Use of cash registers located outside the place of settlement
What regulates the use of a remote cash register when making payments to individuals?
Cash register equipment, after its registration with the tax authority, is used at the place of settlement with the buyer (client) at the time of settlement by the same person who makes settlements with the buyer (client), except for established cases (clause 1 of Article 4.3 of Federal Law No. 54 -FZ).
In case of acceptance of payment by a courier at the exit with a punched receipt, through a remote cash desk. Is it possible to issue only an electronic check to the client?
Cases in which the user has the right to use a cash register (with the exception of a cash register used in a regime that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through a fiscal data operator) located outside the place of settlement are established by clause 5.6 of Article 1.2 of Federal Law No. 54 -FZ.
Is it necessary to indicate the “Place of payment” tag if payment from individuals comes to the bank account?
Federal Law No. 54-FZ does not limit the user in choosing the address and place of installation (application) of the cash register used when making non-cash payments, excluding the possibility of direct interaction between the buyer (client) and the user or his authorized person.
As the place of installation (use) of the cash register, the registration application should indicate information about the exact location of the premises where the cash register is located (for example, North wing, floor 2, pavilion No. 3).
How long should you keep an acquiring receipt?
Many banks specify the storage period for slips in the contract. Most often it is 3 years. If there is no such clause, then you need to focus on the legislation.
In paragraph 362 of Order No. 558 of the Ministry of Culture of Russia, primary cash documents are stored for 5 years. The storage period is calculated from January 1 of the year following the year of completion of their records management.
For example, the payment was made on June 7, 2021. The storage date for slips begins on January 1, 2021. They can be disposed of on January 1, 2025.
Name of the item of payment in the cash receipt
How unique should the name of a product or service be on a receipt? For example, if, so to speak, a “meat grinder” is sold, is this name on the receipt sufficient if there are no other products with the same name in the assortment? Or do you need to specify the name of the product in any case?
In accordance with paragraph 1 of Article 4.7 of Federal Law No. 54-FZ, a cash receipt (CSR) must contain the name of goods, work, services (if the volume and list of services can be determined at the time of payment), payment, payment.
At the same time, Federal Law No. 54-FZ does not contain provisions specifying the requirements for the “name of goods (works, professional income tax)” in relation to income subject to professional income tax (clause 2.2 of Article 2 of Federal Law No. 54-FZ).
The buyer pays for the goods at the checkout and then goes to pick it up at the warehouse (about 30-50 minutes will pass from the moment of payment to the moment of receipt). Do you need to generate two checks (prepayment at the cash register and then Full payment at the warehouse) or is one enough at the cash desk immediately for Full payment?
Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/ [email protected] provides for the corresponding characteristics of the payment method (tag 1214), including “full advance payment before the transfer of the subject of payment - 100% advance payment”, “advance payment”, “full payment, including taking into account the advance payment (prepayment) at the time of transfer of the subject of payment - full payment.”
Thus, if payment for the subject of payment occurs before the moment of its transfer, then the indicator of the payment method “100% prepayment” or “advance payment” should be used if the name and volume of services are unknown at the time of payment.
When selling premises, a plot of land, or a residential building to an individual, is it necessary to have an online cash register of the organization when money is received into the organization's current account? If so, what is the sign of advance or sale? The transfer and acceptance certificate is signed on the day the funds arrive, and registration for the new owner occurs 14 days later.
Cash register equipment is used when receiving money for goods, including real estate under sales contracts.
Housing services (maintenance of common property of apartment buildings), simplified tax system for income and expenses. QUESTION. Is it necessary to generate checks for prepayment and offset of prepayment if the payer is an individual? the person pays for the services of the current month. For example, 08/13/2020 — pays for the service for August 2021. fully?
Upon transfer of the subject of payment (issuance of an invoice for housing and communal services), a second cash receipt is generated with the sign of the payment method “full payment” indicating the previously paid amount.
In turn, if the day of payment and shipment coincide, income for tax purposes is recognized on the cash basis, then with the consent of the client, the cash register user can generate one check with the sign of the payment method “full settlement” at the time of receiving 100% prepayment.
