Payment in cash is carried out upon receipt of goods / provision of services and all necessary documents are transferred along with the order.

Bank card

The payment will be made using a mobile banking terminal upon delivery of the order.

*Payment is made only in Russian rubles.

Cashless payments

For legal entities, payment is made by bank transfer by transferring funds from the buyer's settlement account to the settlement account of TROTTER LLC. To place an order with payment by bank transfer (bank transfer) for individuals, the customer is issued an invoice for payment, which is an integral part of the Agreement.
There is no minimum order amount for invoicing.

Attention! The account is valid for 7 (seven) banking days.

Before paying, carefully check the details of the organization. After payment of the invoice, a sales specialist will contact you to clarify the delivery date. If the item is in a remote warehouse, the earliest possible delivery date is the fifth day after receipt of funds.

Upon receipt of an order, you must have with you the seal of the organization or a power of attorney (Form M-2). Together with the goods, the customer receives all the necessary documents (invoice, invoice and waybill).

*Payment is made only in Russian rubles.

Deferred payment under the supply agreement

The legislator in paragraph 1 of Art. 516 of the Civil Code of the Russian Federation clarifies that the payment procedure that the parties must follow is established in the text of the concluded agreement. The parties have the right to independently choose how it will be made: in a lump sum payment, with an installment plan or a deferment.

A clause on deferred payments in the supply agreement can be included both in the text of the contract and in the text of the add. agreement to it (if the parties decide to change the terms of payment after signing the main contract). Regardless of how the condition is fixed, it should be based on the following principles:

• an indication of the number of days after which payment must be made;
• an indication of the circumstance from which the time of deferred payment will begin.

For example, a deferral clause might look like this: "Deferral of payment in the amount of 70% is 30 working days from the date the goods arrive at the buyer's warehouse."

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

Therefore, many companies choose cashless payments for their purposes, minimizing cash circulation.

Moreover, payments through credit organizations are a cheaper option compared to payments through banknotes and coins.

What is a non-cash form of payment?

First of all, this payment format is available to everyone - legal entities, entrepreneurs and ordinary citizens. Non-cash payments are made only through banking and other credit structures that have to carry out banking operations.

In general, non-cash payments are settlements that are implemented by the movement of funds on accounts owned by participants in such settlements.

In fact, debiting and crediting funds occurs electronically. At the end of the working day, the account holder is provided with a statement on it, which reflects the balance at the beginning and end of the day, as well as all income and expenditure transactions. This allows you to control cash flows.

Cashless payments are regulated in the Russian Federation two main regulations:

• The Civil Code of the Russian Federation - in its chapter 46 "Settlements" sets out the basic provisions on all permitted forms of non-cash circulation;
• Regulation on the rules for the transfer of funds No. 383-P, which was approved on 19.06.12. Bank of Russia. This document provides a more detailed description of non-cash forms of payment, as well as requirements for payment documents. This Regulation does not contradict the norms of civil law.

In addition, there is another regulatory act approved by the Bank of Russia - the Regulation on the issue of payment cards dated December 24, 2004. No. 266-P. This document discloses the procedure for acquiring - settlements using payment cards for goods and services. Acquiring is a peculiar form of cashless payments, which is available, first of all, to ordinary citizens.

On the basis of these three documents, the organization and control of non-cash circulation takes place, which is increasingly replacing cash turnover. And there are reasons for this:

• settlements through bank accounts rarely depend on the time of the transaction (ie, on the time of day) and on geography;
• non-cash payments are much cheaper to maintain than cash payments;
• in addition, for organizations, settlements are more preferable precisely through, since there are much fewer requirements for registration, organization and accounting for such payments than for cash circulation. Therefore, many start-up companies, in order to save money and protect themselves from fines for errors in compliance and in applying or not applying, are switching to cashless payments. Large companies with experience are also striving for this.

As for ordinary citizens, cashless settlements are convenient for them, since it is enough to have a payment card to make a payment, and it is beneficial, because when paying with a card, commissions for settlement services are often not charged.

But the state also benefits from the growth of non-cash payments, in particular, there is a control over the circulation of the money supply, and a decrease in the amount of cash in circulation reduces the inflation rate.

Kinds. Their advantages and disadvantages

There is a legal nature multiple forms in which non-cash payments are made.

Forms and tools

In accordance with the Regulation of the Bank of the Russian Federation No. 383-P, these forms include:

• Settlements using a payment order. In this case, a document is drawn up, which contains an instruction to the bank at the expense of the payer's funds to transfer the amount indicated in the payment document. The transfer is carried out on time and to the person indicated in the order. This translation option is considered one of the simplest and most traditional. Valid for 10 days, which does not include the day of the document. This payment format is available even to an ordinary citizen who does not have a current account. The inconvenience of settlements through payment orders is that if an error is made in the document during execution, then it can cause a significant delay in the payment or sending it to the wrong recipient of funds;
• Payments by letter of credit. In fact, this is a special account that is used only for settlements on transactions that require the mediation of a bank. In other words, a letter of credit is an order from the payer to the bank to transfer funds to their recipient only if the latter meets special conditions, for example, the supply of goods, the provision of documents and other conditions. The action of a letter of credit can be described in simple terms as follows: the buyer opens a letter of credit in his bank and transfers the cost of the purchase he makes there, but the supplier will be able to receive these funds provided that the goods are delivered and the accompanying documents are transferred to the bank where the letter of credit is opened. And then the bank transfers the funds. The convenience of this form of payment lies in the security of the transaction. But the disadvantage of the letter of credit is its high cost, its isolation from the bank account agreement (the letter of credit is opened separately), the participation in the transfer of funds from several parties: the buyer and the supplier, the issuing bank (it opens the letter of credit) and the executing bank (it executes the letter of credit) . By the way, often one bank can be both the executor and the issuer;
• Settlements by means of collection orders or collection. Their specificity is that such settlements are possible only if the recoverer (recipient) of funds has the right to present claims against the debtor's (payer's) account. These rights may be provided for by law or by an agreement concluded between the account holder (debtor) and the bank. Collection is inherently demanding. Those. the recipient of funds, in order to collect the required amount, must provide the bank-holder of the payer's account with the necessary information about the debtor and his obligation. Also, the collection order, by its nature, is not of a notification nature. The debtor often learns about the write-off of funds only after the withdrawal of money from him. And this can make it difficult for the debtor to conduct other banking operations due to a lack of funds in the account;
• Payments through checkbooks. This option can be conditionally called cashless, since it involves debiting funds from the drawer's account to the checkholder's account or issuing cash to him. Moreover, settlement on checks is made only on the condition that the drawer of the check has a sufficient amount of money on the account and after confirming the identity of the bearer of the check and the authenticity of the check itself;
• Settlements in the form of direct debits. In this case, the transfer of money is made at the request of their recipient. To perform this transfer, the operator who will perform the settlement operation must have an agreement with the payer and his acceptance (consent) for the implementation of such an operation. Such settlements are carried out within the framework of the national payment system of Russia and in the presence of a payment card. The acceptance of the cardholder to debit funds from it must be fixed in the agreement or other document that supplements the agreement;
• Settlements in the form of transfer of electronic money. As part of this type of non-cash payments, an individual (citizen) provides the operator with funds for conducting operations, both from his personal bank account or without it, and from the accounts of organizations and entrepreneurs that provide funds in favor of this citizen. But this is only possible if the contract between the individual and the operator provides for such a right. As for entrepreneurs and organizations, they can only use the funds from their bank accounts.
  The last two types of non-cash payments are regulated by the Law "On the National Payment System" dated 27.06.11. No. 161-FZ.

