How to register an Internet business in the tax office and withdraw money to a current account So, you are ready to make money through the Internet, receiving legal income. This is quite real, and not as difficult as it seems at first glance. Of course, registration in

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In fact, all large companies or enterprises start their activities by opening a checking bank account. How to issue an invoice for payment by bank transfer and why is it needed? According to the law, the amount exceeding 60,000 rubles must be paid through the cashless settlement system.

Cashless settlement is carried out without the material availability of money, that is, by electronic system by transferring currency to the bank accounts of organizations or entrepreneurs. It should be noted that non-cash payments play a huge role in the development of the turnover of funds, the limitation of cash, and the costs of currency circulation in the country.

All non-cash payments must be carried out in compliance with the law of legal norms. According to federal law No. 161-F3, transactions related to payment for services carried out via the electronic settlement system are required to go through only credit institutions and with the consent of the client. If you violate this law, then this can incur a serious fine, since tax office carefully monitors all receipts.

It is much wiser to protect yourself from unnecessary troubles, moreover, in compliance with all the rules, financial immunity and a good reputation are acquired. Operations will accelerate, it will be possible to make unintentional fixing of transactions. All payment transactions are recorded in the database, and in the event of conflict situations, there is proof of past payment, they can be provided at any time by making a printout.

The functionality of the current account is developed not only in one direction - receiving payment for a product, service, product of work, but also for paying large purchases, for example, raw materials.

It is convenient to use cashless payments. Nowadays many banks have individual computer programs for bank users, which are installed on clients' personal computers. The client at any time, being at home or on vacation, can replenish or withdraw money from the personal account, pay for services or purchases, all information about the state of the subscriber's personal account is also available.

If you are not a registered user in such a program and you need to pay an invoice, get cash, make a deposit, then there are special machines for such operations. Most often they are located in bank branches or located in various parts of the city.

Invoice or bank transfer form

An invoice or otherwise an invoice is a sales document in which grouped information is collected: the price of payment for the product (service), the quantity of products, the date of the maximum payment date of the invoice, the invoice for payment is issued after the final acceptance of the order by the official representative to the consumer.

An authorized representative is a seller, contractor, or service provider. Consumer is a customer or client.

The invoice can be printed on the letterhead of the company or organization. Do not forget that it is the account that is one of the constituent aspects of the organization's face. When drawing up an invoice, it is advisable to include the corporate identity, slogan, design or advertising of the company, although all this is an optional condition. The appearance of the account completely depends on the industry, the direction of the company.

An electronic invoice is an important document for both parties, like any other official document, the representative must keep a copy, and the consumer will need a duplicate to register the purchase. Mandatory features in the process of drawing up an invoice are an electronic signature and the presence of all the data of the form.

What is an electronic signature of an organization and an individual entrepreneur?

An electronic signature is a part in an electronic document that contains a set of individual numbers assigned to a specific person or organization.

• Painting in electronic form for an individual entrepreneur.

Always, in all documents, including the electronic signature, the individual entrepreneur signs himself. If the individual entrepreneur is absent and does not have the opportunity to sign (being away, on vacation or in the hospital), then the signature can be put by a trusted person (deputy or accountant).

• Organization.

Putting a signature in an organization is much more difficult, since several people are involved in this process at once - a director and an accountant. If the organization is small, then it is quite possible that the director may also be an accountant by deputy, then the signature is put from one person. But if there are two different people in positions, there must be two signatures; for this, two columns are highlighted in the invoice form.

Components of filling out the form for payment by bank transfer

• Information about the official representative.

This section includes all possible data about the performer, his name, surname, address, type of activity, information on which you can contact, information about payments.

If the company has a certain organizational and legal form, then you need to enter the information of a specific place of management of the enterprise. For example, a company abroad (Europe, America). The information provided includes: the legal address of the organization and the registration code.

• Current account characteristics.

Account characteristics - these are all the nuances associated with the conclusion of a business agreement of the transaction, they include: order number, date of conclusion, date of the deadline for payment, last name, first name and patronymic of the customer, cost of services.

To designate the deadline for payment, there is a special term "net 30", that is, the payment must go through no later than 30 days from the date of the contract. The form is marked as "5 \ 14 net 30", translation: a five percent discount is valid for payment in 14 days and the deadline for payment is 30 days.

