The letter does not accept payments from third parties. Alternative payment options under the agreement: how to arrange offset and payment of debt by a third party

If you have difficulty replenishing your personal account from your own bank account, you can legally make the payment using a third party.

Current legislation (Article 313 of the Civil Code of the Russian Federation) provides for the possibility of fulfillment of an obligation by a third party.

So, for example, if the debtor organization lacks money, the debtor can ask another organization to pay the creditor for him. Receiving payment is beneficial to the lender, but difficulties often arise in processing such payment.

Fulfillment of the obligation to pay for another person is possible in two cases:

• At the request of the debtor, if the nature of the obligation does not imply that the debtor is obligated to fulfill the obligation personally.
• In the event that a third party is in danger of losing his property.

Thus, any organization can ask another organization to make a payment for it (to fulfill a monetary obligation), and the receipt of such money in our current account will be the proper fulfillment of the payment obligation.

However, it is necessary to be able to separate a payment “for another client” from an erroneous transfer of funds to the wrong recipient, since in the event of an erroneous receipt of funds, what was received unjustifiably must be returned. In order to be able to prove that the payment received is payment for another client, and to prevent unnecessary questions during tax audits, it is necessary to obtain the following from clients:

1. From the client who must pay (Debtor) - a letter stating that he asked another organization (Payer) to pay for himself.
2. From the client who made the payment (Payer) - either a letter stating that he made the payment at the request of the Debtor or an indication in the purpose of payment “payment for the Debtor on such and such grounds”) or both of these documents (a letter and an indication of the purpose of payment ).

The presence of the above letters will make it possible to prove the fact of payment for another legal entity and will not entail negative consequences in the form of a possible claim for unjust enrichment, etc.

Examples of documents for processing payment from another organization:

LLC "DOLZHNIK"

TIN 7700000000 KPP 770000000 OGRN 1157000000000

123645, Moscow, st. 1905, building 11p.2,

Account 00000000000000000000 in bank "________" BIC 044500000

kor/h 30101800000000000000, tel. (495)_______.

To whom: Payer LLC Address ________, Taxpayer Identification Number _______

Copy : Domokom Company LLC

OGRN

Legal address: p.3

Ref No. ____ from “date” month 201_

Please pay the supplier Domocom Company LLC (OGRN 1157746263487 INN 7734350160, KPP 773401001 current account in rubles 40702810500030006821 in PJSC AKB Avangard BIC 044525201) for communication services under the contract No.____ dated "___" _______ 201__ according to account(s) ) No.________ from "___" _________ 201__ funds in the amount of _____________ rub. (__________ thousand rubles) to pay off the debt to us. ( OR"Return Money guarantee" etc.)

Chief accountant of LLC "Dolzhnik" __________________ /full name/

General Director of LLC "Dolzhnik" _______________/full name/

From the Payer:

1. B payment order In the purpose of payment you must indicate:

"Payment for Debtor LLC according to letter No. ... dated... for communication services provided according to agreement No. ____ dated "__" _______ 20__ according to invoice No."

2. If it does not clearly follow from the payment order that the payment was made for another person, a letter is required from the Payer (also in the original with “live” signatures):

LLC "PAYER"

TIN 7700000000 checkpoint 770000000 OGRN 1157000000000 123645, Moscow, st. Krasnaya Presnya, d3 , cash account 00000000000000000000 in bank "_________" BIC044000000 cor/ac. 30101800000000000000 tel (495) ______

Copy : Domokom Company LLC

OGRN 1157746263487 Taxpayer Identification Number 7734350160

Legal address: 123308, Moscow, 2nd Silikatny proezd, building 9p.3

Ref No. ____ from “date” month 2013

We hereby inform you that we made payment order No. 000 dated “date” month year for the amount of so many rubles is a payment for LLC “Dolzhnik”, made on the basis of the letter of LLC “Dolzhnik” No. ... dated “date” month year.

Chief accountant of Payer LLC __________________ /full name/

General Director of Payer LLC _____

Question

How to take into account payment for goods (works, services) by a third party?