The benefits of cashless payments are described in the following video:

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Principles of construction of cashless payments

Cashless payment system based on the following principles:

Based on these principles, not only the construction of a cashless settlement system is carried out, but also their implementation.

Order of conduct

Any non-cash payments are carried out only if there is an account opened under a bank account agreement. However, the current legislation of the Russian Federation provides for the possibility of conducting non-cash transactions without the payer opening a current account. But this is possible only when making payments by ordinary citizens, whose transfers of funds are not related to entrepreneurial activities.

To conduct non-cash payments, an account can be opened both in a bank and in another credit institution that has a license from the Bank of Russia to perform such operations.

To make cashless transfers payers can open:

All these accounts can be opened in rubles and foreign currencies.

Accounting rules

To account for non-cash transactions, organizations use account 51 "Settlement accounts", where analytics is built for each current account opened by the organization. All transactions are recorded on the basis of, for example, on the basis of payment orders, collection orders, etc. And to reflect operations on special accounts, organizations use account 55 “Special bank accounts” with analytics on letters of credit, deposits, check books, and other similar forms of non-cash payments.

Entrepreneurs do not use, but they enter income and expenditure transactions on a bank account in their Income and Expenses Books. And on the basis of the data of the registers, the calculation is carried out. They also use payment orders or collection orders, memorial orders, etc. as confirmation of non-cash transactions.

As for ordinary citizens, they can receive statements from their account to control their funds.

Responsibility for violation of settlement relations

Punishment for such violations is provided for in Chapter 15 of the Code of Administrative Offenses of the Russian Federation. Moreover, both account holders and credit organizations are punished.

For example:

• from payment agents in case of violation of work with a special account, they can recover from 40 to 50 thousand rubles;
• if the bank has violated the deadline for transferring funds to the budget from the taxpayer's account, then up to 5 thousand rubles will be recovered from the bank official.

The history of occurrence and the basic principles of these types of calculations are described in the following video lecture:

In itself, the condition on the form of payment determines by what means and methods payment for the goods is carried out. The parties may establish in the agreement the following forms of settlement under the agreement:

• - payments for goods in cash (in cash or non-cash);
• - settlements for goods with the help of counter agreements (deliveries, contracts, services).

If the form of settlement is not specifically agreed upon in the contract, then the settlements must be made in cash in rubles (Articles 317, 140 of the Civil Code of the Russian Federation). In this case, the payment must be made in a cashless manner by a payment order to the settlement account of the contractor (supplier, contractor, etc.).

The parties have the right to choose and agree on the following forms and methods of cash settlements:

• - payment for goods in a cashless manner through a bank or other credit organization using one of the forms established by law (and. 2, article 861, article 862 of the Civil Code of the Russian Federation);
• - payment in cash to the cashier of the performer. This form of payment is allowed for legal entities and entrepreneurs, since it is not prohibited by law (clause 2 of article 861 of the Civil Code of the Russian Federation), but in a limited amount: the execution can be paid in cash in the amount of not more than 100,000 rubles. or an amount in foreign currency equivalent to 100 thousand rubles. at the official exchange rate of the Central Bank of the Russian Federation on the date of cash settlements, under one contract (instruction of the Central Bank of the Russian Federation dated 07.10.2013 No. 3073-U).

Payment, in turn, is carried out in the amount determined by the contract. At the same time, in accordance with Art. 140, 317 of the Civil Code of the Russian Federation, settlements on the territory of the Russian Federation are carried out in rubles. Settlements using foreign currency between the parties to the agreement are allowed only under foreign trade agreements in which one of the parties is a foreign person - a non-resident (Article 6.9 of the Federal Law of December 10, 2003 No. 173-FZ "On currency regulation and currency control").

If the price is set in rubles, then the parties will have no problems with determining the payment amount (ie, the payment amount will actually be equal to the contract price). When specifying the price in conventional units (c.u.) or a foreign currency, in order to calculate the payment amount in the contract, it is necessary to agree on the exchange rate of this currency or the rate of c.u. in relation to the ruble (clause 2, article 317 of the Civil Code of the Russian Federation) and the moment of its determination.

As already noted, the price can be set in the form of a foreign exchange rate, in which case such a rate must be determined and calculated the specific amount payable. Such a course could be:

• a) set in a fixed amount (for example, one c.u. is equal to 110 rub.);
• b) is determined by referring to the official exchange rate set by the Central Bank of the Russian Federation (another bank or credit institution, a currency exchange, etc.) for a certain point in time:
  • - on the date of shipment;
  • - on the date of receipt of funds to the settlement account of the recipient of payment;
  • - on the date of receipt of funds to the correspondent account of the recipient's bank;
  • - as of the date of debiting funds from the payer's current account;
  • - as of the date of debiting funds from the correspondent account of the payer's bank;
  • - on the date of submission by the payer of the payment order for payment to the bank;
  • - on a certain day of each month;
  • - on the date of issuing an invoice for payment, etc.

