Check for sales on Google Play - is it worth worrying?
Does the developer have to apply cash when selling through foreign sites?
Recently, at Habré, I was asked to substantiate the impossibility of using cash registers (CCP) when implementing applications on foreign markets.
Quite often you have to answer questions on the use of CCP in online calculations. So I just took a couple of pieces from the latest legal advice and prepared an answer that I bring to your attention.
I bring to your attention the most detailed version of the justification of the position for refusing to use online cash registers when selling software through Google Play or Apple's iTunes.
But I warn you that the text is replete with references to regulatory acts, since was originally intended to justify the absence of cash registers from the developer of mobile applications.
Federal Law No. 54-FZ of May 22, 2003 “On the Application of Cash Registers in Cash Cash Payments and / or Payments Using Electronic Means of Payment” (hereinafter - the FL “On KKT” or “FZ-54”) defines the rules use of cash registers when making settlements in the Russian Federation (paragraph 2 of Article 1 of the Federal Law-54).
Therefore, the Russian legislation on CCV does not apply to relations for the implementation of settlements abroad. At the same time, the question of what to consider as a place of settlement is not directly disclosed in the Federal Law “On KKT”.
According to the legal definition of the Federal Law-54, calculations are understood as “receiving or paying out cash using cash and (or) electronic means of payment for goods sold, work performed, services rendered, ... ”(paragraph.1.1. FZ-54).
With this in mind, it is clear that the place of receipt of cash in cash is considered to be the place of settlement . Therefore, when receiving cash in Russia, the rules of the Federal Law “On CCT” are applied. However, it remains unclear where the calculations are made when receiving money using electronic means of payment (ESP) .
The definition of an electronic means of payment is given in Federal Law No. 161-ФЗ dated June 27, 2011 “On the National Payment System” (hereinafter, the Federal Law “On the Payment Agreement” or Federal Law-161). According to Clause 19, Article 3 of the Federal Law-161, ESP is considered “means and (or) a method that allows a client of a money transfer operator to make, certify and transfer orders for the purpose of making money transfers within the framework of applied forms of cashless payments using information and communication technologies, electronic media, including payment cards, and also other technical devices ".
Once again, we highlight the key points in the definition - this is “client's order” and “money transfer”. With this in mind, in order to determine the place of settlement, it is necessary to look at: 1) what person is indicated in the transfer order as a recipient of funds, and 2)whether the operation of transferring funds to the supplier of goods (works, services) is suitable for determining the transfer of funds with the original payer.
It is logical that if a person with a place of residence abroad is indicated at the disposal of money transfer using ESP as a beneficiary, Russia should not be considered the place of settlement, since the funds are received outside its territory.
Further, with regard to the relationship of the transfer of money collected by a non-resident to the Russian supplier of goods (works, services).
The transfer of funds is the actions of the operator to transfer funds within the framework of the applied forms of non-cash payments for providing the payer with funds of the payer (clause 12 of Article 3 of the Federal Law “On the PS”).
According to Clause 2, Article 3 of the Federal Law "On the OPS", a money transfer operator is an organization that, in accordance with the legislation of the Russian Federation, has the right to transfer money .
Thus, when the transfer of funds is not carried out by a person authorized to act as an operator for the transfer of funds in accordance with the legislation of the Russian Federation, this action is not considered a transfer of funds from the consumer to the supplier.
It is clear that foreign sites are not money transfer operators within the meaning of the Russian Federal Law "On the PS". Consequently, the supplier is not a recipient of funds using ESP, since it does not participate in the transfer of these funds within the Russian national payment system. He receives money within the framework of settlements under a contract with a non-resident, who has assumed the function of collecting funds for transactions concluded with consumers (payers).
It may be objected that the Russian developer implements the software, and the sites act only as an intermediary. Yes, but the money first goes abroad to the intermediary’s account, and then paid to the developer under an agency agreement, i.e. within the framework of settlements between legal entities. These two circumstances, in my opinion, do not fit into the scheme of using CCP in settlements with consumers.