Payments from individuals to a current account. Non-cash payments

LLC on OSNO, produces its own products and sells them, works only by bank transfer with LLC or individual entrepreneur. Sales of products to individuals and documenting- in the article.

Question: We are an OSNO LLC, we produce our own products and sell them, we work only by bank transfer with the LLC or individual entrepreneur. Can we accept payment for products to a bank account from an individual, and do we need to send a check to the cash register? On this moment We don't have a cash register. How should an individual make a payment in order to avoid using a cash register? if we can accept payment from an individual and not punch a check, then until what period can we do this, until 01/01/2019? or more?

Answer: LLC has the right to accept non-cash payments from individuals. faces. The use of cash register in this case depends on whether the payment was made using an electronic means of payment or without. Electronic means of payment include payment cards, the client-bank system, electronic wallets.

If an individual pays with a card at a bank, with a card through a terminal at a bank, or pays through online banking, then these are payments by electronic means payment, and the company is not exempt from using cash register systems. There is no deferment until July 2019. You will need to generate a check no later than the day following the day of settlement, but no later than the moment the goods are transferred.

From July 1, 2019, more organizations and individual entrepreneurs must use CCP. A convenient table will help you understand whether your company needs to use cash registers.

But if a physicist pays in cash through an operator or in cash through a terminal at a bank, then the seller should not punch the check. The deferment is valid until 07/01/2019. This is not an electronic means of payment, but a regular non-cash payment.

In order to understand how physical. the person who paid needs to understand the statement, or find out about the payment method from the buyer himself. To avoid this, you can punch checks for all receipts from individuals into your current account. The inspectorate will not fine you for extra checks.

Rationale

New changes in Law No. 54-FZ: how to take them into account in your work

Change 1. A cash register is required for all non-cash payments

The requirement for which payment methods must be used is changed. The law introduced the concept of “non-cash payment procedure”. Before the amendments, the law required the use of cash register systems only for cash payments and non-cash payments using electronic means of payment (EPP). The definition of ESP is in the Law of June 27, 2011 No. 161-FZ “On National payment system" This is for example:
- bank card;
- any electronic wallets;
- online bank, etc.

Since July 3, 2018, the law requires the use of cash register systems for any method of non-cash payment. For example, when paying by receipt or payment order through a bank. But additional checks will need to be punched only from July 1, 2019. Non-cash payments, except electronic means, were exempted from cash register until July 1, 2019.

Answers to frequently asked questions

Is it now necessary to use cash register systems for non-cash payments with individuals?

Yes need. From July 1, 2018, it is necessary to use cash register systems, but only when making payments using electronic means of payment. For example, when paying through electronic wallets and online banking. For new non-cash payment methods there is a deferment until July 1, 2019. That is, when paying receipts and payment orders through an operator at a bank, cash register will need to be used only from July 1, 2019.

Is it necessary to use cash register systems for non-cash payments with organizations and individual entrepreneurs?

No, for non-cash payments with organizations and individual entrepreneurs, it is not necessary to use cash register systems in principle. An exception is settlements with the presentation of an electronic means of payment. For example, when making payments using a card. If payments are made through the Client-Bank system, then cash register is not required. This is a non-cash payment without presenting an electronic means of payment. Similarly, a cash register is not needed if the payment goes to the individual entrepreneur’s savings book.

Change 2. We clarified in which calculations to use CCP

The law expanded the concept of “settlements”. In particular, it now includes:
- accepting interactive bets;
- receipt and payment of prepayments or advances, their offset or return;
- provision and repayment of loans to pay for goods, works, services;
- providing or receiving other consideration for goods, works, services.

When offsetting or returning advances and prepayments, as well as providing or receiving other counter-provisions, the CCP may not be used until July 1, 2019. A similar deferment was given for providing loans to pay for goods, work, and services.

Answers to frequently asked questions

Is cash register necessary when issuing reports and salaries?

Need not. The issuance of accountable money or wages to an employee is not related to payments for goods, works and services.

Should the buyer use cash register when paying in cash?

When both the seller and the buyer are an organization or individual entrepreneur and payment is made in cash or upon presentation, for example, corporate card, it is enough for one side to use the cash register. It would be logical for this to be the seller.

Should I use cash register if I received an erroneous payment?

No, payment is not related to the receipt and payment of funds for goods, work and services. There is no need to reflect the received amount as sales. But if you took it into account as a sale, run checks for receipt and return, and the payment itself must be returned.

