Non-cash payments are a special type of 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 offset mutual demands. 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(V non-cash form- that is, in the form of an entry on the appropriate 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
The law allows customers served by a bank to withdraw their settlement documents. However, in practice, returning a non-cash payment entails a whole series of procedures.
- 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).
- If a return is required by a store customer returning an item, then several options are possible: transfer of the required amount by 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”. Commission at non-cash payments, Unlike payment systems, taking 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 the appropriate forms of documents for recording 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).
Moscow, January 23 - RIA Novosti, Valeria Khamraeva. Russians may soon be limited in their ability to pay in cash. Finance Minister Anton Siluanov proposes to set the bar for cash purchases. Goods costing more than the fixed price will be purchased only by bank transfer.
The Ministry of Finance proposes to send Russia from cash to non-cashThe legislative restriction on cash payments, which Finance Minister Anton Siluanov proposed on Thursday, can create a lot of problems for both citizens and companies, experts say. First, it is necessary to make payment for goods and services by bank card a ubiquitous, accessible and inexpensive service, and also to increase the number of ATMs, they note.This is not the first time that the Ministry of Finance has expressed the idea of a massive transition of the population to non-cash payments - the department prepared a similar bill back in 2013, but it was never adopted. Then the department proposed allowing cash payments for goods worth up to 600 thousand rubles. It was assumed that then the bar would be lowered to 300 thousand rubles.
“Such a restriction may include both the purchase of an apartment, expensive equipment or equipment, and a one-time purchase of a set of goods for an amount exceeding the established amount - for example, a set of furniture for a room, or equipment for the home,” suggests Egor Krivosheya, a specialist in research activities of the department. Finance, payments and e-commerce" Moscow School of Management SKOLKOVO.
Finance Minister Anton Siluanov believes that such a measure will contribute to the “whitening” of the economy and an increase in the share of taxes in the budget. However, notes Yegor Krivosheya, “non-cash payments are unlikely to increase transparency Russian market and profit in terms of tax accounting". Because current legislation All trading enterprises and so must transmit information about transactions to tax authorities. However, the expert is confident that non-cash payments will increase account balances and the average check in stores, which can have a positive impact on sustainability banking system and economic growth.
We adopted experience
The idea of introducing an upper limit for cash payments is not new: similar restrictions are actively used abroad. For example, in Greece it is impossible to pay in cash for purchases over 1.5 thousand euros. In Italy, the bar is even lower - here you can buy goods worth no more than 1 thousand euros for cash.
A Central bank At the end of last year, Sweden did not rule out the option of completely abandoning paper banknotes and replacing all payments with electronic ones. According to the vice-president of the Swedish Central Bank, citizens of the kingdom do not need paper money, since they prefer non-cash payments. Many stores in the country do not accept cash payments; tickets for public transport can also only be purchased using bank card, and cashless payments are available even in churches.
In total, cash last year accounted for only 2% of the country's total money exchange and, according to Central Bank forecasts, this figure is tending to decrease.
A similar project, but on a much smaller scale, was tested by Sberbank last October. Thus, the regional center of Zelenodolsk in Tatarstan with a population of about 100 thousand people has turned into a completely “cashless city”. 70% of the city's retail and service outlets now have terminals that accept cards for payment using contactless technology. In parallel, the government launched a program that allows you to use the same cards to travel to public transport, as well as for the use of social and medical infrastructure.
According to the head of Sberbank, German Gref, the project was more than successful, which once again proved that Russia will be able to completely move away from cash. According to his calculations, this could happen in 10 years.
At the beginning of the journey
This period may not be enough, suggests Yegor Krivosheya. According to him, the move away from cash in Sweden is a consequence high level financial literacy population, which cannot be said about Russia. “However, this does not mean that Russia is far from a cashless economy, it is already on the way to it, because a cashless economy is not a situation of a complete transition to non-cash payment methods,” the expert notes.
However, so far Russia is lagging behind on this path. Today, about 275 bank card terminals are installed per 100 thousand people. This is almost 10 times lower than in the USA, Singapore or Europe. The main problem is that many merchants do not understand the benefits of accepting cashless payment methods.
Meanwhile, notes Krivosheya, by attracting client-holders credit cards, the growth of the average check may be 15-20%. In addition, with non-cash payment, the risk of receiving counterfeit banknote or the influence of the human factor on receiving funds and issuing change.
Cashless means safe
Not only commercial enterprises, but also ordinary citizens are afraid of non-cash payments. Mastercard research shows that the main reasons people don't use bank account or others banking services- this is a lack of knowledge and distrust of banking sector. Only 22% consider the security of storing funds to be the main advantage of a bank account.
The population does not realize that non-cash payments are safer than cash, notes Yegor Krivosheya. “Even in cases of illegal actions, banks return money to the client if the error was not his fault,” he notes. Often, it is the buyer himself who is to blame for the loss of his funds from a bank card.
Thus, according to a SKOLKOVO expert, 63% of citizens lost their money due to online purchases in unscrupulous stores, another 12% - due to participation in various Internet competitions offering to gain greatest number"likes".
Increasing the financial literacy of the population will not only correct this situation and eliminate unscrupulous online players, but will also allow a painless transition to mass non-cash payments over time, Krivosheya is sure.
Settlements with customers and clients must be formalized by issuing cash receipt or BSO.
Thus, if payment to the account comes from a company or individual entrepreneur there is no need to use the cash register, but if from individual, then definitely.
Deadline for switching to online cash registers upon receipt of payment to the bank account
Since before the amendments to Law No. 54-FZ, individual entrepreneurs and organizations that received payments from citizens by bank transfer were not required to use cash registers, new law provided for a one-year deferment for them - until July 1, 2018.
Table No. 1. Time frame for switching to the online checkout when paying by bank transfer
Features of the formation and issuance of a cash document when paying by bank transfer
Upon receipt of payment to the bank account from an individual, the seller is obliged to generate and send to the buyer cash document: check or BSO.
The document must be sent to electronic form taking into account all the requirements imposed by law, in particular, Law No. 54-FZ.
Requirements for a cash document generated upon receipt of payment by bank transfer
Scroll mandatory details, which the cash document must contain, are given in paragraph 3 of Art. 1.2 of Law No. 54-FZ of May 22, 2003. In particular, these include:
- CCP registration number.
- Amount, date and time of settlement (receipt of funds to the account).
- Fiscal sign of the document.
- Information about the resource where the document can be downloaded and subsequently printed on paper.
According to the specified document, the refund of funds received through non-cash payments, produced credit institution, which previously accepted these funds, according to the payment register or electronic journal containing information about the return of goods (refusal of services). For clarity, let's consider this process step by step.