Cash and non-cash - 2 forms of payment Money on the territory of the Russian Federation. However, when they are used by various categories of citizens and organizations, there are special requirements that must be observed. IN otherwise the person responsible may be held accountable.

What regulates the procedure for organizing cash and non-cash payments in 2018 - 2019

Cash and non-cash payments in the Russian Federation are regulated by the following regulations:

• Ch. 46 Civil Code of the Russian Federation;
• law “On Central Bank Russian Federation (Bank of Russia)" dated July 10, 2002 No. 86-FZ;
• Law “On the use of cash register equipment...” dated May 22, 2003 No. 54-FZ (hereinafter referred to as Law No. 54-FZ);
• Instruction of the Bank of Russia “On making cash payments” dated October 7, 2013 No. 3073-U (hereinafter referred to as Instruction No. 3073-U);
• Regulations of the Bank of Russia “On the procedure for maintaining cash transactions..." dated January 28, 2018 No. 630-P;
• instructions of the Bank of Russia “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions individual entrepreneurs and small businesses" dated March 11, 2014 No. 3210-U;
• instructions of the Central Bank of the Russian Federation “On maximum size settlements in cash and spending cash..." dated 10/07/2013 No. 3073-U (hereinafter referred to as instruction No. 3073-U).

Legal regulation of cash and non-cash payments: Articles 861 and 862 of the Civil Code of the Russian Federation

Art. 861 of the Civil Code of the Russian Federation opens a chapter that contains general provisions on settlements in the Russian Federation. main feature This article is that it clearly defines the subject composition of settlement legal relations, dividing all participants:

• on legal entities;
• non-entrepreneur citizens;
• citizens who need cash payments for business purposes (which include heads of peasant farms and individual entrepreneurs).

Despite the fact that the Civil Code of the Russian Federation pays more attention to non-cash payments, the article contains 2 paragraphs devoted to cash payments, namely:

• if we are talking about payments between citizens that are not related to their business activities, then there are no restrictions on the amounts transferred;
• payments between organizations, individual entrepreneurs and citizens can be made in cash, but taking into account the specifics established by the legislator, namely: based on clause 6 of instruction No. 3073-U within the limit of 100,000 rubles.

According to the requirements of Law No. 54-FZ, on the territory of the Russian Federation, cash payments are allowed only using banknotes and coins issued by the Central Bank of the Russian Federation.

In Art. 862 of the Civil Code of the Russian Federation establishes forms for non-cash payments. These include checks, for collection, for letters of credit, etc. At the same time, the legislator gives the parties to the transaction the opportunity to establish the form of payment independently.

General characteristics of cash payments (instruction of the Central Bank of the Russian Federation No. 3073-U “On the implementation ...”)

The Central Bank of the Russian Federation, in instruction No. 3073-U, clarified all issues regarding cash payments on the territory of the Russian Federation. In this case, the document applies to legal relations arising on the following issues:

• bank payments;
• customs payments;
• cash payments between individuals(not individual entrepreneur).

The legislator introduces restrictions on the use of funds received by individual entrepreneurs and organizations. According to paragraph 2 of Directive No. 3073-U, they can be used for cash payments exclusively for the following purposes:

• payment of wages to employees;
• payment of insurance compensation;
• transfer of money on account to company employees;
• payment for goods, work performed or services provided;
• for return;
• for personal needs of the entrepreneur that are not related to his activities.

At the same time, credit institutions can use cash payments without restrictions.

Directive No. 3073-U establishes 2 main rules, according to which:

1. Citizens can carry out transactions among themselves using cash without limiting the amounts (clause 5 of instruction No. 3073-U).
2. Organizations and individual entrepreneurs have the right to pay in cash only within the limit of 100,000 rubles. within the framework of one contract (clause 6 of instruction No. 3073-U).

Let us dwell on the clause “within the framework of one contract”. For example, an organization entered into an agreement for the supply of office supplies for 90,000 rubles. Within 2 months, the agreement amount was chosen. The parties have the right to enter into an additional agreement for 10,000 rubles. within the framework of this contract. It turns out that 100,000 rubles. cash payments under the contract have already been used (as evidenced by arbitrage practice, for example, the resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated November 30, 2010 in case No. A28-2959/2010). But if the company signs a new agreement, the limit is reset to zero.

