Settlements using electronic means of payment. Carrying out settlements using an electronic means of payment
1. Transfer of electronic funds is carried out with identification of the client, simplified identification of the client - an individual, or without identification in accordance with Federal Law of August 7, 2001 N 115-FZ "On combating the legalization (laundering) of proceeds from crime, and financing of terrorism."
2. If the operator of electronic money identifies a client - an individual in accordance with Federal Law of August 7, 2001 N 115-FZ "On combating the legalization (laundering) of proceeds from crime and the financing of terrorism", the use of an electronic means of payment is carried out client - an individual, provided that the balance of electronic funds at any time does not exceed 600 thousand rubles or an amount of foreign currency, equivalent to 600 thousand rubles at the official exchange rate of the Bank of Russia. The specified electronic means of payment is personalized.
(see text in the previous edition)
4. If the operator of electronic money fails to identify a client - an individual in accordance with Federal Law of August 7, 2001 N 115-FZ "On combating the legalization (laundering) of proceeds from crime and the financing of terrorism", the use of an electronic means of payment is carried out by a client - an individual, provided that the balance of electronic funds at any time does not exceed 15 thousand rubles, except for the case provided for in part 5.1 of this article. The specified electronic means of payment is non-personalized.
(see text in the previous edition)
5. The total amount of transferred electronic funds using one non-personalized electronic means of payment cannot exceed 40 thousand rubles during a calendar month, except for the case provided for in part 5.1 of this article.
(see text in the previous edition)
5.1. If an electronic money operator carries out simplified identification of a client - an individual in accordance with Federal Law of August 7, 2001 N 115-FZ "On combating the legalization (laundering) of proceeds from crime and the financing of terrorism", the use of a non-personalized electronic means of payment may carried out by a client - an individual for the transfer of electronic funds in favor of legal entities, individual entrepreneurs, provided that the balance of electronic funds at any time does not exceed 60 thousand rubles, and total amount transferred electronic funds using such a non-personalized electronic means of payment does not exceed 200 thousand rubles during a calendar month.
5.2. A non-personalized electronic means of payment cannot be used by a client - an individual who has not passed the simplified identification process - to transfer electronic funds to another individual or to receive transferred electronic funds from another individual.
5.3. The electronic money operator, when carrying out simplified identification of a client - an individual in accordance with Federal Law of August 7, 2001 N 115-FZ "On Combating the Legalization (Laundering) of Proceeds from Crime and the Financing of Terrorism" is obliged to provide the client - an individual with the opportunity choosing any of the simplified identification methods provided for by the Federal Law, as well as providing the specified client with information ensuring the use of an electronic means of payment.
6. The electronic money operator does not carry out an electronic money transfer if, as a result of such a transfer, the amounts specified in parts 2, , and 5.1 of this article will be exceeded. At the same time, at the expense of the balance (part thereof) of the electronic money of a client - an individual, by his order, operations provided for in parts 20 and 21 of Article 7 of this Federal Law can be carried out.
(see text in the previous edition)
7. The use of an electronic means of payment by a client - a legal entity or an individual entrepreneur is carried out with its identification by the electronic money operator in accordance with the Federal Law of August 7, 2001 N 115-FZ "On combating the legalization (laundering) of proceeds from crime, and financing of terrorism." The specified electronic means of payment is corporate. The use of a corporate electronic means of payment is subject to the condition that the balance of electronic funds does not exceed 600 thousand rubles or an amount in foreign currency equivalent to 600 thousand rubles at the official exchange rate of the Bank of Russia at the end of the working day of the electronic money operator.
(see text in the previous edition)
9. If the amount specified in part 7 of this article is exceeded, the electronic money operator is obliged to credit or transfer funds in the amount exceeding the specified limit to the bank account of a legal entity or individual entrepreneur without his order.
Organizations pay each other electronically without presenting them. What applies to electronic means of payment and whether it is necessary to use cash register systems in such cases - read the article.
Question: How can the phrase “not present an electronic means of payment” from the law be interpreted in practice: clause 9. Control cash register equipment does not apply when making payments using an electronic means of payment without its presentation between organizations and (or) individual entrepreneurs. Article 2. Features of the use of cash registers Federal Law of May 22, 2003 No. 54-FZO on the use of cash registers when making cash transactions settlements and (or) settlements using electronic means of payment
Answer: Cash register equipment is not needed if organizations and entrepreneurs pay each other electronically without presenting them (,).
