What is payment confirmation, payment confirmation document

How to confirm payment

What to do in a situation where a citizen used a mobile bank to pay, for example, for housing and communal services, but the money did not reach the management company?
As Yulia Rusinova, director of business development for fiscal solutions at ATOL, told AiF.ru, the decision whether or not to take into account a receipt from a banking application as proof of payment is made by each organization at its own discretion. Simply put, the management company has every right not to accept such a document. But this does not mean that you will have to pay for utilities again. Yuriy Tverdokhleb recommends contacting the bank through whose application the payment was made. “A receipt from the mobile application can be presented to the bank as confirmation of the fact of payment. If for any reason such a check is missing, then upon written request the bank is obliged to check the completion of the funds transfer operation and give a comprehensive answer about the reasons for the delay in payment and the location of the funds at the moment,” he points out.

According to Rusinova, at the client’s request, the bank can also conduct an internal check to determine whether a failure occurred during the transaction due to his fault. “If the money did not arrive at the organization’s account due to a malfunction in the financial organization, but was debited from the client’s account, the corresponding amount will be returned to him,” she adds.

As a rule, internal audits of the bank allow you to quickly find out the fate of the “lost” money, explains Tverdokhleb.

If it turns out that the financial institution carried out the transaction without problems, most likely the recipient has problems with receiving funds - in our case, the management company. To definitely prove to her that payment was made, you need to ask the bank for a payment order with the date when your money was debited. The document must have the seal of the financial institution and the signature of the operator. Only in this case can you be guaranteed that your payment made through the online system will be accepted, Kozbanov emphasizes.

According to the Deputy Head of the Department of Legal Regulation of Economic Activities of the Financial University under the Government of the Russian Federation, Associate Professor Oksana Vasilyeva, the management company (or any other organization that has not received your money and does not recognize a check from a mobile bank) cannot refuse to accept a bank account statement with the bank’s seal . But if this happens, the consumer has the right to file a complaint:

— to state housing supervision authorities;

- to the Prosecutor's Office of the Russian Federation;

At the same time, as Konstantin Bobrov, director of the legal service “Unified Center for Protection,” told AiF.ru, courts sometimes recognize a check from an online bank as a payment document. “So, in one of the civil cases, the court accepted as evidence a check printed through the Internet bank. In this case, a citizen filed a lawsuit against the Ministry of Finance, represented by the Department of the Federal Penitentiary Service in the Kostroma Region, for compensation for moral damage caused by improper conditions of detention in the institutions of the Department of the Federal Penitentiary Service in the Kostroma Region. As a document confirming payment of the state fee, he attached a receipt printed through a mobile application. But the court did not accept it and left the claim without movement. As a result, this citizen successfully appealed the decision to leave the claim without progress. He referred to the Regulations on the Rules for Transferring Funds (approved by the Bank of Russia), according to which an electronic transfer of money is confirmed by an electronic notification of its debit from a bank account,” the expert shares.

Is there an alternative?

A recently emerged alternative to an invoice is the Universal Transfer Document. In this case, there are two versions of the new financial document , slightly different from each other. A UPD with status 1 can immediately replace an invoice, invoice and act. UPD with status 2 replaces only the act or invoice.

Using such a universal document greatly simplifies record keeping. At the same time, there have been cases when buyers refused to accept such a document, demanding to provide the usual invoice.

But, as the Ministry of Finance explained, such a requirement is incorrect, and the use of UTD instead of an account is completely legal . Both tax officials and buyers are required to accept such a document.

Thus, an invoice is mandatory for all VAT payers (except for the cases indicated above). Only a correctly drawn up invoice or UPD allows the taxpayer company to further exercise its rights to tax deductions.

