That the amount of cash payments is not. Cash settlement

Cash payments- one of the forms of financial calculations, actively used to service the costs and profits (income) of the population.

Cash payments- the type of settlement transactions in which cash is involved. Transactions are carried out by transferring funds (coins, banknotes) from one person to another as a fulfillment of an obligation.

Cash payments- payment in cash for services or goods immediately after their transfer (sale) or the provision of papers for their receipt.

Cash settlements: essence, features of the organization

In business practice, cash transactions can be carried out by each company (IP, PE). This type of calculation is especially popular among subjects economic activity who are engaged in trade and promote their services.

Companies that carry out a different type of work (for example, are engaged in agriculture, construction, manufacturing, and so on), also periodically carry out cash settlements. For example, the payment of wages, the provision of funds for travel expenses, the purchase of goods and materials - these and many other expenses are related to cash payments.

It is believed that one of the parties to such transactions should be an individual. But it's not. Various companies (including private enterprises) can conduct cash settlements among themselves. The main requirement in this case is the obligatory payment in cash. In some cases, the use of a payment card is allowed. In turn, non-cash payments are prohibited (for example, the same transactions by means of a payment order).

Cash payments - payments using cash for sold objects (services, goods), as well as for transactions that are not related to the sale of goods (services, works) or property. Entrepreneurs (companies) and individuals can act as subjects. Generally speaking, cash payments are any payments that use coins or banknotes.

When carrying out cash settlements with customers of goods or consumers, settlement operations are inevitably carried out. These transactions represent the acceptance from another person (the customer) of cash, tokens, pay cheques, and other means of payment for a service not provided or a product being returned. In case of use bank card a special document is drawn up, implying payment in a non-cash form by a bank or, in case of refusal of the service provided (product return), execution of papers for transferring money to the buyer's bank.

According to the laws of the Russian Federation, all business entities are required to carry out settlement transactions in any of the forms (cash or non-cash) and to carry out settlement operations taking into account the full amount of goods through special registrars. The latter must be registered and have all the necessary documents.

In the process of settlements with customers for the services provided or goods sold business entities should enable the participants in the transaction to make settlements in electronic form. At the same time, it is desirable to provide at least three different systems to choose from.

Registrar of settlement transactions (cash register)- a special device technical complex, a device) that implements fiscal functions and ensures effective registration of settlement transactions upon the sale of goods (rendering services), transactions for the purchase and sale of banknotes of other countries, registration of goods, and so on.

Paybook- a laced brochure that has been registered with the relevant authorities ( tax office) and contains the necessary settlement receipts. Another "participant" in cash payments is the cash desk, which is a place (office, premises) where the transfer of valuables, money and cash papers takes place.

Cash settlements: features of carrying out, prohibitions

The complexity and imperfection of tax legislation often causes a lot of questions, most of which relate to the acceptance of cash:

1. Conducting cash settlements with an individual . In almost all cases, accepting cash from an individual without issuing him any documents confirming the purchase of goods is prohibited. The type of document issued depends largely on the following conditions:

- for enterprises on the simplified tax system acceptance of cash payments for services or goods must be confirmed by the return provision of a KKM check. As an exception, it is possible to cite the provision of certain services to citizens (individuals);

- for enterprises on UTII It is allowed to make payments without using a cash register. At the same time, at the first request of the client (buyer, user of the service), a receipt should be issued. If a person does not require such a document, then there is no need to issue it (it will be legal). As in the previous case, there is an exception here - the provision of services to individuals;

In the case of the provision of services to individuals (the population), regardless of the UTII or STS regime, it is necessary either to use the KKM in the usual way or to provide customers with a check from the cash register. Another option is to provide BSO (for all clients, not just on demand);

It is allowed not to use KKM and not to present anything at all to the buyer (user of services) in the forms of entrepreneurial activity of UTII and STS, when it comes to trading at a fair or market, with retail non-food products, sale of magazines (newspapers) or ice cream.

2. Carrying out cash settlements with an individual entrepreneur or LLC . In the case when it is necessary to accept from the above structures, it is important to consider:

At enterprises with a taxation form of the simplified tax system, the use of cash registers is mandatory. Upon completion of the transaction, it must be executed in accordance with all the rules of the PKO (cash receipt order);

In companies with a UTII form, at the request of the client, it must issue a document drawn up in a free form (printing on a computer is possible). The paper must contain the main one - the name of the document, its date of issue and serial number, full name and TIN of the entrepreneur, the total number and name of services, work or goods, the full name of the person who issued the document, his place and signature. A receipt for payment, a sales receipt and other documents can act as a payment paper. The main requirement is the availability of all the above information.

As for the BSO, its issuance to an individual entrepreneur or LLC is not allowed. The transfer of BSO is possible only to those clients who belong to the category of individuals.