Answer

Accounting with the debtor - buyer of goods (works, services)

With OSN, payment for goods (work, services) purchased by you does not affect income tax and VAT, regardless of who transfers the money to the seller - you yourself or a third party.

There is one exception - if the money transferred by a third party to your seller is counted towards the advance payment that the third party must pay you for the supply of goods (work, services) subject to VAT. In this case, it is necessary (clause 2, clause 1, article 167, clause 3, article 168 of the Tax Code of the Russian Federation, clause 2 of the Letter of the Federal Tax Service of February 28, 2006 N MM-6-03/202@):

— calculate VAT on the advance amount equal to the amount transferred by a third party to your seller;

- within 5 calendar days from the date of transfer of money by a third party, draw up an advance invoice in two copies, one of which is registered in the sales book, and the second is transferred to a third party.

Under the simplified tax system (after the third party transfers money to your seller):

1) the obligation of the third party, against which his payment is counted, is considered fulfilled (clause 1 of Article 346.17 of the Tax Code of the Russian Federation). Therefore, if the third party’s obligation to you was:

- in payment (prepayment) for goods (work, services), then you need to recognize the proceeds from their sale as income;

- repayment of the loan and payment of interest on it, then you must recognize the amount of interest in income;

2) goods (work, services) purchased from the seller are considered paid for (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

In accounting, the reflection of payment for goods (work, services) by a third party depends on what it is counted against.

If it is to pay off a third party’s debt to you, then the posting will be as follows:

Dt 60 Kt 62 (58, 78) - Payment has been received for shipped goods (work, services) or the loan has been returned and interest has been paid.

If an advance payment is made by a third party, the postings will be as follows:

Dt 60 Kt 62-advance – Advance received

Dt 62-advance Kt 68 – VAT is calculated on the advance received

If a loan is issued to you by a third party, the posting will be as follows:

Dt 60 Kt 66 (67) – Loan received

Accounting with a third party

For AHF transferring money not to your counterparty (supplier, borrower, lender), but on his behalf - to another person does not affect the taxation of profits.

If such a payment is counted towards your advance payment to the supplier, then “advance” VAT can be deducted if the following documents are available (clause 12 of Article 171, clause 9 of Article 172 of the Tax Code of the Russian Federation):

1) an agreement with your supplier providing for the payment of an advance;

2) instructions from your supplier to transfer money as an advance payment to another person;

3) advance invoice from your supplier;

4) your payment order for the transfer of money.

With simplified tax system accounting depends on what your payment is counted towards.

— Repayment of your debt to pay for shipped goods (work, services) — Goods (work, services) are considered paid

— Your payment of the advance

— Loan repayment and interest payment — Interest is recognized as paid and can be taken into account as expenses

— Issuing a loan to your counterparty

In accounting The reflection of a payment to your counterparty's supplier depends on what it is counted against.

If it is to pay off your debt, then the posting will be like this:

Dt 60 (66, 67) Kt 51 - The debt for payment for shipped goods (work, services) has been repaid or the loan has been returned and interest has been paid.

If you pay an advance, the posting will be as follows:

Dt 60-advance payment Kt 51 - Advance issued

If on account of issuing a loan, then the posting will be as follows:

Dt 58 Kt 51 - Interest-bearing loan issued

Dt 76 Kt 51 - Interest-free loan issued

Accounting with a creditor - seller of goods (works, services)

For AHF the fact that the shipped goods (work performed, services provided) were paid not by the buyer, but by a third party, does not affect income tax and VAT.

With simplified tax system on the date of receipt from a third party of payment for goods shipped to the buyer (work performed, services rendered), the proceeds from their sale must be recognized as income (clause 1 of Article 346.17 of the Tax Code of the Russian Federation).

In accounting When you receive money from a third party, you need to make a posting:

Dt 51 Kt 62 - Payment received for goods sold (work, services)

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How to correctly compose a letter to a counterparty with an instruction to pay for another organization: sample and checkpoints for registration.