Change 5. The date of issue of the check for non-cash payments has been determined

In the previous version of the law there was only a requirement to punch the check at the time of settlement. There were also clarifications from the Ministry of Finance and the Federal Tax Service that the check must be punched at the moment when the bank notified the seller about the execution of the payment.

The new law clearly defined at what point to form cash receipt for non-cash payments, except for payments on the Internet, and hand over the check to the buyer. The check must be punched before the delivery of the goods, but no later than the next business day after payment. For more details on when to hand over the check to the buyer, see the table below.

What is changing. The law clarified that the seller does not use the cash register if another company or individual entrepreneur pays him by bank transfer. There is an exception to this rule. The check will have to be punched if the buyer - a company or businessman - uses an “electronic means of payment with presentation” when making payments (Clause 9, Article 2 of Law No. 54?FZ as amended by Federal Law dated 07/03/2018 No. 192-FZ).

How to interpret the amendments. First, let's understand what an electronic means of payment is. By law, this is a means that allows the client to draw up, certify and transfer a payment using the Internet, electronic media, including payment cards and other technical devices(Clause 19, Article 3 of the Federal Law of June 27, 2011 No. 161? FZ). The Central Bank explained that electronic means of payment include payment cards and the “client-bank” system (Information of the Bank of Russia “Answers to questions related to the application of certain provisions of Law No. 161?FZ, letter of the Bank of Russia dated 02.05.2012 No. 14 -27/270). Thus, if a firm pays through a client-bank, it does not actually present such electronic means to the merchant. But if accountable person another company pays with a card - personal or corporate, applying it to the POS terminal, then the seller is obliged to punch a cash receipt with the “receipt” sign. The accountant will attach this check to advance report when he reports to his place of work.

If you give your employee accountable cash or card so that he can buy materials from another company, then you do not need to issue a receipt for the expense. This was confirmed to us by a Federal Tax Service specialist.

What is changing. The law clarified that companies can refuse checks until 07/01/2019 if the physicist pays by bank transfer, but there is an exception to this rule - payments using an electronic means of payment. You will need to generate a check no later than the day following the day of settlement, but no later than the moment the goods are transferred.

How to interpret the amendments. In Change 1 we already figured out what electronic means are. If an individual pays with a card at a bank, with a card through a terminal at a bank, or pays through an online bank, then these are payments by electronic means of payment, and the company is not exempt from using cash register systems. But if a physicist pays in cash through an operator or in cash through a terminal at a bank, then the seller should not punch the check.

At the same time, the accountant cannot understand from the bank statement how the buyer paid. We analyzed the corresponding account and the name of the payment in the bank statements to understand how the individual paid for the services. If the first five digits in the correspondent account are 40817, it means the client paid from his account through online banking (see sample statement below). In this case, CCT is required. But if the first five digits in the account number are 30233, then it is impossible to understand what kind of calculations these are. As bankers told us, these can be payments either in cash or by card. Thus, the accountant cannot find out how the client paid unless the buyer himself reports it. Therefore, in order not to run into fines, it is safer to buy a cash register now. And in order not to have to understand the statement, you can punch checks for all receipts from individuals into the current account. The inspectorate will not fine you for extra checks.

If the client provided a telephone number or e-mail before the settlement, then to this number or email address the company will send a cashier's check. If the client did not provide contact information or the organization does not have the technical ability to transfer the receipt by email or mobile phone, then a paper receipt must be issued along with the goods.

Vladislav Volkov answers:

Deputy Head of the Department of Taxation of Personal Income and Administration of Insurance Contributions of the Federal Tax Service of Russia

“Inspectors will compare the income of individuals in 6-NDFL with the amount of payments calculated for insurance premiums. Inspectors will begin to apply this control ratio starting with reporting for the first quarter. All control ratios for checking 6-NDFL are given in. For instructions and samples of filling out 6-NDFL for the first quarter, see the recommendations.”

Non-cash payments - special kind payments that do not use cash Money. All payments are made by transferring funds from account to account in credit institutions or, for example, by the method of offsetting mutual claims. Initially, they were introduced to facilitate and accelerate capital turnover, as well as to reduce the amount of cash. The circulation costs associated with cash also decreased. Government institutions also promote non-cash payments for the reasons listed above (increasing the speed of cash turnover plus saving on their maintenance).