3. Entrepreneurs don't always know when to use a cash register. By law, all cash payments and transactions using "plastic" must be carried out using cash registers. As an exception, one can only cite:

Payment of taxes under the UTII system, as well as work on the principle of the patent system. In this case, a non-standard check is issued on hand, and a regular document confirming the payment;

Providing services to individuals. In this case, instead of a check, a BSO is provided;

Carrying out certain types of activities, for example, selling ice cream, printing press, conducting small retail trade, selling goods at fairs and markets.

If by law the use of cash registers is mandatory, then cash payments are prohibited. The use of cash registers directly depends on the type of activity, clients, the chosen method of taxation, and so on.

From which OKVED codes are used, and in what volumes the goods are sold, the use of cash registers does not depend. By the way, even with a one-time transaction, if cash is provided, a cash register is required (if, by law, the provision of a cash receipt is mandatory).

To avoid buying cash registers (for example, in the case of rare cash sales), you can ask a person to transfer funds through a banking institution. To do this, it is necessary to provide the client (buyer) with an account with the details, according to which the funds are made. In fact, the entrepreneur does not see cash, therefore, in application of CMC also not needed.

Possible cash receipt replacements and prohibitions:

1. An invoice cannot be used instead of a KKM check, because these papers have different purposes. So, the invoice confirms the fact of the transfer of goods, and cash receipt- a document certifying the payment in cash. In this case, the invoice can be provided together with the cash receipt, but not replace it.

2. Sales receipts instead of KKM checks are also not quoted. The first can only be an addition and be provided along with standard KKM checks. A sales receipt can be issued as a retail analogue of invoice paper. There are situations when the transfer of a sales receipt as the only document is still possible - in the presence of a patent taxation system (except for activities in the provision of personal services) or tax system on the principle of UTII.

3. The use of debit and credit orders as a replacement for KKM checks is also prohibited. In this case, a credit order is a document that must be drawn up in addition to cash register check in the event that the client is an individual entrepreneur or organization. As a rule, RKO and PKO are documents for internal use.

4. There is no need to use a cash receipt when sending goods by mail. In the case of receiving products in this way, it does not provide cash. Payment is accepted by employees of the post office, and then the funds are transferred to (sometimes it is possible to transfer funds in cash).

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How much cash can an entrepreneur spend to pay off a counterparty? Why does an entrepreneur not need to comply with the limit when spending money on personal needs? What is the penalty for a businessman for non-compliance with the cash limit?

- an integral and significant part of the economic life of any entrepreneur. And these calculations are subject to special control by the tax authorities. After all, you can pay in cash only within the limits established by legislators. Today, this limit is 100,000 rubles. under one agreement (Clause 6 of Bank of Russia Ordinance No. 3073-U dated October 7, 2013, hereinafter referred to as Ordinance No. 3073-U). You will learn all the details on how to comply with the cash limit in this article.

When to meet the cash settlement limit and when not

Comply - 100,000 rubles. under one contract - you should when concluding transactions with organizations and other entrepreneurs. Moreover, this limit should be applied regardless of whether you pay cash or receive it (clauses 2 and 6 of Directive No. 3073-U).

But with citizens who are not entrepreneurs, you can pay in cash without restrictions (clauses 2 and 5 of Directive No. 3073-U). Similarly, there are no restrictions on the issuance of cash to employees. For example, under a report to an employee, you can issue any amount, at least 500,000 rubles.

However, please note the following. If the employee does not buy something from an organization or entrepreneur on your behalf and on the basis of a power of attorney, then you will have to comply with the limit. That is, an employee should not pay more than 100,000 rubles in cash. for one deal. Since in this case it turns out that the deal is concluded not with him as an ordinary individual, but with you as an entrepreneur.

If the employee buys something in the store as an individual, then in this case the transaction will be made between the seller and the individual. This means that there is no need to apply the cash limit. That is, your employee, acting as an individual, can buy goods for any amount, including more than 100,000 rubles.

There is no need to comply with any limit, and when you withdraw money from a business on your own. The fact is that the entrepreneur is the full and sole owner of the business. And the money received from doing business and remaining after paying taxes, he has the right to dispose of at his discretion. It turns out that at any time you can take any amount from the business and spend it on personal needs (Articles 209 and 861 of the Tax Code of the Russian Federation).

Note. The issuance of cash to an entrepreneur for personal needs does not need to be reflected in tax accounting.

We have clearly shown when it is necessary to comply with the maximum amount of cash payments in the table below.

What if the amount under the contract exceeds 100,000 rubles.