Question

What primary documents can confirm the costs associated with an employee paying registration fees for participation in a scientific conference abroad using a bank card? How to reimburse an employee for the costs of paying registration fees if the employee, with the exception of a bank card extract confirming payment of registration fees, has not provided and cannot provide any other documents (the organization holding the conference does not issue documents for the provision of services)? Income tax? We are talking about an employee’s personal bank card, which can be either wage or non-wage. This question can also be formulated as follows: Employees of the organization participate in Russian and international conferences. Registration fees for participation in conferences are paid with personal bank cards and in cash. 1. Can the University pay registration fees for participation in international conferences from its current account? If so, what is needed for this? 2. Foreign companies holding conferences do not have representative offices in Russia, and the University does not have a foreign currency account. Is it necessary to pay for org. fees for participation in international and Russian conferences to conclude an agreement? 3. What documents must an employee provide to reimburse the fees paid by him from a personal bank card and in cash? 4. What primary documents can confirm the costs associated with an employee’s participation in an international and Russian scientific conference? How to reimburse an employee for the costs of paying registration fees if the employee, with the exception of an extract from a personal bank card confirming payment of registration fees, did not submit any documents confirming participation in the conference (the organization hosting the conference does not issue documents for the provision of services)? 5. In what case should expenses related to an employee’s participation in a conference be included in taxable income?

Basics of accounting for payments to suppliers: invoices, documents

As you understand, our company needs to prepare documents for the purchase. Regardless of what we buy: materials, goods, fixed assets, services, we draw up a document of the appropriate type “Receipt/Purchase of something”. If required, we register the supplier's invoice.

I suggest you do the task yourself. From what you have read now, worked through the previous articles, write down the main accounting accounts with which account 60 interacts. If you can do it from memory, that’s great.

If not yet, open the chart of accounts and try to choose. If you carefully studied the previous materials, then I’m sure you won’t need a chart of accounts. Because these two sub-accounts divide the information into “Asset and Liability”, look at the letters A and P. The information is divided in such a way that our debts to the supplier must necessarily be on account 60.1 (because “P”). But if we pay in advance, that is, we give an advance, then we must already indicate 60. 2. At trading or manufacturing enterprises, the supplier accounting accountant is closely connected with the work of the warehouse.

The accountant cooperates with the storekeepers. Storekeepers directly accept purchased goods and materials, check defects and quantities, and only then submit the supplier’s primary documents with their mark to the accounting department.

What expenses are considered documented when calculating income tax?

List of documents*

The list of documents that must be drawn up to confirm certain expenses, as well as the procedure for their preparation, are not defined by the Tax Code of the Russian Federation. Therefore, in practice, any documents an organization has must be assessed taking into account whether they (together with other evidence) can confirm the fact and amount of expenses incurred or not. Moreover, depending on the actual circumstances of the transactions and the conditions of the financial and economic activities of the organization, in each specific case, expenses can be confirmed by different documents.

In particular, the following may be submitted to support expenses:

• primary accounting documents: invoices, acts, waybills, sales and cash receipts, etc.;
• other documents directly or indirectly confirming the costs incurred: orders, contracts, customs declarations, travel certificates, documents drawn up according to the business customs of the country in which the costs were incurred (for example, invoices, vouchers), etc.

• expense reports;
• sales receipts;
• receipts for the cash receipt order.

Is it possible to confirm expenses with documents that are completed with errors? It is possible if the mistakes made allow you to correctly determine the seller and buyer, the type and amount of expenses, the date of the transaction and other important elements of the transaction. For example, a document can be accepted for accounting if it contains an abbreviated name of the service, a unit of change code is missing, grammatical errors or typos are made in the name or address of the counterparty. Or if, in addition to the required details of the document, it contains additional information. If the document contains distorted information about the cost of goods (work, services), or the date is unclear, then such a document cannot be accepted as confirmation of expenses.

The act of providing services

Situation:

How to confirm expenses incurred for services when calculating income tax if there is no certificate of provision of services

If drawing up a report on the provision of services is not necessary, confirm the expenses with other documents.*

Documents issued abroad

Situation:

how to confirm expenses for purchasing property abroad. The buyer is a foreign representative office of a Russian organization. The property was registered by the head office of the organization in Russia

You can confirm expenses incurred when purchasing property (work, services) abroad with documents drawn up in accordance with the business regulations of the country in which the transaction was made.*

Documents drawn up in foreign currency

Situation:

Is it possible to take into account when calculating income tax expenses supported by documents drawn up in foreign currency?

Yes, you can.

Alexander Sorokin answers,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

What is proof of payment?

