Payment methods. Issuing an invoice for payment by bank transfer If an individual paid to a bank account

Minimum order amount in the online store: 5,000 rub.

Cash payment for individuals

After placing your order you can:

1. Come to the pick-up point and pay for your order.
2. Pay the order to the courier upon delivery.

If you pick up the order yourself, then pay for the goods at the office at the address: Moscow, Varshavskoe highway, 125D building 2, office: 315 (pickup point)

• When you pay for your order, you receive sales and cash receipts.

Cash payment for legal entities

Payment method for settlements with organizations:

As in the case of individuals, you can pay for your order to the courier upon delivery or in the office.

• Payment is made only in rubles.
• To receive the goods, you must provide the original power of attorney from the paying organization or certify our copy of the delivery note with the seal of the paying organization.
• When you pay for your order, you will receive a cash receipt, delivery note and invoice.

Payment by bank transfer for individuals

How to pay an individual by bank transfer:

Individuals can pay for their order by bank transfer to our bank account (bank commission is possible). After paying for the order, be sure to inform us about payment by phone +7 495 215-50-52 or email

• Upon receipt of your order, you receive sales and cash receipts.

Payment by bank transfer for legal entities

How to pay a legal entity by bank transfer:

To pay for your order by bank transfer, you must provide the full details of your company at . The manager will issue you an invoice and send it in the manner agreed upon with you. The invoice and reserve for goods is valid for three banking days.

The goods are released after funds are credited to our bank account. To receive the goods, you must provide the original power of attorney from the paying organization or certify our copy of the delivery note with the seal of the paying organization.

• Upon receipt of your order, you will receive an invoice, delivery note and invoice.

Electronic payments

We pay through: Sberbank, Alfa-Bank, Webmoney, Qiwi, Visa and MasterCard, etc.:

Electronic payments- a convenient service that allows customers to pay for their online purchases with electronic currencies.

You can pay with us using payment systems:

• Sberbank
• Alfa Bank
• Webmoney
• Visa and MasterCard

Note! Some payment methods apply a fee.

In the modern world there are many payments for services and goods. Let's talk about this and figure out what payment systems exist.

Let's define the terminology

So what is a payment system? This is a set of organizational actions, forms, procedures that improve the monetary circulation system. In essence, this is a huge number of contractual relations, rules, methods that enable absolutely all participants to carry out financial transactions and pay each other.

What challenges do payment systems face?

Payment systems perform a number of tasks:

1. Safety and efficient operation.
2. Reliability, which guarantees the absence of any disruptions in the operation of payment systems.
3. Process workflows quickly and cost-effectively.
4. An honest approach that meets all the necessary criteria.

In general, for any such system the main function is to ensure dynamic economic turnover.

The individual elements of payment systems are very closely related to each other. Their relationship is carried out according to certain rules that are included in state regulations. The work of the Russian payment system is built on legal documents, thanks to which its functioning occurs. They regulate a set of procedures that are necessary for the operation of this structure and the transfer of funds from one counterparty to another.

The procedures of the payment system include forms of non-cash payments, norms of payment documents and all means used for communication (software, Internet, telephone lines, hardware).

Elements of payment systems

Payment systems consist of the following elements:

1. Organizations carrying out money transfers, repayment of financial obligations.
2. Monetary instruments and systems that ensure the transfer of funds between counterparties.
3. Contractual relations regulating the correct and clear procedure for non-cash payments.

All elements are very closely interconnected, their interaction occurs according to certain rules, enshrined in legal documents. Compliance with them is mandatory for absolutely all participants.

Types of payments

According to Article 140 of the Civil Code of Russia, payments within the country are made both in cash and non-cash. We can say that they are all divided into two types. Let's talk about them in more detail.

The cash payment system involves paying for goods and services from hand to hand. In everyday life, each of us faces this.

Payment by bank transfer occurs without the presence of cash; instead, funds are deposited into a current account or electronic wallet.

What are the payment methods in cash?

So, there are several ways to pay with real money. Let's list them:

1. "Cash" at the box office, through couriers or by transferring funds from the customer to the contractor.
2. Using self-service terminals Qiwi, Cyberplat, Eleksnet and many others. A person selects the service he needs on the screen and deposits banknotes into the bill acceptor. Almost all services and even loans are paid in such terminals.
3. In ATMs that have a cash acceptance function. Again, the desired operation is selected, the purpose of the payment is indicated, and the bills are entered.
4. Payment in banks or at the post office. Most people of retirement age prefer there. To do this, you only need to provide or simply provide the recipient’s details, and also give the money to the cashier.
5. Another popular payment method in the country is transfers (for example, using the companies “Zolotaya Korona”, “Leader”). To apply for them, you just need to come to the selected branch, provide the recipient’s details and deposit money.

