Question:The organization carries out wholesale and retail New Year's packaging, New Year's gifts and related products. Goods are sold to organizations, individuals and individuals. Along with the goods, customers are issued invoices and invoices. Payment for goods is carried out by buyers or through cashless payments through credit institutions followed by crediting money to the organization’s bank account under a settlement and cash services agreement between the bank and the organization, or using cash. Bank cards they are not accepted for payment, since the annual revenue does not exceed 60 million rubles.
Including from the explanations of the Ministry of Finance of Russia, it follows that if cash payments for goods made by customers (including individuals) are made through non-cash payments through credit institutions with subsequent crediting of funds to the settlement account of a trade organization under an agreement on settlement and cash services between the bank and the organization, the trading organization does not need to use cash register equipment, since the revenue when the buyer pays for the goods does not go to the organization’s cash desk, but to its current account in the form of cashless cash receipts.
Does trade organization appear in connection with entry into force Federal law dated 03.07.2016 N 290-ФЗ "On amendments to the Federal Law" On the use of cash registers when making cash settlements and (or) settlements using payment cards "and certain legislative acts Russian Federation"the obligation to apply CCP when paying for goods by individuals through cashless payments through credit institutions with crediting funds to the settlement account of a trade organization, when the proceeds when a buyer pays for goods does not go to the organization’s cash desk, but to his current account in the form of cashless cash receipts?
Answer: The Department of Tax and Customs Policy reviewed the appeal and on the use of cash registers (hereinafter - CCP) reports the following.
In accordance with paragraph 1 of Article 1.2 of the Federal Law of 05.22.2003 N 54-ФЗ "On the use of cash registers in cash payments and (or) settlements using electronic means of payment" (as amended by the Federal Law of 03.07.2016 N 290-ФЗ "On amendments to the Federal Law" On the use of cash registers when making cash settlements and (or) settlements using payment cards "and certain legislative acts of the Russian Federation") (hereinafter - Federal Law N 290-ФЗ) (hereinafter - Federal Law N 54-ФЗ) KKT is applied on the territory of the Russian Federation in mandatory all organizations and individual entrepreneurs when making their calculations, with the exception of cases established by Federal Law N 54-ФЗ.
Federal Law N 54-ФЗ is not provided special conditions (exceptions) in relation to the application of CCP for the user (seller) when the buyer pays for the goods through a payment order through credit organization.
Moreover, in accordance with paragraph 2 of Article 1.2 of Federal Law N 54-ФЗ, when calculating, the user must issue cash receipt or form strict reporting on the paper carrier and (or) if the buyer provides the user until the subscriber number or address is calculated email send a cashier's check or strict reporting form to electronic form the buyer at the provided subscriber number or email address.
At the same time, we inform that this letter of the Department does not contain legal norms or general rules specifying regulatory requirements, and is not regulatory legal act. In accordance with the letter of the Ministry of Finance of Russia dated 07.08.2007 N 03-02-07 / 2-138, the sent opinion of the Department is of an informational and explanatory nature regarding the application of the legislation of the Russian Federation and does not prevent it from being guided by the norms of the law in an understanding different from the interpretation set forth in this a letter.
Deputy Director of the Department
V.A. PROKAYEV
Question: The organization carries out wholesale and retail trade in New Year's packaging, New Year's gifts and related products. Goods are sold to organizations, individuals and individuals. Along with the goods, customers are issued invoices and invoices. Payment for goods is carried out by buyers either by bank transfer through credit institutions with the subsequent crediting of money to the organization’s bank account under an agreement on settlement and cash services between the bank and the organization, or using cash. Bank cards are not accepted for payment, since the annual revenue does not exceed 60 million rubles.
Including from the explanations of the Ministry of Finance of Russia, it follows that if cash payments for goods made by customers (including individuals) are made through non-cash payments through credit institutions with subsequent crediting of funds to the settlement account of a trade organization under an agreement on settlement and cash services between the bank and the organization, the trading organization does not need to use cash register equipment, since the revenue when the buyer pays for the goods does not go to the organization’s cash desk, but to its current account in the form of cashless cash receipts.