According to Article 861 of the Civil Code of the Russian Federation, in Russia there are 2 payment methods: using real money and non-cash. Settlements between legal entities must be 100% made in non-cash form. The legislation of the Russian Federation does not apply strict requirements to individuals.

As confirmation of payment, according to Article 220 of the Tax Code of the Russian Federation, it is allowed to use:

• cash receipt order;
• check, sales or cash register;
• extract;
• act of transfer of funds;
• other certificates, properly executed and certified.

What is a payment order?

In the activities of a budgetary institution, most settlements with counterparties are made through non-cash bank transfers. Payment for services, work and goods in cash happens quite rarely, mainly through accountable persons.

For non-cash payments, special forms are used - payment slips. A payment order is an instruction document (ID) that contains an official instruction from the payer to a banking institution to debit funds from the current account in favor of a third-party organization or budget.

One document has different meanings for subjects of non-cash transfers:

1. For the paying organization, the payment is issued as permission for the bank to write off money from current accounts.
2. What is a payment order in a bank? For a banking organization, a payment order is a working document on the basis of which operations are carried out to debit money from some accounts and credit them to others.
3. For PP recipients, this is confirmation of payment for goods, works and services, repayment of tax and other obligations to the budget.

Example

For a sample, you can consider the following invoice:

Invoice No. 12 dated March 19, 2015

Sender: Chip LLC.

Recipient: Astra LLC.

Basis for release of goods: agreement No. 7 dated January 13, 2015

Power of attorney No. 25 dated February 28, 2015 through procurement manager E. G. Viktorov.

Only one name released

Amount: Three thousand rubles. 00 kop.

Shipped by director _____________________ A. A. Sergeev

Product received _______________________

In what cases should CCT be used?

What documents should the UTII payer issue in exchange for a cash receipt?

- Title of the document;

— serial number of the document, date of its issue;

— name of the organization (full name of the entrepreneur);

— TIN of the organization (entrepreneur);

— name and quantity of paid goods purchased (work performed, services rendered);

— the amount of payment made in cash and (or) using a payment card, in rubles;

- position, surname and initials of the person who issued the document, and his personal signature.

Can a UTII payer, accepting cash for household services to the population, not use cash registers and not issue strict reporting forms?

No, he can not.

Until July 1, 2019, the UTII payer may not use cash registers and issue strict reporting forms instead of a cash receipt only if the following conditions are simultaneously met:

Can an entrepreneur with a patent, accepting cash for household services, not use cash registers and not issue strict reporting forms?

No, he can not.

An entrepreneur with a patent has the right until 07/01/2019 not to use cash registers and, instead of a cash receipt, issue strict reporting forms only if the following conditions are simultaneously met:

How to obtain original closing documents again

By default, we send closing documents as they are generated to the organization's mailing address specified in the account owner's Contacts. If an incorrect mailing address is provided, closing documents may not reach the recipient. In this case, the documents will be returned back to the postal address of our organization. A corresponding message will be sent to your contact email.

If you did not receive the original documents due to an incorrect mailing address, change your address to the correct one in the Account Holder Contacts and order the documents to be resent using one of the instructions below.

by mail

via EDI

at the REG.RU office

Re-sending by Russian Post is a paid service. Its cost is 200 rubles. To order, follow these steps:

1. 1. Log in to the REG.RU website and go to the Documents section.
2. 2.
   In the “Closing Documents (CLD)” tab, click resend

   :

3. 3.
   Tick ​​the required documents and click Pay

   :

4. 4.
   Pay the bill in any convenient way.

Done, after completing the application, the original documents will be sent to your email address within a week

.

Re-sending closing documents via EDI is a free service. To order, follow these steps:

1. 1. Set up the exchange of original closing documents through the electronic document management system (EDF).
2. 2.
   Create a support request to send closing documents via EDI.

Done, you will receive the originals of the closing documents within 24 hours.

Another free way to re-receive closing documents is in person in the Moscow office

. To order, follow these steps:

1. 1. Create a request to the support service or help chat with the topic “Financial issues”.
2. 2.
   In the application, indicate the organization’s tax identification number and the documents you need.
3. 3.
   In a response message, the support service specialist will inform you of the date when you can pick up the documents.