Payment by bank transfer

Non-cash payments can be contact and contactless. Let's look at their features in more detail.

1. Payments using bank cards with a magnetic stripe are the most popular option at present. However, these began to gradually replace more secure cards with a chip. To make a purchase, you just need to insert it into the terminal or swipe it through a reader. Then the person just has to enter his PIN code, and the money will leave his account. That's all, the goods have been paid for.

2. Payment using MasterCard or Visa. This is a very common type of contactless payment for purchases. To pay, you just need to bring your card to the terminal, and the goods will be automatically paid for without specifying a PIN code. Of course, this type of calculation is very convenient. The only drawback is that the payment amount for one purchase cannot be more than a thousand rubles. It turns out that if you want to purchase a product worth, for example, two thousand, then you won’t be able to pay using a contactless method. You will have to insert the card into the terminal and still enter the PIN code. By the way, we note that not all stores have the appropriate devices.

3. There is also the option to pay using your card details. This is also a contactless method. It is most often used to pay for online purchases. How is the transaction carried out? You need to enter the required card details in the fields. This could be, for example, a last name, a security code. After filling out the details, you will still need to confirm the operation itself. After this, the funds will be debited from your account.

4. Payments by electronic money using Internet wallets "Yandex.Money", Kiwi, Webmoney. To pay for purchases and services, you need to open a personal wallet of any payment systems and make a payment or transfer funds using the company details.

5. Payment via mobile phones with NFS technology. To be honest, this contactless method is not yet very popular in Russia. The technology allows you to pay by holding your mobile phone to a special reading machine. To be able to use this service, you need to buy a SIM card that supports NFS technology, and also install another antenna in your phone. After this, payments can be made with one touch by placing the mobile phone on the terminal. The funds will be debited from your smartphone account. And although in the Russian Federation, as already mentioned, the use of such technology is not yet very widespread, at the moment it is still possible to pay using this method in the Moscow metro.

6. using Internet banking. This is also a method of non-cash payment for services and purchases. To use it, you need to go to Internet banking, find the correct category, enter the details and select the account for withdrawal. The operation is confirmed by entering the code.

All over the world, the most popular payment systems are still non-cash transactions. In their favor is not only the convenience and speed of their implementation, but also complete safety at relatively low cost.

Which type of payment is more profitable?

Of course, the electronic payment system is the most beneficial and convenient, no matter how you look at it. It makes it possible to make purchases very quickly and simplifies the entire payment process. Moreover, costs are reduced. Let's give a simple example when buyers and sellers are in different regions. There is no way to do this without using cashless payments. However, despite all the visible benefits, it can only be implemented if one has a certain level of technology, culture, and education. Historically, cash came first. There were no non-cash payments before, and there could not have been. The level of development of society and technology simply did not allow this.

Today, cash payments are typical only for more backward countries. Expert research suggests that in the future, non-cash payment systems will replace cash payments.

Why do we need a payment system?

The need to pay by bank transfer at one time led to the emergence of a system of settlements between banks with each other, since payers and recipients were serviced by different financial organizations. In Russia, the Russian Federation payment system was developed for transfers between banks. Each country organizes its own structures to ensure safe and fast circulation of funds within the state. Together they form international payment systems. Thanks to this, trade relations are possible between different countries, sometimes located on different continents.

Instead of an afterword

Currently, the economy of any country is a huge branched network of relations of a large number of constituent entities. The basis of all relationships, oddly enough, are various calculations and payments, which would be impossible without a clear organization of the payment system.

Very often, relations between individual entrepreneurs and organizations are formalized by an invoice for payment. One of the parties issues an invoice to the client, he pays it, and then receives the paid goods or services. Today’s article is for those who do not know what an invoice is and how to issue it.

I would like to point out right away that issuing invoices and maintaining reports is very convenient in special service.

Let's start with the fact that an invoice is a document that the seller issues to the buyer. The invoice contains the following basic information:

• Information about the seller - who issued the invoice;
• Information about the buyer - to whom this invoice was issued;
• List of goods or services, their quantity - what the buyer pays for;
• Prices for goods or services, total amount - how much the buyer must pay;
• Seller's bank account details - where the buyer should pay.

