Can an individual entrepreneur accept cash? Details about the activities of individual entrepreneurs

Take the test and find out which online cash register is right for your business!

The law restricts the acceptance of cash without cash register. The cash register records the revenue received by the entrepreneur and transmits the data to the tax office. This is how the state monitors how much money an individual entrepreneur has earned and calculates taxes. We figured out how to work without a cash register so as not to receive a fine from the tax office.

Can an individual entrepreneur take cash without a cash register?

An entrepreneur can receive payment from clients in different ways:

to a current account (not a personal account!);
electronic money;
to the personal account of an individual;
in cash.

According to the law, an individual entrepreneur can receive any amount of cash from an individual. From other individual entrepreneurs and organizations you can accept no more than 100,000 rubles under one agreement.

An entrepreneur who takes cash confirms the transaction with a cash or sales receipt, or a strict reporting form.

An individual entrepreneur accepts money without a cash register if he works for UTII and PSN.

Individual entrepreneur without a cash register: accepting cash

IP on the simplified tax system accept cash for goods and services and issue a cash receipt.

Individual entrepreneur on UTII can work without a cash register. If the buyer requires a receipt for payment, he is given a sales receipt in free form. For services rendered, all clients are given a cash receipt or a document on a strict reporting form.

Individual entrepreneur on the simplified tax system or UTII, may not issue anything to the client in special cases. For example, if:

trades at a market or fair;
sells newspapers and magazines;
sells food and drinks.

Cash without a cash register: what documents to issue

If a deferment is received at the checkout, customers are given a document confirming payment. You can develop the template yourself, but you cannot print it on a regular printer. An entrepreneur can order individual forms in the printing house.

Ready-made forms are sold at stationery stores.

You can print the form at the time of sale if there is a special price. software. In this case, the system automatically keeps track of forms and generates a receipt at the time of purchase.

In the sales receipt, the entrepreneur indicates the following information:

company name, registration address, TIN;
form number;
date of purchase;
product name with article number;
quantity;
price per unit;
total purchase price in numbers and words;
seller's name and signature.

Example sales receipt:

The strict reporting form differs from a sales receipt in that it has a unique serial number. The entrepreneur fills out the check in two copies: one for the buyer, and the second kept for five years in case of a tax audit.

Having considered the issue, we came to the following conclusion:
The individual entrepreneur can spend cash received at the cash desk in the form of revenue for his own needs not related to the implementation of the entrepreneurial activity, without prior deposit to the bank account. An individual entrepreneur may also not first hand over to the bank that part of the proceeds that is supposed to be spent on the purposes specified in paragraph 2 of Directive N 3073-U.
At the same time, if an individual entrepreneur intends to carry out the operations specified in clause 4 of Directive N 3073-U, then funds for carrying out these operations must be received from the current account.

