More and more businesses and individuals are choosing a virtual form of payment. The fact is that it is not a low-cost option and is produced much faster, regardless of time and days of the week. Payment by bank transfer is very convenient and practically unlimited regulatory documents. Therefore, it is gradually replacing conventional cash payments. More detailed information is provided below.

What is non-cash?

The form of non-cash payment is a movement Money on customer accounts of banking or credit organizations in electronic form. Any payment for goods by bank transfer is carried out only through specialized organizations that have licenses to perform banking operations.

Bank transfer is available to absolutely all persons, regardless of the form of their activity. As a rule, at the end of the working day, account holders are provided with a statement of their cash flow activity for the day, which allows them to control all transactions. But if necessary, such an extract can be requested from credit organization Anytime.

Regulation of non-cash payments

Payment by bank transfer is subject to only three regulatory documents that fully control their implementation. The main thing is Civil Code RF, Chapter 46 of which describes all the basic requirements for permitted non-cash forms money circulation.

• regulations on the issue of payment cards;
• Regulations on the rules for making money transfers.

The first document was approved Central Bank another 12/24/04 and reveals the procedure for the legal implementation of acquiring. This concept defines the usual non-cash payment for services or goods for many ordinary citizens.

The second document was approved only on June 19, 2012 by the Bank of Russia and contains all the necessary detailed descriptions of possible forms of non-cash payments and requirements for them. Everything contained in the provision fully complies with the norms of the Civil Code.

Any payment by bank transfer must be carried out in strict compliance with all of the listed regulatory documents, but such control is not an obstacle to the growing popularity of non-cash money circulation among the entire population.

Advantages of non-cash payments

First of all, payment by bank transfer requires minimal documents in comparison with regular cash payments between organizations. Many companies choose this form of payment because it makes it possible to avoid large fines due to errors in registering cash discipline and using cash registers.

Large organizations are also increasingly invoicing their clients by bank transfer, instead of taking cash from them. This allows companies to save significantly, since servicing such operations is much cheaper.

The obvious benefit of such calculations for ordinary citizens is the convenience of transactions. The fact is that you can carry them out simply by having a payment bank card and the ability to access the Internet, and the commissions for Money transfers between accounts are not always charged or amount to minimal losses.

Such virtual payments also have benefits for the state, because it allows you to constantly monitor everything cash flows in real time. In addition, a decrease in the turnover of the living money supply reduces the possibility of inflation in the country.

In general, the advantages of non-cash payments are clearly visible to everyone, and most importantly, they can be carried out at any time of the day, on any day of the week and completely regardless of the geography of the transfer.

Types of bank transfer payments for individuals

Ordinary citizens may think that bank transfers are only transfers between accounts, but in fact there are 6 types of them. Most are available only to legal entities and organizations and are controlled by the same regulatory documents.

The most common form of payment available to civilians is in the form of an electronic transfer. It represents the transfer of funds from the payer’s personal bank account to the recipient’s account through a banking operator. The recipient can be an individual or an organization, the main thing is that such a right is described in the agreement between the account holder and the bank. The payer can only be a private person.

Another form of payment, which, like the previous one, is regulated by the law “On National payment system» is a direct debit. It represents the debiting of funds from the owner’s account at the request of the recipient, but only if this is permitted by the agreement between the account owner and the credit institution. Most often, such payments are mandatory fees for servicing a bank card or account.

Most common form

Individual entrepreneurs pay by bank transfer most often by means of a payment order. Even individuals who do not have a current account with a credit institution can use this form. Payment involves the preparation and transfer to the bank of a certain document - an order, detailing the amount, recipient and time frame within which the transfer must be made. All this is carried out at the expense of the payer.

The validity period of the order is officially 10 days, not taking into account the moment of submission of the document, but in practice everything happens much faster. Only incorrect execution of the order can slow down the receipt of funds.

The most secure form

The most secure form of non-cash payment is payment through a letter of credit. It represents an inconvenience for the payer, since it requires a separate opening of a letter of credit, even if this bank already has a current account, but all this is for the sake of security.

