Restriction of cash settlements and establishment of the procedure for their conduct is within the competence of the Central Bank of the Russian Federation. In our article, read about the current limits of cash settlements, as well as the intricacies of the procedure for processing settlements and cash transactions.

Limit of cash settlements between legal entities in 2018 - 2019: regulations on the circulation of money and the procedure for settlements

The introduction of restrictions on cash payments is aimed at improving the efficiency of fiscal control while maintaining the ability of their owners to dispose of financial resources for turnover purposes. Therefore, the cash limit is constantly increasing following inflation.

The current limit for cash settlements between legal entities is 100,000 rubles. By setting limits on cash payments, the state introduces not only restrictions on cash payments between organizations, but also the allowable rate of cash payments with an individual entrepreneur (IP).

The limitation of cash settlements between legal entities is expressed in the following measures:

• setting limits on cash payments;
• limiting cash balances;
• determining a special procedure for conducting transactions with in cash.

For violation of restrictions on cash payments between legal entities, administrative liability in the form of a fine is provided. Consider the features of the application of restrictive measures and law enforcement practice.

The maximum size in Russia of the amount paid by organizations through the cash desk in accordance with the instructions on limiting settlements. Is it necessary to limit cash settlements with an individual entrepreneur

The basic provisions on settlements are contained in Part 2 of Art. 861 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), according to which non-cash money transfers form the basis for business activities. Payments can also be made in cash, subject to the restrictions established by regulatory legal acts.

In Art. 82.3 of the Law "On the Central Bank of the Russian Federation" dated 10.07.2002 No. 86-FZ contains an indication that the regulation of settlement relations in terms of the introduction of various kinds of restrictions falls within the competence of the Central Bank of the Russian Federation (hereinafter referred to as the Central Bank of the Russian Federation).

The main provisions on cash settlements are determined by the instruction of the Central Bank of the Russian Federation “On the implementation of cash settlements” dated October 07, 2013 No. 3073-U (hereinafter referred to as instruction No. 3073-U), clause 6 of which establishes their limitation between legal entities, as well as individual entrepreneurs in the amount of money in the amount of 100,000 rubles. within one contract.

Violation of this requirement is subject to administrative penalties in the form of a fine.

Responsibility for violation of the procedure for settlements and exceeding the limits of cash circulation in the form of a fine under the Code of Administrative Offenses of the Russian Federation

Art. 15.1 of the Code of Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation) provides for liability for several types of violations when working with cash:

• carrying out settlement operations in excess of the limit established for this purpose;
• non-registration of cash receipts;
• non-compliance with the procedure for keeping free cash (this wording is interpreted in different ways, including sometimes non-compliance established order operations);
• accumulation of cash in cash in excess of the balance limit established in the organization.

The sanction of the article provides for a fine for both officials and legal entities. The maximum fine for an organization is 50,000 rubles.

Cash payments can be made in cash, which come to the cash desk from several sources:

1. in the form of revenue.
2. From the settlement or other bank account of the organization.
3. In the form of other receipts (return of accountable funds, transactions, etc.).

As a result of cash transactions at the end of the working day, the amount of cash in the cash desk of the organization must remain within the established balance limit.

How much is the cash balance limit. Are there any IP requirements?

In accordance with clause 2 of the Directive of the Central Bank of the Russian Federation “On the procedure for conducting cash transactions ...” dated March 11, 2014 No. 3210-U (hereinafter referred to as Directive No. 3210-U), banks do not set limits on the balance of cash. Organizations do this on their own, using the forecasted amount of revenue to calculate according to the formula given in the appendix to the instruction. Over-limit funds must be deposited into a bank account, with the exception of paydays and some other cases (paragraph 8, clause 2, directive No. 3210-U).

In the presence of separate subdivisions(OP) there are 2 options for setting a limit:

• If the OP gives cash to the cash desk of the organization, the cash balance limit is determined taking into account this OP.
• If the OP deposits money into a bank account, the limit is determined separately for the OP. In this case, a copy of the order on setting a cash balance limit for him should be stored in the OP.

Instruction No. 3210-U does not contain rules on the timing of the revision of the limit. In this situation, you can be guided by the letter of the Central Bank of the Russian Federation dated February 15, 2012 No. 36-3/25, which refers to the possibility of changing it at the discretion of the business entity when changing the volume of receipts.