Rationale for the conclusion:
A citizen registered as an individual entrepreneur is an independent entity economic activity(Civil Code of the Russian Federation).
By virtue of the norms of the Civil Code of the Russian Federation, an individual entrepreneur is an individual and the entrepreneur’s property (including funds) is not legally demarcated. As a result, the entrepreneur is liable for his obligations with all the property belonging to him (Civil Code of the Russian Federation).
At the same time, the funds received by the individual entrepreneur from entrepreneurial activities belong to the individual entrepreneur as a citizen, and he has the right to dispose of them at his own discretion (Civil Code of the Russian Federation). That is, the funds remaining with the individual entrepreneur after paying taxes can be spent on personal needs (as he deems necessary), while the expenditure of such funds is not subject to control by the tax authorities (UFTS for Moscow dated October 17, 2005 N 18-12/ 3/74603, dated 05/28/2009 N, Ministry of Finance of Russia dated 04/22/2016 N, dated 04/19/2016 N).
Payments within the territory Russian Federation carried out by cash and non-cash payments (paragraph two of the Civil Code of the Russian Federation). Non-cash form of payment is the main one for legal entities and individual entrepreneur (Civil Code of the Russian Federation). Settlements between these persons may also be made in cash, unless otherwise provided by law. Thus, for legal entities and individual entrepreneurs, cash payment is also retained (see paragraphs 1, 2 of the Moscow Tax Administration No. 29-12/44313 dated August 13, 2003).
At the same time, the use of cash payments by individual entrepreneurs and legal entities is associated with the restrictions established in paragraphs. 1, 2, 4, 6 Directive of the Bank of Russia dated October 7, 2013 N 3073-U “On making cash payments” (hereinafter referred to as Directive N 3073-U).
Thus, paragraph 2 of Directive N 3073-U determines that individual entrepreneurs and legal entities do not have the right to spend cash received in their cash registers in the currency of the Russian Federation for goods sold by them, work performed by them and (or) services provided by them, as well as received in as insurance premiums, except for the following purposes:
- employee benefits included in the fund wages, and payments social nature;
- payment of insurance compensation (insurance amounts) under insurance contracts to individuals who previously paid insurance premiums in cash;
- issuance of cash for personal (consumer) needs of an individual entrepreneur not related to his entrepreneurial activities;
- payment for goods (except for securities), works, services;
- issuing cash to employees on account;
- refund for previously paid in cash and returned goods, uncompleted work, unrendered services;
- issuance of cash when carrying out transactions by a bank payment agent (subagent) in accordance with the requirements Federal Law dated June 27, 2011 N 161-FZ "On national payment system"(Collected Legislation of the Russian Federation, 2011, N 27, Art. 3872; 2012, N 53, Art. 7592; 2013, N 27, Art. 3477; N 30, Art. 4084).
That is, an individual entrepreneur can spend cash received from counterparties in the form of revenue (without depositing the proceeds into a current account) only for the listed purposes, including for the personal (consumer) needs of an individual entrepreneur not related to his business activities.
Spending cash received at the cash desk for goods sold, work performed and (or) services provided (as well as received as insurance premiums) for other purposes not included in the above list (for example, a charitable contribution), without first depositing it with the bank and receiving from a current account is prohibited.
Here we note that in the previously applied normative legal act(Instruction of the Bank of Russia dated June 20, 2007 N 1843-U, was valid until June 1, 2014) there was no such clause, and in relation to the situation under consideration for the period before June 1, 2014, when using the received cash proceeds for the entrepreneur’s own needs, it was first necessary to hand over these funds to the bank. As explained in the letter of the Bank of Russia dated 08/02/2012 N 29-1-2/5603, cash received by an individual entrepreneur from a bank account can be spent without restrictions on personal (consumer) needs (see also Central Bank of Russia dated 09/28/2009 N 34 -OR, clause 5 of clarifications on the application of Directive N 1843-U (Appendix to the Central Bank of Russia dated 04.12.2007 N 190-T (letter of the Bank of Russia dated 11.06.2014 N 109-T)).
Clause 4 of Directive N 3073-U specifies operations that are carried out (in compliance with the maximum amount of cash payments established by clause 6 of Directive N 3073-U) at the expense of cash received at the cash desk of the cash settlement participant from the bank account of the settlement participant ( that is, after transferring the received proceeds to the current account). These are transactions with securities under lease agreements real estate, on the issuance (repayment) of loans (interest on loans), on the activities of organizing and conducting gambling.
When conducting cash transactions Currently, Directive of the Bank of Russia dated March 11, 2014 N 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses” (hereinafter referred to as Directive N 3210-U) is applied.
According to paragraph 2 of Directive N 3210-U, for conducting operations for accepting cash, including their recalculation, issuing cash (hereinafter referred to as cash transactions), a legal entity, by administrative document, establishes the maximum allowable amount of cash that can be stored in the place for conducting cash transactions , determined by the head of the legal entity (hereinafter referred to as the cash desk), after displaying in the cash book 0310004 the amount of cash balance at the end of the working day (hereinafter referred to as the cash balance limit).
In connection with the introduction simplified order cash transactions for individual entrepreneurs established by Directive N 3210-U, individual entrepreneurs (as well as small businesses) may not set a limit on the balance of cash that can be stored in the place for cash transactions (paragraph ten of clause 2 of Directive N 3210-U) (and may also not draw up cash documents: cash receipts and expenditure orders, maintain a cash book (clause 4.1, clause 4, paragraph nine, clause 4.6, clause 4 of Directive N 3210-U)) (for additional information, see the Federal Tax Service of Russia dated 07/09/2014 N ED-4-2/13338).
Taking into account the above, an individual entrepreneur can use part of the proceeds received at the cash desk for personal needs. Also, the individual entrepreneur may not first hand over to the bank that part of the proceeds that is supposed to be spent on the purposes specified in paragraph 2 of Directive N 3073-U.
At the same time, if an individual entrepreneur intends to carry out the operations specified in clause 4 of Directive N 3073-U, then funds for carrying out these operations must be received from the current account (transactions with securities, under real estate lease agreements, for the issuance (repayment) of loans ( interest on loans), activities related to organizing and conducting gambling are carried out at the expense of cash received at the cash desk of the participant in cash payments from his bank account).