The exchange rate on the date of payment and on the date on which it is established by the agreement may differ. In this case, the payer may have an overpayment or underpayment, and the recipient of funds may have a debt in relation to the payer. So, for example, if the agreement establishes a loan, and the exchange rate is determined at the time of receipt of funds to the settlement or correspondent account of the payee, then the payer, not knowing the exchange rate of the Central Bank of the Russian Federation at the time agreed in the agreement, cannot deposit the exact amount. In this case, the payer will have an overpayment (if the exchange rate at the time of submitting the payment order to the bank is higher than on the date the funds were credited to the beneficiary's account) or an underpayment (if the exchange rate increases at the time of crediting).

If, for example, the contract provides for an advance payment, but the exchange rate against the ruble is set at the time the execution is transferred, the payee may have a debt to the payer if the exchange rate on the day of transfer is less than on the date the prepayment was transferred. In the case of an increase in the exchange rate by the time of shipment, the payer will already have a debt to pay for a part of the performance.

However, the most important point in this part is the situation when the contract does not provide for the above conditions. So, if the price is determined in a currency or cu for which the official rate is set (US dollars, euros), but it is not indicated that payment is made in rubles, and the exchange rate of foreign currency against the ruble is not defined, then payment will be made according to the official the exchange rate of the relevant currency or conditional monetary units on the day of payment (clause 2, article 317 of the Civil Code of the Russian Federation, paragraph 1, clause 13 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 4, 2002 No. 70 "On the application by arbitration courts of articles 140 and 317 of the Civil Code of the Russian Federation ").

If the price is set in a currency or conventional units for which there is no official exchange rate of the Central Bank of the Russian Federation, then the exchange rate set by the authorized body (bank) of the relevant state or international organization to one of the foreign currencies or conditional monetary units quoted by the Central Bank is used for conversion Russian Federation (paragraph 3, clause 13 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 04.11.2002 No. 70).

Forms of non-cash payments under the contract

As already noted, but as a general rule, settlements on the territory of the Russian Federation are carried out in cash (rubles) in cash or non-cash (Articles 140, 861 of the Civil Code of the Russian Federation). If the parties to the agreement are legal entities and individual entrepreneurs, then the main form of payment for them is non-cash (clause 2, article 861 of the Civil Code of the Russian Federation). The parties determine the specific forms and procedure for settlements in the contract independently, taking into account the rules of Art. 862 of the Civil Code of the Russian Federation. The parties may agree on non-cash payments by payment orders (§ 2 Chapter 46 of the Civil Code of the Russian Federation), by letter of credit (§ 3 of Chapter 46 of the Civil Code of the Russian Federation), by collection (§ 4 of Chapter 46 of the Civil Code of the Russian Federation), by checks (§ 5 of Chapter 46 of the Civil Code RF) or in another form.

To agree on the terms on the form of cashless settlements, the parties must indicate in the contract:

• - a specific form of payment from among those provided for in Art. 862 of the Civil Code of the Russian Federation;
• - information (details) necessary for making a payment.

The list of details and forms of settlement documents are currently determined in accordance with n. 1.10, 1.11 of the Regulations on the rules for the transfer of funds (approved by the Central Bank of the Russian Federation on June 19, 2012 No. 383-P).

For each form of non-cash payments, a different content of settlement documents is established. In the text of the agreement, the parties may indicate the payment details or the procedure for their communication for each payment term. In the first case, the details are entered, as a rule, in a special section of the contract or are drawn up as an annex to it. After the conclusion of the contract, the party can report the payment details by issuing an invoice, invoice or sending a written notice (letters, telegrams, etc.).

However, it should be remembered that it is much safer to report both the bank details themselves and their change by drawing up an additional agreement to the contract. If it is established in the contract that the details of the parties are changed by way of a simple notification (for example, by sending a regular letter to the other party), then the situation of abuse by the counterparty sending such a notification is not ruled out. So, practice knows a large number of cases of sending blank sheets of paper, greeting cards, etc. instead of details. At the same time, the obligation to notify is formally considered fulfilled, and the payer is obliged to transfer funds already to the new bank details allegedly received by him. It can be quite difficult to prove what exactly was in the envelope if the payer did not open the envelope on commission (that is, in the presence of two witnesses).

If the contract does not specify which form of non-cash payments in cash the parties have chosen, then the payer makes payment in a non-cash manner by a payment order and will not be entitled to use a different form of payment.

By virtue of the law, the moment of fulfillment of the obligation to pay is the moment the money arrives at the beneficiary's bank (to the correspondent account of the beneficiary's bank), since the beneficiary's bank is the place of fulfillment of a non-cash monetary obligation in accordance with Art. 316 of the Civil Code of the Russian Federation.

The general scheme of calculations is as follows.

1. In the absence of direct correspondent relations between the payer's bank and the beneficiary's bank:

2. If there is a direct correspondent relationship between the payer's bank and the beneficiary's bank:

As already mentioned, the forms of non-cash payments are settlements: payment orders, collection, checks, but letters of credit. Settlements by payment orders:

The parties may establish in the contract that the performance is partially or fully paid for by the mutual transfer of goods (performance of work, provision of services). To do this, they must agree on a number of conditions:

• - the subject of the counter agreement (name, quantity of goods, name and scope of work, services);
• - price of goods (cost of works, services);
• - delivery time (performance of work, provision of services).

If the parties have agreed that the performance is paid partly in cash, and in part, for example, by a counter delivery, then in the contract, in addition to all of the above, it is necessary to determine which part of the performance price is paid in money and which part is paid by a counter delivery.

Example

An approximate wording of the contract may be as follows: "Payment for the goods is made partially in cash, partially - by meeting-non-delivery of products by the buyer. The buyer is obliged to deliver the following products ______ in the amount of _________ on time

before_____. The price of products subject to counter delivery is _. The remaining part of the price of the goods, not covered by the counter delivery, is payable in cash.

The condition on the settlement procedure includes information on when (at what time before or after the transfer of the performance), in what installments (or at a time) and who will pay for the performance.

In order to agree on the settlement procedure, the parties are recommended to establish the following in the contract:

• - due date;
• - the moment of fulfillment by the payer of the obligation to pay (the moment of payment);
• - Possibility of payment for performance by a third party.