Settlement limit in the amount of 100,000 rubles. operates under the same contract. It does not matter either the duration of the contract or the frequency of payments under it. That is, even if the term of the contract is one year, and you transfer the money under it in several payments, all the same, their total amount should not exceed 100,000 rubles.

Therefore, if you have entered into an agreement in the amount of, for example, 600,000 rubles, then the excess balance of 500,000 rubles. will have to be paid in cash.

Note. It is impossible to pay on different days with several payments for goods shipped under one contract if their value is more than 100,000 rubles. At the same time, several cash payments can be made within one day, not exceeding 100,000 rubles in amount, but under different agreements.

When an entrepreneur needs to comply with the cash limit

Possible targets	Cash limit
Purchase and sale transactions with organizations or other entrepreneurs, including the return of cash under such agreements	100 000 rub. under one contract
Purchase and sale transactions with individuals who are not entrepreneurs	No restrictions
Payment of wages and other social payments
Taking cash for the personal needs of the entrepreneur, not related to entrepreneurial activity
Issuance of cash to employees under the report

Do not try to get around the limit of 100,000 rubles. by concluding an additional agreement to the contract. For example, you signed the main contract for 70,000 rubles. And then they signed an additional agreement in the amount of 40,000 rubles. In this case, you will exceed the cash limit. Since the additional agreement to the contract is its integral part. And the total amount of cash under the contract and under the additional agreement should not exceed 100,000 rubles.

Better to do so. One contract is divided into several, each of which will be concluded for an amount of less than 100,000 rubles. Just keep in mind the following: in order to avoid disagreements with regulatory authorities, conclude such agreements on different days (decisions of the FAS of the East Siberian District of 04/08/2010 No. A33-20038 / 2009 and the FAS of the North Caucasus District of 04/30/2009 No. A32-171 / 2009- 51/18-9AZh). Otherwise, the tax authorities may recognize such transactions as sham and reclassify them into one contract (Resolutions of the Federal Antimonopoly Service of the Volga-Vyatka District of March 18, 2008 No. A28-9126 / 2007-90 / 18 and the Federal Antimonopoly Service of the Volga District of December 3, 2008 No. A72-3587 / 2008).

Or break the contract not only by amounts, but also by nomenclature. For example, instead of one contract for the supply of components for office equipment in the amount of 130,000 rubles. sign two contracts. One - for the purchase of monitors in the amount of 90,000 rubles, the other - for the purchase of a keyboard and computer mice in the amount of 40,000 rubles.

Keep in mind: the cash payment limit applies not only during the period of the contract, but also after the end of its term (clause 6 of Directive No. 3073-U). This means that, for example, it is impossible to pay contractual sanctions (forfeits) in cash if goods, work, services under the contract in the amount of 100,000 rubles have already been paid in cash.

What is the responsibility for cash payments in excess of 100,000 rubles.

Responsibility for cash payments in excess of 100,000 rubles. established by Article 15.1 of the Code of Administrative Offenses of the Russian Federation. The fine for organizations ranges from 40,000 to 50,000 rubles, for officials - from 4,000 to 5,000 rubles. Article 15.1 of the Code of Administrative Offenses of the Russian Federation does not say about fines for entrepreneurs. And many believe that the entrepreneur is not liable for over-limit calculations.

But, alas, it is not. For non-compliance with the cash limit, an entrepreneur may be fined in the amount of 4,000 to 5,000 rubles, since it is equated to officials (Article 2.4 of the Code of Administrative Offenses of the Russian Federation, Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated February 18, 2010 No. A28-16681 / 2009) .

However, the tax authorities have the right to impose a fine only within two months from the date of the offense. The moment when they discover a violation does not matter (part 1 of article 4.5 and subparagraph 6 of part 1 of article 24.5 of the Code of Administrative Offenses of the Russian Federation). That is, controllers, having discovered that six months ago you paid another organization or entrepreneur under one contract, for example, 150,000 rubles, they will not be able to fine you, since two months have already expired from the date of payment.

Many entrepreneurs are concerned about the question: who is responsible for exceeding the cash limit - the one who made the payment, or the one who received the cash? Unfortunately, Article 15.1 of the Code of Administrative Offenses of the Russian Federation does not specify this point. But, despite this, the judges believe that both parties, both the payer and the recipient of funds, should be fined for over-limit cash payments. About this - the decisions of the Eighteenth Arbitration Court of Appeal dated 04/08/2011 No. 18AP-2577 / 2011, the FAS of the Volga-Vyatka District of 11/30/2010 No. A28-2959 / 2010 and the FAS of the Ural District of 08.31.2010 No. Ф09-5561 / 10-С1 ).