Done, pick up the documents at the Moscow office of REG.RU within two weeks from the date of preparation of the documents, informing the manager of the TIN and the name of the organization.

Office address: Moscow, Khodynsky Boulevard, building 20A

. (CSKA metro station). Opening hours: from 9:00 to 18:00 on weekdays.

Office address in Moscow

Is it possible to accept PKO as an advance report instead of a taxi receipt?

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>Is a receipt order a confirmation of payment?

How to prove payment for services in court

When filing a statement of claim or complaint with Rospotrebnadzor, the payer must provide evidence of the transaction. Judicial authorities require a documented fact of the transaction indicating the citizen’s full name, details, date and amount of payment.

If the transaction was performed at the office of a financial institution, it is recommended to present the original check or order. Additionally, the bank can issue a transaction confirmation certificate with a branch seal and signature of an authorized person.

When paying online, it is recommended to print receipts and have documents certified at the office where the account is maintained. Despite the presence of an electronic seal on the form, in 15% of cases law enforcement agencies refuse to accept certificates without the organization’s stamp and signatures of the company’s employees.

Why is payment confirmation required?

When depositing money for a loan or paying taxes annually, citizens are advised to keep the receipts issued by the operator (or terminal). They are proof of the transaction in case of disputes.

For example, a tenant received a notification about the existence of a debt from the Federal Tax Service. Having a document in hand, issued after the transaction, will be proof of payment of taxes.

The absence of receipts greatly complicates the ability to prove the authenticity of the payment. Despite the transition to electronic payment mode, in 50% of cases government agencies accept claims for consideration only if they have a “paper” copy of the certificates.

Obtaining a duplicate if a document is lost

The bank provides for the restoration of client checks in the event of their absence to confirm payment of the invoice. If the transaction was performed by the payer himself in terminals or online banking, the employee can reprint the account statement or issue a copy of the check.

If paper documents are lost, the recovery period can be up to 30 days. To speed up the transaction search, the client must know the date, approximate time, payment amount and recipient details. Lack of information may result in a refusal to provide a duplicate document.

Payments made more than six months ago are usually ordered through the bank's archives. The duration of the service is from 3 days. A fee may apply for the restoration of some certificates.

Proof of transaction in the bank

Financial institutions that issue loans require customers to deposit funds into the lender's account on time. Delays lead to the accrual of fines and penalties.

In rare cases, for example, in the event of a technical failure in the system, payment may be delayed or not received. To save yourself from having to re-deposit funds, the payer must prove the fact of replenishing the account.

Confirmation of payment at Sberbank and other credit institutions can be an order, check or account statement.

A cash receipt order is issued by the operator when funds are deposited into the client’s personal account. It must indicate the full name of the depositor, the date of the transaction and the amount, account, and name of the financial organization. At the bottom of the order are the signatures of the participants in the transaction: client, manager and cashier, and, if provided, the bank’s seal.

The statement is a list of banking transactions on the client's account. It displays 1 or several transactions for a specified period of time (for example, the current month), the owner’s full name, the name and account number of the organization, the date of the statement and the details of the authorized person. It is allowed to print out an electronic document when making a payment in remote service channels (RSC): online banking, terminals, mobile version of the site.

A check is issued when repaying a debt to the account of a legal entity. It contains (partially or completely) the details of the recipient of funds, the name of the company, information about the payer, amount, date and purpose. The receipt printed after the transaction at UCO is also confirmation of payment of the invoice.

Types of documents

There are a large number of payment papers. Their exact list depends on the specific procedure and is clarified by the applicant in advance. Let us consider separately the main types of payment documents, their purpose and rules for filling them out.

Invoice (invoice)

An invoice is a mandatory document that is drawn up by the seller of transported products and handed over to the customer (buyer). It performs the following important functions:

1. Confirmation of the fact that the seller has fulfilled the main terms of the transaction (transfer of products that meet all the requirements and characteristics of the purchase and sale agreement).
2. Confirmation of payment of value added tax for its further deduction.

The exact list of payment documents depends on the specific transaction.

The document must contain the following information:

• Buyer and seller data.
• Date of registration.
• Number.
• Name and quantity of goods.
• Cost of goods.
• Tax rate.
• Country of origin.
• Amount of value added tax, etc.