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The Civil Code has a provision on the fulfillment of an obligation by another person

In business practice, one company often instructs another to fulfill its obligations (Article 313 of the Civil Code of the Russian Federation). For example, pay a supplier creditor. Let's say the payment deadline under the contract comes, but the company does not have available funds. She may ask any counterparty (usually her debtor under another obligation) to transfer money for her. This is done using a letter asking for payment for another organization (see sample document below).

42 useful documents for a company lawyer

The creditor is obliged to accept such performance if the law, other legal acts, the terms of the obligation or its essence do not imply that the debtor is obliged to fulfill the obligation personally.

The creditor is obliged to accept the performance offered for the debtor by a third party if the performance of the obligation is entrusted by the debtor to the specified third party(Clause 1 of Article 313 of the Civil Code of the Russian Federation).

When preparing a letter of payment for a third party, a sample will be useful

The Civil Code does not regulate how the assignment of such execution to a third party should be formalized. In practice, the following scheme has been developed:

• the debtor company sends a letter to a third party requesting payment for it to the creditor;
• the payer, when transferring the amount to the creditor, indicates in the payment order as the purpose of payment that this is payment for the debtor company.

A letter with a request to fulfill an obligation and a note in the payment order that the payment is being made for another person serve as evidence of the payer’s intention to transfer funds to repay the debt for another person. The creditor is obliged to accept such execution (rulings of the Supreme Court of the Russian Federation in case No. A41-61444/2015, in case No. A40-212952/2016).

In the absence of such evidence, the company that transferred the money can subsequently recover it from the recipient as unjust enrichment, citing the error of the payment. At the same time, the debtor also risks: his obligation turns out to be unfulfilled, therefore, he will have to pay himself, moreover, with a penalty for late payment. Filling out a payment order by the payer is beyond the control of the company that asks to transfer money to the creditor for it. Therefore, in a situation where the payer did not indicate in the payment order the fact that this is a payment for another company, a letter may serve as necessary evidence. Having a letter with an instruction to pay for another organization protects all parties to the relationship, including the direct payer, from risks.

Download documents on the topic:

How to write a letter of payment for another organization

1. The letter must indicate the full name and legal address of the company that is entrusted with fulfilling the obligation for another person. A company that requests payment for it cannot guarantee that the payer will indicate in the payment order that he is fulfilling its obligation. But even in the absence of such a mark in the payment order, a letter requesting the fulfillment of this obligation, indicating the details of the company that subsequently acted as the payer, can help prove in the event of a dispute that the amount of money was not transferred by mistake, but in fulfillment of the obligation of another person.

2. It is necessary to clearly identify the obligation that the company asks to fulfill for it: grounds for occurrence (details of the agreement from which the obligation arises) and the amount of payment. Firstly, if the payer claims that he transferred the payment erroneously, this data in the letter will help the payee prove the opposite in court. Secondly, if the payer accidentally transfers an amount larger than required, then the information specified in the letter addressed to him will help prove the error and return the overpayment from the payee.

3. Usually the company asks to transfer payment to the creditor of its debtor for another obligation. It is in the interests of the payer to directly indicate in the letter that in this case the obligation of this debtor is extinguished by transferring the amount according to the details specified by the creditor. Otherwise, the risk cannot be excluded that the payer’s unscrupulous counterparty will require him to fulfill the obligation again, because there will be no evidence of its fulfillment.

For example, Company A owes Company B payment for goods supplied. In turn, company B owes payment for the services rendered to company C. Company B asks company A to transfer the debt to the account of company B. Company A transfers the required amount to company B, indicating in the payment order the details of the service agreement and a corresponding note that the payment is a payment for company B. Thus, the debt of company B to company C is repaid. But if the letter requesting this payment did not indicate that company A thereby fulfills its obligation to company B to pay for goods, then there is no evidence of fulfillment of this obligation and the company B may subsequently demand payment for the goods.