Since June 1, 2014, individual entrepreneurs and small businesses have been exempted from the obligation to set a cash balance limit. However, if they are established, the latter are obliged to adhere to the requirements for compliance with the balance limit and keeping money in the account (letter of the Central Bank of the Russian Federation dated 08.12.2014 No. 29-1-1-6 / 9698).

Processing and confirmation of cash payments

During the working day, cash flow is documented by primary cash documents.

The preparation of primary accounting documents is mandatory in accordance with paragraph 1 of Art. 9 of the Law "On Accounting" dated December 6, 2011 No. 402-FZ. Such a document is drawn up in the approved form simultaneously with the fact that serves as the basis for its preparation (cash transaction), or immediately after its completion. The person who prepared it is responsible for the content of the document.

According to paragraph 4.1 of Directive No. 3210-U, cash transactions are executed with incoming cash orders 0310001, outgoing cash orders 0310002. Forms KO-1, KO-2 are approved by the Decree of the State Statistics Committee of the Russian Federation dated 18.08.98 No. 88 along with samples of other cash documents:

• registration log;
• cash book, etc.

These documents are recognized as the only acceptable evidence of settlements with legal entities. Receipts and acts of acceptance and transfer of money in this capacity are not accepted (see the decision of the AC VVO of November 9, 2015 No. F01-4309/15 in case No. A28-2955 / 2015).

Cash documents are signed by an accountant or manager, as well as a cashier and certified by the seal or stamp of the organization (clause 4.4 of Directive No. 3210-U). Thus, despite the absence in the law of the requirement to have a seal (read more about this and the details of the seal in our article at the link: Letterhead and seal of the organization - samples for LLC), a legal entity is required to have a stamp or seal for certification of cash documents.

Settlements under one contract: controversial issues

The amount of all payments under one contract, regardless of the number of cash documents issued, should not exceed 100,000 rubles. or equivalent in foreign currency at the exchange rate set by the Central Bank of the Russian Federation on the day of settlement. At the same time, there is no ban on making multiple payments up to 100,000 rubles. within 1 day under different agreements, including between the same persons.

In such a situation, a dispute may arise with the tax authority about whether the will of the parties to the agreements was aimed at circumventing the cash settlement limit.

In one of the cases, while satisfying the application for invalidating the decision of the tax authority, the 20th AAC indicated that the conclusion of the set standard contracts within 1 day with the same persons and assignment through a fraction of the contract number for different goods, volumes and prices do not confirm the completion of one transaction and, as a result, do not indicate that the established cash settlement limit has been exceeded (resolution of the 20th AAC dated 20.01 .2016 No. 20AP-7487/15). This practice of the courts is not unique.

Restriction of the order by source of funds and purposes

Opportunities for the disposal of funds received by the cash desk of the organization during the day differ depending on the source of their receipt and purpose:

1. The proceeds from the sale of goods, works, services, as well as the insurance premium can only be spent on paying salaries, issuing an individual entrepreneur who owns the cash desk, for his personal needs and some other purposes listed in paragraph 2 of Directive No. 3073-U.
2. The money received from the settlement account of the organization is directed to settlements with legal entities and individual entrepreneurs, activity costs, as well as a number of categories of transactions with individuals (for loans, settlements for transferred securities, etc.). See paragraph 4 of Directive No. 3073-U.

Violation of the above procedure (for example, the direction of proceeds for settlements) is qualified under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, despite the absence of a direct indication of a similar composition of an administrative offense. In this situation, the obligation to keep money in the current account is considered violated. As an example, we can cite the decision of the 3rd AAC dated March 22, 2016 No. 03AP-736/16, from which it follows that the courts considered it a violation to return the loan to the founder from the funds received not from the current account, but from the cash receipt order.

Restrictions on the issuance of money to employees under the report

The procedure for issuing cash withdrawals under the report

Ordinance No. 3073-U (clauses 2, 6) provides for the possibility of spending revenue and insurance premiums for issuing to employees on account without taking into account the maximum amount of cash payments. As a rule, such issuance is intended to finance travel expenses and transactions made on behalf of the organization.