If the condition on the procedure for settlements by the parties to the contract is not agreed upon, then the payer must personally pay for the performance immediately before or after receiving it (see, for example, Articles 486, 516 of the Civil Code of the Russian Federation), without waiting for the demand for payment. Failure to comply with this condition entails the obligation of the payer to pay the interest provided for in Art. 395 of the Civil Code of the Russian Federation.

In this case, the payer will be considered to have delayed the fulfillment of the obligation to pay after the expiration of the term for making a bank transfer, calculated from the day following the day the execution was received. The term for conducting banking operations is determined by the Central Bank of the Russian Federation and should not exceed two business days within one constituent entity of the Russian Federation and five business days within Russia (see, for example, clause 16 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 22, 1997 No. related to the application of the Provisions of the Civil Code of the Russian Federation on the supply contract").

Due date

The contract must also determine the date of the payer's obligation to pay for the performance. It can be set depending on the ratio of the moments of payment and transfer of execution chosen by the parties:

• - advance payment - the performance must be paid in full or in part within a certain period before its transfer;
• - payment on credit - the purchaser (customer, payer) pays for the performance at a time after a certain time after receiving it from the performer (supplier, contractor);
• - payment in installments - payment for the performance is carried out after its transfer to the acquirer (buyer, payer) in several payments in accordance with the payment schedule agreed by the parties.

The term of payment must be determined according to the rules of art. 190-194 of the Civil Code of the Russian Federation:

• - indication of a specific calendar date;
• - either an event that must inevitably occur (not to be confused with an event that must occur with probability);
• - or the expiration of a certain period of time.

If the condition on the term of payment under the contract is contrary to the provisions of Art. 190-194 of the Civil Code of the Russian Federation, the court may recognize this period as inconsistent. So, the term is recognized as inconsistent if, according to the terms of the contract, payment is made as the goods are sold.

Moment of payment

The moment of payment can be determined:

• 1) the moment of crediting funds to the correspondent account of the beneficiary's bank or depositing them to the beneficiary's cash desk;
• 2) the moment of debiting funds from the correspondent account of the payer's bank;
• 3) the moment of crediting funds to the recipient's settlement account.

This condition is beneficial to the contractor (supplier, contractor, recipient of payment), since until the actual receipt of money on the current account, the performance will be considered unpaid. Consequently, the recipient will have the right to recover the debt from the payer, even if the money has already been debited from the current account of the latter.

With this determination of the moment of payment, the payer must take measures to protect against bad faith of the recipient's bank. To do this, the contract should provide for the obligation of the payee to assist the payer in protecting his character (to present claims and demands to the recipient's bank if he does not properly perform the bank account agreement, etc.), and also establish a fine for failure to fulfill this obligation;

4) the moment of debiting funds from the payer's current account.

Of course, such a condition protects the interests of the payer, but entails negative consequences for the payee, who may not receive the money due to the fault of the payer's bank. With this determination of the moment of payment for the goods, it is recommended that the recipient of payment provide in the contract for the obligation of the payer, similar to the previous case, to promote the protection of the right to receive funds.

As already mentioned, if the moment of payment is not defined in the contract, then the payer will be considered to have fulfilled the obligation to pay at the time the funds are deposited at the recipient's cash desk or credited to the correspondent account of the recipient's bank (Article 316 of the Civil Code of the Russian Federation, as well as clause 3 of the information letter The Supreme Arbitration Court of the Russian Federation dated 01.26.1994 No. OSH-7 / OP-48 "Overview of the practice of resolving disputes related to the execution, amendment and termination of loan agreements", clause 3 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 04.19.1999 No. 5 "On some issues of consideration practice disputes related to the conclusion, execution and termination of bank account agreements").

If the money does not actually arrive at the recipient's current account from the bank's correspondent account, the recipient will not be entitled to present any claims related to payment to the payer. However, some courts hold a different interpretation of Art. 316 of the Civil Code of the Russian Federation, in which the payer is considered to have fulfilled the obligation to pay at the time the money is credited not to the correspondent account of the bank, but to the recipient's settlement account.

Payment by a third party

As a general rule, payment for the performance is made by the purchasing counterparty (Article 486, Clause 1, Article 516 of the Civil Code of the Russian Federation). However, the contract may establish that the payment is made not by the customer (buyer, etc.), but by a third party (for example, the recipient of the goods or another payer).

However, the parties should keep in mind that the acquiring counterparty remains the obligated person to pay for the performance. The contractor in this situation will not be able to require the payer, who is not the acquirer or recipient, to pay for the performance. The acquirer, in turn, will be liable to the contractor for the delay in payment made through the fault of the payer - a third party.

Arbitrage practice

As for the obligation of the recipient to pay for the performance, there are several positions in the jurisprudence on this issue. Some courts indicate that, for example, the supplier is not entitled to demand payment from the recipient, since he is not a person liable to the supplier by virtue of and. 2 tbsp. 516 of the Civil Code of the Russian Federation. Other courts indicate that when the goods are delivered to the recipient, it is he who must pay for the goods.

Another very important component of the terms of payment under the agreement is the element of the possible revocation of the license from the bank of the payer or recipient of funds. Revocation of a banking license is carried out on the grounds provided for in Art. 20 of the Federal Law "On Banks and Banking".

From the moment the license is revoked, the acceptance and execution of payments on the correspondent accounts of the credit institution to the accounts of the credit institution's customers (individuals and legal entities) are terminated. Credit institutions of the Central Bank of the Russian Federation return payments received after the day of revocation of the license for banking operations in favor of the clients of the credit institution to the accounts of payers in sending banks (clause 5, part 9, article 20 of the said Law).

