1. In connection with this, the procedure for making cash payments has changed.

2. What has changed in the way of cash payments in cash and what points to pay special attention to.

3. What legislative and regulatory acts regulate the procedure for cash payments (with the opportunity to familiarize yourself with these documents).

Effective June 1, 2014 new order settlements in cash, approved by the Directive of the Central Bank of the Russian Federation dated 07.10.2013 No. 3073-U “On the implementation of cash settlements”. With the adoption of this document, the Bank of Russia Ordinance dated June 20, 2007 No. 1843-U “On the maximum amount of cash settlements and spending cash received by the cash desk of a legal entity or the cash desk of an individual entrepreneur” became invalid. So, let's consider what changes have occurred in the rules for cash payments legal entities and individual entrepreneurs since June 2014.

Comparison of the "old" and "new" cash settlement procedures

In order to understand what innovations have taken place in the procedure for cash settlements since June 1, 2014, I propose to compare the provisions of the Directive of the Central Bank of the Russian Federation dated October 07, 2013 No. 3073-U, which entered into force, with the provisions of the previous Directive of the Bank of Russia dated June 20, 2013. 2007 No. 1843-U.

Changes in the procedure for cash payments from June 1, 2014.

And now let's take a closer look at each change in the procedure for cash payments since June 1, 2014.

1. Purposes for which it is allowed to issue cash from the cash desk

The issuance of cash for personal needs of an individual entrepreneur is officially enshrined in the new Decree of the Central Bank of the Russian Federation No. 3073-U as one of the permissible purposes for spending cash received by the cashier for sold goods, works, services.

Let me remind you that the previous Directive No. 1843-U did not contain a direct permission to pay cash from the cash desk for the personal needs of an individual entrepreneur, however, a ban on such payments was also not established. In this regard, doubts arose about the legality of issuing cash for the personal needs of an individual entrepreneur. The new Instruction of the Central Bank of the Russian Federation "On the implementation of cash settlements", effective from 06/01/2014, eliminates these doubts and unequivocally allows individual entrepreneurs to issue cash for personal needs not related to entrepreneurial activities.

In addition, in the new procedure for cash payments, payments from the cash desk to employees are specified: payments included in the wage fund and social nature, as well as cash withdrawals under the report. Previously, in addition to wages, scholarships and travel allowances, “other payments to employees” were indicated, which caused discrepancies.

2. Cash limit

The maximum amount of cash settlements between participants in cash settlements (legal entities and individual entrepreneurs) has not changed and remains equal to 100 thousand rubles under one agreement. However, the Directive of the Central Bank of the Russian Federation, effective from 06/01/2014, specifies that the specified restriction applies both during the period of the contract and at the end of the contract. For example, if the contract establishes its validity period, and at the end of the validity period, the buyer (customer) has an outstanding accounts payable, then the payment of this debt will also be subject to the limitation on the amount of cash settlements.

! Note: It is necessary for both the recipient and the payer of funds to comply with the established limit for cash settlements. In this case, the limit applies to all settlements within the framework of one contract and does not matter:

• Type of contract. That is, the maximum limit for cash settlements must be observed both in relation to payments under a loan agreement and in respect of payments under a contract for the supply of goods.
• The term of the contract and the method of payment under it. For example, in cash settlements under a lease agreement, the amount of all rent payments should not exceed 100 thousand rubles, even if each payment individually is less than this amount. At the same time, it is allowed to make payments within one day under different agreements, each of which is less than 100 thousand rubles, even if the total amount of such payments exceeds the maximum amount of cash settlements.
• Obligation type: stipulated by the agreement, an additional agreement to it or arising from the contract. For example, it is impossible to pay the contractual penalty in cash if, together with the principal amount of the contract paid in cash, they exceed 100 thousand rubles.
• Method of payment: through the cashier or through an accountable person.

! The limitation of the maximum amount of cash settlements is established in relation to settlements between participants in cash settlements that are legal entities, individual entrepreneurs. At the same time, according to paragraph 5. Directive of the Central Bank of the Russian Federation No. 3073-U, cash settlements in the currency of the Russian Federation and foreign currency between participants in cash settlements and individuals are carried out without limiting the amount.