The payer must transfer a certain amount for goods or services to an open account and oblige the bank to pay them to the recipient only if certain conditions are met. That is, until the recipient gives the credit institution confirmation that he has fully fulfilled his obligations under the transaction, he will not receive the money. In this case, the bank acts as an uninterested third party and guarantees the legality of the transaction.

Cash-non-cash payment

Conventionally, cash/non-cash payment determines settlements through checkbooks, since after debiting funds from the drawer’s account, it may imply issuing them in cash or transferring them to a bank account. This form of payment is more common in Europe and the USA and is carried out only after confirming the identity of the bearer of the check and receiving information about the presence of an amount sufficient for the transfer in the drawer’s account, and, of course, after confirming the authenticity of the check.

Another form of non-cash payment is a transfer through collection or collection order. It is carried out only when the recipient of the funds provides the bank with confirmation before him monetary obligations account owner. In essence, this is debt collection and it occurs even without timely notification to the account owner. As a rule, the debtor learns about the withdrawal after the transfer has been made.

What is non-cash based on?

First of all, all non-cash payments must be carried out in accordance with laws and regulations. Besides general rules, each credit institution is obliged to act only within the framework of a valid agreement between the bank and the account owner. Going beyond the scope of the document is allowed only when signing a new agreement. In addition, the bank does not have the right to influence the choice of payment form for the participants in the transaction.

Any invoice issued for payment by bank transfer, a sample of which can be obtained directly from a credit institution, must be supported by a sufficient amount of funds in the payer’s account. In addition, money transfer operations must be carried out within a specified period, otherwise sanctions or fines may be imposed on the culprit. And, of course, every account owner has the right of acceptance, which means that even the state is prohibited from debiting money from the account without prior notification.

Types of accounts

Any non-cash payment is permissible only if you have a bank account with the required amount on it. The only exception is payment by means of a payment order, which is permitted by law and can be carried out even in the absence of a bank account, but only by individuals. To conduct business, you must have a bank account.

There are several varieties of them:

Funds control

For individuals, accounting for the movement of funds in the account allows you to keep Bank statements, things are getting more complicated for organizations. They use books of income and expenses, in which they record data on payment orders, collection transactions, memorial orders, and so on. Analytics of special accounts is carried out using statements of letters of credit, deposits, check transactions and other forms of payments.

The bank should tell you in detail how to issue an invoice for payment by bank transfer to the account holder, as well as inform about possible fines. They are imposed both on the credit institutions themselves and on paying agents if they fail to fulfill their obligations on time.

Payment in cash is made upon receipt of goods/provision of services and all Required documents.

By bank card

Payment will be made using mobile bank 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 transferring funds from the buyer's current account to the current 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 organization details. After paying the invoice, a sales representative will contact you to confirm the delivery date. If the goods are located in a remote warehouse, the earliest delivery date is possible on the fifth day after receipt of funds.

When receiving an order, you must have the organization's seal or power of attorney (form M-2) with you. Along with the goods, the customer receives all the necessary documents (invoice, invoice and delivery note).

*Payment is made only in Russian rubles.

Deferred payment under a supply agreement

The legislator in paragraph 1 of Art. 516 of the Civil Code of the Russian Federation specifies 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: a lump sum payment, by installments or deferment.

The clause on deferred payments in the supply agreement can be included both in the text of the contract and in the text of the addendum. agreement to it (if the parties decided to change the terms of payment after signing the main agreement). Regardless of the method of fixing the condition, 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 deferred payment period will begin.

For example, a deferment clause may look like this: “The deferment of payment in the amount of 70% is 30 working days from the date of receipt of the goods at the buyer’s warehouse.”

Payment is made by bank transfer, by transferring funds to the supplier's bank account.

Rules for non-cash payments

Since two thousand and twelve, new laws regulating the rules of non-cash payments have come into force. We recommend that you familiarize yourself with them before carrying out operations.