In this case, the following documents are drawn up:

• An application of an employee in any form indicating the amount of money and the period for which they must be issued, with a resolution of the head containing his signature and date of affixing. The absence of an application can be recognized as a violation of the cash storage procedure, since money issued without reason is equated to free cash that must be kept at the cash desk or deposited into the bank accounts of the organization (see Resolutions of the 13th AAS dated October 29, 2015 No. 13AP- 20326/15, 12th AAC dated December 23, 2015 No. 12AP-11295/15).
• Expenditure cash warrant for the issuance of money.
• advance report. Within 3 working days after the end of the established period, the employee reports on the funds spent, attaching documents confirming the costs incurred. If the attached documents do not contain the necessary details or they are illegible, then the costs are not accepted by the organization, and personal income tax is payable on the amounts spent (determination of the Supreme Court of the Russian Federation of 09.03.2016 No. 302-KG16-450).

Restrictions on the disposal and reissuance of accountable funds

When making transactions with the issuance of money under the report, the following nuances must be taken into account:

1. The cost limit applies to the employee who received the money for the report. Despite the fact that the amount of funds issued in this way is not limited, transactions will be made by the employee on behalf of the represented organization and should not exceed 100,000 rubles in amount. each.
2. In accordance with clause 6.3 of Directive No. 3210-U, an employee can only have 1 accountable amount. Before receiving a report on it, funds for the report cannot be issued to him.

As to whether, in the event of non-compliance, this rule violation under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, there is an ambiguous judicial practice. For example, in the resolution of the 15th AAC dated November 24, 2015 No. 15AP-18097/15, it is said that there was no violation. However, the resolutions of the 13th AAC dated February 24, 2016 No. 13AP-32329/15, the 9th AAC dated January 19, 2016 No. 09AP-54852/15 indicate that there are grounds for bringing to responsibility in accordance with this rule in similar cases. There is no practice of district courts, since cases of administrative offenses when collecting a fine of up to 100,000 rubles. are not considered on the merits in the cassation procedure.

Cash in an amount exceeding the cash balance limit is placed on the current account, measures for this are taken by the organization independently (clause 7 of instruction No. 3073-U).

Registration of cash deposit to the bank on behalf of the organization

According to paragraph 3 of Directive No. 3210-U, free cash is subject to delivery to the bank directly or through a collection organization.

The order is as follows:

1. Issuance of a power of attorney for a representative of the organization. This follows from paragraph 10 of the instruction of the Central Bank of the Russian Federation “On the forms of documents used by credit institutions ...” dated July 30, 2014 No. 3352-U, according to which, when a money depositor presents a power of attorney, its details must be indicated in the announcement for a cash contribution. This document can be sent to the bank in advance or presented directly when depositing money.
2. Issuing a cash receipt.
3. When depositing money into an account - issuing an announcement for a cash deposit 0402001, which includes the announcement itself, an order and a receipt (clause 3.1 of the regulation "On the procedure for conducting cash transactions ...", approved by the Central Bank of the Russian Federation on January 29, 2018 No. 630-P). The receipt is kept in the documents of the organization.

So, the Central Bank of the Russian Federation has established restrictions on the disposal of cash based on the sources of income, intended purpose, and also on the size of the amount. For individual entrepreneurs, more lenient requirements are established than for organizations. For violation of the established procedure, measures of administrative responsibility are provided.

In 2019, companies and individual entrepreneurs are required to comply with the cash settlement limit between legal entities within the same transaction, otherwise they face a large fine. However, there are a few significant exceptions to this rule, so let's figure it all out together.

In the article we will tell:

Limit value for cash settlement between legal entities in 2019

Within the framework of one agreement, legal entities cannot make cash settlements in excess of the established limit. Such a Law was adopted by the Central Bank back in 2013 (Decree of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U), and it does not lose force in 2019.

The cash settlement limit for legal entities in 2019 is 100,000 rubles for one contract. If the transaction is made in foreign currency, then at the time of settlement at the rate of the Central Bank, the amount should also not exceed 100,000 rubles. It is important to note that this is a limit for one transaction. Let's analyze the most common situations where you need to monitor the transaction limit.