This term is best used if your customer is familiar with business language. If the customer is a regular customer, then use everyday language "Please note that the payment must go through no later than 30 days, namely 29/09/2012".

The transfer of funds can take place in an international format, there is a risk that there will be confusion between different time zones. For a more accurate design, it is better to write the month in words, for example, September 29, 2012.

The term “Upon receipt” stands for “pay instantly upon receipt”, however some customers have had difficulty with this. Instead of paying right away, they believed that payment could be made at their convenience. Therefore, with some more and more often began to meet the signature "pay immediately."

• Customer

In this field, we indicate everything that you need to know about the client. His last name, first name, patronymic, address, contact information for communication.

• Name

The form itself has the name "invoice", but the name may vary depending on the type of activity: "invoice", "proforma invoice", "invoice", "quick invoice".

The account number is a unique set of numbers that determines the order in which it matches. Each account must have its own unique serial number.

The legislation of some countries requires the numbering of accounts in ascending order, but if you do not want to convey to the client the amount of your payments, you can change the numbers in places, for example, "account # 0006", followed by "account # 0012", "account # 0020".

• List of goods and services

A special list of what the client should receive for a certain amount of money is drawn up: the name of the product or service, the price for one unit of goods, the amount of discount and payment, tax, the final amount to be paid.

In this section, you need to show as much accuracy and specificity as possible, all amounts, names must be written correctly and not to make mistakes. Indicate the price for a single item, or if it is an hourly job, then the cost of the service per hour.

• Notes (edit)

Here you can specify various information for the client. You can attribute gratitude, or warn about the due date. Indicate another type of payment for services.

Errors that are allowed when drawing up an invoice for payment by bank transfer

Analyzing the mistakes made with the registration of the invoice, a number of frequently repeated ones stand out:

• Incorrect filling in the form fields, incorrectly indicated or made mistakes in the name, surname, patronymic, personal account number or individual code, and so on.
• The date indicated in the copy from the official side does not correspond to the date in the copy from the consumer (this may happen due to corrections).
• Delay of the established five-day period for presenting the invoice to the consumer's side.
• The invoice did not pass within the announced deadline for deducting VAT.

How to issue an invoice correctly

For each taxation system, an invoice is issued with a specific feature:

• Account for the simplified taxation system (STS).

Most often, payments on a non-cash account are made with this taxation system (STS).

According to the terms and conditions, a company or an entrepreneur using this system is exempt from VAT taxes. Therefore, it is not worth writing the VAT column in the invoice issued, since it will have to be paid personally from the enterprise's funds.

• Account for the Unified Imputed Income Tax (UTII).

Paying UTII tax prohibits performing monetary actions with current accounts. If receipts are made to an account taxed by UTII, then it will be necessary to draw up a report to the OSNO system.

• Account for the Patent Tax System (PSN).

Problems may arise with this system, since it is of a patent type, and for it there is practically no possibility of providing an invoice by bank transfer.

• Account for the General Taxation System (OSNO).

The easiest way to issue an invoice using this system is that it is generated according to the standard type and the VAT tax must be indicated. There can also be several options for invoicing: the first, when each form is filled out anew, including a variety of information, and the second, when there is a certain template for standard filling of the form for all passing monetary transactions.

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

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

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

In the course of non-cash settlements, funds are credited and debited in electronic form.

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

Forms of cashless payments

There are several forms in which non-cash payments are carried out:

settlements using payment orders;

settlements by letter of credit;

settlements by means of collection orders or collection;

settlements through checkbooks;

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 order 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 settlements for the execution of a transfer is a 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 recipient of the payment, the participant is the bank that carries out the transfer operation.

The transfer is carried out on time and to the person indicated in the order.

The payment order is valid for ten days, which does not include the day the document was drawn up.

Settlements by letter of credit

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

Letter of credit is an order of the buyer's bank to the supplier's bank to pay the invoices of this supplier for the shipped goods or services rendered on the conditions stipulated in the letter of credit.

The following are involved in settlements under the letter of credit:

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

recipient of funds;

a bank that is involved in transferring a letter of credit to the recipient of funds.

In the case of settlements using a letter of credit, the payer gives an order to the bank to transfer funds to their recipient, but only if the recipient of the funds meets special conditions, for example, the delivery of goods, the provision of documents and other conditions.

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

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

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

And only after that the bank transfers funds.

