Receipt for loan repayment - analysis of a specific situation
Let’s assume that the founder of the organization deposited borrowed funds into the cash register in order to pay the employee’s wages. The money will then be returned to the founder from the company’s current account to his bank card. The text of Federal Law No. 54-FZ dated May 22, 2003 “On the use of cash register equipment when making payments in the Russian Federation” only talks about loans for the purchase of goods and payment for work/services. But what about the situation we considered - is it necessary to use an online cash register?
Let's figure it out. The loan is issued by the founder of the LLC, who, from the point of view of the law, is an individual. Borrowed funds are deposited into the cash desk for a specific purpose (payment of salaries to employees), different from that mentioned in the text of Law No. 54-FZ. The regulatory authorities also said nothing about what to do in this case - there were no official explanations.
In addition, not a single provision of Law No. 54-FZ contains a definition of the expression “payment for goods, work, services.”
If we interpret the law literally and take into account the currently available explanations from the Ministry of Finance and the Federal Tax Service of the Russian Federation, we can assume that when issuing such a loan by an individual, there is no need to use an online cash register.
In the summer of this year, changes to the text of Federal Law dated May 22, 2003 No. 54-FZ, regulated by Federal Law dated July 3, 2021 No. 192-FZ, came into force. The concept of “settlements” mentioned in the law was expanded - additional meanings were added to this term for the issuance/repayment of loans to pay for the cost of goods, works and services (including in relation to loans issued by pawnshops, subject to registration secured by the property of citizens, and activities for property storage). Again, if we interpret the provisions of Law No. 54-FZ literally, CCT is not used in the case of provision/repayment of loans received for purposes other than those specified in the law
(that is, from payment for goods, works, services).
Let's also consider another point. According to the instructions of Art. 4 of Federal Law No. 192-FZ dated 07/03/2021, LLCs and individual entrepreneurs, when issuing borrowed funds to pay for goods, works and services, have the right to refuse to use online cash registers and issue (send) BSO (strict reporting forms) until 07/01/2021 of the year. Accordingly, the effect of the mentioned norm has no relation to the return of borrowed funds taken to pay for goods, works and services. You can rely on the provisions of paragraph 4 of Art. 4 of Federal Law No. 192-FZ, according to which companies and individual entrepreneurs may not use cash register equipment and not issue BSO until 07/01/2021 when making non-cash settlements with individuals (except for settlements that use electronic means payment).
It is difficult to draw conclusions, since changes made to legislative acts did not clarify the issue of using online cash registers when issuing/returning borrowed funds. Accountants and business managers still have doubts about the procedure for indicating the nature of the purposes of loans, and therefore the question of the obligation to use CCP still remains open. In addition, the definition of issuance and repayment of a loan remains ambiguous.
When to punch checks: The Federal Tax Service clarified complex cases
Is it necessary to punch checks for the return of client funds in court?
For loans issued to employees? In mutual settlements between counterparties? What is the best way to process checks for complex forms of payment, including advances and returns? For which organizations does Law 54-FZ provide for certain relaxations when working with cash registers? Alexander Sorokin , Deputy Head of the Operational Control Department of the Federal Tax Service, answered these and other questions from BUKH.1S readers .
The tour operator pays reimbursement of documented expenses incurred by clients, through the court or as part of a pre-trial settlement. The cruise company canceled the cruise, and tourists, in addition to the trip, also bought air tickets at their own expense. And the tour operator reimburses the cost of these tickets. Do I need to punch checks?
The key condition for using the term “settlement” is the acceptance or payment of funds for goods, work or services.
In this situation, there is a refund not for goods, work and services. Accordingly, in stories with payments in court, penalties, etc. checks do not go through.
Parents of children attending a children's sports school make 100% prepayment for classes. Within three days, the school issues a check and then issues a sale for the same amount. And the next day, it happens, parents bring a certificate that the child was sick and demand a refund of half the amount, according to the agreement. What should you do in this case? Issue a correction check?
Can a company in which such cases are frequent not issue a check within three days, but extend this period to 15 days with changes to the accounting policy?
The school receives money as an advance for the period during which the child will be there. The period closes and the school generates a check to offset the advance payment.
It would be more correct to say that the service lasts and covers, for example, a month of the child’s stay at school. At the end of the month, if the child has not walked for some time, no correction is needed, a portion of the prepayment is simply returned.
And that is all. There is no need to change the accounting policy.
The Serbsky Institute conducts an examination of the condition of mentally ill patients by court decision based on the data sent by the court. Accordingly, there are no contractual relations with individuals. Then the court issues a receipt for payment for the examination, the payment comes to the institute, and it punches the check. There is no one to give the check to, the institute does not have the contact details of the individual. What to do?