4. For an organization that asks to transfer funds for it, it is better to immediately notify the company that will act as the payer about what needs to be written in the payment order. An indication that it is making a payment for another company for a specific obligation of the latter is important both for the debtor for whom the payment is made and for the payer. This will protect the former from the risk that the creditor will subsequently declare non-receipt of payment under the agreement (since the payment was not identified as payment for the debtor for a specific transaction) and demand payment or refuse to fulfill his counter-obligations under this agreement.

This will protect the second from similar risks on the part of the company, which asks to transfer the money owed to it to another person. For example, Federal arbitration court The Volga-Vyatka District considered the following dispute (). The buyer had to pay for the goods, but the supplier asked him in writing to transfer the money to another person. The buyer did not indicate in the payment order that this was a payment for the supplier. Subsequently, the supplier collected payment from the buyer again, since there was no evidence of payment for the goods supplied, and the payment order did not confirm the fact that the buyer paid the third party specifically for the supplier.

5. Since the payment for the debtor is made by a third party, the debtor himself does not have any evidence of fulfillment of the monetary obligation. And they are necessary in case of a dispute with a creditor. We need a copy of the payment order with the bank’s note on its execution, submitted by the payer.

6. It is important for the payer that the letter was signed by a person authorized to act on behalf of the company, that is, its sole executive body or representative by power of attorney (in the latter case, a copy of the power of attorney is also needed). Otherwise, the counterparty may subsequently refer to the fact that he did not at all instruct his debtor to pay for him, therefore, the fact of transferring money to another person did not extinguish the obligations of the debtor himself.

Sample for a lawyer

1. The original letter requesting payment for another company remains with the payer. However, in case of controversial situations, the remaining participants in the relationship (the company that instructs the transfer of money for it to another person and the payee) must keep a copy of this letter. And the company that compiled this letter also has evidence of its receipt by the addressee.

2. Fulfillment of an obligation by a third party is not always permitted, but only in cases where the law, other legal acts, terms of the obligation or its essence do not imply the obligation of the debtor to fulfill the obligation personally. In other cases, it is necessary to obtain the prior consent of the creditor for execution by a third party, otherwise the creditor may refuse to accept payment (clause 20).

3. Fulfillment of an obligation by a third party does not entail a change of persons in this obligation. In other words, just because another person has transferred payment under an agreement, that person does not become a party to this agreement. Responsibility for non-fulfillment or improper fulfillment of obligations under it remains borne by the parties to this agreement. For example, if the company on which the debtor entrusted the fulfillment of its obligation to pay the debt to the creditor did not transfer the payment, then the debtor is responsible, and not this company ().

If payment by a third party for the buyer simultaneously extinguishes the payer’s obligations to this third party under an agreement concluded between them, then the creditor who received the payment does not become a party to this agreement. For example, the supplier asked the buyer to make an advance payment to another company (to fulfill the supplier’s obligation to this company). The buyer made an advance payment, but the goods were not delivered. In such a situation, the buyer can demand the return of the advance payment not from the company to which he actually transferred the money, but from the supplier with whom he has a contractual relationship.

Attached files

• Payment for a third party: sample letter.doc

Taxpayers simplifications with the object "income minus expenses" risk running into additional tax charges if the goods they purchased goods (work, services) paid from third party accounts(Clause 1 of Article 346.17 of the Tax Code of the Russian Federation). We should also be wary of similar claims. general modes on the cash basis- after all, they have a similar regime (Clause 3 of Article 273 of the Tax Code of the Russian Federation).

Inspectors: no your payment - no expenses...