Essentially, the invoicing process goes like this:

1. A potential client contacts the seller because he wants to purchase his goods/services;
2. The seller, based on the client’s request, draws up an invoice for payment and sends it to the buyer;
3. The buyer pays the specified amount to the bank account of the seller;
4. The seller verifies receipt of payment and delivers goods/services to the buyer.

When should you issue an invoice?

Here are a few situations:

• There is a valid agreement between the counterparties, but it does not contain specific amounts of goods/services, their volume and delivery/performance dates. The agreement is concluded for a long period and contains general provisions for cooperation between the two parties. As needed for goods/services, the client sends a request to the seller, and the seller issues an invoice to him according to each specific request;
• There are no contractual relations between the parties, and the supply of goods or provision of services must be carried out as quickly as possible. In this situation, the seller issues an invoice for payment, and the contract is drawn up later.
• An invoice for payment is also issued in the case of a one-time supply or service, when there is no point in the parties signing an agreement.

Thus, an invoice for payment is a document that serves as the basis for the buyer to pay the seller in order to receive goods or services from him. Please note that we are talking about non-cash payment, so the seller must have a bank account.

The invoice for payment does not have a unified form; you can develop it yourself. The invoice must contain the following mandatory details:

• Name of the legal entity (if it is an organization) or individual entrepreneur;
• Seller’s TIN (for legal entities you must also indicate the checkpoint);
• Bank details, current account number, personal account number, correspondent account, bank name and BIC;
• List of goods/services;
• The total amount of the invoice, including VAT.

And there you can download examples of filling out in Excel format, screenshots of which we will provide below.

Pay special attention to the allocation of VAT in the invoice! If you are a legal entity or individual entrepreneur using the general regime, then the VAT rate must be specified in the invoice form and its amount must be highlighted. If you use the simplified tax system, then VAT is not allocated, the total amount is indicated in the invoice and the note “Without VAT” is added.

Example of an invoice without VAT:

Example of a VAT invoice:

The account, as we have already noted, can be developed independently. It can be done in Excel or Word and the created file can be used as a template. The invoice can be issued either on the seller's letterhead or without it. To automatically generate invoices for payment, you can also use accounting programs or electronic services.

The invoice must have a serial number. Their new numbering begins at the beginning of each year. You can simply number them in order (No. 1, 2, 3, 4...), or you can use special numbering, although it will still be sequential (No. TT/16-1, TT/16-2...).

In the invoice, you can specify additional conditions for the provision of services or delivery of goods, for example, the deadlines for their implementation.

The manager and chief accountant put their signatures on the account. If the invoice is issued by an individual entrepreneur, then only the individual entrepreneur must sign. It is advisable to put a stamp.

Next it is sent to the buyer for payment. The original invoice can be sent by mail or courier; to speed up the process, a copy of the invoice is sent to the buyer by email or fax. If the buyer agrees with the conditions specified in the invoice, then he pays it.

More and more businesses and individuals are choosing a virtual form of payment. The fact is that it is not a low-cost option and is produced much faster, regardless of time and days of the week. Payment by bank transfer is very convenient and practically not limited by regulatory documents. Therefore, it is gradually replacing conventional cash payments. More detailed information is provided below.

What is non-cash?

A form of non-cash payment is the movement of funds through the accounts of clients of banking or credit organizations in electronic form. Any payment for goods by bank transfer is carried out only through specialized organizations that have licenses to perform banking operations.

Bank transfer is available to absolutely all persons, regardless of the form of their activity. As a rule, at the end of the working day, account holders are provided with a statement of their cash flow activity for the day, which allows them to control all transactions. But if necessary, such a statement can be requested from a credit institution at any time.

Regulation of non-cash payments

Payment by bank transfer is subject to only three regulatory documents that fully control their implementation. The main one is the Civil Code of the Russian Federation, Chapter 46 of which describes all the basic requirements for permitted non-cash forms of money circulation.

• regulations on the issue of payment cards;
• Regulations on the rules for making money transfers.

The first document was approved by the Central Bank on December 24, 2004 and reveals the procedure for the legal implementation of acquiring. This concept defines the non-cash payment for services or goods that is familiar to many ordinary citizens.

The second document was approved only on June 19, 2012 by the Bank of Russia and contains all the necessary detailed descriptions of possible forms of non-cash payments and requirements for them. Everything contained in the provision fully complies with the norms of the Civil Code.