Non-cash payment is a payment that is carried out without cash.

Non-cash payments can be made using bills, checks, and other methods. People use non-cash payments in some areas of economic relations. For example, non-cash payments are used when selling products, various works, services, when receiving and returning loans from the bank, when using and paying actual income.

The following forms of non-cash payments exist:

Calculation by payment orders,
- letter of credit payment form,
- payments using checks,
- settlements with payment orders and claims
- settlements due to mutual claims.

Organizations themselves choose the forms of non-cash payments. These forms are provided for in the agreements that the organization enters into with the bank. The participants in non-cash transactions are payers and collectors. And also the banks that serve them. All operations relating to bank accounts are performed only on the basis of the necessary payment documents.

The settlement document isorder, which is issued on electronic media or in writing.

The following orders are distinguished:
- payer
- recipient

Requirements for the preparation of settlement documents are set out in the regulations of the Central Bank Russian Federation.

Types of non-cash payments

Cash payments can be made by the company either in cash or in the form of a non-cash payment.

Non-cash payments are made using non-cash transfers to the current, current and foreign currency accounts of bank clients, a system of accounts between different banks, clearing offsets of mutual claims through settlement fees, also with the help of checks and bills of exchange, which replace cash. Non-cash payments are made mainly through banking, settlement and credit operations. The use of these operations helps reduce costs for money turnover and ensures more reliable safety of funds.

Payment by bank transfer

Payment by bank transfer is carried out if you have bank details or individual to whom you need to transfer money. Payment by bank transfer helps to significantly reduce the time for making payments.

Non-cash payment methods:

1) Bank transfer
2) Bank cards
3) Electronic payments (

Non-cash payments under letters of credit, collection, payments by payment orders: features and advantages

Cash payments using cash registers and strict reporting forms

Cash limit: who should count and how to do it

Cashless payments

Non-cash settlements are used legal entities and individual entrepreneurs more often than others, since there are practically no restrictions on their implementation, unlike cash payments. Non-cash payments on the territory of Russia are carried out on the basis of the Regulations on the rules for the transfer of funds, approved by the Bank of Russia No. 383-P on June 19, 2012 (hereinafter referred to as the Regulations).

Forms of non-cash payments are chosen by organizations independently and may be provided for in agreements concluded by them with their counterparties.

Settlements under a letter of credit

Letter of Credit- this is an order from the payer’s bank to the recipient’s bank to make payments, by order and at the expense of the client’s funds, to an individual or legal entity within the specified amount and on the terms specified in this order.

Four entities are involved in transactions under a letter of credit:

1) payer buyer who, by opening a letter of credit, fulfills obligations to his creditor (seller);

2) issuing bank- the bank in which the buyer’s current account is opened and which, at the buyer’s request, opens a letter of credit for him;

3) Executing bank— the bank in which the seller’s current account is opened;

4) salesman- payment receiver.

The letter of credit calculation scheme is shown in Fig. 1.

Procedure for settlements under a letter of credit:

1. The buyer submits an application for opening a letter of credit to the issuing bank where he has a current account. The bank deposits the amount specified in the application in a special deposit account, i.e. opens a letter of credit.

2. Funds are debited from the buyer's account and transferred to the bank serving the seller (executing bank) to a special account opened for settlements under the letter of credit. Money is transferred to the executing bank by a payment order from the issuing bank, which contains information to establish the letter of credit, including its date and number.

3. The seller receives a notification from the fulfilling bank that funds have been credited to his account, which is a signal to fulfill his part of the contractual obligations (for example, to ship goods).

4. The seller ships the goods to the buyer.

5. The seller submits to the executing bank the shipping documents that were specified in the terms of the letter of credit.

6. The executing bank checks the shipping documents provided by the seller (the period for checking documents is no more than 5 business days following the day of receipt of the documents), after which it credits the money to the seller’s bank account and transfers the documents confirming the shipment to the issuing bank. Notifies the issuing bank of the use of the letter of credit.