The situation between counterparties (legal entities)	How the limit works
There is only one contract, but cash payment takes place in several stages in different amounts, each of which is less than 100 thousand rubles.	Since this is one transaction, you can pay in cash only within 100,000 rubles. It does not matter whether you give all the money at once, or in stages.
Several contracts have been concluded with one counterparty for an amount not exceeding 100,000 rubles each.	You can pay in cash within the limit for each contract, even if it is the same partner.
Contract for more than 100,000 rubles, but it has expired	Even if the contract has expired, you can pay in cash only within the limit
Fine less than 100 thousand rubles, but the transaction itself exceeds the limit	If the limit under the agreement is exceeded, it is impossible to pay the fine (penalties, other types of additional payments) in cash
Transfer of cash to a separate division	Separate subdivisions can be given cash in any amount, there is no limit in this situation
Settlement under the contract over 100,000 rubles is carried out through a representative (intermediary)	The limit must be observed within each transaction

Do not forget that if your company is not exempt from maintaining an online cash register, in 2019, when paying in cash, you must have a cash register (KKM) registered with the Federal Tax Service.

In addition, there are a number of transactions for which there is no maximum limit for cash payments, but we will talk about this in more detail below.

Who is required to comply with the cash limit in 2019

The cash limit in 2019 applies only to legal entities. This applies to transactions:

• between companies and organizations;
• between a company (organization) and an individual entrepreneur;
• between individual entrepreneurs.

The cash settlement limit does not apply to transactions between a legal entity and an individual, including:

• transactions between a company (organization) and a physicist;
• transactions between a businessman and a physicist;
• settlements between individuals

What payments are not subject to the limit for cash payments in 2019

Instruction of the Central Bank of the Russian Federation of October 7, 2013 No. 3073-U, which established a limit for cash payments between legal entities, sometimes allows you to use money without restrictions.

So, what a company or individual entrepreneur has the right to spend cash on, ignoring the established limit.

• Issuance of income to its employees (salary, financial assistance, allowances, bonuses, length of service and other social benefits);
• Issuance of funds to employees under the report (exception - for commercial transactions);
• Businessmen can spend unlimited amounts of cash on themselves (not on their business);
• If the goods pass customs.

Some points need more clarification, let's look at them.

Example 1 Issuance of money to an employee under the report.

Suppose an employee goes on a business trip, and the company gave him 150,000 rubles in cash. Of these, he spent 30,000 rubles on accommodation, and 120,000 on payment under an agreement with partners on behalf of the company. This is absolutely impossible to do.

Important! In 2019, an employee can spend accountable cash in an unlimited amount on travel expenses and their own needs. If, on a business trip, he concludes transactions, then he is equated to a legal entity, and must comply with the maximum limit of 100,000 rubles for cash payments.

Example 2 The businessman took 400,000 rubles from the cash register. Of these, 150,000 rubles were spent on holidays in a foreign resort, and 250,000 rubles were spent on renting premises for trading.

This is a gross violation of the law. Leisure and others own desires An individual entrepreneur has the right to spend any cash amount from the cash desk. And here's the rent commercial premises- this is not a personal need of a businessman, therefore, in this case, it was impossible to exceed the limit of 100,000 rubles.

What expenses from the cash desk are allowed within the limit for cash payments between legal entities in 2019

It is not possible to pay for transactions within the limit in cash between legal entities in 2019 not in all cases. Therefore, we will consider the question of what expenses from the cash desk of a company or individual entrepreneur are permissible within the limit.

First of all, we recall that the money comes to the cash desk mainly from two sources: from the sale of goods (works, services) and from the current account. This is important because the source of cash money has a significant impact on what spending is allowed within the limit and what is allowed without limit.

To make it clearer, let's look at the table.

What can you spend cash money from the sale of goods (works, services)	What can I spend the cash money that came from the company's current account
Payment of income, as well as all types of benefits and additional payments to employees. This also includes insurance payments.
Private (non-business-related) IP expenses	Operations with loans (receipt, issuance, interest)
Issuance of travel or other accountable funds
Payment for goods (works, services) except for securities transactions	Dividends (only for LLCs)* If interest is paid to an individual, then the limit may not be observed.
If the money that was previously paid for the goods (work, service) from the cash desk is returned back

* JSC - cannot pay dividends in cash from the cash desk.

For clarity, we have compiled a small cheat sheet for you:

We remind you that in order to use cash and not create unnecessary problems for yourself, you must have a cash register installed that transmits data to the Federal Tax Service. This applies to all firms and individual entrepreneurs, with the exception of companies exempted from this obligation or having a deferment (UTII, patent, companies and individual entrepreneurs located in countryside with a population of less than 10,000).