Thus, if the acquirer pays for the performance by transferring the appropriate amount to the performer's account in the bank whose license has been revoked, the payment will be returned to the acquirer's account and, accordingly, he will not be considered to have fulfilled his obligation. In this case, the payer, in order to minimize the risk of liability for late payment, must:

• - immediately inform the recipient of the payment about the impossibility of making a payment, as well as request new details. As indicated, guided by Art. 309 and 310 of the Civil Code of the Russian Federation, the Presidium of the Supreme Arbitration Court of the Russian Federation in Resolution No. 9021/12 of November 27, 2012, the debtor has the primary obligation to take the necessary actions and take reasonable measures to fulfill the obligation;
• - to deposit the funds due from him to the deposit of a notary or a court in accordance with Art. 327 of the Civil Code of the Russian Federation in order to overcome the obstacle that has arisen in fulfilling the obligation. The debtor has the right to resort to the specified method due, in particular, to the creditor's evasion from accepting performance or other delay on his part (subparagraph 4, paragraph 1, article 327 of the Civil Code of the Russian Federation). Making a sum of money in the deposit of a notary or a court by virtue of paragraph 2 of Art. 327 of the Civil Code of the Russian Federation is recognized as the fulfillment of an obligation.

Arbitrage practice

At the same time, the payer, who allowed the delay in fulfilling his obligation at the time of revocation of the license from the bank of the recipient of the payment, must also bear in mind the following. The debtor who has delayed performance is liable to the creditor for the consequences of the impossibility of performance that accidentally occurred during the delay, along with the losses caused by such delay (clause 1, article 405 of the Civil Code of the Russian Federation). In this case, the creditor cannot be considered overdue in accordance with Art. 406 of the Civil Code of the Russian Federation, and the consequences of revoking the license from the creditor's bank in any case fall on the debtor (see Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of November 27, 2012 No. 9021/12).

The payee will not be able to use his account if the license from his bank is revoked. Accordingly, for settlements with the payer, he will need to conclude an agreement with another bank, which will entail a change in the details of the current account. The recipient should notify the payer of this change in the manner prescribed by the agreement (for example, by sending a notice in writing in a way that allows you to record the fact of its receipt by the other party), or amend the agreement by concluding an additional agreement in compliance with the requirements of paragraph 1 of Art. 452 of the Civil Code of the Russian Federation to its form.

If the recipient of funds, having learned about the revocation of the license from his bank, does not take measures to change the details and notify the payer about this, the latter can transfer money to the details known to him specified in the contract. Upon receipt of money to the recipient's account, despite the revocation of the bank's license, the payer may be recognized as having fulfilled the obligation to pay from that moment, based on the provisions of Art. 316, 863 of the Civil Code of the Russian Federation. A notification of a change in the details, made in a manner not provided for by the contract, may be recognized as inadequate evidence (decision of the Nineteenth Arbitration Court of Appeal dated November 28, 2012 in case No. A35-7047 / 2012).

In addition, the revocation of a license from a bank that is the payer's counterparty on the basis of the relevant agreement, entailing a breach by the bank of its obligations to the payer, is not recognized as a force majeure and does not release the debtor (acquirer) from fulfilling his obligations to the creditor (executor). This follows from the content of paragraph 3 of Art. 401 of the Civil Code of the Russian Federation, according to which force majeure circumstances do not include, in particular, a breach of obligations by the debtor's counterparties, the absence of the goods needed for execution on the market, and the debtor's lack of the necessary funds.

Arbitrage practice

There are examples in judicial practice that the termination of operations by a bank is not regarded as a force majeure circumstance. Thus, when considering a dispute on the return of overpaid funds under a lease agreement, the court indicated that the inability to use a current account and, as a result, manage funds relates to the risk of entrepreneurial activity and does not relieve the debtor from liability (resolution of the Federal Antimonopoly Service of the Volga District dated April 21, 2011 but case No. A57-9656/2010).

Prepayment

Prepayment means that the acquirer is obliged to fully or partially pay for the performance within a certain period before its transfer. Undoubtedly, advance payment reduces the economic risks of the contractor (in particular, the risk of insolvency of the customer). In addition, the contractor can direct the amount received as an advance payment for the acquisition (manufacturing) of the subject of the contract.

The acquirer (customer) is usually less interested in such a condition, since for him it is associated with the withdrawal of real money from circulation, and in return he may face the risk of default by the supplier (contractor, etc.) of the obligation and the prospect of litigation regarding the return of paid of money. For the customer, the prepayment condition may be of economic interest only when there is a serious risk of an imminent price increase.

When agreeing on a payment agreement on a prepaid basis, it is recommended to pay attention to the following points:

• - term of advance payment;
• - interest on the prepayment amount (commercial loan);
• - liability for failure to fulfill the obligation to pay in advance. The prepayment period can be set:
• - a certain calendar date that occurs before the transfer of performance;
• - the period of time from the moment of conclusion of the contract until the transfer of performance.

In this case, the parties may agree on full or partial prepayment. If the parties have agreed on a partial prepayment and the remaining part is paid after acceptance of the performance, then the rules for payment for goods sold on credit will apply to this amount.

If the contract agrees on the condition of prepayment, but does not determine the time for its payment, the payer is obliged to pay for the goods within a reasonable time or within seven days from the date the recipient of payment submits a claim in accordance with Art. 314 of the Civil Code of the Russian Federation. As a result, a situation may arise when the recipient of the payment receives the advance payment immediately before the deadline specified in the contract or even after it. So, for example, in the case of delivery (shipment) of goods before making an advance payment, the buyer has an obligation to pay for the goods immediately after receiving them (Article 486 of the Civil Code of the Russian Federation), and he is liable for improper performance of this obligation.

commercial loan

In accordance with paragraph 4 of Art. 487 of the Civil Code of the Russian Federation, the contract can provide for the obligation, for example, of the supplier to pay interest on the amount of the prepayment from the day it is received until the buyer receives the goods or returns the prepayment. In paragraph 13 of the Resolution of the Plenum of the Armed Forces of the Russian Federation and the Plenum of the Supreme Arbitration Court of the Russian Federation dated 08.10.1998 No. 13/14 "On the practice of applying the provisions of the Civil Code of the Russian Federation on interest for the use of other people's money" it is established that such a condition is considered a condition on interest for the use of a commercial loan (Article 823 of the Civil Code of the Russian Federation).

In the case of setting interest on the prepayment amount, it is recommended to indicate in the contract that:

• 1) the contractor (recipient of payment) is provided with a commercial loan;
• 2) the contractor pays the customer interest for the use of a commercial loan in a certain amount from the moment the funds are received.

If the parties want to exclude the obligation of the contractor to pay interest on the received advance payment in accordance with Art. 823, 487 of the Civil Code of the Russian Federation, it is necessary to expressly indicate in the contract that interest on the prepayment amount is not accrued and is not subject to payment.