Do trading organizations appear in connection with the entry into force of the Federal Law of 03.07.2016 N 290-ФЗ “On Amendments to the Federal Law“ On the Use of Cash Register Machines in Cash and (or) Payment Using Payment Cards ” and certain legislative acts of the Russian Federation ”the obligation to apply CCPs when paying for goods by individuals through cashless settlements through credit institutions with crediting funds to the settlement account of a trade organization, when the proceeds from paying for goods by the buyer do not go to the organization’s cash desk, but to their current account in non-cash cash flow?
Answer:
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
The Department of Tax and Customs Policy reviewed the appeal and on the use of cash registers (hereinafter - CCP) reports the following.
In accordance with paragraph 1 of Article 1.2 of the Federal Law of 05.22.2003 N 54-ФЗ “On the use of cash registers in cash payments and (or) settlements using electronic means of payment” (as amended by the Federal Law of 03.07.2016 N 290-ФЗ “On amendments to the Federal Law“ On the use of cash registers when making cash settlements and (or) settlements using payment cards ”and certain legislative acts of the Russian Federation”) (hereinafter - Federal Law N 290-ФЗ) (hereinafter - Federal Law N 54-ФЗ) CCP is applied on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make settlements, with the exception of cases established by Federal Law N 54-ФЗ.
Federal Law N 54-ФЗ does not provide for special conditions (exceptions) regarding the use of CCP for the user (seller) when the buyer pays for the goods through a payment order through a credit institution.
Moreover, in accordance with paragraph 2 of Article 1.2 of Federal Law N 54-ФЗ, when performing the calculation, the user is obliged to issue a cash receipt or a strict reporting form on paper and (or) if the buyer provides the user with a subscriber number or email address before sending the cash a check or a strict reporting form in electronic form to the buyer at the provided subscriber number or email address.
At the same time, we inform you that this letter of the Department does not contain legal norms or general rules specifying regulatory requirements, and is not a regulatory legal act. In accordance with the letter of the Ministry of Finance of Russia dated 07.08.2007 N 03-02-07 / 2-138, the sent opinion of the Department is of an informational and explanatory nature regarding the application of the legislation of the Russian Federation and does not prevent it from being guided by the norms of the law in an understanding different from the interpretation set forth in this a letter.
Buyers transfer money for goods to a bank account through a bank account. Should the seller apply CCP in this case? Yes, it should, according to the Ministry of Finance of Russia (letter of 04.28.17 No. 03-01-15 / 26324). However, experts at "Accounting Online" consider the position of the Ministry of Finance erroneous.
Ministry of Finance position
As you know, cash registers are used by all organizations and individual entrepreneurs in making settlements (Clause 1, Article 1.2 of the Federal Law of 05.22.03 No. 54-FZ). Cases when it is not necessary to use CCPs are listed in Section 2 of Law No. 54-FZ. In particular, organizations and entrepreneurs who sell ice cream and non-alcoholic drinks on bottling, render shoe repair services, and manufacture and repair metal haberdashery and keys are also exempted from the use of cash registers. And when the buyer pays for the goods through a payment order through a credit institution, the law does not provide any exceptions for the seller. So, with this method of calculation, the use of cash registers is mandatory, the authors of the letter said.
Expert Comments
The arguments of the authors of the letter are erroneous and lead to an incorrect interpretation of the law. Alexander Pogrebs, the chief consultant of the “Accountancy Online” forum, and Alexey Krainev, lawyer of “Accountancy Online”, are sure of this. The comments that they gave independently from each other are generally identical and contain the same conclusion: money transfers by a payment order through a credit institution are not recognized as settlements for the purposes of the CCP law, and it is not necessary to use CCP in such transfers.
Alexander Pogrebs:
- In my opinion, the position of the Ministry of Finance is based on an erroneous reading of Law No. 54-FZ. Yes, all organizations and individual entrepreneurs are required to apply CCP in the calculations. Exceptions are cases specified by law. It is difficult to argue with these theses of the Ministry of Finance. But the conclusion that payment by a payment order through a bank is not an exception cannot be agreed.