KKM in 2019

To use cash money within the cash settlement limit between legal entities in 2019, you need to install cash registers (online cash desks). This is required by Law N 54-FZ (as amended on 07/03/2016).

KKM must have Internet access, as the data will be sent directly to the tax office. To store data, the cashier must have fiscal accumulator. To switch to an online cash register, you need to conclude an agreement with a fiscal data operator, which will serve as a link between your cash register and the Federal Tax Service.

You can register the device and conclude an agreement via the Internet on the website of the tax office and OFD.

Penalty if the cash settlement limit between legal entities is violated in 2019.

If the maximum limit of cash settlements between legal entities is exceeded, then the company can be fined even twice:

1. The organization itself in the amount of 40,000 to 50,000 rubles;

2. An official who directly took part in such a transaction in the amount of 4,000 to 5,000 rubles.

All organizations and entrepreneurs are required to comply with the procedure for cash payments. Such a requirement is expressly stated in paragraph 6 of the Bank of Russia Directive dated October 7, 2013 No. 3073-U. And if it is violated, then organizations .

In order not to break the law, you need to clearly understand what the maximum amount of cash payments is, when it cannot be exceeded, and for which payments it does not apply. Read more about all this in this recommendation.

The amount of the limit and when it is valid

The maximum amount of cash payments is 100,000 rubles. This restriction applies to payments under one contract. This means that if you conclude several agreements with the same counterparty, then the amount of all cash settlements with him may be more than the limit. The main thing is to observe the restriction for each individual agreement. This is also confirmed by arbitration practice (see, for example, the decision of the Tenth Arbitration Court of Appeal dated September 7, 2015 No. A41-27520 / 15).

The limit is valid without time limits. That is, no matter how much time has passed since the contract was concluded, take into account the limit on it when making cash payments.

The limit is set for settlements between:

• organizations;

• organization and individual entrepreneur;

• individual entrepreneurs.

Restrictions do not affect settlements with citizens.

From all this it follows that an organization or an entrepreneur cannot pay in cash the entire amount under an agreement (including a long-term one) if the price indicated in it exceeds 100,000 rubles. The frequency of payments does not matter. That is, if, for example, the price of the contract is 200,000 rubles, then you can pay in cash for it only in the amount of 100,000 rubles. And if you made the first payment to the counterparty's cash desk under such an agreement in the amount of 55,000 rubles, then the amount of the next cash payment under the same agreement will be a maximum of 45,000 rubles. The excess balance under the agreement will have to be transferred by bank transfer to the account of the counterparty.

All this follows from paragraphs 5 and 6 of the Bank of Russia Directive dated October 7, 2013 No. 3073-U.

The maximum amount of cash payments applies to all obligations stipulated by the agreement. That is, not only on the price of the contract, but also on fines, penalties and any other stipulated sanctions, as well as compensation for losses. And even when they are executed even after the expiration of the agreement. This follows from paragraph 2 of clause 6 of the Bank of Russia Directive dated October 7, 2013 No. 3073-U.

For example, the organization did not pay on time under the contract, the price of which is 80,000 rubles. Now she is obliged to pay an additional 30,000 fines. In this case, the debt can be repaid in cash only within 100 thousand. The remaining 10 thousand will need to be paid only by bank transfer.

When there is no limit for cash payments

Cash can be spent without taking into account the limit:

• for certain payments to citizens, including employees. In particular, for salaries, various benefits and compensations, accountability (but not their spending), etc.;

• for the personal needs of the entrepreneur.

This follows from paragraph 4 of clause 6 of the Bank of Russia Directive dated October 7, 2013 No. 3073-U.

Situation: whether it is necessary to comply with the limit of cash payments when spending accountable funds by an employee?

Yes need. But only if these funds are issued for settlements under contracts of an organization or entrepreneur.

The fact is that when an employee pays accountable cash on his own behalf for the services rendered to him personally, the settlement limit is not applied. This approach is applied, for example, to expenses on a business trip. For example, an employee's out-of-pocket expenses for paying for a mini-bar in a hotel or dry cleaning at the expense of the organization are not subject to a limit.

In all other cases, when an employee uses accountable funds for calculations, the limit must be observed. We are talking about payments under contracts that he concludes on behalf of an organization or entrepreneur by proxy or under agreements already concluded.