Ban on cash payments in Russia under Law No. 44-FZ

Let us turn to the text of Art. 34 of the Law “On the contract system in the field...” of 04/05/2013 No. 44-FZ (hereinafter referred to as Law No. 44-FZ), which determines the contract price. It does not say that payments in cash within the framework of these legal relations are prohibited.

Moreover, paragraph 15 of Art. 34 provides that the requirements for a fixed price and the form of the agreement may not apply if, for example, it is an agreement with a single supplier. Based on this, we can conclude that cash payments with a single supplier can be used in 2 cases:

1. When concluding a contract, the amount of which does not exceed 100,000 rubles. (Clause 4, Part 1, Article 93 of Law No. 44-FZ).
2. When signing an agreement, the amount of which does not exceed 400,000 rubles, for some organizations in accordance with clause 5 of part 1 of art. 93 of Law No. 44-FZ (for example, physical education and sports).

In all other cases, cash payments are not allowed.

Cash payment: how to keep money in the cash register

All receipts and withdrawals of funds from the cash register must be recorded as receipts and expenditures cash orders. In this case, it is allowed to store small amounts of money in the cash register within the limit, the amount of which is determined independently by the head of the organization in accordance with clause 2 of the Bank of Russia instruction “On the procedure for conducting cash transactions...” dated March 11, 2014 No. 3210-U (hereinafter referred to as instruction No. 3210-U ). It is possible to exceed the limit, for example, during the payroll period.

The receipt order must be signed by the chief accountant, and the expenditure order - by the manager, chief accountant or other authorized person. Documents must be written in clear handwriting or using technical means.

If a power of attorney was used for cash payments, this must be indicated in the expense documents. The original power of attorney remains at the company's cash desk.

All transactions at the cash desk must be recorded in the cash book (clause 4.6 of instruction No. 3210-U), which is laced, numbered and sealed with the organization’s seal. At the end of the working day, the cashier must summarize the transactions performed and write down how much cash is left in the cash register. At the same time, the legislator allows for maintaining the book in an automated way (clause 4.7 of Directive No. 3210-U).

Paying in cash: how to issue money correctly

By agreement of the parties, a representative of the supplier can come to the purchasing organization with a power of attorney to receive cash from the cash desk.

Here it is important to determine the fact of payment under the contract: the moment of fulfillment of the payment obligation will be considered the time the money was received in cash by the supplier’s representative, and not the day when this money reached the supplier.

The cashier's algorithm is as follows:

1. Check the execution of the submitted power of attorney. As a rule, it is of a one-time nature and is aimed at receiving funds under a specific agreement. In this case, the document indicates the number and date of the agreement. It is important that all necessary seals and signatures are affixed. The original power of attorney remains with the cashier. It is a document confirming the transfer of money to the supplier for cash payments.
2. Ideally, you should receive a receipt from the supplier indicating that the money has been transferred to him. But in practice, mobile CCPs are rare. In fact, the absence of a receipt does not threaten anything, since the fact of delivery will be confirmed primary documents, the fact of payment accordingly. But there is a letter from the Ministry of Finance of the Russian Federation dated February 21, 2008 No. 03-11-05/40, which indicates that cash payments to account for expenses according to the simplified tax system require receipt of a check. In this regard, a situation may arise where, during an audit, the Federal Tax Service deducts expenses for which there is no receipt.
3. Correct execution of the cash settlement order.

Thus, the legislation on cash and non-cash payments has the following specifics: there is a restriction on cash transactions in favor of non-cash transactions for organizations and individual entrepreneurs, while individuals are allowed cash payments without restrictions.

The Civil Code allows the use of one form of monetary settlement in the Russian Federation (Article 861). Currently, the most common form is cashless. The peculiarity of this method determines the use in practice of several “subforms”. Federal law provides for the direct use of any of them, but in compliance with the specified rules. Next we will talk about them through legal analysis.

Cashless payment and cash payment, which is more profitable?

