Payment in cash is carried out upon receipt of goods / provision of services, and together with the order, all Required documents.

Bank card

The payment will be made using a mobile banking terminal upon delivery of the order.

*Payment is made only in Russian rubles.

Cashless payments

For legal entities payment is made by bank transfer by transfer Money from the buyer's settlement account to the settlement account of Trotter LLC. To place an order with payment by bank transfer (bank transfer) for individuals, the customer is issued an invoice for payment, which is an integral part of the Agreement.
Minimum amount order for invoicing - missing.

Attention! The account is valid for 7 (seven) banking days.

Before paying, carefully check the details of the organization. After payment of the invoice, a sales specialist will contact you to clarify the delivery date. If the item is in a remote warehouse, the earliest possible delivery date is the fifth day after receipt of funds.

Upon receipt of an order, you must have with you the seal of the organization or a power of attorney (Form M-2). Together with the goods, the customer receives all the necessary documents (invoice, invoice and waybill).

*Payment is made only in Russian rubles.

Deferred payment under the supply agreement

The legislator in paragraph 1 of Art. 516 of the Civil Code of the Russian Federation clarifies that the payment procedure that the parties must follow is established in the text of the concluded agreement. The parties have the right to independently choose how it will be made: in a lump sum payment, with an installment plan or a deferment.

A clause on deferred payments in the supply agreement can be included both in the text of the contract and in the text of the add. agreement to it (if the parties decide to change the terms of payment after signing the main contract). Regardless of how the condition is fixed, it should be based on the following principles:

• an indication of the number of days after which payment must be made;
• an indication of the circumstance from which the time of deferred payment will begin.

For example, a deferral clause might look like this: "The 70% payment deferral is 30 working days from the day the goods arrive at the buyer's warehouse."

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

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

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

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

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

When choosing a cash register, look at the presence of the function of accepting cashless payments in the device.

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

In the case of non-cash settlements under agreements, the entire history of settlements with a specific counterparty is reflected on a separate page. You can track the general status of calculations directly from the main page of the automation program, and if you wish, you can detail the information on the positions you are interested in.

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

Organization of non-cash payments

Non-cash payments are distinguished by the fact that neither side of such cash settlements sees real money. All payments are made through a bank.

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

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

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

The bank processes documents of one queue in the order in which payments are received. In general, no matter how much you want, say, to pay off the loan as soon as possible, keep in mind that the salary of employees will still be more important for the bank.

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

Non-cash settlements also include the organization of payments in a retail store using payment cards. When accepting a card payment from a buyer, you must issue him a cash receipt, and if you work without cash registers, then the appropriate strict reporting form.

Try the Business.Ru online cash desk with the ability to work as standalone bank terminals, and with connecting the terminal to the program. Create discount and bonus cards and remotely control the work of the store.

In addition, the terminal for accepting bank cards issues a receipt (slip check). One copy remains for you (the cashier), the second one is given to the buyer.

If a slip check requires a customer's signature, your employees must ask the customer to sign. To do this, each workplace of the cashier must have a pen.

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

Cash settlements with customers in 2019

Cash payments are made by "live" banknotes and coins, without the participation of banks. For cash settlements with customers, cash registers are used.

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

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

In the case of cash payment, you are obliged to issue a cash receipt to the buyer. If you have the right to work without a cash register, instead of a cash receipt, you issue the corresponding BSO.

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

Cash and non-cash payments in 2019

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

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

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

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

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

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

Read more about calculations:

Content

The global financial system is constantly improving. The main priority of banks and legal entities is the security and speed of transactions. Because of this trend, non-cash funds have become very popular. What's happened cashless payment and what are the ways to implement it?

What is cashless payment

The presented payment format is implemented by money transfers through bank accounts without the use of paper currency and coins. It can be used by legal entities, individuals and entrepreneurs. The concept of cashless payments implies the use of payment cards, bills of exchange and checks for transactions. Payments are transferred between the parties to a property relationship or with the help of an additional entity represented by a credit institution.