According to the Law of June 27, 2011 No. 161-FZ « electronic means of payment - a means and (or) method that allows a client of a money transfer operator to draw up, certify and transmit orders for the purpose of transferring funds within the framework of applicable forms of non-cash payments using information and communication technologies, electronic media, including payment cards, as well as other technical devices.”
For example, paying for goods via the Internet using the Bank-client system.
Rationale
In what cases should CCT be used?
Situation: Is it necessary to use CCT for non-cash payments with citizens. Buyers pay bills through a bank without payment cards
Yes need.
Organizations and entrepreneurs must use cash register systems when making payments in Russia. Non-cash payments to citizens are no exception.
All cases where CCP may not be used are listed in Law No. 54-FZ of May 22, 2003. In particular, cash register equipment is not needed if organizations and entrepreneurs pay each other electronically without presenting them (Clause 9, Article 2 of the Law of May 22, 2003 No. 54-FZ, Part 19 of Article 3 of the Law of June 27, 2011 No. 161-FZ).*
A citizen's non-cash payment through a bank using an invoice, receipt or payment order without a card is also an electronic means of payment. It does not matter where the citizen made the payment, directly at the bank or through Personal Area To bank account. Therefore, organizations and entrepreneurs that accept such payments are required to use cash register systems. Punch through cash receipt when you receive a payment notice from the bank. The Russian Ministry of Finance clarified this in a letter dated April 28, 2017 No. 03-01-15/26324.
All cases when you can work without a cash register
Federal Law of June 27, 2011 No. 161-FZ “On the National Payment System”
An electronic means of payment means a means and (or) method that allows a client of a funds transfer operator to draw up, certify and transmit orders for the purpose of transferring funds. The types of electronic means of payment are determined by an agreement with a credit institution.
The use of cash register systems does not depend on the purpose of purchasing goods (works, services).
In order to determine whether the buyer is an entrepreneur or not, the requirements of the legislation of the Russian Federation regarding the execution of transactions and the payment procedure must be met. Otherwise, the seller is obliged to use the cash register when selling the goods.
Rationale: Clause 1 of Art. 1.2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment" (hereinafter referred to as Law N 54-FZ) it is established that cash register equipment applies in the territory Russian Federation V mandatory by all organizations and individual entrepreneurs when making payments, except in cases established by law N 54-FZ.
At the same time, Law No. 54-FZ does not make the use of cash registers dependent on the purpose of acquiring goods (work, services), that is, cash registers are subject to use when making payments for purchased goods (works, services), regardless of whether they were purchased for personal purposes or for implementation entrepreneurial activity. Article 2 of Law No. 54-FZ provides for the specifics of the use of cash register systems by organizations and individual entrepreneurs, taking into account the types of activities they carry out and the characteristics of their location, as well as payment methods.
Clause 9 of Art. 2 of Law No. 54-FZ stipulates that cash register equipment is not used when making payments using an electronic means of payment without its presentation between organizations and (or) individual entrepreneurs.
This exception is related to the peculiarities of concluding transactions and making settlements provided for by the legislation of the Russian Federation between business entities.
Taking into account the provisions of paragraph 3 of Art. 23 and paragraph 1 of Art. 161 of the Civil Code of the Russian Federation, transactions between legal entities, as well as individual entrepreneurs, must be carried out in a simple manner writing, with the exception of transactions requiring notarization.
According to paragraph 2 of Art. 861 of the Civil Code of the Russian Federation, settlements between legal entities, as well as settlements with the participation of citizens related to their entrepreneurial activities, are made by bank transfer. Settlements between these persons may also be made in cash, unless otherwise provided by law.
In accordance with paragraph 3 of Art. 861 of the Civil Code of the Russian Federation, non-cash payments are made through banks, other credit organizations(hereinafter referred to as banks) in which the corresponding accounts are opened, unless otherwise follows from the law and is not stipulated by the form of payment used.
Article 862 of the Civil Code of the Russian Federation provides for forms of non-cash payments.
In accordance with paragraph 19 of Art. 3 of the Federal Law of June 27, 2011 N 161-FZ “On the National Payment System” (hereinafter referred to as Law N 161-FZ), an electronic means of payment means a means and (or) method that allows a client of a money transfer operator to create, certify and transfer instructions for the purpose of transferring funds.