Currently, the activities of almost any enterprise are carried out using exactly non-cash form. The implementation procedure is established by relevant regulatory legislation. Legal regulation indicates that there are no significant differences in the requirements for organizations and individual entrepreneurs today. It’s just that an individual entrepreneur does not have the obligation to open a bank account. Those. the grounds and principles are the same here.

Available form, i.e. when payment is made in national and any foreign currencies, between individuals (each other) and legal entities can only be carried out if the total amount under the agreement does not exceed 100 thousand rubles (this includes various bank orders and direct transfer of funds to pay for goods and services). Here you should use a CCP or an established BSO. Otherwise, we believe that this form is extremely clear.

Emergence and development banking system led to the need to create a legal framework for this activity. In Russia, over a fairly long period of time, a very large body of banking legislation has developed: laws, regulations, instructions regulating a wide variety of issues of implementation banking.

The legal framework for regulating non-cash payments in the Russian Federation includes:

• 1. Civil Code Russian Federation;
• 2. Federal Law “On the Central Bank of the Russian Federation (Bank of Russia)” dated July 10, 2002. No. 86-FZ;
• 3. Federal Law “On Banks and Banking Activities” of December 2, 1990. No. 395-I;
• 4. Regulations “On non-cash payments in the Russian Federation” dated October 3, 2002. No. 2-P;
• 5. Regulations “On the procedure for making non-cash payments by individuals in the Russian Federation” dated April 1, 2003. No. 222-P;
• 6. Regulations “On interregional electronic payments carried out through the settlement network of the Bank of Russia” dated June 23, 1998. No. 36-P;
• 7. Regulations “On the real-time gross settlement system of the Bank of Russia” dated April 25, 2007. No. 303-P.

The legislative basis for making non-cash payments is the Civil Code of the Russian Federation. In accordance with Art. 861 of the Civil Code of the Russian Federation, settlements with the participation of citizens not related to their business activities can be made in cash or by bank transfer. Non-cash payments are made through banks and other credit organizations in which the corresponding accounts are opened.

When making non-cash payments, payments by payment orders, letters of credit, checks, collection payments, as well as payments in other forms provided for by law are allowed.

In accordance with Art. 863 of the Civil Code of the Russian Federation, when making payments by payment order, the bank undertakes, on the instructions of the payer, at the expense of the funds in his account, to transfer a certain sum of money to the account of the person specified by the payer in this or another bank within the period prescribed by law. When making payments under a letter of credit, a bank acting on behalf of the payer to open a letter of credit and in accordance with its instructions undertakes to make payments to the recipient of funds or pay, accept or honor a bill of exchange or authorize another bank to make payments to the recipient of funds or pay, accept or honor a bill of exchange .

In accordance with Art. 874 of the Civil Code of the Russian Federation, when making collection payments, the bank (issuing bank) undertakes, on the client’s instructions, to carry out actions at the client’s expense to receive payment or acceptance of payment from the payer. The issuing bank that has received the client’s order has the right to attract another bank (executing bank) to carry it out.

Based on Art. 877 Civil Code of the Russian Federation by check recognized security, containing an unconditional order from the drawer to the bank to pay the amount specified in it to the check holder.

In accordance with the legislation, the Bank of Russia occupies a special place in the Russian payment system. It not only provides general management of the payment system, creates a methodological and organizational base, but is also a direct participant in this system, carrying out interbank settlements through its divisions.

The Federal Law “On the Central Bank of the Russian Federation (Bank of Russia)” defines the main goals of the Bank of Russia, among which ensuring efficient and uninterrupted functioning is not the least important payment system.

Article 80 defines the Bank of Russia as the body coordinating, regulating and licensing the organization of settlement systems in the Russian Federation. The Bank of Russia establishes rules, forms, terms and standards for making non-cash payments. The total period for making payments by non-cash payments should not exceed two business days if the specified payment is made within the territory of a constituent entity of the Russian Federation, and five business days if the specified payment is made within the territory of the Russian Federation. The Bank of Russia carries out interbank non-cash payments through its institutions - cash settlement centers, which are part of a single centralized system with a vertical management structure of the Central Bank of the Russian Federation. In addition to cash settlement centers, the system includes: the central office, territorial institutions, computer centers, field institutions and educational establishments, storage facilities, as well as other enterprises, institutions and organizations, including security units, necessary for the successful operation of the bank.