Any payment by bank transfer must be carried out in strict compliance with all of the listed regulatory documents, but such control is not an obstacle to the growing popularity of non-cash money circulation among the entire population.

Advantages of non-cash payments

First of all, payment by bank transfer requires minimal documents in comparison with regular cash payments between organizations. Many companies choose this form of payment because it makes it possible to avoid large fines due to errors in registering cash discipline and using cash registers.

Large organizations are also increasingly invoicing their clients by bank transfer, instead of taking cash from them. This allows companies to save significantly, since servicing such operations is much cheaper.

The obvious benefit of such calculations for ordinary citizens is the convenience of transactions. The fact is that you can carry them out simply by having a payment bank card and the ability to access the Internet, and commissions for money transfers between accounts are not always charged or amount to minimal losses.

Such virtual settlements also have benefits for the state, because it allows you to constantly monitor all cash flows in real time. In addition, a decrease in the turnover of the living money supply reduces the possibility of inflation in the country.

In general, the advantages of non-cash payments are clearly visible to everyone, and most importantly, they can be carried out at any time of the day, on any day of the week and completely regardless of the geography of the transfer.

Types of bank transfer payments for individuals

Ordinary citizens may think that bank transfers are only transfers between accounts, but in fact there are 6 types of them. Most are available only to legal entities and organizations and are controlled by the same regulatory documents.

The most common form of payment available to civilians is in the form of an electronic transfer. It represents the transfer of funds from the payer’s personal bank account to the recipient’s account through a banking operator. The recipient can be an individual or an organization, the main thing is that such a right is described in the agreement between the account holder and the bank. The payer can only be a private person.

Another form of payment, which, like the previous one, is regulated by the law “On the National Payment System” is direct debit. It represents the debiting of funds from the owner’s account at the request of the recipient, but only if this is permitted by the agreement between the account owner and the credit institution. Most often, such payments are mandatory fees for servicing a bank card or account.

Most common form

Individual entrepreneurs pay by bank transfer most often by means of a payment order. Even individuals who do not have a current account with a credit institution can use this form. Payment involves the preparation and transfer to the bank of a certain document - an order, detailing the amount, recipient and time frame within which the transfer must be made. All this is carried out at the expense of the payer.

The validity period of the order is officially 10 days, not taking into account the moment of submission of the document, but in practice everything happens much faster. Only incorrect execution of the order can slow down the receipt of funds.

The most secure form

The most secure form of non-cash payment is payment through a letter of credit. It represents an inconvenience for the payer, since it requires a separate opening of a letter of credit, even if this bank already has a current account, but all this is for the sake of security.

The payer must transfer a certain amount for goods or services to an open account and oblige the bank to pay them to the recipient only if certain conditions are met. That is, until the recipient gives the credit institution confirmation that he has fully fulfilled his obligations under the transaction, he will not receive the money. In this case, the bank acts as an uninterested third party and guarantees the legality of the transaction.

Cash-non-cash payment

Conventionally, cash/non-cash payment determines settlements through checkbooks, since after debiting funds from the drawer’s account, it may imply issuing them in cash or transferring them to a bank account. This form of payment is more common in Europe and the USA and is carried out only after confirming the identity of the bearer of the check and receiving information about the presence of an amount sufficient for the transfer in the drawer’s account, and, of course, after confirming the authenticity of the check.

Another form of non-cash payment is a transfer through collection or collection order. It is carried out only when the recipient of the funds provides the bank with confirmation of the account owner’s monetary obligations to it. In essence, this is debt collection and it occurs even without timely notification to the account owner. As a rule, the debtor learns about the withdrawal after the transfer has been made.

What is non-cash based on?

First of all, all non-cash payments must be carried out in accordance with laws and regulations. In addition to the general rules, each credit institution is obliged to act only within the framework of a valid agreement between the bank and the account owner. Going beyond the scope of the document is allowed only when signing a new agreement. In addition, the bank does not have the right to influence the choice of payment form for the participants in the transaction.

Any invoice issued for payment by bank transfer, a sample of which can be obtained directly from a credit institution, must be supported by a sufficient amount of funds in the payer’s account. In addition, money transfer operations must be carried out within a specified period, otherwise sanctions or fines may be imposed on the culprit. And, of course, every account owner has the right of acceptance, which means that even the state is prohibited from debiting money from the account without prior notification.

Types of accounts

Any non-cash payment is permissible only if you have a bank account with the required amount on it. The only exception is payment by means of a payment order, which is permitted by law and can be carried out even in the absence of a bank account, but only by individuals. To conduct business, you must have a bank account.