Conclusions:

1. If you are paying with an organization or other entrepreneur, you must comply with the cash settlement limit - 100,000 rubles. But you can transfer any amount of money to individuals or, conversely, receive from them.
2. Remember that the limit of 100,000 rubles. is imposed on the entire amount of settlements under the contract, and not on each payment separately.
3. You can be fined for over-limit cash payments only if two months have not passed since the moment of the offense.

September 2015

For the most part, many companies prefer to settle with counterparties in a non-cash form. More precisely, by transferring funds from account to account through a bank or electronic payments (WebMoney, Yandex money, online payments, etc.). But it is not uncommon in work when buyers - legal entities (LLC, JSC) and "physicists" pay for goods (works, services) in cash through the seller's (executor's) cash desk. It is allowed.

The only restriction is the limit for accepting cash through the cash desk under one contract, or the cash settlement limit. What is this limit? When are legal entities and individuals required to comply with it? Read more about this.

Cash limit- this is a total monetary limit that determines the amount in which companies and businessmen can make cash settlements with their counterparties.

From this concept, we can conclude that the seller must comply with the limit only when accepting cash, but this is not so. Restrictions must be subdivided depending on the source of the money received, there are only three of them:

• sale of goods (services and works), insurance premiums;
• bank accounts;
• other sources of cash receipts.

Sellers are not entitled to spend the received cash in rubles for goods, services and works sold, as well as money from insurance premiums. But there is an exception - see table 1.

Exceptions for spending cash by type of target costs. Table 1

In 2017, the cash settlement limit between legal entities remained at the same level and 100 thousand rubles. Note that such a sum barrier applies to settlements within the framework of one agreement concluded between the parties.

The limit of 100 thousand rubles was set by the Bank of Russia in clause 6 of Instructions No. 3073-U dated October 7, 2013. Also, in the work it is necessary to apply the rules - Instructions of the Bank of Russia dated 11.03.2014 No. 3210-U and federal law dated May 22, 2003 No. 54-FZ.

In practice, legal entities sometimes conclude a number of contracts of the same type. The goal is to multiply the amount of cash payments. For example, in one series, loans of 100 thousand rubles are issued to the counterparty. At the same time, the contracts are dated on the same day, and their numbers alternate. For example, 1/16, 2/16, 3/16, etc. This is quite risky: controllers can summarize the indicators for all contracts and fine a company or a businessman for violating the restriction. We note right away that the fine can be challenged. But this process can be delayed and the truth will have to be sought in court. Judges are often on the side of companies (decision of the Tenth Arbitration Court of Appeal dated 09/07/2015 No. A41-27520 / 15). In order not to get into such a situation, it is worth drawing up contracts with different conditions. For example, include in the contract a mixed product, its cost, terms, type of delivery (self-delivery, through an intermediary).

It is also worth doing under loan agreements. For example, take as a basis different loan amounts, interest, periods when the borrower must repay the money.

The company supplied the buyer, LLC, refrigeration equipment worth 99 thousand rubles, and then sold freshly frozen fish in the amount of 40 thousand rubles. The company did not draw up a contract for the supply of fish. Therefore, it is safer for the buyer to pay for the fish in cash through the cash desk, and transfer funds for the refrigeration equipment to the seller's settlement account.

See Table 2 for details on which transactions must comply with the cash settlement limit.

Cash payment limit in 2017. table 2

It is necessary to adhere to the cash bar, regardless of whether money is transferred or received. Therefore, if it became necessary to settle with a counterparty in the amount of more than 100 thousand rubles, it is safer to transfer money in excess of the limit to a current account, or to split the amount into several contracts.

As we noted above in Table 1, a company can spend money from the cash register through sales if:

• pays wages;
• provides an employee with material assistance (or other social payments);
• provides money accountability;
• reimburses the buyer for the return of defective or low-quality goods;
• the entrepreneur needs money for needs not related to the activity (personal consumer purposes).

One of the changes that organizations and entrepreneurs expect in 2017 is the transition to online cash registers. At the same time, the cash limit remains at the same level. Nothing changes here.

Almost all companies and entrepreneurs have the obligation to switch to online cash registers. The only difference is the timing when online CCPs will become mandatory. To understand when to move and start using next generation CCP, see Figure 1.

When should I switch to online checkout? Scheme 1

Now and until February 1, companies can still register any cash register - online or regular cash registers. Later, the tax authorities will not take into account the old models (letter of the Ministry of Finance of Russia dated 09/01/2016 No. 03-01-12 / VN-38831).

Until July 1, 2017, companies whose ECLZ expires must implement online cash registers. It's safer not to delay registration new cash desk for the last moment. Firstly, the company at once can be left without working cash desks. Secondly, tax authorities can fine an organization if it works without an online cash register. The fine is from 3/4 to one size of the amount not broken through at the cash desk (part 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

From general rule there are exceptions: online checkout may not be used by companies that cannot connect to the Internet, or it is impossible to determine the final price of goods.