That is, if an organization or individual entrepreneur has entered into an agreement with an individual, for example, for the lease of property, then the restriction on the maximum amount of cash settlements (100 thousand rubles) will not apply to settlements under such an agreement.

3. Requirements for the procedure for payments from the cash desk for individual transactions.

Instruction of the Central Bank of the Russian Federation No. 3073-U, which entered into force on 06/01/2014, introduces a restriction on cash settlements from the cash desk. Certain types of settlements can be carried out exclusively at the expense of money received by the cashier from the current account:

• on operations with securities,
• under real estate lease agreements,
• for the issuance (repayment) of loans (interest on loans),
• for the organization and conduct of gambling.

This restriction applies to settlements carried out both by legal entities and individual entrepreneurs, and with the participation of individuals. For example, under a real estate lease agreement with an individual, a tenant who is an organization or individual entrepreneur can pay rent in cash only if they are withdrawn from the current account.

Responsibility for violations of the procedure for cash payments

According to Art. 15.1 of the Code of Administrative Offenses of the Russian Federation “violation of the procedure for working with cash and the procedure for maintaining cash transactions, expressed in the implementation of cash settlements with other organizations in excess of the established amounts ...” entails the imposition of an administrative fine:

for officials in the amount of 4,000 to 5,000 rubles;

for legal entities - from 40,000 to 50,000 rubles.

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Legislation and regulations

1. Instruction of the Central Bank of the Russian Federation dated 07.10.2013 No. 3073-U “On cash settlements”

2. Bank of Russia Ordinance No. 1843-U, dated June 20, 2007, “On the Maximum Amount of Cash Settlements and the Use of Cash Received by the Cashier of a Legal Entity or the Cashier of an Individual Entrepreneur”

3. Code of Administrative Offenses of the Russian Federation

How to get acquainted with the official texts of these documents, find out in the section

The Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U establishes cash limit money between legal entities in 2020, as well as the procedure for paying in cash. And closes loopholes legal ways circumvention of the limit of 100 thousand. Settlements between individuals in cash are not limited. There is no limit on cash settlements with an individual.

The main innovation is that legal entities and individual entrepreneurs will be able to spend only money on some cash amounts. Withdrawn from a bank account and deposited in cash.

There is a ban on issuing cash from the cash desk from cash proceeds for purposes not mentioned in the instructions of the Central Bank. That is, in order to issue a loan to an employee, you need to take cash proceeds. Take it to the bank. Then get the loan amount in cash at the bank by check. And only from the cash received in the bank to issue a loan. Naturally, the servicing bank makes a profit in the form of a commission for receiving and issuing cash. This, apparently, is the main purpose of the ban. So that people pay more commissions to their bank.

From proceeds, loans, return of unspent accountable money and all other amounts received by the cashier not from the account of your organization (IP). Cash cash settlements, not named in the list of allowed ones, cannot be carried out.

And here are the pleasant innovations of cash payments. An individual entrepreneur has the right to take the proceeds from the cash desk for his personal needs without limiting the amount. It is enough to draw up an RKO - (consumable) with the wording "For the personal (consumer) needs of the IP."

Here is the limit cash settlement remained unchanged. 100 000 rub. within the framework of one agreement between legal entities and individual entrepreneurs. (hereinafter referred to as participants in cash settlements).

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Who are the members who are subject to the cash limit

The maximum amount of cash payments is 100 000 rub. This restriction applies to cash payments:

• between organizations;
• between an organization and an individual entrepreneur;
• between individual entrepreneurs.

Settlements involving citizens are carried out no amount limit. That is, a company or an entrepreneur has the right to receive or transfer cash to citizens without restrictions and not to comply with the limit of cash payments.

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What is NOT covered by the cash limit?

Unlimited cash can be spent in the following cases:

• salary payments;
• payment of accruals of a social nature;
• issuance of money under the report;
• spending funds for the personal needs of the entrepreneur, provided that the payment will not be directed to his entrepreneurial activity.