Essence

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

Advantages and disadvantages

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

The main disadvantage of the method is the dependence on the bank. A cashless transfer cannot be made if the holder of the funds has problems with their turnover. Holders of ordinary and special accounts will have to pay a commission to the bank for the operations performed. The pros and cons of non-cash payments compensate each other, making this payment method the most convenient in the realities of our time.

Forms of non-cash payments

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

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

Types of non-cash payments

Payments of this type are classified according to various criteria. Depending on the economic nature, remittances are needed to pay for non-commodity transactions and to purchase goods or services. Payments can be intra-republican and interstate. The funds transferred within the state are divided depending on the region and locality. Also allocate the following types cashless payment:

• guaranteed, in which the funds booked on the budget account act as collateral;
• non-guaranteed;
• transfers with instant withdrawal of funds from the account;
• payments with deferred transfer of money.

Ways

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

• payments with a bank card through POS-terminals;
• money transfer from cards using Pay Wave/PayPass technology;
• payments using card details, often used to pay for services via the Internet and purchase goods in stores;
• sending money through Internet wallet systems (QIWI, WebMoney, Skrill, etc.), where special terminals or bank card transfers are used to replenish the balance;
• Internet banking services offered to users of Sberbank and other financial institutions;
• payments using NFS technology through a smartphone.

Cashless payment system

It is based on bank accounts with settlement documents. The system of cashless payments should work as quickly as possible in order to promptly execute payment orders, open accounts for new customers, and maintain a continuous turnover of funds. If the economic authorities come to an agreement, then payments can be made bypassing the bank.

Organization principles

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

1. Enterprises and organizations participating in operations themselves choose their form, regardless of the scope of their activities.
2. The client's rights to dispose of funds are not limited.
3. Transactions are implemented in order of priority.
4. Payments are transferred from account to account if funds are available.

Implementation principles

Compliance with established rules by entrepreneurial firms and banks ensures that this type of payment meets modern requirements, which are reliability, efficiency, and speed of transactions. For this purpose, principles for the implementation of cashless transfers were developed. The procedure for making cashless payments is determined by the following principles:

• Acceptance principle. Without the consent or notification of the cash account holder, the funds cannot be debited. This rule even applies to requests from government agencies.
• The principle of freedom of choice. Settlement participants can conduct transactions in any form convenient for them. Financial institutions cannot influence the choice of non-cash payment methods.
• The principle of legality. All operations must be carried out within the framework of the current legislation and regulated by it.
• The principle of urgency of payment. Any transfer of funds must be carried out within the time frame established by the payer. If they were violated, then the sanctions fall on the bank.

These principles lie not only in the implementation of payments without the withdrawal of currency, but also in their implementation. The payer's current account must always have the necessary amount of funds for transactions. All transactions are always carried out on the basis of an agreement between the bank and the account holder. You can go beyond the scope of the agreement only if you conclude a new contract with the client.

Rules for non-cash payments

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

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

Payment by bank transfer

Money transfer is implemented by one of the methods listed above. The correspondent account reflects the data of the sender and recipient of funds, the amount of the transfer and the name of the paid service or product. Therefore, if the seller fails to fulfill its obligations, the non-cash payment will be returned to the buyer, with the exception of the commission of the banking system.

Buyer refund

The customer has the right to return or replace the goods purchased in the store. Refunds to the buyer by bank transfer are carried out upon the provision of products, a check, a warranty card, and identity documents. Scans of the listed documents must be sent to the store's mail. A client may be denied a transfer of funds in the following situations:

• the product is food and is of good quality;
• lost documents on the transfer of funds;
• the purchase belongs to the list of non-replaceable products.