The right not to use online cash registers and not to issue receipts to customers

• credit organizations, when making payments through automatic machines;
• settlements between LLCs when paying by bank transfer;
• churches;
• porters at airports and train stations;
• sellers of magazines and newspapers;
• peddling trade;
• ice cream vendors and soft drinks for bottling;
• drivers, conductors - when selling tickets;
• sale of goods at fairs and markets;
• issuers of securities and others (clause 2, article 2 of the Law of May 22, 2003 No. 54-FZ).

The right not to use online cash registers, but checks or BSO are required to issue

• companies located in hard-to-reach and remote areas;
• pharmacies in villages (clauses 3, 5, article 2 of Law No. 54-FZ).

Apply CCP, but with restrictions

• stores in remote areas where there is no Internet may not transmit data to the Federal Tax Service;
• online stores do not print checks on paper, but send them to the buyer by e-mail.

To switch to online cash registers, you need to purchase a new or upgrade an old cash register. Then the cash desk must be registered - there are two ways: through the CCP office, or submit an application on paper to any inspection (see. Online cash registers since 2017: transition and application procedure).

Thus, taking into account the new trends in the use of online cash registers, the company has the following responsibilities:

• registration of all available cash registers;
• issuance to buyers cash receipts on paper, and at his request - an electronic check via SMS or e-mail.
• storage of documents that are directly related to the purchase of new cash desks;
• providing access for inspectors to cash desks, etc.

Cash settlement limit between legal entities and individuals in 2017

Individuals who do not have the status of an individual entrepreneur are not subject to the restriction - there is no cash limit when settling with them (clauses 2, 5 of Bank of Russia Ordinance No. 3073-U). Therefore, the seller can accept any amount of cash from an individual. That is, settlements between an LLC (JSC) and an individual can take place according to the following algorithm:

• in cash at the box office;
• through online payments, WebMoney, Yandex money.

The company has three points of sale, all of them specialize in retail household chemicals. Buyers are individuals and small trade entrepreneurs.

When accepting payment from an individual in the amount of 120 thousand rubles, the cashier can accept payment, it is enough to issue a cash receipt.

When settling with individual entrepreneurs, the purchase amount of more than 100 thousand rubles is divided into several contracts. Also, an individual entrepreneur can be offered to pay for the goods by bank transfer - transfer funds to the company's current account.

Cash settlement limit when issuing a report in 2017

Legal entities have the right not to comply with the amount restrictions when issuing money from the cash desk to an employee. For example, to pay for services, goods that will ensure the smooth operation of the company. This may be the purchase of fuel and lubricants for the delivery of goods, stationery (pens, paper, files), etc. Most often, the amounts do not exceed 100 thousand rubles, but even if you give money to the accountant more than the limit, this is not prohibited.

But do not forget that the accountant can buy goods for cash within the amount limit. He needs to issue a power of attorney to sign a supply, purchase and sale agreement, etc. If the issuance of cash is not related to the purchase of goods, services on behalf of the company, the limit may not be observed. For example, if an employee paid for dry cleaning services on a business trip.

The employee went on a business trip to purchase refrigeration equipment. The cashier issued money for a report in the amount of 145 thousand rubles. The employee, by proxy, entered into an agreement with the counterparty for the supply of equipment and paid for the order in cash in the amount of 145,000 rubles. This is a violation. If the controllers reveal an error, then not only the seller, but also the buyer cannot avoid the fine. That is, it turns out that it is possible to receive and return accountable money in cash outside the limit. But there are restrictions on the purchase - it must be observed.

Liability for violation of the cash settlement limit between legal entities in 2017

If you do not comply with the cash limit, the company will be fined. The controllers have two months to fine the company (part 1 of article 4.5 of the Code of Administrative Offenses). At the same time, tax authorities can charge a fine not only on the organization, but also on the official (Article 2.4 of the Code of Administrative Offenses).

The fine is: for a company - from 40 to 50 thousand rubles, for a responsible employee - from 4 to 5 thousand rubles (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

Cash settlements between legal entities in 2019 are limited by a limit. This is the maximum amount of money in which real money can be used between legal entities and individual entrepreneurs. The Simplify magazine has prepared a table that will help you understand the issue.

What you can / can't spend cash on in 2019

In 2019, the limit for legal entities within one contract is 100 thousand rubles. If the amount specified in the agreement exceeds the settlement limit, its balance must be transferred to the account of the counterparty by bank transfer.

The question arises: Is it legal when an organization makes payments on the same day with the same counterparty under several contracts, the total amount of which exceeds the established limit? Yes, it is legal, if the individual amount for each contract does not exceed 100 thousand rubles.