There are several varieties of them:

Funds control

For individuals, keeping track of the movement of funds in an account allows them to keep bank statements, but for organizations it is more and more difficult. They use books of income and expenses, in which they record data on payment orders, collection transactions, memorial orders, and so on. Analytics of special accounts is carried out using statements of letters of credit, deposits, check transactions and other forms of payments.

The bank should tell you in detail how to issue an invoice for non-cash payment to the account holder, as well as inform you about possible fines. They are imposed both on the credit institutions themselves and on paying agents if they fail to fulfill their obligations on time.

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 capital turnover, as well as to reduce the amount of cash. The circulation costs associated with cash also decreased. Government institutions also promote non-cash payments for the reasons listed above (increasing the speed of cash turnover plus saving on their maintenance).

Cashless payments and payments

The very first non-cash settlements and payments were settlements and payments using checks and bills. Afterwards, clearing houses were introduced - organizations that carry out transactions between different banks. Then, in most developed countries, giro payments spread as a subtype of non-cash payments (through giro banks, commercial banks, savings banks).

Non-cash payment transactions are the main type of banking operations. There are collection, transfer, and letter of credit operations.

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 also apply.

What is cashless payment?

A non-cash payment is considered to be a settlement using non-cash money circulation (in non-cash form - that is, in the form of an entry on the corresponding account). Non-cash 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),
• at a certain time,
• with control over the correctness of calculations according to the order in which they are performed,
• on contractual terms.

The full definition and all 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 or checks. Today they apply

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

A detailed list of settlements (payments) is indicated in the corresponding 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 the last one (electronic), however, the Federal Law of June 27, 2011 No. 161, as amended on July 23, 2013, also applies - “On 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 permissible for clients served by a bank to revoke their payment documents. However, in practice, returning a non-cash payment entails a whole series of procedures.

1. If the money was transferred incorrectly, the transaction was carried out and the funds were credited, the return of money via non-cash payment is made in court. At the same time, it is important to prove that no services were provided (when funds were credited to the company’s account).
2. If a return is required by a store customer returning an item, then several options are possible: transfer of the required amount by the seller to the buyer by non-cash method (for example, return transfer to a card) or in cash.

Attention. Often, companies operating in the trade sector enter into an agreement with the bank that services the terminals about the possibility of returning funds for non-cash payments.

From the client in whose favor a refund is to be made, a current account number, bank name and correspondent account number, INN and BIC of the recipient, and 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 bank transfer is carried out in the form of a transfer 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 frequently used form of payment.

A payment request means a request from the recipient to the payer to pay a certain amount. Used for the convenience of non-cash payment for goods and services. The payer must provide acceptance (agree to pay the amount) or refuse - then the claim is returned without fulfillment.

Collection orders are issued by government agencies based on 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).

Accepting non-cash payments

Non-cash payments are accepted in several ways: either by crediting to the organization’s account through a bank, or through a terminal (cash register, 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, in contrast to payment systems that charge up to 5%, is 0%. To accept non-cash payments, organizations solve several problems:

Preparation of invoices and contracts (optional),

Control of funds transfer,

Preparation of closing documents.

To accept payments, you need the organization's INN, current account number, BIC of the servicing payer bank, legal and postal address.

Problems of non-cash payments

The main problems of non-cash payments are:

• the difficulty of establishing a settlement and payment system,
• risks arising in connection with payments,
• the presence of non-payments (their changes affect the budget deficit),
• speed of payments (including taking into account failures and delays, errors made by both senders and recipients of funds, and the payment centers themselves),
• priority of payments and its regulation, causing damage to other creditors,
• insufficient development of the regulatory 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 established payment discipline. If an organization does not fulfill its payment obligations, it may be declared insolvent.

Accounting for non-cash payments

When making payments between organizations in the form of non-cash payments (by transferring from account to account), there is a need to account for non-cash payments using special payment documents. They are the basis for calculation and can be issued in the form of an order:

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

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

• name of the enterprise,
• document number,
• name of the paying bank, MFO, RCC, current account number,
• name of the recipient, recipient bank, its details.

Accounting for such transactions is carried out using account 51 “Current accounts” (both receipts on debit and disposals on this account).

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

• receipt of money in payment for services or goods,
• depositing cash into a current account,
• receiving advance funds,
• receipt of the authorized capital,
• payment of bills from suppliers, contractors,

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