Cashless payments and payments

The very first non-cash settlements and payments were settlements and payments using checks and bills. Afterwards, clearing houses were introduced - organizations that carry out transactions between various banks. Then for the most part developed countries giro payments have spread as a subtype of non-cash payments (through giro banks, commercial banks, savings banks).

Cashless settlement transactions- main view banking operations. There are collection, transfer, and letter of credit operations.

Non-cash payments and payments are regulated by law. In Russia, this is the Civil Code of the Russian Federation (from Article 861 to Article 885), the Federal Law “On the Central Bank of the Russian Federation”. Also applies the federal law"About banks and banking", other regulations.

What is cashless payment?

A non-cash payment is considered to be a payment made using a non-cash money circulation(in non-cash form - that is, in the form of a record on corresponding account). Cashless payment is carried out according to several principles:

• in the legal field,
• on bank accounts,
• in accordance with liquidity at the level of uninterrupted payments,
• voluntarily (with the consent of the payer),
• at a certain time,
• with control over the correctness of calculations according to the order in which they are performed,
• on contractual terms.

The full definition and all conditions for making such payments are indicated in the current Regulations on non-cash payments (approved by the Central Bank of the Russian Federation).

Types of non-cash payments

Initially, non-cash payments were made in the form of bills or checks. Today they apply

• payment orders and order requirements,
• checks, letters of credit,
• collection orders,
• electronic payments.

A detailed list of settlements (payments) is indicated in the corresponding document of the Bank of Russia dated June 19, 2012. Regulation No. 383-P “On the rules for transferring funds” specifies all types of non-cash payments, except the last one (electronic), however, the Federal Law of June 27, 2011 No. 161, as amended on July 23, 2013, also applies - “On National payment system." According to this document, electronic payments (using electronic money) have also become a form of non-cash payments.

Refund of non-cash payment

By law, it is permissible for clients served by a bank to revoke their payment documents. However, in practice, returning a non-cash payment entails a whole series of procedures.

1. If the money was transferred incorrectly, the operation was carried out and the funds were credited, a refund by non-cash payment is made in judicial procedure. At the same time, it is important to prove that no services were provided (when funds were credited to the company’s account).
2. If a return is required by a store customer returning an item, then several options are possible: transfer the required amount from the seller to the buyer by non-cash method (for example, return transfer to a card), or in cash.

Attention. Often, companies operating in the trade sector enter into an agreement with the bank that services the terminals about the possibility of returning funds for non-cash payments.

From the client in whose favor a refund is to be made, a current account number, bank name and correspondent account number, INN and BIC of the recipient, and his full name are usually required.

Payment by bank transfer

Payment by bank transfer can be made in several ways: using

• payment order or demand,
• letter of credit,
• collection order,
• check (checkbook).

Payment by bank transfer is carried out in the form of a transfer of funds from the sender’s account to the recipient’s account, which can be in this or another bank. At the same time, a payment order is the most frequently used form of payment.

A payment request means a request from the recipient to the payer to pay a certain amount. Used for the convenience of non-cash payment for goods and services. The payer must provide acceptance (agree to pay the amount) or refuse - then the claim is returned without fulfillment.

Collection orders are issued by government agencies based on a court decision.

A letter of credit is an obligation to make a payment upon presentation by the recipient of certain documents (acts, delivery documents).

Accepting non-cash payments

Non-cash payments are accepted in several ways: either by crediting to the organization’s account through a bank, or through a terminal (cash register, bank pinpad). In addition, today organizations are trying to automate the transfer of funds as much as possible in order to eliminate errors and the “human factor”. The commission for non-cash payments, in contrast to payment systems that charge up to 5%, is 0%. To accept non-cash payments, organizations solve several problems:

Preparation of invoices and contracts (optional),

Control of funds transfer,

Preparation of closing documents.

To accept payments, you need the organization's INN, current account number, BIC of the servicing payer bank, legal and postal address.

Problems of non-cash payments

The main problems of non-cash payments are:

• the difficulty of establishing a settlement and payment system,
• risks arising in connection with payments,
• the presence of non-payments (their changes affect the budget deficit),
• speed of payments (including taking into account failures and delays, errors made by both senders and recipients of funds, and the payment centers themselves),
• priority of payments and its regulation, causing damage to other creditors,
• insufficient development of the regulatory framework for making non-cash payments (for bills of exchange and letters of credit).

In addition, enterprises are responsible for compliance loan agreements, as well as the established calculation discipline. If an organization does not fulfill its payment obligations, it may be declared insolvent.