Within the framework of the legal regulation of non-cash payments, the Regulation “On non-cash payments in the Russian Federation” dated October 3, 2002 is of particular importance. No. 2-P, which regulates the implementation of non-cash payments between legal entities in the currency of the Russian Federation and on its territory in the forms provided for by law, determines the formats, procedure for filling out and processing the settlement documents used, and also establishes the rules for conducting settlement transactions on correspondent accounts (sub-accounts ) credit organizations (branches), including those opened with the Bank of Russia, and interbranch settlement accounts. This Regulation does not apply to the procedure for making non-cash payments involving individuals. Non-cash payments are carried out through credit institutions or the Bank of Russia on accounts opened on the basis of an agreement bank account or correspondent account agreement (subaccount).

According to the Regulations, a payment made through a division of the Bank of Russia settlement network is considered:

• - irrevocable - from the moment funds are written off from the payer’s account in a division of the Bank of Russia settlement network;
• - final - from the moment the funds are credited to the recipient's account in a division of the Bank of Russia settlement network.

Regulation “On the procedure for making non-cash payments by individuals in the Russian Federation” No. 222-P regulates the implementation of non-cash payments by individuals in the currency of the Russian Federation on the territory of the Russian Federation on bank accounts opened on the basis of a bank account agreement or without opening a bank account. Non-cash payments are carried out by individuals through credit organizations (branches) licensed by the Bank of Russia.

Regulation “On interregional electronic settlements carried out through the settlement network of the Bank of Russia” No. 36-P determines the procedure for making, accounting and control of interregional electronic settlements in the Bank of Russia system, as well as the basic rules and conditions for the inclusion of credit institutions, branches of credit institutions and other legal entities that are not credit institutions serviced by divisions of the Bank of Russia settlement network are included in the composition of users of the interregional electronic settlement system of the Bank of Russia.

Interregional electronic settlements carried out through the settlement network of the Bank of Russia are understood as a set of relations between divisions of the settlement network of the Bank of Russia located on the territory of various constituent entities of the Russian Federation, as well as between credit institutions, clients of the Bank of Russia and divisions of the settlement network of the Bank of Russia for making payments using payment and service information documents drawn up in electronic form.

Regulations “On the real-time gross settlement system of the Bank of Russia” No. 303-P defines the rules for the functioning of the real-time gross settlement system, called the banking electronic express payment system (BESP), including the purpose of the BESP system, the rules for making payments in the system BESP and the inclusion (exclusion) of credit institutions and clients of the Bank of Russia that are not credit institutions, divisions of the Bank of Russia settlement network and other structural divisions of the Bank of Russia into the BESP system participants.

The BESP system operates in the payment system of the Bank of Russia and is designed to carry out urgent payments in the currency of the Russian Federation to the Bank of Russia, credit institutions, clients of the Bank of Russia that are not credit institutions, and ensure continuous settlements on a gross basis in real time as they are received into the BESP system electronic payment messages using funds in the bank accounts of BESP system participants opened with the Bank of Russia. Settlements through the BESP system are non-cash payments. Urgent payments include payments by BESP system participants, including those related to the sale of monetary policy, interbank payments, payments on behalf of clients of BESP system participants. The real-time mode in the BESP system is understood as a mode of making payments, which ensures that settlements are carried out continuously during the operating day of the BESP system and immediately as electronic payment messages are received in the BESP system.

Payments through the BESP system are carried out on the basis of a settlement document drawn up and executed in the form of an electronic payment message in the form of settlements by payment orders in accordance with the legislation of the Russian Federation and regulations of the Bank of Russia governing the rules for non-cash payments. Participation in the BESP system for a credit institution and another client of the Bank of Russia that is not credit institution, is voluntary.