Regarding payments (cash or using electronic means of payment) between legal entities, does the CCT not apply in this case?
In accordance with paragraph 9 of Article 2 of Federal Law No. 54-FZ, CCT does not apply when making non-cash payments between organizations and (or) individual entrepreneurs, with the exception of settlements carried out by them using an electronic means of payment with its presentation.
In this regard, when making payments in the form of loans to pay for goods (works, services), offset of prepayment and (or) advances, counterclaims between organizations and (or) individual entrepreneurs, the use of cash register equipment is not required.
Our organization is an agent. We are engaged in booking air tickets. Very often there are such cases: the buyer gives an order to book an air ticket, we process it. Then, without paying for it yet, he refuses it after a few days. How many checks should we punch in this case? Only for your fee, when the buyer actually brings the money? Or 3 checks: 1 - at the time the ticket is issued (with a credit sign), 2 - at the time the ticket is returned (credit refund) and 3 - when the buyer brings money to pay our fee for issuing the ticket?
Payments mean, in particular, the acceptance (receipt) and payment of funds in cash and (or) by bank transfer for goods, work, services, as well as the acceptance (receipt) and payment of funds in the form of advance payment and (or) advances , offset and return of prepayment and (or) advances, provision and repayment of loans to pay for goods, work, services, or provision or receipt of other consideration for goods, work, services.
Thus, cash register is used, in particular, when accepting funds for goods, work, services, including in the form of advance payment, when offsetting (returning) advance payment upon shipment of goods, performance of work, provision of services.
In this case, when booking (temporarily reserving a place in an automated system), payment or transfer of the item of payment does not occur, and accordingly, the obligation to use cash register does not arise.
However, if the reservation is a separate paid service, then the cash register is applied in the generally established manner.
Why do you need an acquiring check?
When carrying out any transaction using a card, be it a sale or a return, the cash register or terminal prints two receipts: one is given to the buyer, the other remains at the point of sale. The buyer can do with it at his own discretion, but the cashier is obliged to keep it.
A bank or payment system can request a slip at any time to verify payment details and prevent fraud on the part of the merchant and the buyer. The cardholder can also challenge the transaction. For example, when the card was stolen. In this case, the bank can also request a slip.
Other cases when a slip may be required:
- cancellation of the purchase on the day of payment;
- reconciliation of results;
- resolving disputes with the buyer;
- checking of unauthorized payments.
Using cash registers and sending a cash receipt upon receipt of payment from third parties
Who should I send the check to if:
- an individual pays for another individual organization to a bank account
- for a non-resident (legal entity) an individual (third party) pays for the service
- settlement between an individual and a legal entity, paid by a relative or other third party
When making a payment, the user is obliged to issue (send) a cash receipt (CSR) to the buyer (client).
For the purposes of using cash registers, it is important not for whom the payment was made, but by whom exactly and in what way. The buyer (client) should be understood as an individual or legal entity who pays for goods, work or services.
In this regard, if an individual pays for a legal entity, then such a settlement will be identified as a settlement with an individual, which will require the use of a cash register and the generation of a cash receipt.
At the same time, when making non-cash payments, which exclude the possibility of direct interaction between the buyer (client) and the user or his authorized person, organization (individual entrepreneur), all measures must be taken to obtain the buyer’s (client’s) data for sending a cash receipt. This position is set out in the letter of the Ministry of Finance of Russia dated November 23, 2018 No. ED-4-20/22775.
That is, if payment is received for the item of payment from a third party, for example, a relative of the person with whom the agreement was concluded, a cash receipt must be issued and sent to the payer.
When accepting funds into a current account, does a housing cooperative have to punch a check? The money comes from residents.
In accordance with paragraph 13 of Article 2 of Federal Law No. 54-FZ, CCT may not be used when making payments by housing cooperatives for the provision of services to their members within the framework of the statutory activities of cooperatives, as well as when accepting payments for residential premises and utilities.