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CENTRAL BANK OF THE RUSSIAN FEDERATION

The text of Resolution No. 3073-U of the Central Bank of the Russian Federation On the Implementation of Cash Settlements

This Instruction establishes the rules for cash settlements in the Russian Federation in the currency of the Russian Federation. And also in foreign currency in compliance with the requirements currency legislation RF.

1. This Instruction does not apply to cash settlements with the participation of the Bank of Russia. And also on:

cash settlements in the currency of the Russian Federation and in foreign currency between individuals. Non-individual entrepreneurs;

banking operations carried out in accordance with the legislation of the Russian Federation. Including regulations Bank of Russia;

making payments in accordance with the customs legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees.

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Questions and answers on cash restrictions 100,000 rubles.

So, we see that the Instruction establishes the Cash Settlement Limit for payment of settlements between legal entities and individual entrepreneurs since 2014. Which has not changed in value and is equal to 100,000 rubles under one contract.

Is it possible to carry out operations with the same counterparty in the amount of more than 100 thousand rubles on one cash day and on one invoice

Yes, it is possible under several agreements not more than 100 thousand rubles. one contract per day. It is written: "Cash settlements in the currency of the Russian Federation and foreign currency between participants in cash settlements under one contract. Concluded between the said persons."

Attention!

If the subject of the contract and all other conditions remain the same in other contracts, then it is likely that the court may recognize (some courts recognize) such contracts as "one contract".

Issuing cash to an employee on a business trip report

You can also issue them at the expense of cash proceeds and there will be no violation of cash discipline in this case. Because the money spent on a business trip is the expenses of the organization, that is, payment for goods, works, services purchased in its interests. And it is allowed to spend cash proceeds for such payment. It doesn't matter if you give money in advance or reimburse employees for amounts already spent.

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Penalty for non-compliance with cash discipline

If a legal entity or individual entrepreneur exceeds the amount of 100,000 rubles. under one contract, this is considered a violation of the procedure for working with cash. There is a penalty for this.

For organizations, its amount ranges from 40,000 to 50,000 rubles. For a responsible employee (official) - from 4000 to 5000 rubles. But the inspectors have the right to hold the organization accountable within two months from the moment of the violation (part 1 and subparagraph 6, part 1).

According to the provisions of part 1 and subparagraph 6 of part 1, fines for violation of the cash limit can be only within two months from the date of its execution. The moment when the violation was discovered does not matter.

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Who will be fined by the tax inspectorate if the amount of cash settlements between the buyer and the seller exceeds 100,000 rubles.

The tax office has the right to fine both the buyer and the seller. Because participants in cash settlements are both the payer and the recipient, which means that both of them should be responsible for the violation (

The topic of the article was suggested Valentina Vladimirovna Bondarenko, Chief Accountant Askat LLC, Novoaltaysk.

The supplier's representative can come to your organization with a power of attorney to receive cash by different reasons. For example, your director has signed a contract under which the supplier's forwarding driver brings goods to you and immediately receives cash in payment for them. Or, for some reason, it is more convenient for your creditor to receive a cash debt. Let's see how to issue the issuance of money.

The accountant is superfluous here

Many are convinced that it is impossible to pay for purchased goods (works, services) from their cash desk directly to the supplier's representative. And if the representative came for cash, then you need to arrange everything as if the cashier first issued the money on account to any employee of his company, then he paid the supplier and compiled an advance report.

Attention

You can issue from the cash desk to the representative of the supplier no more than 100 thousand rubles. one contract clause 6 of Directive of the Central Bank dated 07.10.2013 No. 3073-U (hereinafter referred to as Directive of the Central Bank No. 3073-U).

In fact, there is no violation in issuing money from the cash desk immediately to the representative of the supplier. It corresponds:

• civil law. Payment to the supplier's representative under the power of attorney he has is equivalent to depositing money directly into the supplier's cash desk or transferring it to his account. As a result, the supplier’s right to demand payment from you will be terminated, and already at the moment the money is issued from your cash desk, and not at the moment the representative of the money is deposited into the supplier’s cash desk. Art. 182 of the Civil Code of the Russian Federation; Decree of the FAS MO dated November 12, 2012 No. A40-24114 / 12-114-219;
• cash rules. In them, the issuance of money under the report and payment for purchased goods, works, services are indicated as two separate items of expenditure from the cash desk Clause 2 of Central Bank Directive No. 3073-U;
• rules for conducting cash transactions. They do not limit payments from the cash desk to the issuance of money only to the employee m clause 6.1 of Instructions of the Central Bank dated March 11, 2014 No. 3210-U (hereinafter - Instruction of the Central Bank No. 3210-U).