These documents serve as the legal basis for the functioning and further development of the Russian payment system. The Bank of Russia constantly pays special attention to improvement and development regulatory framework, ensuring the functioning of the Russian payment system and informs the banking community and the public about changes and additions made to regulations, as well as decisions made in the direction of technical modification of the payment system.

• Chapter 1. General provisions
• Chapter 2. Procedures for acceptance for execution, recall, return (cancellation) of orders and the procedure for their execution
• Chapter 3. Features of the procedures for accepting for execution orders of payment system participants
• Chapter 4. Procedures for executing orders and the order of their execution
• Chapter 5. Settlements by payment orders
• Chapter 6. Settlements under the letter of credit
• Chapter 7. Settlements by collection orders
• Chapter 8. Payments by checks
• Chapter 9. Payments in the form of funds transfer at the request of the recipient of funds (direct debit)
• Chapter 10. Final provisions
Appendix 1. List and description of the details of the payment order, collection order, payment request Appendix 2. Form 0401060 "Payment order" Appendix 3. Form 0401060 "Payment order" (numbering of the form fields) Appendix 4. Form 0401071 "Collection order" Appendix 5. Form 0401071 "Collection order" (numbering of form fields) Appendix 6. Form 0401061 "Payment request" Appendix 7. Form 0401061 "Payment request" (numbering of form fields) Appendix 8. List and description of payment order details Appendix 9. Form 0401066 "Payment order" Appendix 10. Form 0401066 "Payment order" (numbering of form fields) Appendix 11. The maximum number of characters in the details of a payment order, collection order, payment request, payment order, compiled electronically Appendix 12. The procedure for the recipient of funds to generate a unique payment identifier and its control by the payer’s bank in the case of transfer of funds to the recipient’s bank account opened for the purpose of identifying the payment Appendix 13. Procedure for control of an order, in detail 110 of which the payment code is indicated

Regulation of the Bank of Russia dated June 19, 2012 N 383-P
"On the rules for transferring funds"

With changes and additions from:

July 15, 2013, April 29, 2014, May 19, November 6, 2015, July 5, 2017, October 11, 2018

This Regulation was developed on the basis of the Federal Law of June 27, 2011 N 161-FZ "On the National Payment System" (Collection of Legislation of the Russian Federation, 2011, N 27, Art. 3872), Federal Law of July 10, 2002 N 86-FZ " On the Central Bank of the Russian Federation (Bank of Russia)" (Collected Legislation of the Russian Federation, 2002, N 28, Art. 2790; 2003, N 2, Art. 157; N 52, Art. 5032; 2004, N 27, Art. 2711; N 31, Art. 3233; 2005, N 25, Art. 2426; N 30, Art. 3101; 2006, N 19, Art. 2061; N 25, Art. 2648; 2007, N 1, Art. 9, Art. 10; N 10, Art. 1151; N 18, Art. 2117; 2008, N 42, Art. 4696, Art. 4699; N 44, Art. 4982; N 52, Art. 6229, Art. 6231; 2009, N 1, Art. 25; N 29, Art. 3629; N 48, Art. 5731; 2010, N 45, Art. 5756; 2011, N 7, Art. 907; N 27, Art. 3873; N 43, Art. 5973; N 48, Art. 6728), the Federal Law “On Banks and Banking Activities” (as amended by the Federal Law of February 3, 1996 N 17-FZ) (Vedomosti of the Congress of People's Deputies of the RSFSR and the Supreme Council of the RSFSR, 1990, N 27, Art. 357; Collection of Legislation of the Russian Federation, 1996, No. 6, Art. 492; 1998, N 31, art. 3829; 1999, N 28, art. 3459, Art. 3469; 2001, N 26, art. 2586; N 33, Art. 3424; 2002, N 12, art. 1093; 2003, N 27, art. 2700; N 50, art. 4855; N 52, art. 5033, Art. 5037; 2004, N 27, art. 2711; N 31, Art. 3233; 2005, N 1, art. 18, Art. 45; N 30, art. 3117; 2006, N 6, art. 636; N 19, art. 2061; N 31, Art. 3439; N 52, art. 5497; 2007, N 1, art. 9; N 22, art. 2563; N 31, Art. 4011; N 41, art. 4845; N 45, art. 5425; N 50, art. 6238; 2008, N 10, art. 895; N 15, art. 1447; 2009, N 1, art. 23; N 9, art. 1043; N 18, Art. 2153; N 23, art. 2776; N 30, art. 3739; N 48, art. 5731; N 52, art. 6428; 2010, N 8, art. 775; N 19, art. 2291; N 27, art. 3432; N 30, art. 4012; N 31, Art. 4193; N 47, art. 6028; 2011, N 7, art. 905; N 27, art. 3873, art. 3880; N 29, art. 4291; N 48, art. 6730; N 49, art. 7069; N 50, art. 7351) and in accordance with the decision of the Board of Directors of the Bank of Russia (minutes of the meeting of the Board of Directors of the Bank of Russia dated June 15, 2012 N 11) establishes the rules for the transfer of funds by the Bank of Russia, credit institutions (hereinafter referred to collectively as banks) on the territory of the Russian Federation to currency of the Russian Federation.