We recommend that you familiarize yourself with the following materials:
- . Accounting for cash issuance from the cash register;
- . Simplified procedure for conducting cash transactions by individual entrepreneurs;
- . Purposes of spending cash by legal entities and individual entrepreneurs.

Prepared answer:
Service Expert Legal consulting GUARANTEE
Grafkin Oleg

Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor, member of RSA Elena Melnikova

The material is prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

Good afternoon

You are a freelancer, you work remotely and have completed a service for a customer. For example, we made a website, wrote an article, or made a beautiful design. You work without an exchange for freelancers, directly with the customer. But what is the procedure for receiving money from the customer?

A good question that many people stumble over when it comes to payment. The fact is that we agreed that the customer will be invoiced.

But how will the customer pay for it?

If the customer is a legal entity

There should be no problems here, since the vast majority of legal entities in Russia have a bank account.

It is enough to send the accountant of the customer company an invoice for payment for the service, and he will pay it from his company’s account. Here you just need to ensure that this is done on time, without months of delay =)

If the customer is an individual

It’s a little more complicated here, because if you issue an invoice to an individual, he simply won’t understand what to do with it next.

It is important to know two rules here:

If you are on the simplified tax system of 6%, then you CANNOT simply take cash from a client. To accept cash you need to have an online cash register. And you need to give him a cash receipt. I'm sure most freelancers simply don't have it.
Therefore, we accept money from individuals ONLY to the individual entrepreneur’s bank account. But even in this case, starting from 2017, in most cases it is necessary to issue a cash receipt and use an online cash register, which I will write about below and provide links to explanatory articles.

Also remember that there is now a massive transition to online cash registers. There are so many questions on this topic that I created a separate section:

So we sent by e-mail an invoice for payment of services to an individual. How can he pay for it?

Option for paying a bill by an individual No. 1: in cash at a Sberbank branch

You send the individual not only an invoice, but also a RECEIPT for payment of the bank account. The individual takes the receipt and goes to SberBank, where the payment is made to your individual entrepreneur’s bank account.

An example of such a receipt is presented below:

But the client may not like the fact that he will be charged an additional 3% commission on the payment amount. Of course, the client will not like the prospect of walking to the bank and standing in line there even more =)

Note. At the end of May 2017, the Ministry of Finance published a letter stating that for this method of accepting payment it is necessary to issue a cash receipt. That is, you need an online cash register.

Option for paying a bill by an individual No. 2: through your Internet bank from a personal account

This method is good because the client pays from his account to your individual entrepreneur account from personal account on your bank's website.

For example, if your client has a personal account with SberBank, then he will be able to pay for services to the individual entrepreneur’s account in the Sberbank-Online service.

This method is good because the client is charged not 3% commission, but 1%.

But in this case, it would be nice to write instructions for the client on how this is done. And then send an invoice for payment along with these instructions.

It is clear that such instructions cannot be written for every bank, but for the most popular banks it can be done.

note, that with this method of accepting payments it is necessary to use an online cash register starting from July 1, 2018.

Option for paying a bill by an individual No. 3: using the Yandex.Money service

It is much more convenient to make a payment via the Internet without leaving your home. This is implemented using the Yandex.Payment service

https://money.yandex.ru/fastpay/

What's good about this method?

You can quickly create a payment form to receive money into an individual entrepreneur’s account and place it on your website. The money will arrive in your account in 2-3 business days, and you do not need to draw up an agreement with Yandex.

Setting up the form itself will take approximately 5 minutes. Carefully read the instructions for setting up the form and fill in the details of your individual entrepreneur correctly. Also keep in mind that individual entrepreneurs issue invoices without VAT using the simplified tax system of 6%. And this form of payment will look like this:

But there is also a minus, since a commission of 3% is taken from the client. But you can compensate for the client’s dissatisfaction with a discount of the same 3%.

note that with this method of accepting payments it is necessary to use an online cash register and issue a cash receipt to the client. This is directly stated in the “Help” section of this service:

https://money.yandex.ru/pay/page?id=529258#06

Dear freelancers!