It should also be borne in mind that if, under the terms of the agreement, interest on the amount of the prepayment is accrued only if the supplier (contractor, etc.) fails to fulfill its obligations, the court may qualify such interest not as a commercial loan, but as interest for the use of other people's funds, accrued on the amount advance payment in accordance with paragraph 1 of Art. 395 of the Civil Code of the Russian Federation.

Arbitrage practice

In judicial practice, there is an opposite position, according to which interest accrued on the amount of an unfulfilled obligation is a commercial loan. It should be noted that the first position was supported by the Presidium of the Supreme Arbitration Court of the Russian Federation in Resolution No. 14798/12 dated February 12, 2013. The position of the Supreme Arbitration Court of the Russian Federation is taken into account by the courts (paragraph 7 of part 4 of article 170 of the LIC of the Russian Federation), and judicial acts adopted before its appearance can be revised according to new circumstances (part I of article 310, paragraph 5 of part 3 of article 311 of the LI to RF). Probably, in the future, the courts will adhere to the approach developed by the Supreme Arbitration Court of the Russian Federation.

If the interest accrued on the amount of the prepayment in case of failure to fulfill the obligation of the supplier (contractor, performer) is not qualified as a commercial loan, then their amount is determined based on the discount rate of the Central Bank of the Russian Federation - the refinancing rate (currently - the average bank interest rates on deposits of individuals ) (and. 1 article 395 of the Civil Code of the Russian Federation). Interest on the prepayment amount is accrued until the transfer of execution or return of the prepayment. The amount of such interest may be reduced by the court (clause 7 of the resolution of the Plenum of the Supreme Court of the Russian Federation and the Plenum of the Supreme Arbitration Court of the Russian Federation dated 08.10.1998 No. 13/14). In addition, by virtue of Art. 319 of the Civil Code of the Russian Federation, the indicated interest, in contrast to the amount of interest for using a commercial loan, is repaid after the repayment of the principal amount of the debt (clause 11 of the resolution).

If there is a condition in the contract that the customer is obliged to make an advance payment, the contractor, in case of violation of this obligation, will not be able to collect the fee until the performance is transferred to the customer. In this regard, it is in the interests of the contractor to provide in the contract for the responsibility of the customer for failure to fulfill the obligation to provide an advance payment in full or in part. Such liability may be the accrual of a penalty for violation of the terms for making an advance payment. The corresponding condition will allow the contractor, in the event of a delay admitted by the customer, to require him to pay a penalty before the transfer of the performance. However, in judicial practice there is also an opposite position, according to which the performer is not entitled to demand the recovery of a penalty before the transfer of performance to him.

As a general rule, if the condition of liability for failure to fulfill the obligation to prepay is not agreed upon, the contractor will not be able to recover a penalty from the customer, since, by virtue of Art. 331 of the Civil Code of the Russian Federation, this is possible only if there is a written agreement between the parties or if the penalty is established by law (Article 330 of the Civil Code of the Russian Federation). In addition, he will not be able to recover interest from the customer under Art. 395 of the Civil Code of the Russian Federation. There is also an opposite position of the courts, according to which the performer, who transferred the performance before receiving the advance payment, has the right to collect the indicated interest.

Thus, in this case, the contractor will not be able to otherwise ensure the fulfillment of the obligation to pay, except by suspending the fulfillment itself (Article 328 of the Civil Code of the Russian Federation). If the prepayment was partially transferred, then the question of whether the performer has the right to suspend the performance in full is decided differently in judicial practice. There are judicial acts, according to which the contractor has the right to suspend the execution only for the amount of the unpaid prepayment. In accordance with another position, the suspension of the entire performance is allowed if the advance payment has been partially paid.

Faced with a complete or partial non-fulfillment by the customer of the obligation to prepay, the contractor, on the basis of paragraph 2 of Art. 328 of the Civil Code of the Russian Federation may have the right to suspend the performance of its obligation or refuse to fulfill this obligation and demand compensation for losses. At the same time, based on the established judicial practice, if the customer does not make an advance payment in full, the contractor has the right to refuse to perform only in the part corresponding to the amount not received by him.

In addition to the above, it is possible in contractual relations to pay for performance on credit. Payment on credit is a condition for a one-time payment for the entire performance (usually goods) or part of its price after a certain time after the transfer to the customer (see, for example, clause 1, article 488 of the Civil Code of the Russian Federation).

Payment on credit (as opposed to advance payment) is more beneficial to the buyer, since he gets the opportunity to use and dispose of the goods (with the restrictions established by the contract or law) before payment to the supplier of funds.

In an agreement with a condition for payment on credit, the following must be specified:

• - term of payment for goods sold on credit;
• - Interest on commercial loans;
• - pledge of goods sold on credit;
• - transfer of ownership of goods sold on credit;
• - additional security for the fulfillment by the buyer of the obligation to pay for the goods on credit.

When paying for goods sold on credit, it is necessary to determine the term for payment for the received goods in the contract. It can be set by a certain calendar date or by the expiration of a certain period of time from the moment the goods are transferred to the buyer.

When agreeing on a payment term, the parties must take into account that for some types of performance, a deferred payment may be regulated by a normative act. In this case, the condition of the contract on the term should not contradict the provisions of this act (clause 4, article 421, article 422 of the Civil Code of the Russian Federation). So, according to paragraph 7 of Art. 9 of the Federal Law of December 28, 2009 No. 381-FZ "On the Basics of State Regulation of Trading Activities in the Russian Federation", the deferral of payment under a contract for the supply of food products to a distribution network cannot exceed:

• - 10 working days - for goods with a shelf life of up to 10 days;
• - 30 calendar days - for goods with a shelf life of 10-30 days inclusive;
• - 45 calendar days - for goods with a shelf life of more than 30 days and alcoholic beverages produced in Russia.

When establishing longer payment terms than those stipulated by the Law, the parties may be issued an order by the antimonopoly authority to eliminate the violation (part 3 of article 16 of the Federal Law of December 28, 2009 No. 381-FZ, paragraph 2 of part 1 of article 23 of the Federal Law dated July 26, 2006 No. 135-FZ "On Protection of Competition"). For this offense, business entities may be held administratively liable on the basis of Part 3 of Art. 14.42 Administrative Code of the Russian Federation.