Note that when concluding an agreement with an individual, the organization has the right not to comply with the restriction.

For individual entrepreneurs, the limit is also 100 thousand rubles. If the company has entered into an agreement with an individual entrepreneur, then both of them are subject to a cash settlement restriction of 100,000 rubles. Settlements in real money between individual entrepreneurs and individual entrepreneurs are also limited to this amount.

There are no restrictions on payment by paper money with individuals. Note,

Articles about small business cash transactions:

Limitation of settlements with paper money when issuing money under a report

The organization has the right to issue any amount to its employee under the report. And the employee has the right to spend this amount without regard to restrictions. For example, travel expenses.

If the organization issues an accountable amount to pay for goods, works or services under contracts concluded by the organization itself, the payment in paper money should not exceed 100 thousand rubles.

The same approach applies to a situation where an employee makes settlements on behalf of an organization by proxy.

Is there a restriction on the payment of dividends?

founding organization. Joint stock companies are not entitled to pay dividends in cash from the cash desk.

As for LLCs, they can pay dividends in cash, but not from trading proceeds.

The company pays dividends based on the minutes of the founders' meeting. Since the limitation of cash settlements applies only to settlements between counterparties under the agreement concluded between them, we can conclude that this rule does not apply to the payment of dividends.

However, as practice shows, during field tax audits, tax inspectors may consider otherwise and fine the company for issuing dividends from the cash register in excess of 100 thousand rubles.

Therefore, it is safer to pay dividends either in a non-cash form or within the limits.

The founder is an individual. If the founder is an individual, dividends can be paid to him from the cash desk without restrictions on amounts.

For what purposes can legal entities spend the proceeds from the cash desk

1. For wages and social payments (for example, for sick leave or material assistance).
2. For personal (non-commercial) needs of individual entrepreneurs.
3. For the issuance of accountable amounts to employees.
4. To pay for goods, works and services (except for securities).
5. To return funds for previously paid goods, works or services from the cash desk.
6. For the payment of sums insured (if there are insurance contracts with individuals).

All of the above operations can only be carried out from the funds received by the cash desk of the organization as a result of the sale of goods, the performance of work or the provision of services.

For what purposes can legal entities spend cash received at the cash desk from a current account

1. To pay the renter.
2. For issuing loans.
3. To repay loans.
4. To pay interest on loans.
5. To pay dividends

For these purposes, the organization is not entitled to spend the trading proceeds generated in the cash desk of the organization.

For what purposes can legal entities spend money from the cash desk without restrictions

1. For the personal needs of the IP.
2. On the wages and social benefits.
3. For the issuance of money to employees under the report (except when the accountable amounts will be spent on paying for goods or services for the organization).
4. For customs payments.

All other uses of paper money are limited.

Penalties for non-compliance with cash discipline

In case of exceeding the limit of paper money settlements between legal entities, the responsibility lies with both the seller and the buyer.

The fine provided for by the administrative code of the Russian Federation for this offense will cost the company in the amount of 40 to 50 thousand rubles.

For the head - from 4 to 5 thousand rubles.

For what purposes can / can not spend cash proceeds in 2019

Reminder: What you can / can not spend

Goals	Calculation rules
Purposes for which cash proceeds can be spent	Issuance of salaries (other payments) Scholarships Travel expenses Payment for goods (except securities), works, services Transfer of insurance claims Payment of amounts for previously paid and returned goods, work not performed, services not rendered Payment for personal (consumer) needs of an entrepreneur not related to his entrepreneurial activities Payment to employees of money under the report Cash withdrawal in the course of operations by a bank paying agent
What you can't spend cash on	Rental Property Issuance and repayment of loans (interest on them) Operations with securities Organization and conduct of gambling
Limit of cash settlements between legal entities and legal entities, individual entrepreneurs and individual entrepreneurs, legal entities and individual entrepreneurs	100 000 rub. - in relation to payments under one contract. Limit of 100,000 rubles. works both during the period of the contract and after the contract expires. The restriction does not apply to the issuance of amounts to employees under the report, the payment of salaries (other payments of a social nature) and the spending by entrepreneurs of money for personal (consumer) needs, as well as for settlements of legal entities and individual entrepreneurs with individuals

Restrictions on spending cash

In 2019, there are restrictions on the expenditure of cash proceeds. In particular, Ordinance No. 3073-U clarifies that cash proceeds cannot be spent on transactions with securities, the issuance and repayment of loans (interest on them), and the payment of real estate rent. First, you need to withdraw money from your checking account.

