The seller can send the buyer an electronic cashier’s check (strict reporting form) through the use of various free messaging services: WhatsApp, Viber, Telegram, etc. This was reported in a letter to the Ministry of Finance dated December 25, 2019 No. 03-01-15 / 101704.
The Office reminds that when receiving money in a cashless form for goods, work or services, the organization is obliged to use cash register equipment, with the exception of a number of cases.
In non-cash payments, which exclude the possibility of direct interaction between the buyer and the seller, the latter is obliged to ensure the transfer of the cashier’s check (strict reporting form) to the buyer in one of the following ways:
- in electronic form to the subscriber number or email address provided by the buyer (client);
- on paper, together with the goods in case of settlements for the goods without sending such a cash receipt (strict reporting form) to the buyer in electronic form.
At the same time, sending to the buyer (client) a cash receipt (strict reporting form) to the subscriber number can be performed using various free messaging services (for example, WhatsApp, Viber, Telegram, etc.).