We require documents

The transfer of money to the representative of the supplier is important to arrange correctly. After all, there is always a risk that for some reason he will not bring the money to his cash desk. Then the supplier will consider the delivery unpaid and, most likely, will demand from you the amount of payment and a penalty. To minimize this risk, you need to get everything from the representative Required documents and correctly issue RKO. Here's how to do it.

First, require power of attorney to receive a specific amount from your organization under a specific contract (invoice, consignment note, etc.). It must be taken from the representative before the issuance of money and then attached to the RKO clause 6.1 of Central Bank Directive No. 3210-U. Specify the details of the power of attorney in the RKO line "Appendix".

If the power of attorney is issued to receive several payments from you, it must be taken away at the first issue of money. It should be kept in your organization by the cashier. Attach a copy of it to the CSC for each payment, and attach the original to the consumable for the last one. clause 6.1 of Central Bank Directive No. 3210-U.

It is more difficult if the power of attorney is issued to receive several payments from different organizations and because of this, the supplier's representative does not want to leave the original with you. Of course, in order to comply with cash rules, it is enough that you have a copy that is certified in the manner determined by the head of your organization. clause 6.1 of Central Bank Directive No. 3210-U. But agreeing to this is dangerous.

Do not issue money without giving you a power of attorney. It is necessary not only to comply with the rules of conducting cash transactions. You will need the original power of attorney:

• to confirm that you paid for the purchased goods, works, services to the right person - in case the supplier claims that he did not receive payment from you. After all, if you have not exercised your right to demand proof that you are issuing money to the right person, then all the risks associated with the fact that the supplier does not receive payment are borne by you Art. 312 of the Civil Code of the Russian Federation;
• to confirm the payment of expenses for the simplified taxation system and on the cash method of calculating income tax. Without a power of attorney, tax authorities may consider payment for goods, work, services unconfirmed and remove the cost of them from the calculation. tax base. After all, the RKO only confirms the issuance of money from the cash desk, and the power of attorney confirms that the money was issued to a specific supplier in payment for specific goods, works, and services.

Therefore, discuss this with suppliers in advance, and even better - indicate in the contract that the condition for receiving money is the transfer of the original power of attorney to you.

As a rule, internal settlements are carried out in cash. The movement of cash is made through cash transactions. In conditions market economy should proceed from the principle that the skillful use of funds can bring to the enterprise additional income, and therefore, it is necessary to constantly think about the rational investment of temporarily free funds to obtain additional profit.

Enterprises, associations, organizations and institutions, regardless of their organizational and legal forms and scope of activity, are required to keep free cash in banking institutions.

Enterprises settle their obligations with other enterprises, as a rule, in a non-cash form through banks or use other forms of non-cash payments established by the Bank of Russia in accordance with the legislation of the Russian Federation.

Instruction of the Central Bank of the Russian Federation dated June 20, 2007 No. 1843-U, the maximum amount of cash used in settlements between legal entities is set at 100 thousand rubles.

Therefore, when paying accountable funds with a legal entity for some property (work, services), an employee of an organization can make a payment in the amount of not more than 60 thousand rubles under one contract.

For settlements between legal entities and individuals, the above restrictions do not exist.

Everything that exceeds the established limit must be transferred to the counterparty by bank transfer. Cashless payment occurs in accordance with legally approved forms of cashless payments. In this case, it is necessary to be guided by the Regulation on non-cash payments in the Russian Federation, approved by the Central Bank of the Russian Federation of October 03, 2002 N 2-P.