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

Settlements by means of collection orders or collection

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

These rights can be provided 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 provide the bank that holds the payer's account with the necessary information about the debtor and his obligation.

Calculations using checkbooks

Calculations 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 - drawers.

In this case, funds are debited from the account of the drawer to the account of the check holder or cash is issued to him.

The settlement of checks is made only on condition that the drawer has a sufficient amount of money in the account and after the identity of the bearer of the check has been verified and the check is authentic.

Calculations using plastic cards

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

Cashless payments using plastic cards are made in accordance with an agreement concluded by the bank with the owner of the settlement system in accordance with the standards and rules established by him.

Settlements in the form of electronic money transfer

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

Principles of constructing cashless payments

The cashless settlement system is based on the following principles:

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

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

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

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

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

• the principle of freedom of choice. The essence of this principle is that a settlement participant is free to choose any type of cashless settlement. And the bank cannot influence this choice.

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

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At the time of publication of this article, new amendments to Law 54-FZ on the use of cash registers have not yet been officially adopted, but bill No. 344028-7 has already been adopted by the State Duma in the third reading and sent to the Light of the Federation for consideration.

The date these amendments come into effect depends on when the Russian president signs the law. We will conditionally say that this date is July 1, 2018, as it was intended by our legislators.

Very serious changes have been made to the law. Today we will talk about whether it is necessary to use CCP for cashless payments with individuals?

These changes affect almost everyone who sells goods, works and services.

What is cashless payments?

To begin with, the law itself has changed its name - in the name of the law “cash payments and (or) payments using electronic means of payment” were replaced with the words “payments in the Russian Federation”. And now the name of the law sounds like this: "On the use of cash registers in the implementation of settlements in the Russian Federation"

This means that now almost all settlements between organizations (individual entrepreneurs) and individuals, including non-cash, are subject to this law.

Let's take a look - what are non-cash settlements and settlements using electronic means of payment.

In accordance with paragraph 19 of Art. 3 of the Federal Law of June 27, 2011 No. 161-FZ "On the National Payment System":

electronic means of payment - a means and (or) method that allows the client of the money transfer operator to draw up, certify and transmit orders for the purpose of transferring funds within the framework of the applied forms of non-cash payments using information and communication technologies, electronic media, including payment cards, as well as other technical devices.

By letter of the Bank of Russia dated 02.05.2012 N 14-27 / 270 it is explained that payments by bank cards are also considered electronic means of payment. Moreover, payments individuals through the Online Banking system, electronic wallets. payment systems (Yandex-Kassa, RBK-Mani, etc.) are also equated to electronic means of payment.

Thus, all electronic means of payment are equated to non-cash payments, and when making non-cash payments, it is now necessary to use CCP.

Are there cases when, when paying by an individual for goods, works or services, it is not necessary to apply CCP?

Yes, there are:

• the buyer paid for the parcel with the goods by cash on delivery by mail;
• the buyer paid for the goods, services in the bank on the PD-4 receipt in cash (before July 1, 2019);
• the buyer paid for the goods, services through the terminal in cash (before July 1, 2019).

If the buyer at the bank or when making payments through the terminal used a bank card, then this is considered a settlement using an electronic means of payment, and in this case it is necessary to punch the cashier's check.

How to use CCP for cashless payments with individuals?

Article 2 of the draft law introduces the following points regarding settlements with individuals:

When making settlements in a non-cash manner, excluding the possibility of direct interaction of the buyer (client) with the user or a person authorized by him and not falling under the provisions of paragraphs 5 and 5 1 of this article, they are obliged to ensure the transfer of a cash register receipt (strict reporting form) to the buyer (client) in one of the following ways:

1) in electronic form to a subscriber number or e-mail address provided by the buyer (client) to the user, no later than the period specified in paragraph 5 4 of this article;

2) on paper together with the goods in case of payments for the goods without sending such a cash register receipt (strict reporting form) to the buyer in electronic form;

3) on paper during the first direct interaction of the client with the user or a person authorized by him in the case of payments for work and services without sending such a cash register receipt (strict reporting form) to the client in electronic form.

5 4 When making the settlements specified in paragraph 5 3 of this article, the cashier's receipt (strict reporting form) must be generated no later than the working day following the day of settlement, but no later than the moment of transfer of the goods.