According to Part 1 of Art. 9 of Law N 161-FZ, the use of electronic means of payment is carried out on the basis of an agreement on the use of an electronic means of payment concluded by the money transfer operator with the client, as well as agreements concluded between money transfer operators.
In turn, part 1 of Art. 11 of Law N 161-FZ establishes that money transfer operators are:
1) Bank of Russia;
2) credit organizations that have the right to transfer funds;
3) state corporation"Development Bank and foreign economic activity(Vnesheconombank)" (hereinafter referred to as Vnesheconombank).
The Bank of Russia, answering questions related to the application of certain provisions of Law N 161-FZ, indicated, in particular, that the “Client-Bank” system will be an electronic means of payment if, when used by a client of a money transfer operator, it is possible to draw up and certify and transmission of orders for the purpose of transferring funds within the framework of applicable forms of non-cash payments.
According to clause 4.6 of the Regulations on the rules for the transfer of funds, approved by the Bank of Russia on June 19, 2012 N 383-P (hereinafter referred to as Regulation N 383-P), the execution of an order in in electronic format In order to transfer funds to a bank account, the following is confirmed:
The payer's bank by sending the payer a notice in electronic form about the debiting of funds from the payer's bank account indicating the details of the executed order or by sending the executed order in electronic form indicating the execution date. In this case, the specified notice from the payer’s bank can simultaneously confirm the acceptance for execution of the order in electronic form and its execution;
By the bank of the recipient of funds by sending to the recipient of funds a notice about the crediting of funds to the bank account of the recipient of funds indicating the details of the executed order or by sending an executed order indicating the execution date.
In accordance with clause 4.9 of Regulations N 383-P, the execution of a client’s order when carrying out a transaction using an electronic means of payment is confirmed by the credit institution by sending to the client in the manner established by the agreement, a notice to the credit institution in electronic form or on on paper, confirming the execution of a transaction using an electronic means of payment, which must indicate:
Name or other details of the credit institution;
Number, code and (or) other identifier of an electronic means of payment;
Type of operation;
Date of operation;
Transaction amount;
Sum commission in case of collection;
Device identifier when used to carry out a transaction using an electronic means of payment.
Under a retail purchase and sale agreement, payment is made according to general rule at the time of purchase of the goods (clause 1 of Article 500 of the Civil Code of the Russian Federation), that is, the means of payment are presented to the seller directly upon transfer of the goods.
The possibility not to use cash registers provided for in paragraph 9 of Art. 2 of Law No. 54-FZ, due to non-cash form payment using an electronic means of payment without presenting it, that is, the buyer makes payment not at the time of receipt of the goods, but within the time frame and in the manner stipulated by the contract.
In order to comply with the law, the seller must verify the legal capacity of the buyer when concluding a contract. In addition, to make a non-cash payment, the parties to the agreement must exchange bank account details.
Subject to compliance with the specified provisions of the law, it will not be difficult for the seller to determine whether his buyer is an individual entrepreneur or not. Upon receipt of payment, the seller will receive all the necessary information from his bank. Otherwise, the seller will have to apply CCP when selling goods in accordance with the requirements of Law N 54-FZ.
In accordance with paragraph 9 of Art. 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment" CCT is not used when making payments using an electronic means of payment without its presentation between organizations and (or) individual entrepreneurs. What kind of electronic means of payment without presentation are meant and how to determine that an individual is an entrepreneur in order not to use cash registers? If an individual entrepreneur purchases goods (works, services) for personal purposes, then is it necessary to use CCP? How to determine this?
Due to the simplicity and mobility of transactions via electronic systems them in Lately are actively used by both individuals and companies. The most popular electronic systems today without opening a bank account are: Webmoney, Yandex.Money, Qiwi, and with opening a bank account - Sberbank Online, Alfa-Click from Alfa-Bank and Telebank from VTB 24. With with their help you can pay for goods, services, Internet payments, mobile communications, purchasing tickets (airplane, train or cinema), etc. Thus, the scope of application of electronic means of payment is rapidly gaining the number of participants whose actions must be regulated for the smooth and efficient functioning of the system.
Key legal act regulating the use of electronic devices is Federal Law dated June 27, 2011 N 161-FZ. Part of its provisions came into force on September 29, 2011, but this document became fully operational on January 1, 2013. This Law introduced a number of new concepts related to electronic payments, for example, such as a national payment system, a money transfer operator , electronic money operator, electronic cash, electronic means of payment and others.