Registration N 24667

The regulation establishes new rules for the transfer of funds by the Central Bank and credit institutions in Russia in rubles. This is due to the adoption of the National Payment System Law. The Central Bank's regulations on non-cash payments in Russia are no longer in force (except for Part II and a number of annexes).

The new provision applies to all clients of credit institutions (both individuals and legal entities). It applies to the transfer of funds with the participation of Vnesheconombank.

Banks transfer funds across bank accounts without opening them on the basis of transfer orders.

The following forms of non-cash payments are provided: payment orders; by letter of credit; collection orders; checks; transfer of funds at the request of the recipient - direct debit (previously there were payment requests); translation electronic money(previously this was not provided).

When transferring funds, cash transactions are also identified as intermediate stages (for example, issuance to individual recipients and receipt from individual payers).

The previous regulation on non-cash payments, among other things, regulated payments through correspondent accounts (sub-accounts) of credit institutions (branches) opened with the Central Bank. Through correspondent accounts in other credit institutions and inter-branch settlement accounts. The recommended procedure for reflecting the main transactions in the accounting of credit institutions when making settlements through the LORO, NOSTRO accounts and through inter-branch settlement accounts was given. There are no such sections in the new regulation.

It is stipulated that banks approve internal documents containing the procedure for drawing up transfer orders, their acceptance for execution, recall, return (cancellation), and execution.

The regulation comes into force 10 days after its official publication, with some exceptions. Chapter 3, which is devoted to the specifics of the procedures for accepting for execution orders of payment system participants, comes into force on January 1, 2013. The requirements determining the maximum number of characters in the details of payment, collection orders, payment requests, orders drawn up in electronic form - with April 1, 2013

Regulation of the Bank of Russia dated June 19, 2012 N 383-P “On the rules for transferring funds”

Registration N 24667

This Regulation comes into force 10 days after the day of its official publication, with the exception of

"On amendments to certain legislative acts of the Russian Federation"

A comment

On July 1, 2018, it was planned to switch to online cash registers for many organizations and entrepreneurs - representatives of medium-sized businesses. To date, legislators have adopted an impressive package of amendments to Law No. 54-FZ, which change the procedure for using cash register equipment (CCT). While some innovations have resolved previously existing disputes, others have given rise to new questions, the answers to which users will have to find in practice. The amendments were introduced by Federal Law No. 192-FZ of July 3, 2018 (hereinafter referred to as Law No. 192-FZ) and come into force on July 3, 2018 (with some exceptions). The legislator paid special attention to the use of cash register systems for non-cash payments. Let's take a closer look at these changes.

The online cash register will be used for non-cash payments

By general rule All organizations and entrepreneurs are required to use cash register systems when making payments (Clause 1, Article 1.2 of Federal Law No. 54-FZ of May 22, 2003, hereinafter referred to as Law 54-FZ).

The concept of “calculation” is key in this law, since it is with it that the obligation to apply cash register is associated. This concept the legislator adjusted it. Thus, settlement in the previous formulation is the receipt or payment of funds using cash and (or) electronic means payment (hereinafter - ESP) for goods sold (work, services). However, in practice it turned out that not all forms of payment fall under this concept. For example, transferring money by payment order through a bank cash desk does not apply to either cash payments or ESP payments. In this regard, disputes arose about the need to use CCT in such cases (see).

