of the Russian Federation). The tax base is determined based on tax accounting, the data of which is confirmed by primary accounting documents, analytical registers and the calculation of the tax base itself (Article 313 of the Tax Code of the Russian Federation).

The primary document only confirms the cost, physical or other characteristics of the object of taxation, but in itself is not an object of taxation. If the same object or operation is confirmed by several different documents, this does not increase the tax base, since the accounting object remains the same (as in accounting).

Thus, the formation of cash receipts does not change the cost characteristics of the accounting object. At the same time, a cash receipt in a number of situations can be used as a primary document.

Please note that the Order of the Federal Tax Service of Russia dated March 21, 2017 N ММВ-7-20/229@ (on the details of cash receipts) separates into separate details the amounts received in cash, payment by electronic means of payment (tags 1031 and 1081), as well as advances, "counter presentation" and transfer without payment (tags 1215, 1216, 1217). Therefore, it will not be difficult to compare these amounts with the data of the cash book, an extract from the current account, other documents and data of accounting registers.

If you mistakenly entered wrong payment method, the correction procedure will be different for FFD 1.0, 1.05 and 1.1. expanded the composition of the details of the correction check - it is close to the details of a regular cashier's check. This allows you to generate correction checks not only in cases where the CCP was not used, but also to correct certain parameters of the calculations carried out through the CCP.

However, the new details of correction checks will work in full only for format 1.1. Thus, in CRE with FFD 1.1, the attribute “settlement sign” (tag 1054) can take all the values: “1” (receipt), “2” (receipt return), “3” (expense) and “4” (expense return). Such users, in case of specifying an incorrect payment method, generate a correction receipt.

Those who use format 1.0(which is allowed until December 31 of this year) or 1.05, will be able to generate correction checks with the settlement sign (tag 1054) only "1" (receipt) and "3" (expense). Thus, the user can enter into the fiscal drive information about those calculations when the obligation to use CRE has not been fulfilled. Correcting separate information about calculations that have already been entered into the fiscal accumulator will not work with such a correction check. Therefore, users with FFD 1.0, 1.05 can issue a return check and knock out the correct check.

In a return or correction check, select “2” (“receipt return”) as the settlement attribute (tag 1054), in addition, in all receipts (correction, or “returnable” and correct), it is recommended to specify as additional props(tag 1192) fiscal attribute of the original receipt with an error.

The Federal Tax Service of Russia has a similar position. The agency confirmed that the correction receipt indicating in full the details established by Order No. ММВ-7-20/229@ is used for FFD 1.1. When using FFD 1.05 and 1.0 to correct an error in the form of an incorrectly formed cash receipt, the correction cash receipt is not applied, but a “refundable” receipt and a receipt with correct data are generated (indicating the fiscal attribute of an incorrectly formed cash receipt).

At the same time, if you have several units of cash registers, then on which cash machine the initial and corrective checks were issued, it does not matter.

Fiscals noted that in order to exempt from administrative liability during adjustment, it is necessary to ensure the sufficiency of information in the cashier's receipt to accurately identify the specific calculation for which the adjustment is applied (in particular, in the form of indicating the fiscal attribute of a document that was previously incorrectly formed using cash registers). And each adjusted amount of the calculation should be reflected in the correction cash receipt in a separate line (for FFD 1.1). Indication in the correction cash receipt of only the total amount of adjusted settlements when correcting previously made with the use of cash registers with an error (and when adjusting calculations previously made without using cash registers) cannot be sufficient to establish an event of an administrative offense (since it is impossible to identify a specific calculation from such an amount).

In case of adjustment only by the total amount of settlements when using FFD 1.05 and 1.0, in order to exempt from administrative liability, the user must be sent to the tax authorities, in addition to cash receipts generated to correct incorrect cash receipts (or correction receipts - for cases of non-use of cash register receipts), information and documents sufficient to establish each event of an administrative offense, i.e. identification of each specific calculation.

When using FFD 1.1, in addition to correction cash receipts, the submission of such information and documents sufficient to establish each event of an administrative offense is required for unambiguous application tax authority the provisions of the note to article 14.5 of the Code of Administrative Offenses of the Russian Federation regarding the release of the user from administrative responsibility.

The procedure for generating cash receipts and specifying the details in them, if necessary, of their adjustment are considered in detail in the Appendix to the Letter of the Federal Tax Service of Russia for each format of fiscal documents.

In this material, we figured out under what forms of payment it is necessary to use cash registers - now and in the future (from July 1, 2019).