You have created a check, and let it lie there. You can give a paper check during direct interaction.
The organization provides training to specialists. Customers pay an advance in cash to the cash desk in September, and the service closes in July of the following year. What's the best way to format it?
Law 54-FZ contains an exception regarding the use of cash register systems for educational services.
For non-cash payments, fiscalization is not required at all (Clause 13, Article 2, 54-FZ).
When an advance is made to the cash desk in cash, a cash receipt is generated and the organization hands it over to the client.
For educational services, there is one more exception: you can generate one cash receipt for the entire period for all students immediately after the end of the educational cycle. But we need to fix this cycle. For example, the contract probably provides for the end of training on a certain date.
It is on this date that the general check is generated.
It is also necessary to take into account the moment that is defined as the moment of sale of such services for tax accounting purposes. If the sale occurs earlier than the expiration date of the contract, then a check is generated on this date for the sale amount.
The organization provides an SMS notification service about the status of settlements with a credit institution. The organization's agent accepts money upon concluding a loan agreement for the entire loan term. And he transfers them to the principal organization only at the end of the month (the service is provided once a month). Do you need to generate three checks or two? Advance, service, advance refund?
The agent received an advance, and he is fiscalizing the operation.
Next comes the division. An organization, when it provides a service once a month, forms an advance payment offset and sends a check to the client.
That is, two checks are obtained. The agent must provide the organization with information from whom he accepted the money. He will have an advance payment, and the organization will have full payment including the advance payment.
The company processes checks for non-cash payments that are received according to a bank statement through 1C: Accounting 8. There are a lot of checks, but they don’t reach clients. The company wants to disable paper receipt printing in the cash register. But this is possible if the “used on the Internet” parameter is specified and the status of the online store is supposed to be indicated on the receipt. But the company is not an online store. Would it be legal to set such a parameter to disable it?
This year, many changes were made to 54-FZ, including situations in which a check is not printed on paper. For example, during distance selling.
If the company knows the client's email address, the check can be sent directly to him and not printed on paper.
Here, rather, it is a question of setting up cash register equipment. If a company can technically fulfill the obligation to send checks to the client’s e-mail, then paper versions do not need to be produced.
Do I need to punch checks when issuing loans to employees for personal purposes?
There is an explanation from the Federal Tax Service on loans (letter dated October 19, 2018 No. ED-4-20/20518).
In this case, the provision of a loan is considered to be the transfer of funds by the buyer to the seller after receipt of the goods, and not at the time of such transfer.
Fiscalization is not required when issuing loans to employees for personal purposes.
If the organization received 100% advance payment for the goods, and shipped the goods a few days later, do you also need to issue a receipt upon shipment?
Yes. The money has arrived - the organization has generated a check for the prepayment/advance payment.
When she has shipped the goods to the buyer, the prepayment/advance payment is offset.
Two checks in total.
Is it necessary to punch checks during mutual settlements between counterparties?
Law 54-FZ does not contain the term “offset”. There is a consideration for goods and services. It can be used between legal entities for mutual settlement.
In this case, CCT is not applied.
Detailed explanations of the situation are given in the letter of the Federal Tax Service dated August 21, 2019 No. AS-4-20/ [email protected]
If an organization enters into a sales contract with an individual, but the legal entity makes an advance payment for the individual, is it necessary to issue a check?
This is something like an agency scheme, but the agent here acts not on the side of the selling organization, but on the side of the buyer.
Payment does not require fiscalization.
But when the organization ships the goods to an individual (and this is stated in the contract), it is necessary to issue an offset to the prepayment.
The company provides individuals with services for servicing holiday villages - security, garbage removal. Total 1300 clients. OKVED – management and operation of residential and non-residential assets for a fee or on a contractual basis. Does the relief provided in 54-FZ for housing and communal services organizations apply to the company?
Such companies are not included in the list that mentions real estate owners' associations. But you can use the rule that allows you to generate a single check to offset the advance.
Is it possible to implement and offset all advances with one check? Each client has a different story: someone overpaid 20 kopecks, and this is already an advance, while someone immediately deposited 10,000 rubles, and this money is written off in parts. But usually services are provided on credit, and clients pay a receipt at the end of the month.
All checks that are generated can be generated for full payment - for the amount received from the client.
And that's it, one check to one client. Not two checks.
But the company has a simplified rate of 6% and a lot of clients, everyone pays for services by bank transfer.
There are no exceptions if there are a lot of checks.
One cash receipt is required for each settlement with a client. In order not to burden the accountant with monotonous work, it is necessary to automate the fiscalization task.
What if the service is provided first and then payment is made?
You can generate one check for full payment if the service lasts.