In addition, this Law provides for the use of several types of electronic means of payment (hereinafter referred to as ESP), depending on the status of the client.
For clients - individuals, electronic means of payment are divided into:
- personalized ESP, when using which the operator identifies the client in accordance with the Law of August 7, 2001 N 115-FZ “On combating the legalization (laundering) of proceeds from crime and the financing of terrorism.” According to this ESP, the balance of electronic funds at any time cannot exceed 100 thousand rubles. or an amount in foreign currency equivalent to it (the specified amount may be exceeded due to changes in the official foreign currency exchange rate established by the Bank of Russia). The electronic money operator does not carry out the transfer electronic money, if as a result of such transfer the specified amount is exceeded. At the same time, by his/her order, an individual has the right to receive the balance (part thereof) of electronic funds and withdraw them from the electronic payment system, having received real money in several ways: to an open bank account, transfer without opening a bank account, for example, to another ESP or in cash. However, the operator charges a commission for this operation;
- non-personalized ESP, the use of which does not require client identification. According to this ESP, the balance of electronic funds cannot exceed 15 thousand rubles. (in this case, transactions in foreign currency are not carried out), and the total amount of transferred electronic funds during a calendar month cannot exceed 40 thousand rubles. An individual using a non-personalized ESP can order the transfer of electronic funds only to a bank account, and has no right to receive the balance (part of it) of electronic funds in cash.
Corporate ESPs are provided for clients - legal entities and individual entrepreneurs. For them, the operator has established mandatory client identification. The procedure for use is similar to personalized ESP with a slight difference. Thus, if the electronic money balance exceeds (more than 100 thousand rubles), the electronic money operator is obliged to credit or transfer them in the amount exceeding the specified limit to the bank account of a legal entity or individual entrepreneur without his order. And the remainder (part of it) of electronic funds can be withdrawn by a legal entity (or individual entrepreneur) from the electronic payment system and converted into real money only to a bank account. Other possibilities are excluded.
Payments by electronic money are carried out by the electronic money operator. So, according to paragraphs 1 and 2 of Art. 12 of Federal Law N 161-FZ it is a credit organization, incl. a non-bank credit organization that has the right to carry out money transfers without opening bank accounts and other banking operations related to them, provided for in paragraph 1 of Art. 1 of the Federal Law of December 2, 1990 N 395-1 “On Banks and banking". And a person who is not an electronic money operator has no right to transfer electronic money.
However, it is important to note that legal entities or individual entrepreneurs using electronic money can only be settled with individuals, they are prohibited from making such calculations among themselves, because organizations and entrepreneurs cannot be recipients of these funds in all cases except one, when the payer is an individual. That is, for example, organizations or entrepreneurs, unlike citizens, cannot pay taxes using electronic means of payment.
Notify where to go
Now let’s look at the main changes introduced by Federal Law No. 162-FZ of June 27, 2011, which affected the topic under consideration.
So, paragraph 2 of Art. 23 of the Tax Code of the Russian Federation has now been supplemented with paragraphs. 1.1, according to which taxpayers - organizations and individual entrepreneurs are required to report to the tax authority, respectively, at the location of the organization, place of residence of the individual entrepreneur about the emergence or termination of the right to use corporate electronic means of payment for electronic money transfers within 7 days from the date of occurrence (termination) such a right. For failure to comply with the above requirement, the taxpayer may be held liable under Art. 126 or Art. 129.1 Tax Code of the Russian Federation.
In addition, the concept of collecting a tax, fee, as well as penalties and fines from funds in the taxpayer’s accounts has been expanded. Thus, in case of non-payment or incomplete payment of tax in fixed time the obligation to pay tax is compulsorily fulfilled by foreclosure on funds in the bank accounts of the taxpayer (tax agent) and his electronic funds (clause 1 of Article 46 of the Tax Code of the Russian Federation).
In addition, when collecting tax tax authority Transactions on taxpayer accounts in banks and transfers of electronic funds may be suspended (clause 8 of Article 46 of the Tax Code of the Russian Federation).
Accounting for electronic funds
From the analysis of the norms of Law N 161-FZ, we can conclude that transactions with electronic funds are a non-cash form of payment, therefore it is more expedient to record them using account 55 " Special accounts in banks", and analytical accounting for this account can be maintained for each type of payment system in subaccounts.
