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A non-cash payment method is settlements without using cash, i.e., transferring a certain amount from one bank account of a credit institution to another. Banks act as intermediaries in settlements. This type of calculation has obvious advantages.

Every modern entrepreneur is well aware of all the currently existing systems for working with finances, the main and most common ones in practice, among which are payments by bank transfer or in cash.

If everything is clear with payment for purchased goods and products, then when considering the so-called non-cash system, many questions arise. Let's carefully study this methodology and determine its positive and negative sides, which will ultimately allow us to draw a conclusion and prefer the most attractive system for each individual enterprise, company or individual entrepreneur.

And so, between individuals and legal entities it involves the implementation of certain payments when there is no need to use cash. In other words, the entire operation occurs on the basis of the transfer of a specific amount from one account of a credit company to another, which becomes possible after the presentation of mutual demands between the participants of this type of transaction.

In this case, banks and other financial organizations authorized to carry out this type of activity become intermediaries between the participants in a previously concluded transaction. The thing is that it is on their accounts that the transfer of payments provided for by the non-cash payment system actually takes place.

Among the positive properties of this system, modern experts highlight the possibility of acceleration working capital, a significant reduction and reduction in cash that is necessary to make payments between two or more organizations participating in a particular transaction.

It is worth noting that this system is currently the most preferable for domestic enterprises, companies and even individual entrepreneurs operating in our state.

The legislation of the Russian Federation states that payments between legal entities, regardless of their number, as well as when individual citizens act as payers, must be made in the form of non-cash payments. All this is necessary in order to facilitate the algorithm for making transactions and paying for goods and services received. However, there are also some restrictions, according to which the maximum cash payment between organizations should not exceed 60 thousand rubles.

In all other cases, companies must use a non-cash payment system, which is very convenient and can significantly reduce all kinds of risks of losing money due to the raid of robbers or the tricks of fraudsters.

Now it is necessary to get acquainted with the types of non-cash payments, which are currently very actively used in Russian reality. Among them, the most popular at the moment and settlements by payment orders, under a letter of credit, when using special checks or within the framework of a collection program, as well as upon presentation of a payment request, are considered to be the most mastered by domestic business representatives.

To implement this type of payment, companies must use special payment orders, letters of credit of the established form, well-known checks throughout the world, as well as demands and orders.

At the same time, every entrepreneur and manager of an individual company must keep in mind that the period for making payments using the non-cash payment system cannot last more than two business days within the territory of one subject of the Russian Federation and five days, if the area and space of the entire state is taken into account .

Positive qualities of cashless payments

According to modern experts, non-cash payments have many advantages compared to paying for goods and services in cash. Thus, this system is distinguished by the flexibility of calculations, as a result of which a whole range of transactions can be serviced, involving various additional payments and recalculations.

Along with this, many domestic entrepreneurs note the possibility of quickly checking the receipt of funds to the company’s current account, when there is no doubt about the second party to the transaction fulfilling its obligations to pay for the materials received. In addition, the system of non-cash payments between legal entities eliminates the possibility of fraud by third parties who intend to secretly take possession of other people's assets and financial resources.

Moreover, it is absolutely impossible to make payments with so-called dolls and counterfeit banknotes, because every bank has a serious security system, protection and verification of all financial resources with whom employees of this organization work. In addition, companies using a non-cash payment system can significantly reduce the costs associated with transporting cash, storing and checking it, since all this falls on the shoulders of the bank, whose client is the enterprise or individual entrepreneur.

Along with all the above criteria and positive qualities, this possibility of making payments between legal entities does not impose any restrictions on the duration of storage of funds in bank accounts on participants in this type of relationship, which is very convenient in modern conditions general instability.

By the way, many companies give their preference to non-cash payments for the simple reason that there is no need to use them in everyday work. cash register, its maintenance and training of specialists in handling it.

Moreover, all funds that passed through the cash desk must be transferred to the bank within three days, except for money that will be used to pay salaries to employees of the company, enterprise or firm. All this imposes the need for additional efforts, actions and the search for additional time, which a company employee authorized to carry out all these operations must find in his schedule, often being distracted from more important matters.

Be individual entrepreneur– this means working for yourself and not depending on others. Today, non-cash payment by individual entrepreneurs is used quite often, since it is very convenient and profitable. Many businessmen are attracted by freedom, but not everyone dares to undertake such a feat as starting their own business. In fact, there is nothing fantastically difficult about entrepreneurship, especially if the businessman is registered as an individual entrepreneur. It offers convenient forms of taxation and a minimum of paperwork.

However, despite all the simplicity, every novice entrepreneur needs to study in detail all the nuances of this type of activity. This will avoid many mistakes and make doing business more convenient.