Later, in Official Clarification No. 34-OR dated September 28, 2009, the Central Bank of the Russian Federation clarified the application of its Directive No. 1843-U. So, for example, the restriction on cash settlements applies to one contract, and it does not matter in what period of time the settlement of obligations arising from this contract is made. Also, the Central Bank of the Russian Federation noted that the specified restriction does not apply to the procedure for paying customs duties, since in this case there are not contractual relations, but relations of subordination.

Failure to comply with the limit of cash settlement is the basis for bringing the organization to administrative responsibility. In accordance with the provisions of Article 15.1 of the Code of Administrative Offenses of the Russian Federation, the fine for a legal entity in this case will be from 40,000 rubles. up to 50,000 rubles, for an official - from 4,000 rubles. up to 5,000 rubles

To carry out cash settlements, each enterprise must have a cash desk and keep a cash book in the prescribed form.

Acceptance of cash by enterprises when making settlements with the population is carried out with mandatory application cash registers.

Cash transactions are formalized by standard interdepartmental forms of primary accounting documentation for enterprises and organizations that are approved by the State Statistics Committee of the Russian Federation in agreement with central bank Russian Federation and the Ministry of Finance of the Russian Federation.

Acceptance of cash by cash desks of enterprises is carried out according to cash receipt orders signed by the chief accountant or a person authorized to do so by a written order of the head of the enterprise.

On receipt of money, a receipt is issued to the cash receipt order signed by the chief accountant or a person authorized to do so, and the cashier, certified by the seal (stamp) of the cashier or the imprint of the cash register.

The issuance of cash from the cash desks of enterprises is carried out according to cash orders or duly executed other documents (payrolls (settlement and payment), applications for the issuance of money, invoices, etc.) with the imposition of a stamp on these documents with the details of the cash order. Documents for the issuance of money must be signed by the head, chief accountant of the enterprise or persons authorized to do so. When issuing money on an account cash warrant or a document replacing it individual the cashier requires the presentation of a document (passport or other document) proving the identity of the recipient, writes down the name and number of the document, by whom and when it was issued, and selects the receipt of the recipient. A receipt for receiving money can be made by the recipient only with his own hand in ink or a ballpoint pen indicating the amount received: rubles - in words, kopecks - in numbers. When receiving money according to the payment (settlement and payment) statement, the amount is not indicated in words.

All cash receipts and disbursements of the enterprise are recorded in the cash book. Each enterprise maintains only one cash book, which must be numbered, laced and sealed with a wax or mastic seal. The number of sheets in the cash book is certified by the signatures of the head and chief accountant of the enterprise.

It is known that wage, scholarships, bonuses and other payments are made periodically. The frequency of payments and the large size of such payments inevitably create large fluctuations in the balance of cash at the box office. Therefore, enterprises have the right to keep in their cash desks the cash received for these purposes in excess of the established limits for 3 working days (for enterprises located in the Far North up to 5 days), including the day the money is received from the bank.

In order to eliminate counter cash flows enterprises that constantly have cash proceeds due to the specifics of their activities (trade, transport, entertainment events, etc.), in agreement with the servicing institutions of banks, can spend part of it directly on the spot without depositing it with the bank.

The decision on spending by the enterprise of cash proceeds from its cash desk is made by the bank annually on the basis of a written application from the enterprise and a special calculation, which is included in the form for calculating the cash balance limit. When issuing such a permit, the bank takes into account the specifics of the enterprise, its compliance with the rules for working with cash, the state of its settlements with budgets of all levels, state off-budget funds, suppliers of raw materials, materials, banks on loans. The decision on the expenditure by the enterprise of the cash proceeds received by its cash desk if it has several accounts in different banks is made in the manner similar to setting a limit on the balance of cash in the cash desk of such an enterprise.

For capitalization of all cash incoming to the bank and execution expenditure transactions Each bank institution has an operating cash desk. It may include: cash desks, expenditure cash desks, income and expenditure cash desks, cash desks for changing money, evening cash desks, cash recalculation cash desks. AT big banks with a large amount of cash flow, the listed cash desks are organized separately. In small banks, work can be carried out through the cash register. The head of the bank independently decides on the structure of the operating cash desk and the number of cash workers.

An agreement on full liability is concluded with each employee of the cash desk. Cashiers of operating cash desks should be provided with sample signatures of bank managers and accountants authorized to sign receipts and expenditures. cash documents, and accountants - samples of signatures of cashiers.