The commission on transactions using electronic money should be charged to account 91 “Other income and expenses”, subaccount “Other expenses”.
For example:
Debit 55 Credit 62 - payment received from the buyer by electronic money;
Debit 51 Credit 55 - funds were transferred from the electronic wallet to the current account;
Debit 76 Credit 55 - commission for money transfer is taken into account;
Debit 91 Credit 76 - transfer fee included in other expenses.
To document the transactions carried out in accounting and tax accounting, it is necessary to have an operator’s report on the turnover of the electronic wallet or account.
Tax accounting of electronic funds
Personal income tax
When transferring electronic money to an individual for any product, work or service, you have the obligation of a tax agent to withhold from this personal income tax and transferring it to the budget (clauses 1 and 2 of Article 226 Tax Code RF). Therefore, the tax must be transferred to the budget on the day when electronic money will be transferred to an individual (clause 6 of Article 226 of the Tax Code of the Russian Federation).
At the moment the electronic money operator notifies you about the availability of your electronic wallet money can be concluded that you have received payment. Thus, if there has been payment (partial payment) for goods on account of upcoming deliveries of goods, you have the obligation to calculate VAT by applying the norms of paragraph 1 of Art. 167 Tax Code of the Russian Federation. That is, the receipt of money from an individual to your electronic account before the goods are shipped is an advance payment. In this case, the document confirming the date of receipt of money will be the operator’s report on turnover.
In addition, let me remind you that when purchasing goods, works or services from an individual, an invoice is issued in one copy for yourself (since an individual does not need an invoice to calculate taxes) and VAT is charged on the amount of the advance received on the electronic account. And after shipment, VAT is deducted.
Income tax
The taxpayer can include the commission for transactions with electronic money as part of other expenses that reduce tax base for income tax (clause 25, clause 1, article 264 of the Tax Code of the Russian Federation).
The answer to the question “What is an electronic means of payment?” can be found in the legislation of the Russian Federation.
Electronic means of payment
Excerpt from Federal Law dated June 27, 2011 N 161-FZ “ON THE NATIONAL PAYMENT SYSTEM” :
An electronic means of payment in the terminology of Law N 161-FZ (clause 19 of Article 3) is a means and (or) method that allows a client of a money transfer operator to draw up, certify and transmit orders for the purpose of transferring funds using special technologies and storage media.
Funds transfer operators are key actors in the national payment system. These are organizations that have the right to transfer funds. They are:
— Bank of Russia;
— Vnesheconombank;
— credit organizations that have the right to transfer funds.
2. Types of electronic means of payment
There are two types of electronic means of payment that individuals can use: personalized and non-personalized means of payment.
A personalized means of payment is used when individuals transfer amounts exceeding 15,000 rubles or an equivalent amount in foreign currency. With this type of electronic means of payment, information about the client is established using original documents or copies certified by a notary. The operator guarantees non-disclosure of this information to third parties. All payments are identified using this type of means of payment, and the balance of electronic money should not exceed 100,000 rubles (or an equivalent amount in currency at the Bank of Russia exchange rate).
An electronic means of payment is non-personalized if the client has not been identified, i.e. the operator has not established information about the client. In this case, the limit on transactions and cash balance is less than with a personalized means of payment.
The total volume of transferred funds from one non-personalized means of payment should not exceed 40,000 rubles. per month, and the balance at any time must be less than 15,000 rubles.
We can conclude that when identifying his client, the operator trusts him more - this is reflected in the amount with which the client can operate. A non-personalized account is limited in such possibilities.
Legal entities and individual entrepreneurs must undergo identification when creating a corporate electronic means of payment. The balance of funds on such means of payment at the end of the working day should not exceed 100,000 rubles, or an amount in foreign currency equivalent to 100,000 rubles. at the Bank of Russia exchange rate.
3. Purpose of an electronic means of payment
The electronic means of payment is designed to increase the speed of transmission of payment instructions. Thanks to this type of means of payment, the processing of information on banking transactions, and the cost of processing payment documents is also reduced.
The following appointments are more related to advantages:
- Convenience. This makes it more convenient for the buyer to have several payment cards than a bunch of money and change in your wallet, but you should also know that electronic means of payment do not have the official status of legal tender.
- Using plastic card, it can be used as a virtual storage of funds.
- If the card is stolen, the owner can save money by blocking the card.
All of the above reflects the answer to the question “What is an electronic means of payment?”