It will be much easier to do business if a businessman has his own current account. This allows individual entrepreneurs to conduct non-cash payments with clients and suppliers. This form is very convenient, so it is used often. But in order to be able to pay and accept payments not only in cash, but also in non-cash form, you need to open a bank account.

According to the law, an individual businessman can work without a bank account, but he must acquire one if he wants to be able to enjoy all the benefits of non-cash payments. At the same time, the entrepreneur must take into account that cash payments are limited Russian legislation. That is, under 1 agreement, a money transfer of no more than 100 thousand rubles is allowed. There is no such problem with non-cash payments, and this is an additional advantage. Under 1 agreement you can receive an unlimited number of translations. In this case, there will be no need to renew the contract each time upon reaching a certain amount.

How to choose a bank

In order for settlements with clients, suppliers and partners to be as convenient as possible, it is necessary to choose the right financial organization.

It must be a good and reliable bank that enjoys a positive reputation.

There are special resources on the World Wide Web where you can see a list of banks suitable for individual entrepreneurs and read reviews from their clients. This is very convenient and helps you make the right choice.

When selecting a suitable financial institution, you need to pay attention to the following nuances:

• duration of operation of the bank in the Russian Federation;
• availability of Internet banking services;
• network of ATMs and service centers.

As a rule, large banks are more reliable and offer good working conditions for individual businessmen. Internet banking will be convenient for transferring funds from one card to another without leaving your home. It is advisable for a businessman to have a separate plastic card, as for an ordinary individual. This will make it more profitable to withdraw funds from the bank. It is advisable to have enough ATMs nearby. It will be very inconvenient if you have to travel to the other end of the city every time to withdraw cash.

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Documents for opening an account

To work by bank transfer, a businessman needs to know how to open a bank transfer for an individual entrepreneur. To do this, you must provide a certain package of papers to the financial institution.

For individual entrepreneurs, a copy of the certificate stating that individual passed the registration procedure in tax authority. At the same time this document must be notarized. In addition, you will need a copy of the Taxpayer Identification Number (TIN), a full-page passport with registration and registration, and a license if the businessman’s type of activity is subject to licensing.

After submitting a package of documents to the bank, employees of the financial institution must draw up an agreement for the provision of services and issue all the necessary cards and bank details. In some offices this takes a lot of time, sometimes even several days. On average, financial institutions issue all documents within 1 day. However, everything here depends on the efficiency of the bank employees.

As for submitting a package of papers, it is advisable to have with you all the originals for verification and copies, which must be certified by a notary. It is advisable that the applicant be present when submitting documents in person. This is important because he will have to fill out an application with brief information about himself and his business, and also certify all this with a personal signature. Employees financial organizations they are extremely reluctant to have the documents handed over by another person, and not the entrepreneur himself. This must be taken into account. It’s better to set aside some time and visit the bank in person, especially since entrepreneurs, as a rule, are serviced at special conditions, that is, there should be no queues.

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Who needs to be informed about the existence of a current account?

First of all, an entrepreneur must provide his bank account details to his suppliers, partners and other people who will transfer funds to him. At the moment, there is no need for an individual businessman to report his current account to various inspections and organizations.

Just a few years ago, every businessman who registered an individual entrepreneur and a non-cash payment was obliged to report this to the tax office. However, this rule is not mandatory now. It was canceled back in May 2014. Until this point, businessmen had to communicate their bank details to the Federal Tax Service within 5 days after opening the account, for which form C09-1 was filled out.

U Pension Fund There were similar requirements previously. But from May 1, 2014, they were simplified. Now the entrepreneur is not required to inform the Pension Fund about the existence of a current account.

Working by bank transfer is very convenient, but the entrepreneur must take into account all the nuances that relate to the transfer of money. It is important to remember that all payments that an individual businessman will make through his current account must be justified. Bank employees always carefully monitor the rationality of payments. Each procedure must be executed taking into account the payment order and have the name of the payment.

Cashless payments- these are settlements (payments) carried out without the use of cash, through the transfer of funds to accounts in credit institutions and offsets of mutual claims. Non-cash payments are of great economic importance in accelerating the turnover of funds, reducing the cash required for circulation, and reducing distribution costs; organizing cash payments using non-cash money is much preferable to cash payments. The widespread use of non-cash payments is facilitated by an extensive network of banks, as well as the state’s interest in their development, both for the above reason and for the purpose of studying and regulating macroeconomic processes.

In the Russian Federation, the Central Bank has established the following types of non-cash payments:

Settlements by payment orders

Settlements under letters of credit

Payments by checks

Payments for collection

Calculations by payment requests

Payment order- this is an order of the account owner (payer) to the bank servicing him, documented by a payment document, to transfer a certain amount of money to the recipient’s account opened in this or another bank. Payment orders can be in paper or electronic form.

