Buy GARANT Demo access Products and services Rates Seminars Company and partners Become a partner Editorial staff Eng 03 october 2017 To come in check in USD CB RF 57.8134 -0.2035 EUR CENTRAL BANK OF THE RUSSIAN FEDERATION 67.9076 -0.5407 Arbitrage practice Tax and accounting Business Practice Work Social sphere Housing and communal services Education Transport Society IT Profession Checks Public sector news Hot documents / Legislation monitoring Documents Analytical articles Interview Legal advice Opinions Important topic Survey results Infographics Services Professional calendars Information partnership Discussion of legislative acts and their drafts Forum Garant Announcements 23 OCTOBER 2017 Advanced training "Civil Code Reform on the Law of Obligations and Property Law" Lecturers, leading legal scholars of Russia: V. V. Vitryansky, L. Yu. Mikheeva, A. V. Mazurov. If you pay before September 29, you will receive a nice bonus from the GARANT company. 24 OCTOBER 2017 Advanced training program "Reform of corporate law" Lecturers - leading experts, direct developers of laws: V.V. Vitryansky, L. Yu. Mikheeva, E. A. Sukhanov, A. A. Makovskaya. You can take part in person or in recording, anywhere in the country! Tax and accounting News and analytics News When selling goods on credit, you must issue a check When selling goods on credit, you must issue a check September 29, 2017 Elena Popova ESB Professiona / Shutterstock.com The Ministry of Finance of Russia explained that when selling goods and services to individuals on credit, organizations and individual entrepreneurs are obliged to issue or send them a cash receipt or a strict reporting form by phone or e-mail ( letter of the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated August 24, 2017 No. 03- 01-15 / 54339 ). Recall that the CCP is applied without fail by all organizations and individual entrepreneurs when they make settlements, except for cases established by law (clause 1 of article 1.2 of the Federal Law of May 22, 2003 No. 54-FZ " On the use of cash registers for cash settlements and (or) settlements using electronic means of payment "; hereinafter - Law No. 54-FZ). In turn, settlements are the acceptance or payment of funds using cash or electronic means of payment for goods sold, work performed, services rendered, acceptance of bets and payment of funds in the form of a prize in the implementation of activities for the organization and conduct of gambling, as well as acceptance funds when selling lottery: tickets, electronic lottery tickets, accepting lottery bets and paying out money in the form of a prize when carrying out activities for organizing and conducting lotteries ( Article 1.1 of Law No. 54-FZ ). Have you already connected an online cashier in accordance with 54-FZ ? Conclude an agreement for the processing of fiscal data with OFD Electronic Express as part of IPO GARANT. Submit your application At the same time, the specifics of providing a loan at interest to a citizen borrower for purposes not related to entrepreneurial activity are established by laws ( clause 3 of article 807 of the Civil Code ). Thus, a consumer loan is money provided by a lender to a borrower on the basis of a loan agreement, a loan agreement, including using electronic means of payment, for purposes not related to the implementation of entrepreneurial activities, including with a credit limit (sub. 1 p. 1 article 3 of the Federal Law of December 21, 2013 No. 353-FZ " On consumer credit (loan) "). Accordingly, when selling goods and services to individuals on credit, organizations and individual entrepreneurs are obliged to issue them a cash register receipt or a strict reporting form in the manner prescribed by Law No. 54-FZ . Tags: banks and banking system , KKT , trade , individuals , legal entities , Ministry of Finance of Russia Source: GARANT.RU ! Reprint Subscribe to news headings Other column news Discuss on the forum Printing Related documents: Civil Code of the Russian Federation Федеральный закон от 22 мая 2003 г. № 54-ФЗ "О применении контрольно-кассовой техники при осуществлении наличных денежных расчетов и (или) расчетов с использованием электронных средств платежа" Федеральный закон от 21 декабря 2013 г. N 353-ФЗ "О потребительском кредите (займе)" Читайте также: При торговле в Интернете чек должен выставляться продавцом в момент подтверждения оплаты Речь идет об исполнении распоряжения покупателя о переводе электронных средств платежа кредитной организацией. Сумма прощенной задолженности по кредиту освобождается от уплаты НДФЛ только в размере 4 тыс. руб. в год Остальная часть суммы облагается налогом по ставке 13%. 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