Let’s read the definition of the concept of “settlements” given in article 1.1 of Law No. 54-FZ: “settlements are the receipt or payment of funds using cash and (or) electronic means of payment ...”
Non-cash transfers from a current account using a payment order are not named in the definition.
It can be assumed that the authors of the letter mixed up cashless payments through a bank with electronic means of payment. Well, let's see how the Federal Law of 06.27.11 No. 161-FZ “On National payment system»Defines electronic money and electronic means of payment (clauses 18 and 19 of Article 3 of Law No. 161-FZ). The emphasis in the definition is on the fact that these are cashless payments. But there are no more intersections with by bank transfers from account to account. Moreover, it clearly states that electronic money is transferred to each other “without opening a bank account”. But the conclusion follows is quite certain: electronic systems payment - this is non-cash payments using information and communication technologies (Internet), electronic storage media (payment cards), as well as other technical devices. As you can see, payments from the current account with a payment order do not fit this definition.
Based on the foregoing, it can be argued that Law No. 54-FZ regulates only cash payments and payments by electronic means of payment. Cashless payments through the bank this law does not regulate. This means that it is not necessary to apply CCP in the case when the buyer pays for the goods from the settlement account by creating a payment order.
Alexey Krainev:
- Unfortunately, a gross methodological error crept into the reasoning of the authors of the letter in question by the Ministry of Finance. The conclusion that with cashless payments it is necessary to use CCP, the financial department justifies it as follows. The relevant law governing the use of cash registers in settlements (dated 05.25.03 No. 54-FZ) does not provide for any special conditions or exceptions for operations involving the sale of goods if payment is made through a credit institution (i.e., a payment order with the buyer's account, or by transfer without opening an account in the manner prescribed by paragraph 2 of article of the Civil code of the Russian Federation) And this is true - the law does not contain such features.
But from this, the Ministry of Finance experts make a methodologically incorrect conclusion: since there are no features or exceptions, it means that you need to use CCP. In fact, this is not so: this law, in principle, does not regulate the relations arising from such non-cash payments. And only because of this they do not establish any features or exceptions.
Moreover, if earlier this clearly followed from the very name of the law (“On the use of cash registers in cash payments and (or) payments using payment cards”), now to understand this feature, it is necessary to study article 1.1, where basic concepts are given for the purposes of the CCP law. It provides a definition of the term “calculations”. Under them, in particular, are meant the receipt or payment of funds using cash and (or) electronic means of payment for goods sold, work performed, services rendered.
As you can see, in relation to payments for goods sold, work performed or services rendered by settlements for the purposes of the CCT law, only acceptance or payment of cash and electronic means of payment is recognized. Classic non-cash payments (i.e. settlements by payment orders through a credit institution) do not apply to electronic means of payment. This follows from the definition given in paragraph 19 of Art. 3 of Federal Law of June 27, 2011 No. 161-ФЗ “On the National Payment System” and is confirmed by the information of the Bank of Russia “Answers to questions related to the application of certain provisions of Federal Law of June 27, 2011 No. 161-ФЗ“ On the National Payment System "” .
By virtue of paragraph 1 of Art. 1.2 of the CCT Law, cash registers are used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs precisely when they make settlements. And since the transfer of money by a payment order through a credit institution is not recognized as a calculation for the purposes of the CCP law, a cashier check or BSO is not required in this case.
Note that the situation is much more complicated if the transfers are made using Internet banking, or through analogue systems of the classic bank-client. Such technical means formally fall within the definition electronic means payment specified in Law No. 161-FZ, which is also indicated in the above information of the Bank of Russia. It turns out that with such payments it is already necessary to apply CCP, unless, of course, we are talking about receiving money from an organization or individual entrepreneur (Clause 9, Article 2 of the CCP Law).
Please note: from July 1, KKT owners will be required to use online cash desks, which allow you to transfer data about punched checks to the server tax service. For this, the owners of the CCP will have to conclude an agreement with the operator of fiscal data (OFD), through which the information will be transferred to the Federal Tax Service.
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