Usually payment order drawn up in four copies: the 1st copy is intended for the payer, the 2nd - for the payer's bank, the 3rd and 4th are transferred to the recipient's bank. Payment orders are accepted by the bank regardless of the availability of funds in the payer's account, but are executed only if there are sufficient funds on it.

Payment orders can be used to transfer funds:

for goods supplied, work performed, services provided, for advance payment of goods, work, services, or for making periodic payments;

to budgets of all levels and to extra-budgetary funds;

for the purpose of returning/placing credits (loans)/deposits and paying interest on them;

for other purposes provided for by law or agreement.

After the bank employee checks the correctness of filling out and processing payment orders on all copies (except the last one) accepted for execution of payment orders, in the “Receipt of payments to the bank” field, the responsible executive of the bank enters the date of receipt of the payment order by the bank.

The last copy of the payment order, in which the bank’s stamp, the date of acceptance of the payment order and the signature of the responsible executor are affixed in the “Bank Marks” field. The bank that has accepted the payer's payment order is obliged to transfer the specified amount of money to the recipient's bank for crediting it to the account of the person specified in the order. If necessary, the bank has the right to attract other banks to perform operations to transfer funds to the account specified in the client’s order. The bank is obliged, at the request of the payer, to inform him about the execution of the order.

Letter of Credit- this is a conditional monetary obligation accepted by the bank on behalf of the applicant (payer under the letter of credit), to make a payment in favor of the recipient of funds under the letter of credit, the amount specified in the letter of credit upon submission of documents by the latter to the bank in accordance with the terms of the letter of credit within the terms specified in the text of the letter of credit, or to pay , accept or honor a bill of exchange, or authorize another bank (executing bank) to make such payments or pay, accept or honor a bill of exchange).

A security containing an unconditional order from the drawer to the bank to pay the amount specified in it to the check holder. The drawer is a person who has funds in the bank, which he has the right to dispose of by issuing checks, the check holder is the person in whose favor the check was issued, the payer is the bank in which the drawer's funds are located.

The drawer does not have the right to revoke a check before the expiration of the established period for presenting it for payment.

There are cash checks and settlement checks. Cash checks are used to pay the check holder cash at a bank, e.g. wages, household needs, travel expenses, etc.

Payment checks- these are checks used for non-cash payments, this is a document of the established form containing an unconditional written order from the drawer to his bank to transfer a certain amount of money from his account to the account of the recipient of the funds. Check acceptance- this is a mark indicating the consent of the payer’s bank to transfer the amount specified in the check to the recipient’s account.

Collection- an intermediary banking operation for the transfer of funds from the payer to the recipient through a bank with the transfer of these funds to the recipient’s account. Banks charge commissions for performing collections.

Collection- a banking settlement operation through which the bank, on behalf of its client, receives, on the basis of settlement documents, funds due to the client from the payer for goods and materials shipped to the payer and services provided and credits these funds to the client’s bank account.

Collection can be clean and documentary.

Clean collection- collection of financial documents (transferable and promissory notes, checks and other similar documents used to receive payments) when they are not accompanied by commercial documents.

Documentary collection- this is the collection of financial documents accompanied by commercial documents (invoices, transport and insurance documents, etc.), as well as the collection of only commercial documents. Documentary collection in international trade is the obligation of the bank to receive, on behalf of the exporter, from the importer the amount of payment under the contract against the transfer of commodity documents to the latter and transfer it to the exporter.

Disadvantages of the collection form of payment: 1) The time gap between the shipment of goods, the transfer of documents to the bank and the receipt of payment, which can be quite long, which slows down the turnover of the exporter’s funds; 2) Lack of reliability in payment for documents (may refuse to pay for trade documents or become insolvent by the time they arrive at the importer’s bank). These disadvantages are overcome by using telegraphic collection, which reduces the unwanted time gap, as well as by using collection with a pre-issued bank guarantee, which makes it possible to create payment security close to that which arises under irrevocable letters of credit.

Payment request(colloquially “payment”) is a payment document containing a demand from the creditor (supplier) to the debtor (payer) to pay a certain amount of money through the bank.

To settle a payment request, the payer's acceptance is required. However, in certain cases (if this is stipulated in the agreement between the payer and the recipient or if such a case is stipulated in the law), it is possible to make payments without acceptance.

Acceptance- the response of the person to whom the offer is addressed about its acceptance. Acceptance - consent to payment. According to Russian law, acceptance must be complete and unconditional (acceptance of an offer on different terms is recognized as a new offer).