Organizations and individual entrepreneurs when making settlements with individuals who are not individual entrepreneurs, in non-cash form (except for settlements using electronic means of payment), settlements when accepting payments for residential premises and public Utilities including contributions to overhaul, in the implementation of offset and return prepayment and (or) advances, when providing loans to pay for goods, works, services, when providing or receiving other counter-provision for goods, works, services, has the right not to use cash registers and not to issue (send) strict reporting forms until July 1, 2019 of the year.

So, if the buyer used an electronic means of payment when paying for goods, works, services, that is, he paid through an online bank using the details of an organization (IP), through terminals using bank card, through various payment systems using the Internet, from your electronic wallet, you need to knock out a check.

If he paid in cash in a bank or through a terminal, then you do not need to punch the check.

But in any case, no matter what he pays, money will come to your account. The question is, how can we understand from the bank statement in what way our buyer paid? How can we understand whether the buyer gave the bank teller cash or his bank card?

The bank statement always indicates the correspondent account from which you received the money.

If the correspondent account starts with the numbers - 30233, then these are settlements without opening an account, that is, payment through an operator in a bank or a settlement center. That is, the buyer paid in cash and there is no need to punch the check. And if the correspondent account starts with the numbers - 40817, it means that the buyer paid with a card or through an online bank, and in this case it is necessary to punch the check.

But what if you cannot understand in any way how the buyer paid for your product or service? Then, in order to avoid penalties, it is better to break a check.

How and at what moment to punch checks?

By default, any cash register has the ability to select "Cash payment" or "Payment by card" when generating a receipt. But with the introduction of the new edition of Law 54-FZ, a button should appear on the cash register allowing you to select "Cashless payment". Cash register manufacturers should take care of this and update in time software your cash register. If you have to buy a cashier, then you need to keep in mind that there is an opportunity to create a check for non-cash payment.

Note!

And if we are talking about buying a new cash register for those who have not used them before, then it must be borne in mind that individual entrepreneurs on UTII, patent and STS "Income minus expenses" can apply tax deduction in the amount of 18 thousand rubles for each purchased cash register. But only if this device was purchased before July 1, 2018.

So, when generating a check for non-cash payment, you must select the appropriate type of payment. And only in this case you will not have a doubling of the proceeds.

At what point do we need to check?

The law says: not later than the working day following the day of settlement, but not later than the moment of transfer of the goods.

I will translate into Russian - every day you are required to receive a bank statement if you expect money to be received from individuals to your current account. As soon as you have received the statement, look at the corresponding account number and if it turns out that the buyer paid by electronic means payment, and not in cash at the bank, then immediately knock out the check. If you have his phone number or e-mail address, then enter this data into the cash register at the time of the receipt formation - the cash register will send the customer an electronic version of the receipt. If you do not have this data, then a paper check is attached to the accompanying documents for the product or service and is handed over to the buyer either in person when transferring the goods or providing the service, or is put in the parcel with the goods.

When providing services in electronic form, you must have an e-mail address of the buyer, and in this case, you are not required to submit a paper check. But it is necessary to submit an electronic check.

The postponement until July 2019 by the new version of the law is provided only for HOAs when accepting payments for housing and utilities, when providing loans to pay for goods, works, services. About the use of CCP in the issuance of loans is a separate conversation and a topic for a separate article.

The law retains the provision that when making payments between legal entities and individual entrepreneurs do not need to punch checks by bank transfer. But there are cases when an invoice was issued in the name of an individual entrepreneur, and he paid not from a current account, but with a card of an individual for his individual entrepreneur. In this case, you will also have to break through the cashier's check. It doesn't matter for whom the payment was received - it is important from whom. Even if an individual pays from his card for purchases intended for the organization, the check must be punched. For example, an employee of the organization was given an advance payment for the purchase of stationery. He placed an order in the online store, received an invoice and paid with his card. The cashier's receipt must be punched.

If you received a foreign currency account payment from a foreign individual, then you need to punch the check. The law makes no exceptions for payment foreign citizens... However, the law requires that checks are made in the currency of the Russian Federation, that is, in rubles. Received $ 100 in a foreign currency account - transfer them at the Central Bank exchange rate on the date of the statement and punch a check.

Is it possible to do without a cash register when selling through websites?- There is. But only if you do not receive revenue from individuals through online banks ... I will tell you about this opportunity on my