The balance of funds in the operating cash desk of the bank is limited. The size of the operating cash desk limit is set based on the volume of cash turnover passing through the bank's cash desk, the schedule for cash receipts from customers, the procedure for processing it and other features of the bank's cash turnover.

However, despite the fact that the state controls cash settlements between legal entities quite tightly, organizations still resort to such types of settlements. And often they are faced with a situation where, in the course of carrying out economic activities, it is necessary to deposit an amount exceeding the allowable amount into the cash desk of another organization. In order not to fall under penalties, you need to deposit several amounts, each of which will correspond to a separate agreement. This will help avoid claims from the tax authorities.

Banks and bodies that check compliance with the procedure for conducting cash transactions and the conditions for working with cash should identify the implementation of cash settlements in excess of the established limit amounts. They must submit information to tax authorities or internal affairs bodies, which carry out the consideration of the case on administrative offense and the imposition of fines.

Money is transferred by legal entities, entrepreneurs and citizens as payment for purchased goods, services rendered, work performed.

Kinds

Organizations use payments banknotes for internal and external calculations.

Internal ones are connected with the repayment of shortages, the payment of salaries, vacation pay, bonuses to employees, the issuance of loans and funds under the report.

External arise during the implementation business transactions. They are divided into two types:

• commodity - payments related to the purchase of raw materials, the acquisition of fixed assets, payment for the services of third-party firms;
• non-commodity - transactions that fix the movement of capital (payments on loans, loans, purchase / sale of securities, settlements with the budget, founders, shareholders, etc.).

Documenting

The main condition for cash payments is correct accounting: all money must go through the company's cash desk. Operations for the receipt and expenditure of funds are issued by incoming and outgoing cash orders. The latter must be recorded in the cash book. Organizations actively practicing cash must have a cashier on their staff. Before taking office, they conclude an agreement on liability with him, and also take a receipt for familiarization with regulatory documents regulating the conduct of cash transactions.

Retailers are required to fiscalize revenue. To this end, since July 2018, online cash registers have been introduced everywhere. Only a limited number of business entities are allowed to work without them.

If a company or individual entrepreneur trades without a cash register / online cash desk, a strict reporting form filled out by hand or typewritten is issued to the buyer as a supporting document. For such legal entities and individual entrepreneurs, as well as entrepreneurs working on UTII or PSN, trading using machines, a later transition to online cash desks is provided.

Restrictions

The state is persistently trying to reduce the share of cash in circulation. To this end, many legislative acts have been adopted, for example:

• Art. 861 of the Civil Code of the Russian Federation, according to which priority in business settlements with the participation of a legal entity or individual entrepreneur should be given to a non-cash form;
• federal law No. 115-FZ of 08/07/2001, according to the norms of which cash payments in the amount of more than 600 thousand rubles. a priori considered doubtful. They fall under close attention of Rosfinmonitoring;
• Instruction of the Central Bank of the Russian Federation dated 07.10.2013 No. 3073-U. It has a cash settlement limit of 100,000 rubles. (for transactions where one or both parties is a legal entity or individual entrepreneur).

Since 2018 requirements last document have been tightened. Now companies can use for certain types of payments only cash received by check from a credit institution and then credited to the cash desk of a legal entity. This means that it is forbidden to use the proceeds from current activities in mutual settlements (without depositing them with the bank).

The proceeds are used for:

• payment of salaries, sick leave, all kinds of benefits;
• insurance indemnities to persons who bought an insurance policy through the cash desk;
• needs of individual entrepreneurs that are not related to doing business;
• issuance of accountable amounts;
• purchase of goods, payment for services rendered;
• refund for goods/services previously paid in cash;
• transactions of bank paying agents.

If one of the parties to the transaction is an entrepreneur, then he is considered as a legal entity, therefore he is obliged to comply with the above requirements.

Settlements between individuals are made without any restrictions. Observe the limit of 100 thousand rubles. entities making payments within the framework of tax and customs legislation are also not obliged, credit organizations and, in fact, the Bank of Russia.