In order not to “drive” money, it is tempting to ask to pay for the purchased goods (Clause 1 of Article 313 of the Civil Code of the Russian Federation):
(or) his debtor. And then close mutual demands by offset (Article 410 of the Civil Code of the Russian Federation);
(or) a friendly company. Accordingly, you become a debtor to her, and then repay the debt with money or the supply of goods (work, services).
However, the Ministry of Finance recently clarified that in some circumstances it is not entitled to take into account expenses paid through third party accounts. For example, if a simplifier asked another person to pay for a fixed asset from his bank account, that is, he himself did not transfer money for the property (Letter of the Ministry of Finance of Russia dated October 12, 2010 N 03-11-11/262). The Ministry of Finance did not give a clear argument for this, indicating general norms: expenses for the acquisition of fixed assets are reflected in the amount of amounts paid, and Expenses are recognized as expenses after they are actually paid.
As it turned out, the Ministry of Finance is not alone in its attitude to payments through other people’s accounts. Tax officials have long looked askance at such expenses. Thus, the Federal Tax Service of Russia for Moscow stated back in 2004 that if:
- the simplifier purchased goods;
- and then asked his debtor to pay for these goods as offset, -
then the simplifier does not take into account such expenses “due to the fact that they were incurred by another person” (Letter of the Federal Tax Service of Russia for Moscow dated March 31, 2004 N 21-09/21815).
What happens? For simplifiers, and for those in general mode, using the cash method, any settlements through the accounts of third parties are unsafe if they are not then “closed” by payment to these third parties. Please note - it is payment in “real” money, and not offset, delivery, etc. Moreover, as it turned out, this is a stable position of the Russian Ministry of Finance.

From authoritative sources
Kosolapov Alexander Ilyich, Head of the Department of Special Tax Regimes of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia
“If a simplifier with the object “income minus expenses” purchased goods or fixed assets, and asked his debtor to pay for them from his current account, then he can take into account the expenses for such goods (OS) only in the event of a subsequent transfer of funds to this debtor. In the event In the event of mutual settlement with the debtor, such expenses are not considered paid by the simplifier. This is the universal position of the Russian Ministry of Finance for expenses paid in this way.
If the simplifier asked another, friendly company to pay for the goods, then in this case their cost can be taken into account in his expenses only after transferring funds to this friendly company to pay off the debt incurred to it.”

How are there no expenses? Here they are!

Let us turn to the norms of Chap. 26.2 of the Tax Code of the Russian Federation: payment from simplifiers recognizes the termination of the obligation to the seller in any way (Clause 2 of Article 346.17 of the Tax Code of the Russian Federation). The same wording is in the Tax Code of the Russian Federation for income tax payers using the cash method. And even if a third party pays for your purchase, your obligation to the seller ends (Article 313 of the Civil Code of the Russian Federation). That is, at this moment we can say that your expenses have been paid.
There are, however, general rules of Ch. 25 of the Tax Code of the Russian Federation on expenses, which both simplifiers and “cash” general regime workers are obliged to follow. They state that expenses must be incurred and documented (Clause 1 of Article 252 of the Tax Code of the Russian Federation). When can you claim that you incurred and documented expenses when your invoices were paid by another company? Then, when you have repaid your debt to this third party and you have documents confirming such a “crooked” payment of your expenses. Moreover, repayment of the debt to this third party is possible not only by transferring “real” money, but also by offsetting mutual claims, supplying goods, etc. There are no prohibitions on this matter in Chapter. 25, nor in ch. 26.2 of the Tax Code of the Russian Federation has not been established.

The main thing in complex calculations is to prepare the documents correctly

So, simplifiers can take into account expenses paid through third-party accounts. But for such calculations, even for small amounts, it is important to correctly prepare all the necessary documents.
Situation 1. The purchase was paid for by a third party - your debtor
Neither the supplier nor the tax authorities have the right to object to such a payment - civil law allows for the fulfillment of an obligation by a third party, unless, of course, your contract directly prohibits such fulfillment (Clause 1 of Article 313 of the Civil Code of the Russian Federation). But in order for a possible dispute over the confirmation of expenses to be resolved in your favor, you need to follow a number of rules.
Step 1. We ask the debtor to pay for you.
The request to transfer money should not be oral, but written. And be sure to indicate in the letter to the debtor that his debt to you will be terminated in part of the amounts transferred by him to your seller. All this will help confirm that the payment from your debtor's account is exactly your expense.
In addition, ask in the letter to the debtor that in the payment order he must indicate in the purpose of payment that he is paying for your company under a specific agreement and is paying on your instructions. The payment slip should indicate: “in payment under a contract to such and such for company N, the basis is a letter from company N.” N is, of course, your company.
Otherwise, the debtor may “change his mind” and demand that the supplier return the money as erroneously transferred, and the supplier will demand payment from you (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 28, 2010 N 7945/10). It would be even better if you attach a sample of the completed payment order to the letter, so that the debtor is sure not to make a mistake.