7. The issuing bank notifies the buyer about the use of the letter of credit and provides him with documents evidencing shipment.

Example 1

Iskra LLC (buyer) buys restaurant equipment from Planet-Service LLC (seller) under a supply agreement in the amount of RUB 1,500,000. The supply agreement provides that:

• payments under the agreement will be made from an irrevocable letter of credit;
• settlement can be made after submitting shipping documents to the bank for shipment and transportation of equipment.

The Iskra company sent to Kranbank, in which it has a current account (issuing bank), an application for opening an irrevocable letter of credit, where it indicated the following information:

• equipment supply agreement No. 12 dated February 27, 2018;
• irrevocable covered letter of credit;
• seller - Planeta-Service LLC;
• seller's bank (executing bank) - Bank Soyuz;
• a list of shipping documents that the seller will have to provide to confirm shipment - a bill of lading;
• list of goods for payment for which a letter of credit is opened - kitchen equipment;
• Letter of credit amount - RUB 1,500,000.

Kranbank deposits funds from Iskra LLC in a special account in the amount of 1,500,000 rubles, i.e. opens an irrevocable letter of credit. The bank's commission for opening a letter of credit is 0.85% of the amount of the letter of credit, i.e. 12,750 rubles. (RUB 1,500,000 × 0.85%).

By payment order, the issuing bank writes off funds in the amount of RUB 1,500,000. and transfers them to the executing bank - Bank Soyuz to the account opened by the executing bank for making payments under the letter of credit.

Planet-Service LLC receives from its bank a notification about the crediting of funds under the letter of credit, which is a signal for it to fulfill its part of the contractual obligations - the shipment of equipment. Planet-Service LLC ships equipment and provides Soyuz Bank (executing bank) with a TTN for the shipment of kitchen equipment.

The executing bank, in turn, transfers them to Kranbank (issuing bank). The issuing bank checks the shipping documents and, after verification, transfers them to the buyer - Iskra LLC. From the account opened by the executing bank for settlements under the letter of credit, money is credited to the settlement account of the seller - Planeta-Service LLC.

Postings under a letter of credit from Iskra LLC:

Debit of account 55 “Special accounts in banks” sub-account “Letters of credit” Credit of account 51 “Settlement accounts” - 1,500,000 rubles. — funds were transferred to a covered irrevocable letter of credit;

Debit of account 60.1 “Settlements with suppliers and contractors” / LLC “Planet-Service” Credit of account 55 “Special accounts in banks” sub-account “Letters of credit” - 1,500,000 rubles. — money was transferred to the seller from a special account;

Debit of account 91.2 “Other expenses” Credit of account 51 “Current accounts” - 12,750 rubles. — the commission for opening a letter of credit is taken into account.

Payments for collection

Collection is one of the forms of settlement between the seller (of goods, works, services) and the buyer, when the settlement is carried out not by the parties to the transaction, but by their banks.

Payments for collection represent banking transaction when the bank, on behalf of its client, on the basis of settlement documents, receives funds due to the client from the payer for goods (work, services) shipped to his address and credits them to the client’s bank account.

Note!

The main difference between collection and other non-cash payments is that the order to carry out the operation comes from the recipient of the money, and not from the payer.

Collection sides:

• principal (principal) - the party who instructs the bank to process collection and acts as the final recipient of the payment (exporter or seller);
• payer - the person to whom the presentation of documents must be made in accordance with the collection order (importer or buyer);
• remitting bank (seller's bank) - the bank to which the principal entrusted collection processing;
• collecting bank - any bank that is not a remitting bank and participates in the process of processing a collection order (buyer’s bank);
• presenting bank - a collecting bank that presents documents to the payer (buyer's bank).

The collection calculation scheme is shown in Fig. 2.

E. V. Akimova,
auditor

The material is published partially. You can read it in full in the magazine

A non-cash payment method is settlements without using cash, i.e., transferring a certain amount from one bank account of a credit institution to another. Banks act as intermediaries in settlements. This type of calculation has obvious advantages.