I have prepared a new one especially for you. e-book for 2019, which is called that.

At the same time, in settlements with companies and individual entrepreneurs, entrepreneurs should not exceed the mark of 100 thousand rubles per agreement.

If you are an individual entrepreneur, then the law gives you the right to pay customs duties without restrictions, issue wages or money to your employees on account. Cash payments from the public, of course, can also be accepted without taking into account any limits.
Since an individual entrepreneur is an individual. person, all his proceeds (including cash) automatically become personal funds. The individual entrepreneur can dispose of these funds at his own discretion. The purpose of their use does not necessarily have to be related to commercial activities and business needs.

Restrictions on cash payments for individual entrepreneurs and LLCs: how much is allowed and how much is not allowed

Can an individual entrepreneur pay a bill from a personal card or personal bank account? If an individual entrepreneur, under any agreement, must deposit money into the current account of a legal entity or another entrepreneur, he can use funds from his personal account or transfer money from his card, for example, through Internet banking.

Specialist consultants do not see any obstacles to this.

This position is supported by the Resolution of the Constitutional Court of the Russian Federation dated December 17, 1996 N 20-P, the Determination of the Constitutional Court of the Russian Federation dated May 15, 2001 N 88-O, according to which, from the point of view of the law, it is impossible to distinguish between the funds of an individual entrepreneur into his personal and those which he uses to conduct business.

Cash payments

The same rule is established for individual entrepreneurs: he can carry out cash transactions independently or appoint a responsible employee.
To carry out operations, special software and hardware tools can be used, which must be able to recognize at least 4 security features of banknotes.

Attention

When accepting money at the cash desk or issuing it from there, a special document is drawn up - cash order, which can be incoming or outgoing, respectively.

Such documents can be drawn up by an accountant, cashier or the head of the organization and individually undertaken independently if the above-mentioned officials are absent.

They have the right not to draw up cash documents (paragraph 2 p.

How can an individual entrepreneur pay a bill if he does not have a current account?

Until July 1, 2018, individual entrepreneurs who:

apply the patent system;
pay single tax on imputed income;
provide services to the population;
trade through vending machines.

In the latter case, the individual entrepreneur in mandatory must provide customers with a document confirming the deposit of cash.

Info

Such a document is a strict reporting form, which contains the name of the seller, his address and TIN, the date of payment, the amount, the name of the work (product, service) for which the payment was made.

In other cases, there are no relaxations regarding the need to use cash registers when working with cash for individual entrepreneurs.

In what cases are cash payments between individual entrepreneurs and individual entrepreneurs possible?

The document was approved by the Central Bank of the Russian Federation. All mandatory actions must be carried out by the individual entrepreneur himself or by a specially hired cashier.
When all funds are accepted, a cash receipt order must be issued. It is signed by the chief accountant. In this case, a receipt must be issued.
It requires two signatures with a decryption:

individual entrepreneur;
chief accountant - if there is one.

If for some reason the accountant is absent, then only the signature of the individual entrepreneur will be required. Recently, having a seal is not mandatory for entrepreneurs. Therefore, it should not be indicated in this particular case.

Cash settlement transactions between individual entrepreneurs in 2018

when making payments related to the implementation of insurance obligations and aimed at compensating for losses incurred as a result of the occurrence of an insured event;
if the funds are necessary to satisfy the personal goals of an individual entrepreneur, which are in no way related to the implementation of entrepreneurial activities;
when paying for services or goods provided by contractors;
when returning money to consumers who wish to return the product in cases provided for by civil law, in particular when it does not meet the appropriate quality indicators;
for the purpose of carrying out bank settlement operations.

The Decree establishes a list of cases when making a cash payment is possible only after the entrepreneur deposits cash, previously withdrawn from a bank account, to the cash desk of a financial institution.

Bad request

If large sums of money are deposited, it is possible to resort to the services of Bank of Russia organizations that collect and transport money with their subsequent crediting to the current account. You can exceed the established limit in several cases:

on days when wages and other social payments are paid;
days that are holidays, weekends or non-working days, provided that cash transactions are carried out on such days.