Now the controversial wording in Law 54-FZ has been replaced by the acceptance (payment) of money “in cash and (or) by bank transfer.” At the same time, according to banking legislation, non-cash payments include payments by payment orders, letters of credit, collection orders, checks, electronic funds, as well as transfers of funds at the request of the recipient of funds, i.e. direct debit (clause 1.1 of the Regulations, approved by the Bank of Russia on June 19, 2012 No. 383-P). Please note that non-cash payments also include the transfer of money on behalf of an individual without opening a bank account, i.e. through an operator at the bank (letter of the Central Bank of the Russian Federation dated January 4, 2003 No. 17-44/1). Thus, the procedure for using online cash registers has been extended to all forms and methods of payment for goods, work, and services. As for payment for ESP, this is no longer an independent type of payment, but one of the methods of non-cash payment.

In addition, the concept of “calculation” also includes:

• acceptance (receipt) and payment of funds in the form of advance payment and (or) advances;
• offset and return of prepayment and (or) advances;

Apparently, when speaking about the offset of advance payment (advance payment), the legislator means the shipment of goods (transfer of work, services) against the previously made payment. Therefore, at the time of shipment (transfer), the obligation also arises to issue a cash receipt. Regulatory authorities have broadcast this approach before. The obligation to issue a check upon shipment directly followed from the check formats, which were approved by order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/229@.

• provision and repayment of loans to pay for goods, works, services (including lending to citizens by pawnshops secured by things they own);
• providing or receiving other consideration for goods, works, services.

The law does not specify what is meant by this. We believe that this paragraph refers to non-monetary payment methods, when instead of money the counterparty provides other property or performs work or services.

As we can see, the legislator has expanded the concept of “calculation”, thereby increasing the list of cases in which CCP should be used. At the same time, a deferral of the use of cash registers for some non-cash payments was introduced (see).

How and when to issue a check for non-cash payments?

Since the legislator extended the use of cash register systems to non-cash payments, he had to clarify the deadline for issuing (sending) a check in such cases.

According to the new rules, for non-cash payments, cash register is used on the spot and at the time of settlement with the buyer or client (subclause “a”, paragraph 11, article 1 of Law No. 192-FZ).

In addition, the procedure and deadline for issuing a check for non-cash payments, when the seller and buyer interact remotely (except for payments on the Internet, purchases in vending machines and payments using machines for transportation services under clause 5.1 of article 1.2 of Law No. 54-FZ) are spelled out in detail ). In this case, the check (BSO) can be transferred in one of the following ways (subparagraph “e”, paragraph 4, article 1 of Law No. 192-FZ):

1. in electronic form to the subscriber number or email address provided by the buyer (client) - the check is sent no later than the business day following the day of payment, but no later than the moment the goods are transferred;
2. on on paper(without sending an electronic check or BSO) when paying for goods - a check is issued along with the goods;
3. on paper (without sending an electronic check or BSO) when paying for work or services - a check is issued upon the first direct interaction of the client with the user or his authorized person.

The rules provided for by the amendments regarding the period for issuing (sending) a check have long been expected by users, but they have not eliminated the existing ambiguities. The fact is that detailed explanations about the deadline for issuing a check are not given for all non-cash payments, but only for a small group of them (this includes payment by payment order through a bank). Rules for sending (issuing) a check when paying non-cash via the Internet are still absent from the law.

Moreover, the moment when the period for issuing an electronic check for non-cash payments begins is still associated with the settlement date, but the law does not stipulate what is meant by this date. Apparently, one should be guided by the explanations of the regulatory authorities on this issue. Thus, the Ministry of Finance of Russia, guided by clause 3 of Art. 16.1 of the Federal Law of 02/07/1992 No. 2300-1 “On the Protection of Consumer Rights”, explains that the settlement date is understood as the moment of confirmation of the execution of the order to transfer funds by the credit institution (see).

For information about whom the new Law No. 192-FZ exempted from the use of online cash registers, see.