Accounting for non-cash payments

When making payments between organizations in the form of non-cash payments (by transferring from account to account), there is a need to account for non-cash payments using special payment documents. They are the basis for calculation and can be issued in the form of an order:

• payer (this can be either a client or the bank itself),
• recipient of funds, or claimant.

Enterprises themselves determine suitable forms documents for accounting non-cash payments, only the presence of details is required -

• name of the enterprise,
• document number,
• name of the paying bank, MFO, RCC, current account number,
• name of the recipient, recipient bank, its details.

Accounting for such transactions is carried out using account 51 " Current accounts"(both receipts on debit and disposals on this account).

The basis is either primary document for accounting is a bank statement or payment order. This is true for different types payments:

• receipt of money in payment for services or goods,
• depositing cash into a current account,
• receiving advance funds,
• receipt of the authorized capital,
• payment of bills from suppliers, contractors,

transfers to the budget mandatory payments, contributions to the Pension Fund and other organizations (FSS, FFOMS, TFOMS).

Cashless payments - settlements carried out between an individual and a legal entity without the use of cash, by transferring funds through a bank from the payer’s settlement (current) account to the recipient’s account.

This payment format is available to everyone - legal entities, entrepreneurs and ordinary citizens.

Cashless payment is one of the most convenient options for making payments due to the high speed of payments and the almost complete absence of regulatory restrictions in making payments.

During non-cash payments, funds are credited and written off electronically.

At the end of the working day, the account owner is provided with an account statement, which reflects the balance at the beginning and end of the day, as well as all incoming and outgoing transactions, which allows the account owner to control cash flows.

Forms of non-cash payments

There are several forms in which non-cash payments are made:

settlements using payment orders;

settlements via letter of credit;

settlements through collection orders or collection;

payments through check books;

calculations using plastic cards;

settlements in the form of electronic money transfer.

Settlements using payment orders

In this case, a document is drawn up, which contains an instruction to the bank to make a transfer specified in payment document amounts at the expense of the payer.

A payment order as a form of payment for the execution of a transfer is payment instruction, according to which the sending bank transfers funds to the receiving bank to the person specified in the order.

The parties are the payer and the payee, the participant is the bank that carries out the transfer operation.

The transfer is carried out within the time frame and to the person specified in the order.

The validity period of the payment order is ten days, which does not include the day the document was drawn up.

Settlements via letter of credit

A letter of credit is a special account that is used for settlements on transactions requiring the mediation of a bank.

A letter of credit is an order from the buyer's bank to the supplier's bank to pay the invoices of this supplier for goods shipped or services provided under the conditions specified in the letter of credit application.

Payments under a letter of credit include:

the applicant who applies to the bank with a request to open a letter of credit;

recipient of funds;

a bank that is engaged to transfer a letter of credit to the recipient of funds.

In the case of making payments using a letter of credit, the payer instructs the bank to transfer funds to the recipient, but only if the recipient complies with the funds special conditions, for example, delivery of goods, provision of documents and other conditions.

Settlements using a letter of credit are carried out as follows.

The buyer opens a letter of credit with his bank and transfers there the cost of his purchase.

The supplier will be able to receive these funds subject to delivery of the goods and transfer accompanying documents the bank where the letter of credit was opened.

And only after this the bank transfers funds.

The convenience of this form of payment lies in the security of the transaction.

Settlements through collection orders or collection

Such calculations are possible only if the claimant (recipient) has the right to make claims against the debtor's (payer) account.

These rights may be provided for by law or by an agreement concluded between the account holder (debtor) and the bank.

Collection is inherently demanding.

Thus, the recipient of funds, in order to collect the required amount, must present the payer’s account to the bank holding the necessary information about the debtor and his obligation.

Payments using check books

Payments by checks from checkbooks are made by:

legal entities (entrepreneurs) or individual entrepreneurs- check holders who are recipients of payment on a check from a check book;

individuals - check drawers.

In this case, funds are written off from the drawer's account to the check holder's account or cash is issued to him.

Checks are settled only if the drawer has a sufficient amount of money in his account and after the identity of the bearer of the check has been confirmed and the authenticity of the check itself has been verified.

Payments using plastic cards

A plastic card is a payment instrument through which its holders can make non-cash payments and receive cash. Payments with plastic cards presuppose the presence of a certain system, which includes banks and other participants who jointly issue into circulation and carry out transactions using plastic cards.