Payment order

A payment order is a document that is drawn up by the owner of a bank account (when carrying out foreign trade activities - by the buyer or seller). The paper is necessary to transfer the amount of money specified in it to the account of another subscriber (seller). With the help of a payment order, non-cash payments for delivered goods are carried out.

The paper must contain the details of the recipient and sender of funds, the amount of the transfer, the date of execution and paper number, purpose of payment, etc.

Extract from the personal account

An extract from the buyer’s personal account is required to confirm the transfer of funds and fulfillment of the payment terms of the contract.

You can request a personal statement from the banking organization where the account is registered. A copy of the document is attached to the general package of papers.

Tax receipts

The next required payment documents are tax receipts. Transportation of goods requires payment of customs duties in the established amount. Before submitting a package of papers, you must take the details of the customs authority and pay the tax.

The receipt must necessarily indicate the date of transfer and the amount of tax, details of the payer and recipient, information about the banking organization, purpose of payment, etc.

Instructions for preparing an invoice for payment

From an office management point of view, this document should not cause any particular difficulties in developing and filling out.

At the top of the document information about the recipient of the funds is indicated. Here you need to indicate

• full name of the company,
• his TIN,
• checkpoint,
• information about the bank servicing the account,
• account details.

Next, in the middle of the line, write the name of the document, its number according to internal document flow, as well as the date of creation.

Then the payer of the invoice (also the consignee) is indicated: here it is enough to indicate only the name of the company that received the goods or services.

The next part of the document concerns the services directly provided or goods sold, as well as their cost. This information can be presented either in a simple list or in the form of a table. The second option is preferable, as it avoids confusion and makes the score as clear as possible.

In the first column of the table of services provided or goods sold, you must enter the serial number of the product or service in this document. In the second column - the name of the service or product (without abbreviations, concisely and clearly). In the third and fourth columns, you must indicate the unit of measurement (pieces, kilograms, liters, etc.) and quantity. In the fifth column you need to put the price per unit of measurement, and in the last column - the total cost.

If the company operates under the VAT system, then this must be indicated and highlighted in the invoice. If there is no VAT, you can simply skip this line. Then, below the right, the full cost of all goods or services is indicated, and under the table this amount is written in words.

Finally, the document must be signed by the organization’s chief accountant and manager.

What date should I issue an invoice for payment?

If you issue invoices and statements for the same service to the same clients from month to month, you can create a new document by simply copying the previous one. It is also very convenient to issue acts for a group of accounts at once. To do this, in the document register, you simply check the boxes opposite those accounts for which you need to issue closing documents.

With one click on the “Create” button, acts or invoices will be generated. Any document created in the service can be downloaded in Excel or PDF format. But the second document, the invoice, is a confirmation of the completed transaction for tax accounting; it is issued only by the service provider or the seller only after he has completed the transaction, and includes not only the total price, but also separately indicated VAT.

An invoice has a standard form, is a document of strict reporting and is submitted to the tax office, whereas an invoice is not. Since the legislation does not establish a specific form of invoice for payment

, then such a document can be presented in paper or electronic form. An individual entrepreneur has the right to draw up an invoice using special software, which will automatically generate documentation after entering the necessary data. You can also prepare the document yourself.

In this case, the supply agreement will be considered concluded only after the goods are transferred to the consumer and the delivery note is signed. But even after paying for the goods, the buyer, having such an imperfect invoice, will not be able to present claims to the supplier based on the supply agreement. For example, the buyer will not be able to demand that the product be replaced or its quantity changed.

But he has the right to demand the return of the money paid for the goods, based on unjust enrichment. On our website you can find free invoices for 2021, compiled based on the requirements of the most common accounting programs.

• outgoing and incoming own number;
• name, contact details of the seller;
• information and contact details of the buyer or customer;
• discharge date;
• company and tax information;
• date of dispatch/delivery/purchase/services rendered;
• order number or other number by which the customer can track the progress of delivery;
• total amount;
• payment terms;
• and other information, for example, special conditions, information about taxes, penalties for late delivery, late payment or refunds in case of damage to the order.

