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Все новости / 11 Сентября 2020

Нужно ли пробивать чек при получении оплаты за товар через банк

Минфин разъяснил, нужно ли организации пробивать чек при получении от физлица оплаты за товар через банк на расчетный счет.

В письме от 24.08.2020 № 03-01-15/73999 ведомство отмечает, что при получении денежных средств в безналичном порядке за товары положения Федерального закона от 22.05.2003 № 54-ФЗ возлагают на организацию обязанность применять контрольно-кассовую технику.

В подобных случаях кассовый чек (БСО) должен быть сформирован не позднее рабочего дня, следующего за днем осуществления расчета, но не позднее момента передачи товара.

При этом организация обязана обеспечить передачу покупателю кассового чека (бланка строгой отчетности) одним из следующих способов:

  • в электронной форме на абонентский номер или адрес электронной почты;
  • на бумажном носителе вместе с товаром в случае расчетов за товар без направления покупателю такого кассового чека (бланка строгой отчетности) в электронной форме;
  • на бумажном носителе при первом непосредственном взаимодействии клиента с пользователем или уполномоченным им лицом в случае расчетов за работы и услуги без направления клиенту такого кассового чека (бланка строгой отчетности) в электронной форме.