Ask the debtor
Be sure to indicate in the payment slip that you are paying for our company under such and such an agreement and based on our request. Otherwise, disputes are possible both between all participants in the settlements and with the tax authorities.

Step 2. We inform the seller that the money will come from a third party.
It is better to notify the supplier in writing that payment for you will come from a third party. Otherwise, the supplier may not accept the payment (send it back, considering it erroneous) or accept it, but not recognize it as repayment of your debt.
Step 3. We ask the debtor for a copy of the payment slip.
After making the payment, ask the debtor for a copy of the payment slip to ensure that the money has been paid.
Step 4. We do two checks.
Reconcile settlements with both your debtor and the supplier to make sure that there were debts under such and such agreements, but are now “closed” (Article 410 of the Civil Code of the Russian Federation).
And on the date of such reconciliation, your expenses made from someone else’s account can certainly be considered paid. After all, you have “closed” both debts - both to the supplier and to the former debtor who paid for your purchase.
Step 5. We reflect income and expenses.
After reconciling the calculations (offset), do not forget to reflect not only your expenses paid from the debtor’s account, but also the income from the sale of goods (works or services) to this debtor. Unless, of course, he owed you specifically for the supply of goods (works, services), and not, for example, under a loan agreement. After all, your supplies to the debtor can now also be considered paid (Clause 1 of Article 346.17 of the Tax Code of the Russian Federation).
Situation 2. The purchase was paid for by a friendly company, now you are its debtor
In this case, it is better to arrange with a friendly company the basis for transferring funds to your supplier before transferring funds. It could be:
(or) a letter of guarantee with an obligation to repay the debt in money. The letter should ask you to make payment for your company under such and such an agreement and to such and such a person (your supplier). And also indicate that you undertake to repay the resulting debt within a certain period of time without accruing interest on it;
(or) a letter of guarantee with an obligation to supply a friendly company with your products (works, services), if this is how you intend to “close” the debt. You can, however, immediately conclude a full-fledged supply agreement with the condition of paying an advance and transferring it to the account of your supplier. In any case, be sure to include the actual advance you receive as part of your income as soon as the friendly company transfers the funds to your supplier;
(or) an interest-bearing loan agreement, if a friendly company agrees to pay for you only on such terms. The contract must indicate the transfer of borrowed funds directly to your supplier. The Civil Code of the Russian Federation does not prohibit this method of execution of a loan agreement. The courts also believe that simplifiers have the right to take into account expenses paid from the lender’s account, and not just from their own account (Resolution of the FAS VSO dated August 24, 2006 N A19-1090/06-30-Ф02-4290/06-С1).
After completing the basis for payment, make sure that the friendly company indicates in the payment slip to the supplier that it is paying for your company under a specific agreement and is paying on the basis of a letter of guarantee (agreement). And then the tax authorities will definitely have no reason to say that a friendly company paid for you “just like that.”
And then you repay the debt incurred to a friendly company with money or supply it with goods (work, services). And at the time of “closing” the debt to her, you can rightfully take into account the expenses paid from the account of the friendly company.

Warn the manager
Expenses can be recognized after they have been paid from the account of a friendly company. After all, from this moment on, the obligation to the supplier is considered terminated - now we owe it to the one who paid for us. But tax authorities allow expenses to be recognized only after the debt of a friendly company is repaid. If these transactions take place within a quarter, then we will not overpay the tax in any case. But if in different quarters, then it is safer to follow the position of the tax authorities.