At the same time, the provisions of paragraph 13 of Article 2 of Federal Law No. 54-FZ do not apply to cash payments, as well as payments with the presentation of an electronic means of payment, subject to direct interaction between the buyer (client) and the user of cash register equipment.
How to store an acquiring receipt
There are no recommendations in any regulatory document on the storage of acquiring receipts. It turns out that each retail outlet solves this issue independently: puts it in paper boxes or puts it in a bag. The main thing is to be comfortable.
When storing documents, it is worth remembering that slips are printed on thermal tape, so the text can be erased from high temperature or friction.
To make searching for documents more convenient, it is better to put all receipts for one day in chronological order into one file and combine them by month.
How do payments occur using cards?
Recently, suppliers of goods and services are increasingly providing customers with the opportunity to pay using plastic cards. This type of mutual settlement is called acquiring.
When acquiring, the supplier enters into an agreement with the bank, and the bank installs an electronic device (POS terminal) in the office or store that allows you to read information from the client’s cash card. In addition, the bank opens an account for the supplier into which the proceeds will be received.
At the time of payment, the required amount is debited from the client’s card, and after some time (usually a day or two) is credited to the seller’s bank account.
If trade is carried out via the Internet, buyers most often pay directly on the supplier’s website without using a POS terminal. In this case, the client fills out a special secure payment form and indicates information about his card in it.
After this, the money is debited from the card and credited to the supplier’s account. This payment method is conventionally called Internet acquiring.
For acquiring services (including Internet acquiring), the bank charges the supplier a fee in the form of a percentage of the payment amount. The percentage is withheld immediately at the time of payment, and the proceeds go to the seller’s account minus the interest.
Revenue from acquiring in tax and accounting
In accounting, income in the form of revenue received through plastic cards is generated on the day the client pays for the product or service. Until the money debited from the client’s card reaches the supplier’s bank account, it should be reflected in account 57 “Transfers in transit.”
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After being credited to the bank account, they must be written off as a debit to account 51 “Current accounts”.
Please note: despite the fact that the proceeds are credited to the current account minus the interest withheld by the bank, income must be generated for the full amount of the proceeds. Companies and entrepreneurs using the simplified tax system must show in the book of income and expenses exactly the full revenue, that is, not reduced by the bank interest.
In accounting, fees for bank services are classified as other costs on the basis of clause 11 of PBU 10/99 “Organizational expenses”.
Refund of money received via payment card
If a client, for one reason or another, refuses a product or service paid for with a plastic card, the seller is obliged to return the money to him. In this case, the refund must be made to the card; funds cannot be returned in cash from the cash register.
Expert opinion
Kuzmin Ivan Timofeevich
Legal consultant with 6 years of experience. Specializes in the field of civil law. Member of the Bar Association.
In accounting, when returning money to a customer’s card, they most often use a reversal of transactions created at the time of purchase. Simply put, the cancellation of revenue is shown in two transactions.
The first is for the debit of account 90 and the credit of account 62, the second is for the debit of account 62 and the credit of account 57. Then, after debiting money from the supplier’s bank account, a posting is made to the debit of account 57 and the credit of account 51.
We are publishing another question that came to us through the feedback form from one of the pages of our website. From: Olga Subject: Do I need to issue a cashier's check when paying to a bank account or transferring using a card number?
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Payment reconciliation
Every day the Z-report closes the shift. Among other things, it displays information on non-cash payments. To make sure that all payments went through the cash register correctly, you need to check the quantities and amounts on slips and in z-reports. If there are discrepancies, then you need to look for the reason: the check was lost, it was not printed, or the payment was not authorized.
In problematic situations, in the middle of the working day you can make an X-report and verify payment amounts. This is useful to do if there is any doubt whether the payment went through or not.
Returning goods when paying with a plastic card
The procedure for returning goods when paying by card is the same as when paying in cash.
First, the buyer fills out an application for returning the goods, which indicates the contact and passport details of the person returning the goods, as well as the reason for the return. Then the seller generates a regular check with the payment type “receipt return”. At the end, the seller prepares an invoice for the returned goods.
Note: refunds are made to the card used to pay for the goods.
