Today, the mobile transfers are one of the modern and convenient ways of transactions that are closely related to our daily lives.
Entrepreneurs have begun to use mobile transfers everywhere to accept payment for their goods and services, that were originally intended for the cash movement between individuals for personal purposes.
Using this type of payment, businessmen do not issue cash receipts, as well as do not report turnover in their tax declaration, the cash transfers are received by third parties who, at the time of goods sale or service provision, are not related to this business or are not registered as a business entity.
In this article, we will consider the most frequently asked questions about mobile transfers. When will they start checking mobile transfers? If a person had been registered as an individual entrepreneur, but he makes mobile transfers as a natural person, how will the system work?
"Сash payments" are settlements carried out for the purchase of goods, performance of works, provision of services through cash and settlements using payment cards and mobile payments.
For business entities, when calculating for the purchase of goods, performance of works, provision of services carried out through mobile payments, it will be necessary to apply online cash registers, issue checks to customers and, accordingly, declare income.
Entrepreneurs who are required to use KKM, but do not do so, will be brought to administrative responsibility.
The control of mobile transfers is aimed at identifying hidden incomes and unregistered entrepreneurs, since many entrepreneurs receive payment for goods, works and services through mobile transfers to personal accounts that are not intended for entrepreneurial activity.
The criterion is the receipt by one individual during each of 3 consecutive calendar months from 100 or more different persons of funds to a bank account not intended for entrepreneurial activity.
Information from banks is provided in stages:
1) from 2023 – for civil servants, persons equated to them and their spouses (based on the results of 2022);
2) from 2024 – for employees of state institutions, quasi-public sector entities and their spouses (based on the results of 2023)
3) from 2025 – for individual entrepreneurs, heads of legal entities and their spouses (based on the results of 2024).
4) from 2026 – for the rest of the population (based on the results of 2025)
According to the current legislation, natural persons are prohibited from using their personal bank account in the entrepreneur activities.
Business entities are obliged to ensure the use of a current bank account intended for business activities when accepting non-cash payments to a bank account for the sale of goods, performance of works, and provision of services.
At the same time, control measures will not affect bona fide taxpayers.
Individuals can make and accept mobile transfers for their personal purposes (transfers to relatives, friends, assistance to parents and children, as well as for other life situations).