The last paragraph of paragraph 2 of Directive No. 3210-U gave individual entrepreneurs and small businesses the right not to set a cash limit. This rule came into effect in March 2015. Rules for preparing cash documents for individual entrepreneurs Cash transactions in cash leads, as a rule, specifically authorized person- cashier

In small organizations, they can be led either by the manager himself or by a person appointed by him.

Can an individual entrepreneur pay rent in cash?

The state is trying in various ways to promote the use of only non-cash payments when making payments between different entities. Since such non-cash payment is much easier to control. There is an extensive list of various nuances associated with paying in cash. All individual entrepreneurs should carefully consider the following issues in advance:

what it is?
purpose of payment;
legal regulation.

What is it Today, cash payments are still the main means of payment. Their main purpose is the following:

turnover of various goods and services;
payment of wages, all kinds of bonuses, pensions and benefits;
valuation of securities, their acquisition.

The term “cash turnover” refers to the movement of the money supply over a specific period of time.

How is cash payment made between individual entrepreneurs and legal entities?

Fine for non-compliance with restrictions Exceeding the maximum of 100 thousand.

rubles in cash under one contract is punishable administratively. For violation of the procedure for working with cash, a fine is provided in accordance with the Code of Administrative Offenses. This fine is imposed both on the entire company as a whole and on a specific executive(responsible employee) in particular.

the amount of the fine imposed on the organization is 40–50 thousand rubles;
An amount of 4–5 thousand rubles is collected from the responsible employee.

In this case, the individual entrepreneur is classified as a responsible employee.

An organization can be held accountable only within two months from the date of violation.

By the way, in some cases, not only the company (or individual entrepreneur) making the illegal cash payment bears responsibility, but also the legal entity. the person who accepts the money.
The last name, first name and patronymic of the entrepreneur are indicated as the payer. This is how entrepreneurs who do not have a current account pay taxes, transfer payments to off-budget funds– and there are no problems with enrollment. Attention. You should not additionally indicate an individual entrepreneur or individual entrepreneur.

In this case, the bank teller may refuse to accept the payment.

This is not entirely legal, since the provisions of Art. 845 of the Civil Code of the Russian Federation does not talk about limiting the crediting of funds to the client’s account; the powers of banks to limit these rights are not provided for by law. However, internal instructions of the bank or an agreement with the client may create certain obstacles to the transfer of funds.

Can an individual entrepreneur pay in cash?

To ensure that the agreement is drawn up in accordance with the rules of the law and the relations arising on its basis do not violate the requirements of the Decree of the Central Bank of the Russian Federation, before drawing up the document, it is better to consult with an experienced lawyer specializing in business;

Do not confuse the limitation on the amount of payment under the contract with the daily limit. During one day, an entrepreneur can make dozens of payments under different agreements; accordingly, the total amount of payment made per day will be many times greater than allowed by the Decree.

Many individual entrepreneurs, who mainly work with small payments, accepting money from the public, operate without a bank account. And they are absolutely right. Not a single law of the Russian Federation obliges an entrepreneur to open such an account.

However, from time to time situations arise when an individual entrepreneur has to pay bills in non-cash form. For example, an individual entrepreneur can rent premises from a legal entity or other entrepreneur who requires payment of rent by issuing an invoice and does not accept money through the cash register. Or an individual entrepreneur receives any goods from a supplier who works only on cashless payments. What to do in such a situation?

Paying a bill through a bank without opening a current account

Typically, an organization or entrepreneur issuing an invoice for non-cash payment indicates in it the details for crediting the payment. But this does not mean that you can simply come to the bank and top up the specified current account. Only the person to whom the account belongs has the right to do this. Others who wish to make payments to the account through the bank's cash desk using a receipt.

What do you need to pay an invoice through a bank cash desk? Come to the bank like any individual and fill out a receipt. In the “Purpose of payment” column, indicate: “Payment on invoice No...”. The last name, first name and patronymic of the entrepreneur are indicated as the payer. This is how entrepreneurs who do not have a current account pay taxes, transfer payments to extra-budgetary funds - and no problems arise with enrollment.

Attention. You should not additionally indicate an individual entrepreneur or individual entrepreneur. In this case, the bank teller may refuse to accept the payment. This is not entirely legal, since the provisions of Art. 845 of the Civil Code of the Russian Federation does not talk about limiting the crediting of funds to the client’s account; the powers of banks to limit these rights are not provided for by law. However, internal instructions of the bank or an agreement with the client may create certain obstacles to the transfer of funds.