Example 1. How to record the issuance and repayment of a loan, as well as the payment of real estate rent in cash Success LLC applies the USN. In June 2019, the following business transactions were made: June 2 LLC "Success" paid for the lease of real estate (60,000 rubles) in cash; June 9 - issued an interest-free loan to employee A.E. Ermolaev in cash - 20,000 rubles; On June 27, she returned a short-term loan to Riga LLC in cash in the amount of 40,000 rubles. All funds were previously withdrawn from the current account. Let's see how these transactions are reflected in accounting: DEBIT 50 CREDIT 51 60 000 rub. - received money from the current account to the cashier for the payment of rent; DEBIT 76 CREDIT 50 60 000 rub. - issued to the representative of the lessor the amount of rent from the cash desk; DEBIT 50 CREDIT 51 20 000 rub. - the cashier received funds from the current account for issuing a loan to an employee of the company; DEBIT 73 sub-account "Settlements on loans" CREDIT 50 20 000 rub. - an interest-free loan was provided to employee A.E. Ermolaev; DEBIT 50 CREDIT 51 60 000 rub. - the amount received by the cashier from the settlement account for the repayment of the loan received from LLC "Riga"; DEBIT 66 CREDIT 50 60 000 rub. - the debt under the loan agreement concluded with Riga LLC was repaid.

List of purposes for which you can give money from the cash desk

The list of purposes for which paper money can be spent: the issuance of salaries and other payments to employees, scholarships, travel allowances, insurance compensation, payment for goods, works and services.

In addition, cash proceeds can be used for such purposes as:

1) payment for the personal needs of the entrepreneur, not related to the implementation of entrepreneurial activities.

2) issuance of money to employees under the report.

Example 2. How an entrepreneur can spend money from the cash register for personal needs Individual entrepreneur L.D. Barsukov works on the "simplified". The businessman decided to buy a car for personal use. Can he pay for a car at the expense of cash receipts received from activities on the simplified tax system? Yes, a merchant can spend paper money from the cash register for his own needs, including the purchase of a car. Such a right is guaranteed to him by paragraph 1 of Article 861 of the Civil Code of the Russian Federation, which states that businessmen, as owners, can withdraw funds, including cash receipts, for their needs without restrictions. In addition, such a possibility is provided for in paragraph 6 of clause 6 of Directive No. 3073-U. When withdrawing funds from the cash desk, the merchant needs to issue an outgoing cash order for himself. The wording may be: “Transfer to the entrepreneur of income from current activities” or “Issuance of funds to the entrepreneur for personal needs.” Since this car is not for business, report on the amount spent to the entrepreneur L.D. Barsukov doesn't need it. In tax accounting under the simplified tax system, the cost of the car is also not reflected.

Limitation of settlements between legal entities, as well as between individual entrepreneurs

The maximum amount of cash payments is 100,000 rubles. under one contract.

This limitation of settlement with paper money applies to settlements between firms, organizations and individual entrepreneurs, as well as only between individual entrepreneurs. It will operate under one contract even after the contract expires. For example, the lease agreement of the tenant company has expired, it has vacated the premises, but it has a debt to the landlord. So, even after the expiration of this agreement, the company will be able to repay the debt in cash only within 100,000 rubles.

In addition, the restriction of 100,000 rubles. it is not necessary to apply for the issuance of funds to employees on account, the payment of salaries and other social benefits, as well as for spending money on personal (consumer) needs by entrepreneurs.

Example 3. How an employee spends accountable amounts Vika LLC applies the USN. In June 2019, the company issued an employee a report of 300,000 rubles. Does he need to comply with the restriction - 100,000 rubles. when spending accountable funds? The answer to the question depends on the purposes for which the employee will spend the money received. If at the expense of these amounts he pays for the services rendered to him personally (for example, during a business trip), then the restriction of 100,000 rubles. do not need to comply. And if the employee pays accountable amounts under agreements concluded on behalf of the company with other legal entities or entrepreneurs, then the limit is 100,000 rubles. should be taken into account within the limits of settlements under one contract (letter of the Bank of Russia dated 04.12.2007 No. 190-T).

At the very beginning, I would like to note that the Civil Code of the Russian Federation does not prohibit making cash payments, if this does not contradict by law norms. Next, we will consider all the nuances of cash settlements both between individuals and legal entities.

What is the cash limit

The state, represented by the Central Bank of Russia, has set a limit on cash settlements. The normative act, on the basis of which the law determines the procedure for settlements, is the Instruction of the Central Bank of the Russian Federation dated 07.10.2013 No. 3073-U. This document replaced the Directive No. 1843-U of June 20, 2007, which was in force before it, with some significant changes made to it.

But the maximum limit for settlements using cash has not changed - within the framework of one agreement between the settlement participants, it is 100,000 rubles. (or the corresponding amount of currency, according to the current exchange rate of the Central Bank).