Non-cash payments using plastic cards are made in accordance with an agreement concluded by the bank with the owner of the payment system in accordance with the standards and rules established by it.

Payments in the form of electronic money transfer

As part of this type of non-cash payments, a citizen () provides the operator with funds from his personal bank account for conducting transactions.

Principles of non-cash payments

The non-cash payment system is based on the following principles:

principle of legality. All non-cash transactions are carried out in accordance with legal requirements and are carried out only within the framework of the law;

principle of sufficiency of funds. All settlement transactions must be secured with an amount sufficient to make payments;

principle of acceptance. This principle is that without the consent or prior notice of the account holder, no funds can be debited from the account;

the principle of conducting all operations on the basis of a contract. This principle is based on the fact that the servicing bank is obliged to act only within the framework of the agreement valid between it and the account holder, which establishes the rules of relations between the bank and the owner of the account opened with the bank;

principle of urgency of payment. This means that any payment made from a bank account must be cleared specified by the payer term;

• the principle of freedom of choice. The essence of this principle is that the payment participant is free to choose any type of non-cash payments. And the bank cannot influence this choice.

Still have questions about accounting and taxes? Ask them on the accounting forum.

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Very often, relations between individual entrepreneurs and organizations are formalized 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 point out right away that issuing invoices and maintaining reports is very convenient in special service.

Let's start with the fact that an invoice is a document that the seller issues 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 was issued;
• List of goods or services, their quantity - what the buyer pays for;
• Prices for goods or services, total amount– how much the buyer must pay;
• Seller's bank account details - where the buyer should pay.

Essentially, the invoicing process goes like this:

1. A potential client contacts the seller because he wants to purchase his goods/services;
2. The seller, based on 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 goods/services to the buyer.

When should you issue an invoice?

Here are a few situations:

• There is a valid agreement between the counterparties, but it does not contain specific amounts of goods/services, their volume and delivery/performance dates. The contract is concluded on a long period and contains general provisions cooperation between the two sides. As needed 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 are no contractual relations between the parties, and the supply of goods or provision of 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 there is no point in the parties signing an agreement.

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. note that we're talking about about non-cash payment, so the seller must have a bank account.

The invoice for payment does not have a unified form; you can develop it yourself. The invoice must contain the following mandatory details:

• Name of the legal entity (if it is an organization) or individual entrepreneur;
• Seller’s TIN (for legal entities you must also indicate the checkpoint);
• Bank details, current account number, personal account number, correspondent account, bank name and BIC;
• List of goods/services;
• The total amount of the invoice, including VAT.

And there you can download examples of filling out in Excel format, screenshots of which we will provide below.

Please note that VAT is highlighted on the invoice Special attention! If you are a legal entity or individual entrepreneur on general mode, then the invoice form must indicate the VAT rate and highlight its amount. If you use the simplified tax system, then VAT is not allocated, the total amount is indicated in the invoice and the note “Without VAT” is added.

Example of creating an invoice without VAT:

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 the created file can be used as a template. The invoice can be issued either on the seller's letterhead or without it. To automatically generate invoices for payment, you can also use accounting programs or electronic services.

An invoice for payment must be serial number. Their new numbering begins at 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 sequential (No. TT/16-1, TT/16-2...).

You can indicate in the invoice additional conditions provision of services or delivery of goods, for example the timing of their implementation.

The invoice is signed by the manager and Chief Accountant. If the invoice is issued by an individual entrepreneur, then only the individual entrepreneur must sign it. It is advisable to put a stamp.

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

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 presented below.

What is non-cash?

Form non-cash payment represents the movement of funds through the accounts of clients 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 a statement can be requested from a credit institution at any time.

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 of 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 possible forms 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 settlements also have benefits for the state, because it allows you to constantly monitor all cash flows in real time. In addition, a decrease in the turnover of live 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 the National Payment System” is 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 service fees. bank card or bills.

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 consists of drawing up and transferring to the bank specific 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 current agreement between the bank and the account holder. 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 in 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 individuals. For reference entrepreneurial activity 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 special accounts is maintained using statements of letters of credit, deposits, check transactions and other forms of payment.

The bank should tell you in detail how to issue an invoice for payment by bank transfer to the account holder, and also inform you about possible fines. They are superimposed as if on themselves credit organizations, and on paying agents if they have not fulfilled their obligations on time.