Situation 3. The entrepreneur's purchase was paid for by his wife
If we are talking about an entrepreneur using a simplified or general regime with a cash method, then the following nuance must be taken into account. Its expenses can be paid not only by third parties, but also by the spouse.
In the latter case, to confirm expenses, such entrepreneurs should not enter into any loan or agency agreements with their spouses. Indeed, by virtue of family and civil legislation, property acquired by spouses during marriage is their joint property, and it is assumed that they dispose of it by mutual consent (Article 256 of the Civil Code of the Russian Federation; Articles 34, 35 of the Family Code of the Russian Federation). This means that an expense paid from the account of the entrepreneur’s spouse can be recognized as an expense without additional supporting documents (Resolution of the Federal Antimonopoly Service UO dated July 27, 2010 N F09-4855/10-C3).

So, simplifiers are quite capable of financing expenses from the accounts of third parties - this is an acceptable way of doing business. economic activity. And this method of payment does not affect the reality of expenses. Especially if you then pay this third party with “real” money, and do not set off.
But in order not to tease the tax authorities, we strongly recommend that you pay for large purchases only from your current account. If they are financed by a loan, then it is better to first “deposit” the funds into your current account.
And if you have made large payments through third-party accounts in the past, then check whether all the documents are correctly prepared.

Sometimes the following situation occurs: a company has a debt to one counterparty and a debt obligation from another. To make your life easier and reduce the number of transactions on your account, you can pay off your debt using other people’s funds. So, how does a third party pay a debt? Our article will talk about this.

What the law says

Almost any interaction between two legal entities occur through imprisonment. According to it, each party has its own rights and obligations. In this case, the document may include a third party who, if certain conditions are met, acts as a creditor or debtor. This is reflected in Art. 391 Civil Code of the Russian Federation and Art. 313 Civil Code of the Russian Federation. The Civil Code does not have clear regulations for processing debt payment by a third party. Today, the following algorithm is used: a letter is sent from the debtor company to a third party, which contains a request to repay the debt to the creditor. In this way, the debt is transferred to a third party: the debtor changes without changing the content of the obligation itself (Article 391 and Article 392 of the Civil Code of the Russian Federation). When paying a debt, the payment order indicates that this is a payment for the original debtor.

Today, the following algorithm is used: a letter is sent from the debtor company to a third party, which contains a request to repay the debt to the creditor.

A letter with a request to fulfill an obligation and a corresponding note in the payment order prove the payer’s desire to transfer funds to pay off the debt to the creditor by the original debtor. In the absence of these documents, the third party who made the money transfer may file a claim to recover funds on the basis of payment error. If the third party’s payment is withdrawn, the debtor will be required to repay the debt, taking into account the delay.

It is worth noting that the creditor has the right to challenge an agreement on the payment of a debt by a third party, since it is he who makes the final decision on transferring the debt to a third-party organization (Article 391 of the Civil Code of the Russian Federation). An agreement on the transfer of debt must take the form of a main agreement (Article 389 of the Civil Code of the Russian Federation), otherwise it may be declared invalid (Article 168 of the Civil Code of the Russian Federation).

It is impossible to transfer obligations that are associated with a specific person (alimony payments, writing articles).

How to register

Registration and accounting of debt transfers mainly occur within the framework of agreements concluded between all participants (creditor, original debtor and third party). An agreement under which a debt is transferred to a third party must contain the following information:

• Name and other legal information of the new debtor.
• The obligation itself (document details, amount of debt).
• Details of the creditor (where the funds are transferred to).
• Information that is indicated in the payment order.
• Please send a copy of the fulfillment of the obligation to the original debtor (in case of a dispute between the creditor and the debtor).
• Signature of the person acting on behalf of the company. If this is a representative, then it is additionally necessary to provide a copy of the power of attorney under which the company is managed.

If a third party has assumed the debt, then the creditor must accept the fulfillment of the debtor's obligation. In this case, the debtor himself remains obligated to the creditor until the debt is repaid by the new debtor. For improper performance of duties by third parties, liability rests entirely with the original debtor (