NOTE! The ban on exceeding this figure applies regardless of whether you pay money or receive it. But in case of detection of violations, the party accepting the excess cash is considered responsible.

Limited Settlement Participants

To whom does this restriction on the acceptance and transfer of cash apply? It is impossible to transfer amounts exceeding the one hundred thousandth limit between:

• legal entities;
• organizations and private entrepreneurs;
• individual entrepreneurs (IP).

Individuals can exchange cash without restrictions. The settlement of enterprises with individuals without entrepreneurial registration is also not limited.

SUMMARY: the table shows pairs, in labor relations which the cash limit is or is not mandatory.

nearest forecast

In order to make transparent control over expensive purchases of ordinary citizens (real estate, cars, jewelry), the Ministry of Finance of Russia took the initiative to establish a limit on the amount for cash payments between individuals. The amount for cash settlements under one contract between individuals is planned to be 300,000 rubles. The changes that are going to be made to Article 861 of the Civil Code of the Russian Federation also provide for punishment in the form of a fine in the amount of the exceeded limit. It was planned that the changes would come into force from the beginning of 2016, however, this project has not yet been considered by the State Duma.

When can you not think about the limit?

The established limits on the amount of cash do not apply:

• when paying wages;
• with social charges, insurance payments;
• when issuing accountable funds;
• at personal expenses of the business owner, the money for which is taken from the cash desk.

The Instruction of the Central Bank also provides additional types settlements where you do not have to worry about the cash limit:

• operations with the help of the Bank of Russia;
• customs payments, taxes and fees;
• loan payments.

IMPORTANT INFORMATION! AT new edition The instructions of the Central Bank are an innovation that plays into the hands of banks, but not entirely pleasant for entrepreneurs. Take cash from the cashier for purposes not mentioned in special list, you can’t: first you need to hand over the proceeds to the bank, and then take the required amount from there. At the same time, the bank will receive interest for both operations, the state will receive additional control over the movement of funds, and the entrepreneur will receive another complication. However, "Dura lex sed lex" ("The law is harsh, but it is the law").

If at the cash desk of the enterprise or individual entrepreneur if amounts were received not from their current account, but from other sources (revenue, loans, return of unused accountable funds, etc.), then it is not allowed to take cash from this money for settlements that are not included in the list of the Central Bank.

Framework of one contract

An important clarification regarding cash limit, is that it cannot be exceeded within the framework of one contract.

A contract is a document about an agreement between persons (legal and / or natural) on certain actions designed to establish, stop or change certain rights and obligations of the parties.

The amount of transactions for each such document cannot exceed 100,000 rubles, while the features of its conclusion are not taken into account.

1. Contract type. It doesn’t matter what the contract is about – about a loan, supply of goods, payment for services – the declared value for cash payment cannot be more than the limited one.
2. Terms of the contract. Even if the contract involves a long calculation, it is impossible to exceed the specified amount.
3. Frequency of payments. Installment or other cash payments, divided under the agreement into several parts, each of which is less than the limit, will not be valid if their amount exceeds 100,000 rubles.
4. Additional obligations. If the agreement has an additional agreement or obligations arising from it, for example, penalties, fines, penalties, compensations, they cannot be paid in cash if a limited amount has already been paid under this agreement.
5. Decor. One document or exchange of papers between the parties - it does not matter, the total obligations cannot be more than one hundred thousand in cash.
6. Calculation method. Will an authorized person bring the money, will they be issued at the box office - more than 100,000 rubles. "in one hand" is not issued.

Possible combinations

From the text of the Instruction of the Central Bank it follows that the restriction on the "cash" applies to actions under a single agreement without a limit on time and number of operations. Let's consider cases when it is allowed to settle in cash in excess of the established limit between legal entities and / or individual entrepreneurs:

• several concluded agreements, even on the same day, can together amount to any amount of cash (but each individually should not exceed the limit);
• an agreement for an amount greater than the established one allows you to pay in cash up to 100,000 rubles, and the rest must be paid by bank transfer;
• An individual entrepreneur can take money from the cash desk for his own needs in such an amount as necessary (this does not need to be drawn up in a separate agreement, but only).

The violator will pay more

The Civil Code of the Russian Federation in paragraph 1 of Article 15 defines the excess of the limit of cash payments as an administrative offense. If it is revealed by an appropriate check, then the party that accepted the cash in excess of the measure will be fined. Sanctions will affect not only the company itself, but also the oversighted or abused leader:

• a fine to a legal entity - up to 40-50 thousand rubles;
• a fine to the head - up to 4-5 thousand rubles.

NOTE! The period during which one can fear liability for this offense is 2 months from the date of signing the relevant agreement.

It is worth being very careful when signing contracts, studying all the articles on which funds will move before making a decision on cash payments.