If the payment term is not agreed, then in accordance with Art. 314, paragraph 1 of Art. 488 of the Civil Code of the Russian Federation, the customer (buyer) will have to pay for the goods within a reasonable time.

According to Art. 488, 823 of the Civil Code of the Russian Federation in the contract, it is possible to establish the obligation of the acquirer to pay interest on the execution price from the moment it is accepted until full settlement. If the condition on interest for the use of a commercial loan is not agreed upon, then the court may not recognize the deferred payment granted to the acquirer as a condition on a commercial loan and refuse to collect interest on the contractor, since the condition on granting a deferred payment does not indicate the provision of a commercial loan.

Arbitrage practice

However, the position of the courts on this issue is ambiguous. Thus, some courts recognize the right of the performer to demand payment of interest for the use of a commercial loan in the absence of a special loan agreement. The amount of interest in this case will be determined according to the rules of Art. 395 of the Civil Code of the Russian Federation. since the provisions of Art. 809 of the Civil Code of the Russian Federation on interest under a loan agreement.

In addition, paragraph 5 of Art. 488 of the Civil Code of the Russian Federation establishes that the goods sold on credit are pledged to the supplier until the moment of payment. This means that, despite the transfer of ownership of the goods to the buyer at the time of its transfer, the buyer is not entitled to dispose of such goods without the consent of the supplier (legal pledge regime). Legal security limits the buyer's ability to dispose of the received goods and therefore increases the likelihood of returning the unpaid goods to the supplier.

However, the condition on the legal pledge of unpaid goods may be canceled by the contract. In this case, the received goods will not be encumbered and the buyer will be able to freely dispose of them.

In the contract, it can be additionally agreed that the obligation to pay for the goods received, but not paid for, is secured by its pledge in the manner of § 3 Ch. 23 of the Civil Code of the Russian Federation. In this case, it is recommended separately in the contract:

• - agree on the subject of the pledge, its assessment, the nature, size and terms of the secured obligation;
• - reflect information about which of the parties has the subject of pledge;
• - to establish the procedure for foreclosing the pledged property (judicial or extrajudicial) (Article 349 of the Civil Code of the Russian Federation).

In addition, when selling goods on credit, in order to protect the interests of the supplier, you can set a special moment for the transfer of ownership of the goods - at the time of payment. In this case, the supplier will remain the owner of the goods until payment for them and will be able to demand the return of the goods if they are not paid for (Article 491 of the Civil Code of the Russian Federation). However, the supplier must take into account that in this case a legal pledge does not arise, since only the owner of the thing can be a pledger.

When concluding a contract with the condition of paying for the goods on credit, the supplier must take care to insure himself as much as possible against the buyer's failure to fulfill the obligation to pay for the goods (in case of insolvency or dishonesty of the buyer). Therefore, in addition to the condition on a pledge or regulation of the moment of transfer of ownership, the obligation to pay can be additionally secured, for example, by concluding a suretyship agreement, providing a bank guarantee, making a deposit or insurance against non-payment (§ 5, 6 Chapter 23, Article 933 of the Civil Code of the Russian Federation ).

Payment for performance (goods) on credit should not be fully identified with payment for performance in installments. Installment payment is a type of credit payment condition, in which payment is made not at a time, but in installments.

Article 489 of the Civil Code of the Russian Federation establishes additional essential terms of the installment payment agreement, which must be agreed upon by the parties:

• - contract price;
• - the order of payments, i.e. payment method;
• - terms of payments;
• - payment amounts.

For the parties, the easiest way to determine these conditions is in the form of a schedule, which can be included directly in the text of the agreement or drawn up as an annex to it.

In a situation where the buyer does not make the next payment by the due date, the supplier must consider the following. Unless otherwise provided by the contract, the supplier has the right to refuse to fulfill it and demand the return of the sold goods. The exception is cases when the buyer has paid more than half of the total amount (clause 2, article 489 of the Civil Code of the Russian Federation). This right is an additional method of protection in case of violation by the buyer of obligations to pay for goods in installments. The general consequences of late payment are the right of the seller to demand payment of the value of the transferred goods and interest in accordance with Art. 395 of the Civil Code of the Russian Federation (Clause 3, Article 486 of the Civil Code of the Russian Federation).

In order to retain the possibility of presenting any of these claims, the contract should not only agree on the right of the supplier to withdraw from the contract and return the goods sold. In the presence of such a condition, the court may recognize that the parties, implementing the principle of freedom of contract (Article 421 of the Civil Code of the Russian Federation), provided for the application of only one of the consequences of a breach by the buyer of an obligation. In this case, the supplier will not be able to present a claim for payment for the goods, provided for in paragraph 3 of Art. 486 of the Civil Code of the Russian Federation.

Thus, if the supplier intends, at his choice, to use one of the considered methods of protection, it is necessary either to agree in the contract on the rights provided for in paragraph 3 of Art. 486 and in paragraph 2 of Art. 489 of the Civil Code of the Russian Federation, or not include any of the mentioned consequences. In the second case, relations will be regulated by the specified norms, and in case of delay in payment for the goods by the buyer, the supplier will be able to use any of them.

Cashless payments- settlements carried out between an individual and a legal entity without the use of cash, by transferring funds through a 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 settlement options due to the high speed of making payments and the almost complete absence of regulatory restrictions on making payments.

In the course of non-cash payments, funds are credited and debited electronically.

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 expenditure transactions, which allows the account holder to control cash flows.

Forms of non-cash payments

There are several forms in which non-cash payments are made:

settlements using payment orders;

settlements by means of a letter of credit;

settlements by means of collection orders or collection;

payments through checkbooks;

payments using plastic cards;

settlements in the form of transfer of electronic money.

Settlements using payment orders

In this case, a document is drawn up - which contains an instruction to the bank to transfer the amount indicated in the payment document at the expense of the payer.

A payment order as a form of payment 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 payee, 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 to settle transactions that require the mediation of a bank.

A letter of credit is an instruction from 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 terms and conditions stipulated in the letter of credit application.