Purchase returns

Products of inadequate quality must be sent by the client to the warehouse of the store. Return of goods by bank transfer is stipulated in the contract of each enterprise separately. The company can compensate for the cost of sending the goods if such a clause is in its rules. Non-cash forms of payment imply the transfer of money to the current account of the buyer immediately after sending the products back to the seller.

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Cashless payment: application

There are two forms of payment for the order - it is cash and non-cash payment.

Attention!!!

• Payment for the Order is made only in Russian rubles.
• By bank transfer, payment is made through any bank.
• Orders paid by receipt and by legal entities by bank transfer are sent after receipt of the entire amount for the order on the account of the store.
• If the order is not paid within 3 (three) days, it is considered canceled.

Paying for an order in cash

When delivering orders by courier and to pick-up points, we use cash form payment.

The buyer pays for the ordered goods to the representative of the delivery service, having previously examined and accepted the goods. Please prepare the amount for payment without change. Thank you!

Payment by bank transfer for individuals

- by receipt

When placing an order, specify the payment method - by receipt. The store manager will send a PD-4 receipt by email.

Using this receipt, the buyer can transfer funds at the office of any bank or using the online account of his bank (for example, Sberbank-online) using the details of the store.

Attention! The order should not be paid until confirmation by the manager, it will be sent by e-mail.

Payment by receipt allows you to reduce the costs associated with sending the order. This is the preferred delivery method for FSUE Russian Post.

- cash on delivery

Payment by cash on delivery is possible when sending the order to FSUE Russian Post.

This payment method is somewhat more expensive than paying by receipt.

Upon receipt of the parcel at the branch of the Federal State Unitary Enterprise Russian Post, in addition to the cash on delivery amount, the recipient pays:

• transfer fee - 40 rubles. + 5% of the cash on delivery*
• storage service - 20 rubles for every day over 5 days*

* depends on the amount of cash on delivery and the region of the recipient.

- prepayment by credit card

Payment is made through the Net Pay payment service

It is possible to pay for the ordered goods online by credit card immediately after placing the order. In the case of the purchase of goods "under the order" after the receipt of this product in the store. You will see the corresponding button on the order completion page.

1. To pay with a bank card, you will be redirected to a secure payment page of the processing company Net Pay LLC. The payment page meets the latest international security requirements for Visa, MasterCard, MIR payment systems.
2. When paying with a bank card, enter its number, expiration date, CVV code indicated on the back, as well as the name and surname of the owner and contact details of the card owner.
3. Make sure that you entered the correct data, and then click on the "Pay" button.
4. If your bank card supports 3D Secure technology, you will automatically be redirected to your bank's website, where you will be asked to enter a secret activation code that will be sent to your phone.
5. If the card details are entered correctly and there is enough money on the account, you will see a confirmation of payment for the order. After that, you will be prompted to return to the store page.

The procedure for receiving an order paid by a bank card

When transferring the order, you will be asked to present an identity document to verify the name of the recipient of the order. In addition to the signature for receiving the order, you will be asked to write down the number of this document.

Refund procedure

For a full or partial refund to the card, you need to contact the store. The money will automatically be returned to your card within 2-3 days. The exact refund period depends on how long ago the order was placed and on the bank that issued the card (the maximum refund period cannot exceed 30 days).

Treatment payment information takes place on the page of the Net Pay processing center, so the Buyer's card details are not available for the online store. Information transfer protection is carried out according to the technologies developed by the international payment systems VISA, MasterCard, MIR - Payment Card Industry Data Security Standard (PCI DSS). The use of Secure Sockets Layer (SSL), Verified by Visa, Secure Code, MirAccept and closed banking networks protocols guarantees the security of transactions with bank cards.

Payment by bank transfer for legal entities and individual entrepreneurs

• Please select when ordering payment method - bank transfer;
• fill in the required fields of the form (TIN, KPP, r / s, c / s, etc.) or send the company details by e-mail: shop@website Details are required for processing documents (invoices, TTN, etc.);
• The manager issues an invoice for payment, which must be paid within three working days;
• If possible, report the fact of payment by sending a copy of the document confirming the fact of transfer sum of money per order ( payment order with the bank's mark in a scanned form or its legible photo) by e-mail: shop@site. This will avoid errors when crediting funds to our current account.