What is the maximum amount for a cash transfer?

Directive of the Central Bank of the Russian Federation dated October 7, 2013 N 3073-U “On cash payments” establishes a limit of 100,000 rubles for cash payments under one agreement.

At the same time, entrepreneurs often have a question: if a payment is made through a bank cash desk without opening a current account, can this be considered a cash payment.

Experts believe that these rules do not apply to banking operations, which include transferring funds without opening a current account. Therefore, you can make payments for any amount without any problems using this method.

It’s another matter if the invoice is paid through the counterparty’s cash desk. Here, an amount exceeding 100,000 rubles, even contributed in parts to different days, if it relates to payment for one contract, will be considered a violation and lead to a fine.

How to transfer an amount exceeding the cash transfer limit?

What to do if you need to pay to the counterparty's cash desk an amount exceeding 100,000 rubles under one agreement? There are only 2 options here:

deposit money into a current account through the cash desk of any bank using a receipt;
break the contract into parts so that in the end each payment does not exceed 100 thousand rubles.

First option definitely more convenient. After all, you can deposit the whole amount. However, when translating, each the bank takes its interest. And the amount of interest can be quite significant. And not everyone will decide to carry a large amount of cash with them.

Second option usually cheaper, since your own cash desk accepts payments without interest (if such a cash desk exists at all). However, you will have to come up with a justification to divide the contract into parts. For example, at high rent There are recommendations to conclude a contract not for a year, but for a month. This way you can avoid paying large sums in cash. However, here we need a good trusting relationship between the tenant and the landlord, since monthly re-signing of the agreement is fraught, firstly, with a sudden change in the terms of the agreement, and secondly, with an unexpected refusal by both one and the other party without warning or any consequences. In addition, this creates a lot of additional paperwork: every month you have to draw up and sign a transfer deed for the premises.

Can an individual entrepreneur pay a bill from a personal card or personal bank account?

If an individual entrepreneur, under any agreement, must deposit money into the current account of a legal entity or another entrepreneur, he can use funds from his personal account or transfer money from his card, for example, through Internet banking. Specialist consultants do not see any obstacles to this.

Therefore, having bank card As an individual, an entrepreneur can pay any invoice issued to him using his personal funds, for example, through Internet banking or mobile banking. And this money will be credited in the same way to the current account of a legal entity or other entrepreneur.

Please note. This advice only applies to transferring money to a business account. If one individual entrepreneur pays a bill to another individual entrepreneur by transferring money to his personal bank account or card, problems with crediting may arise. The situation is twofold. Instruction of the Bank of Russia dated May 30, 2014 N 153-I “On opening and closing bank accounts, deposit accounts, deposit accounts” distinguishes between current accounts of legal entities and individual entrepreneurs, open for reference commercial activities, and current accounts individuals, used for conducting settlement transactions.

At the same time, according to paragraph 3 of Art. 845 of the Civil Code of the Russian Federation, the bank does not have the right to determine and control the direction of use of the client’s funds and establish other restrictions not provided for by law or the bank account agreement on its right to dispose of funds at its own discretion.

That is, if a payment from another individual entrepreneur arrives on the personal account or card of an individual entrepreneur and at the same time the purpose of the payment is invoice payment, the bank, on the basis of an agreement concluded with the client, may not accept such a payment if it suspects that it is related to the conduct of a business activities. It is especially risky if such operations are carried out regularly.

How to confirm expenses for deduction if the payment was made using a receipt through a bank cash desk?

If an individual entrepreneur works under the general tax system or uses the simplified tax system of 15% (income minus expenses), then it is important for him to be able to confirm the expenses incurred, which reduce the tax base.

Sometimes the tax inspector has questions if the payment was made not from a current account, but through a bank cash desk. Here, you can justify the costs by indicating in the purpose of payment: “Payment on invoice No...”. If there is an agreement and the account itself, no problems will arise.

Thus, an entrepreneur (IP), without opening a bank account, can easily pay bills. There are at least 3 ways to do this:

deposit money into the account at the counterparty's cash desk;
pay a bill through the cash desk of any bank using a receipt as an individual;
make a payment from a personal account or card via Internet banking.

Any of these payment methods will be completely legal, and the money will be credited to the bank account.