Loan repayment check – nature of the loan
The obligation to use cash register equipment arises for a company or individual entrepreneur in cases where a loan was taken out to pay for goods, work and services. Such use of borrowed funds corresponds to its legal nature, and therefore there is a need to include in the agreement on the provision of funds a condition that the recipient of the loan will spend the funds only for the purposes specified in the agreement
. This will make it possible to control the intended use of borrowed funds by their owner.
Cash register for loans
The use of cash register systems for loans directly depends on the purpose for which the loan is provided. Thus, when repaying a loan provided for purposes not related to payment for goods (works, services), cash register transactions do not need to be used, since such an operation is not classified as a settlement.
This applies to the following situations. For example, an employer provides an employee with an interest-free loan to purchase housing.
Should an organization use CCT in the case when a former employee transfers funds to the organization’s current account to repay an interest-free loan using a bank card from the bank’s website, as well as when transfers funds to repay an interest-free loan?
Is the organization the current employer? Or a loan at interest. Is it necessary to use cash register when an individual transfers interest on a loan provided to an organization’s current account using a bank card from the bank’s website? According to officials, CCT is not needed here.
Receipt for loan repayment - determination of the receiving party
According to the instructions of paragraph 1 of Art. 1.2 of Federal Law No. 54-FZ of May 22, 2003, online cash register is used only by companies and individual enterprises, and in our case there is another ambiguous point - which party issues borrowed funds. Federal Law No. 54-FZ in relation to individuals receiving a loan from an organization or individual entrepreneur is interpreted unambiguously. But if, on the contrary, an individual provides borrowed funds to an organization or entrepreneur, the company (IP) is the recipient of the loan.
Regulatory authorities in their explanations often make reference to the concept of “calculations”. The Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation increasingly use this term when justifying the obligation (not) to use cash register equipment. Let us turn to the definition of the concept of calculation. This concept does not contain operations to attract borrowed funds in order to pay for goods, works and services, and accordingly there is no obligation for companies and individual entrepreneurs to use cash register systems when carrying out such operations
.
In conclusion, let us draw an analogy with the rules for using cash register systems when a company or individual entrepreneur pays money to an individual within the framework of obligations under a civil process agreement (see Letter of the Ministry of Finance of the Russian Federation dated August 10, 2021 No. 03-01-15/56554). The Ministry of Finance has clarified that when a company pays money to an individual, it itself is considered the buyer (not the recipient of the funds, that is, not an individual). And, as already mentioned, the cash register should be used exclusively by legal entities and persons registered as an individual entrepreneur, and therefore the cash register is again not required to be used.
Common mistakes
Error:
The company borrowed funds from an individual without using cash register equipment either when applying for the loan or when repaying it. The purposes for which the funds will be spent are not specified in the agreement.
A comment:
Indeed, if, when applying for a loan, the borrower did not inform the lender about the purpose of using the borrowed funds, it is impossible to establish whether the money was spent on paying for goods, work or services, and therefore there is no need to use cash registers. However, in such a situation there is a high probability of claims from representatives of regulatory authorities.
Error:
The company took out a loan to purchase goods for resale. Cash register equipment was not used when processing and repaying the loan, and no check was issued.
A comment:
In the event that the purpose of obtaining a loan is to pay for goods, work or services, the company or individual entrepreneur (borrower) has an obligation to use cash register systems.
Answers to common questions about a check when repaying a loan
Question #1:
Are there any clarifications from the Russian Ministry of Finance or the Federal Tax Service regarding the use of online cash registers when issuing or repaying loans? Do you know for sure whether to issue a check when repaying a loan?
Answer:
No, at present, neither the Ministry of Finance of the Russian Federation nor the Federal Tax Service of the Russian Federation have provided comprehensive explanations on this issue. But it should be remembered that all ambiguities, contradictions and irremovable doubts regarding acts of legislation on taxes and fees should be interpreted in favor of taxpayers, fee payers, insurance premium payers, and tax agents.
Question #2:
Is the issuance of a loan to a company by its founder a special situation regulated by law?
Answer:
No, the fact that the loan was issued by the founder of the organization does not matter. From the point of view of the law, such a case is also considered as the provision of borrowed funds to the taxpayer by an individual.
For which loans do you need an online cash register: situations
You sell a product, and the bank issues a loan
Let's say you sell smartphones and apply for loans through a bank. In this case, an online cash register and a receipt are needed. This will be one check for full payment, which must be generated at the time the goods are issued. The payment method will be cashless.
Then your buyer will make payments to the bank; checks will no longer be required from you. From the bank, by the way, too, because credit organizations are exempt from using online cash registers (Article 2 of 54-FZ).