Attention! Pay for the order only after confirmation by the store manager by phone or e-mail

Very often, relations between individual entrepreneurs and organizations are drawn up by an invoice for payment. One of the parties issues an invoice to the client, he pays it, and then receives the paid goods or services. Today's article is for those who do not know what an invoice is and how to issue it.

I would like to note right away that invoicing and reporting is very convenient in special service.

Let's start with the fact that the invoice for payment is a document that the seller exposes to the buyer. The invoice contains the following basic information:

• Information about the seller - who issued the invoice;
• Information about the buyer - to whom this invoice is issued;
• List of goods or services, their quantity - what the buyer pays for;
• Prices for goods or services, the total amount - how much the buyer must pay;
• Details of the seller's current account - where the buyer must pay.

Essentially, the billing process goes like this:

1. A potential client contacts the seller because he wants to purchase his goods/services;
2. The seller, on the basis of the client's request, draws up an invoice for payment and sends it to the buyer;
3. The buyer pays the specified amount to the bank account of the seller;
4. The seller verifies receipt of payment and delivers the goods/provides services to the buyer.

When to invoice

Here are a few situations:

• There is a valid contract between the counterparties, but it does not contain specific amounts of goods/services, their volume and delivery/performance dates. The contract is concluded for a long period and contains general provisions cooperation between the two parties. As the need for goods / services, the client sends a request to the seller, and the seller issues an invoice to him according to each specific request;
• There is no contractual relationship between the parties, and the supply of goods or services must be carried out as quickly as possible. In this situation, the seller issues an invoice for payment, and the contract is drawn up later.
• An invoice for payment is also issued in the case of a one-time supply or service, when it makes no sense for the parties to sign the contract.

Thus, an invoice for payment is a document that serves as the basis for the buyer to pay the seller in order to receive goods or services from him. Please note that this is a non-cash payment, so the seller must have a bank account.

The invoice for payment does not have a unified form, it can be developed independently. The account must contain the following required details:

• The name of the legal entity (if it is an organization) or individual entrepreneur;
• TIN of the seller (for legal entities, you still need to specify the checkpoint);
• Bank details, current account number, personal account, correspondent account, bank name and BIC;
• List of goods/services;
• The total amount of the invoice excluding VAT.

And in the same place you can download examples of filling in Excel format, the screenshots of which we will give below.

Pay special attention to the allocation of VAT in the invoice for payment! If you are a legal entity or an individual entrepreneur on a general regime, then the VAT rate must be specified in the invoice form and its amount allocated. If you use the simplified tax system, then VAT is not allocated, the total amount is indicated on the invoice and an addition “Without VAT” is made.

An example of an invoice without VAT:

An example of a VAT invoice:

The account, as we have already noted, can be developed independently. It can be done in Excel or Word and use the created file as a template. The invoice can be issued both on the letterhead of the seller, and without it. To automatically generate invoices for payment, you can also use accounting programs or electronic services.

The invoice for payment must have a serial number. Their new numbering starts from the beginning of each year. You can simply number them in order (No. 1, 2, 3, 4...), or you can use special numbering, although it will still be serial (No. TT/16-1, TT/16-2...).

In the invoice, you can specify additional conditions for the provision of a service or delivery of goods, for example, the timing of their implementation.

The head and Chief Accountant. If the invoice is issued by an individual entrepreneur, then only the individual entrepreneur is signed. It is recommended to print.

Then sent to the buyer for payment. The original invoice can be sent by mail or courier service, to speed up the process of work, a copy of the invoice is sent to the buyer by e-mail or fax. If the buyer agrees with the conditions specified in the invoice, then he pays for it.