Every modern entrepreneur is well aware of all the currently existing systems for working with finances, the main and most common ones in practice, among which are payments by bank transfer or in cash.

If everything is clear with payment for purchased goods and products, then when considering the so-called non-cash system, many questions arise. Let's carefully study this methodology and determine its positive and negative sides, which will ultimately allow us to draw a conclusion and prefer the most attractive system for each individual enterprise, company or individual entrepreneur.

And so, between individuals and legal entities it involves the implementation of certain payments when there is no need to use cash. In other words, the entire operation takes place on the basis of the transfer of a specific amount from one account of a credit company to another, which becomes possible after the presentation of mutual demands between the participants in this type of transaction.

In this case, banks and other entities become intermediaries between the participants in a previously concluded transaction. financial organizations authorized to carry out this type of activity. The thing is that it is on their accounts that the transfer of payments provided for by the non-cash payment system actually takes place.

Among the positive properties of this system, modern experts highlight the possibility of acceleration working capital, a significant reduction and reduction in cash that is necessary to make payments between two or more organizations participating in a particular transaction.

It is worth noting that this system is currently the most preferable for domestic enterprises, companies and even individual entrepreneurs operating in the territory of our state.

The legislation of the Russian Federation states that payments between legal entities, regardless of their number, as well as when individual citizens act as payers, must be made in the form of non-cash payments. All this is necessary in order to facilitate the algorithm for making transactions and paying for goods and services received. However, there are also some restrictions, according to which the maximum cash payment between organizations should not exceed 60 thousand rubles.

In all other cases, companies must use cashless system calculation, which is very convenient and can significantly reduce all possible risks of losing money due to a raid by robbers or the tricks of scammers.

Now it is necessary to get acquainted with the types of non-cash payments, which are currently very actively used in Russian reality. Among them, the most popular at the moment and the most widely used by domestic business representatives are considered to be settlements by payment orders, under a letter of credit, when using special checks or within the framework of a collection program, as well as upon presentation of a payment request.

To implement this type of payment, companies must use special payment orders, letters of credit of the established form, well-known checks throughout the world, as well as demands and instructions.

At the same time, every entrepreneur and manager of an individual company must keep in mind that the period for making payments using the non-cash payment system cannot last more than two business days within the territory of one subject of the Russian Federation and five days, if the area and space of the entire state is taken into account .

Positive qualities of cashless payments

According to modern experts, non-cash payments have many advantages compared to paying for goods and services in cash. Thus, this system is characterized by flexibility of calculations, as a result of which it can be serviced whole line operations on transactions involving various additional payments and recalculations.

Along with this, many domestic entrepreneurs note the opportunity quick check receipt of funds to the company's current account when there is no doubt about the fulfillment by the second party to the transaction of its obligations to pay for the materials received. In addition, the system of non-cash payments between legal entities eliminates the possibility of fraud by third parties who intend to secretly take possession of other people's assets and financial resources.

Moreover, it is absolutely impossible to pay with so-called dolls and counterfeit banknotes, because every bank has a serious security system, protection and verification of all financial resources with whom employees of this organization work. In addition, companies using a non-cash payment system can significantly reduce the costs associated with transporting cash, storing and checking it, since all this falls on the shoulders of the bank, whose client is the enterprise or individual entrepreneur.

Along with all the above listed criteria and positive qualities, this possibility of making payments between legal entities does not impose any restrictions on the period of storage of funds in bank accounts on participants in this kind of relationship, which is very convenient in modern conditions of general instability.

By the way, many companies give their preference to non-cash payments for the simple reason that there is no need to use a cash register in everyday work, its maintenance and training of specialists in how to use it.

Moreover, all funds that passed through the cash desk must be transferred to the bank within three days, except for money that will go to salaries of employees of the company, enterprise or firm. All this imposes the need for additional efforts, actions and the search for additional time, which a company employee authorized to carry out all these operations must find in his schedule, often being distracted from more important matters.