Such an invoice may be issued by the seller (or performer) after the sale of goods or services. It is used to confirm payment of VAT and excise duty. In addition, it can inform about the country of origin of the goods and contains information about the customs declaration number (if the goods are imported).

It is issued in a strictly established form and is considered the basis for deducting VAT amounts from the buyer. Issued in two copies. Any serious company will not pay an invoice issued by an individual, exposing itself to taxes.

Or you will have to register as an individual entrepreneur/closed joint stock company/LLC in order to be able to issue invoices, or draw up an agreement with an organization for the provision of a certain type of service, and it makes payment as an individual for the work performed. So, from a legal point of view, an individual and invoicing are incompatible concepts. It indicates the seller or performer of a certain work (as a legal entity or individual entrepreneur), current account number and bank details, address, list of goods or services that are subject to payment.

Receipt of the intermediary

Checks from mobile banking are more convenient than traditional paper payments. They are always at hand and never fade, and such a receipt can also be printed if necessary. The website of a financial organization popular among compatriots says that a check in electronic form is a full-fledged payment document. But according to the law, this is not entirely true, says Yuri Tverdokhleb, associate professor of the Department of “Regulation of Financial Institutions” at the Faculty of Finance and Banking of the Russian Presidential Academy of National Economy and Public Administration. When you make purchases, the receipt is not issued by the bank, but by the seller. It is printed on a special machine that has a fiscal (tax) memory - this is necessary for the tax service. The main purpose of cash register receipts was originally precisely to keep track of cash. Electronic payments appeared later and began to replace payments with bills and coins. However, the check has fully retained the function of formalizing the contract, and sellers often require them, for example, when applying for a guarantee.

“The document sent by the bank is not a cashier’s check. The bank is an intermediary that only transfers money. The document that you receive after a transaction in a mobile bank is called a “transaction receipt” - it does not contain the details of a cashier’s check, it only indicates the time, amount and recipient of the payment,” explains Stanislav Drobotov, a member of the St. Petersburg Bar Association.

And even a printed check from a mobile bank does not confirm the fact of the transaction, adds lawyer Andrei Kozbanov. After all, modern printing technology makes it possible to create a fake of any receipt without any problems.

How long is it recommended to keep payment documents?

In banks and other financial institutions, customer orders are archived for 5 years. Housing and communal services have the right to require subscribers to provide proof of depositing funds into their personal account within 3 years from the date of the transaction. According to the law, the storage period for documents confirming payment is 5 years from the date of receipt.

The advantage of paying online is the ability to print receipts for 10 years or more from the date of the transaction. If the client is unable to find the document on his own, he can contact the financial institution to make a request. Documents older than 3 years are issued from the archive.

Not all transactions can be printed after 6 months or more. If there is no technical capability or the database is updated, financial institutions may refuse to issue a certificate.

​AiF.ru learned from lawyers whether it is possible to present a receipt from a mobile banking application as confirmation of a transaction.

Every third Russian uses a mobile bank, experts from the analytical center of the National Agency for Financial Research (NAFI) found out. Using the banking application, compatriots transfer money to each other, and also pay for purchases and utilities. Is a receipt from a mobile application for payment for purchases and utilities considered a payment document confirming the transaction? AiF.ru looked into it together with experts.

Can a financial institution refuse to issue a check?

When paying bills at a bank, the Federal Tax Service or other organizations, the client must require a supporting document. The issuance of receipts is proof of a successful transaction.

A refusal to issue a payment document may be due to the desire of the payer to receive several copies at the same time. According to the Tax Code of the Russian Federation, financial institutions are authorized to issue only original certificates. Issuance of a duplicate is possible only after a written statement from the payer about the loss of the original document.

Company managers have the right to refuse to obtain a certificate for third parties without the presence of confirmed authority of the representative, for example, a notarized power of attorney, which states permission to issue documents in the name of the bearer.

Payment confirmation will not be issued if the transaction is incomplete or canceled during the process. Some types of transactions made in remote service channels do not allow you to reprint a receipt. For example, transferring funds from a plastic card account using the SMS notification service. The client receives a payment confirmation code on his phone, he enters the data, and the money goes to the sender’s account. In this case, the proof of payment is not a check, but an SMS about the sending and completion of the transaction, or an extract from a bank card account.