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

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

recipient of funds;

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

In the case of settlements using a letter of credit, the payer instructs the bank to transfer funds to their recipient, but only if the recipient of the funds complies with special conditions, for example, the supply of goods, the provision of documents and other conditions.

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

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

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 payment lies in the security of the transaction.

Settlements by means of collection orders or collections

Such settlements are possible only if the recoverer (recipient) of funds has the right to make claims against the debtor's (payer's) account.

These rights may be provided for 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 recover the required amount, must provide the bank holding the payer's account with the necessary information about the debtor and his obligation.

Checkbook settlements

Settlements by checks from checkbooks are made by:

legal entities (entrepreneurs) or individual entrepreneurs - check holders who are recipients of payment by check from a check book;

individuals - check drawers.

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

Settlement of checks is carried out only on the condition that the issuer of the check has a sufficient amount of money in the account and after confirming the identity of the bearer of the check and verifying the authenticity of the check itself.

Payments using plastic cards

A plastic card is a payment instrument through which its holders can make non-cash payments and receive cash. Payments by plastic cards require the presence of a certain system, which includes banks and other participants that jointly issue into circulation and operations using plastic cards.

Non-cash 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

As part of this type of non-cash payment, a citizen () provides the operator with funds from his personal bank account for conducting operations.

Principles of construction of cashless payments

The system of cashless payments 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;

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

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

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

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

• the principle of freedom of choice. The essence of this principle is that the settlement participant is free to choose any type of non-cash settlements. And the bank cannot influence this choice.

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Non-cash payments are a special type of payments that do not use cash. All payments are made by transferring funds from account to account in credit institutions or, for example, by offsetting mutual claims. Initially, they were introduced to facilitate and accelerate the turnover of capital, as well as to reduce the amount of cash. The circulation costs inherent in cash also decreased. State institutions also contribute to non-cash payments - for the reasons listed above (an increase in the speed of cash turnover plus savings on their maintenance).

Cashless settlements and payments

The very first non-cash settlements and payments were settlements and payments using checks and bills of exchange. After that, clearing houses were introduced - organizations that perform transactions between various banks. Then, in most developed countries, giro settlements spread as a subspecies of non-cash payments (through giro banks, commercial banks, savings banks).

Non-cash settlement operations are the main type of banking operations. There are collections, transfers, and letters of credit.

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”. The federal law “On Banks and Banking Activities” and other regulations are also applied.

What is cashless payment

A non-cash payment is a settlement using non-cash money circulation (in a non-cash form - that is, in the form of an entry on the corresponding 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),
• within a certain period,
• with control over the correctness of the calculations in accordance with the order of their execution,
• on contractual terms.

The full definition and all the 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 of exchange or checks. Apply today

• payment orders and order requests,
• checks, letters of credit,
• collection orders,
• electronic payments.

A detailed list of settlements (payments) is specified in the relevant 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 for the last (electronic), however, the Federal Law for June 27, 2011 No. 161 as amended on July 23, 2013 - “On the 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

By law, it is allowed for customers served by the bank to withdraw their settlement documents. However, in practice, the return of a non-cash payment entails a whole series of procedures.

1. In the event that the money was transferred erroneously, the operation was carried out and the funds were credited, the return of money for a non-cash payment is made in court. At the same time, it is important to prove that no services (when funds were credited to the company's account) were provided.
2. If the return is necessary for the customer of the store returning the goods, then several options are possible: transfer of the required amount by the seller to the buyer in a non-cash way (for example, a reverse transfer to a card), or in cash.

Attention. Often, companies operating in the field of trade conclude with a bank servicing terminals about the possibility of a refund in case of non-cash payments.

From the client in whose favor it is necessary to make a return, the current account number, the name of the bank and the correspondent account number, the TIN and BIC of the recipient, 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 non-cash payment is carried out in the form of a transfer of the amount 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 commonly used form of payment.

A payment claim means a claim by the recipient to the payer for the payment of a certain amount. It is used for the convenience of paying by cashless payment for goods and services. The payer must provide an acceptance (agree to pay the amount) or refuse - then the demand is returned without execution.

A collection order is issued by state bodies - by 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).

Acceptance of non-cash payments

Acceptance of non-cash payments is carried out in several ways: either by crediting to the account of the organization through a bank, or through a terminal (KKT, 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”. The commission for non-cash payments, unlike payment systems that charge up to 5%, is 0%. To accept payments by non-cash method, organizations solve several problems:

Preparation of invoices and contracts (optional),

Control over the transfer of funds

Preparation of closing documents.

To receive payments, you need the TIN of the organization, the number of the current account, the BIC of the bank servicing the payer, the legal and postal address.

Problems of non-cash payments

The main problems of non-cash payments are:

• the complexity of establishing a settlement and payment system,
• risks arising in connection with making payments,
• the presence of non-payments (their changes affect the budget deficit),
• the speed of making payments (including taking into account failures and delays, errors made by both senders and recipients of funds, and the settlement centers themselves),
• sequencing of payments and its regulation, which is detrimental to other creditors,
• insufficient development of the regulatory and legal framework for making non-cash payments (for bills of exchange and letters of credit).

In addition, enterprises are responsible for compliance with loan agreements, as well as the established accounting discipline. If the organization does not fulfill its settlement obligations, it may be declared insolvent.

Accounting for non-cash payments

When settling between organizations in the form of non-cash payments (by transferring from one account to another), it becomes necessary to account for non-cash payments using special settlement documents. They are the basis for the calculation, and can be issued in the form of an order:

• payer (this can be either a client or the bank itself),
• the recipient of the funds, or the claimant.

Enterprises themselves determine the appropriate forms of documents for accounting for non-cash payments, only the presence of details is required -

• company name,
• document number,
• name of the paying bank, MFO, cash settlement center, current account numbers,
• name of the beneficiary, beneficiary bank, its details.

Accounting for such transactions is carried out using account 51 "Settlement accounts" (both receipt on debit and disposal on this account).

The basis or primary document for accounting is a bank statement or a payment order. This is true for different types of payments:

• receipt of money in payment for services or goods,
• depositing cash into a checking account,
• receiving advance funds
• receipt in the authorized capital,
• payment of invoices of suppliers, contractor organizations,

transfers to the budget of mandatory payments, contributions to the PFR and other organizations (FSS, FFOMS, TFOMS).