Such conclusions follow from paragraphs 1 and 4 of clause 6 of the Bank of Russia Directive dated October 7, 2013 No. 3073-U.

Situation: whether it is necessary to observe the limit of cash settlements in settlements between the agent and the principal?

Yes need.

After all, according to general rule maximum size cash settlements under one agreement is 100,000 rubles. You can not comply with it only in cases from a closed list. Settlements between the agent and the principal are not named in it. This means that it is imperative to comply with the limit of cash payments in the situation under consideration.

Situation: Does the organization violate the cash limit if it pays for goods, works or services under additional agreements to a long-term contract? The total amount of cash payments exceeds 100,000 rubles.

Yes, it does.

The explanation here is simple. The cash settlement limit is valid for obligations under one contract. At the same time, additional agreements are not separate contracts. They only supplement and change the terms of the original agreement, whether it is long-term or short-term. Consequently, the settlement limit for both the contract and its additions is one - 100,000 rubles. in cash.

This follows from paragraph 2 of clause 6 of the instruction of the Bank of Russia dated October 7, 2013 No. 3073-U and confirmed in the courts, for example, the resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated November 30, 2010 No. A28-2959 / 2010, dated November 26, 2007 No. А79-6155/2007.

Example of compliance with the cash limit under a long-term contract

OOO " Trading company"Germes" signed an agreement with LLC "Alfa" on the organization of transportation. During the year, Alpha undertakes to deliver the goods of Hermes. On a monthly basis, Hermes draws up a transportation plan (volume, direction, etc.) and pays for Alpha's services.

Possible calculation options:

• Hermes transfers funds to the settlement account of Alfa without any restrictions on the amount;

• Hermes pays for transportation in cash as long as the total amount of such payments is less than 100,000 rubles. The rest of the payments are made by bank transfer.

Situation: Does the organization violate the limit if it pays more than 100,000 rubles. cash on invoice? An agreement between organizations for a one-time supply was not concluded.

Yes, it does.

After all, the established limit applies to contracts in any form. Even if the simple written form of the agreement is not observed, the transaction is still recognized as valid. This follows from paragraph 6 of the Bank of Russia Directive No. 3073-U dated October 7, 2013, Article 162 and paragraph 1 of Article 420 of the Civil Code of the Russian Federation.

So it turns out - the limit of cash payments must be observed, even if there is no contract of sale as such. In particular, when the fact of the conclusion of the contract is confirmed by the invoice.

Recall that for violation of the settlement limit, the organization may be fined.

Responsibility for exceeding the limit

Attention: administrative liability is provided for exceeding the limit of cash payments. And for both buyers and sellers.

According to Article 15.1 of the Code of the Russian Federation on Administrative Offenses, the amount of the fine is:

• for the head of the organization - from 4000 to 5000 rubles;

• for an organization - from 40,000 to 50,000 rubles.

Cases related to violation of the cash limit are considered by tax inspectorates (Article 23.5 of the Code of Administrative Offenses of the Russian Federation).

Penalties for violation of the cash limit can only be fined within two months from the date of its commission. The moment when the violation was discovered does not matter.

Such a conclusion follows from the provisions of 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.

Situation: who will be fined tax office 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.

After all, both the payer and the recipient are participants in cash payments, which means that both of them must be responsible for the violation (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

Arbitration practice confirms this position. So, for example, an organization that receives money can be involved for violating the cash payment limit (decree of the Federal Antimonopoly Service of the Volga-Vyatka District of November 30, 2010 in case No. A28-2959 / 2010). Moreover, even if the entrepreneur pays the money (decree of the Federal Antimonopoly Service of the Volga-Vyatka District of February 18, 2010 in case No. A28-16681 / 2009).

The same procedure applies to settlements under an exchange agreement. In it, both parties are both a buyer and a seller (clause 2, article 567 of the Civil Code of the Russian Federation). If the goods are unequal, then the party whose goods are cheaper pays the difference in price (clause 2, article 568 of the Civil Code of the Russian Federation). If the cash surcharge exceeds the established limit, the tax office will fine both participants.

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

2. What has changed in the procedure for cash settlements 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 No. 1843-U dated June 20, 2007 “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 settlements by 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 7, 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.

Regulations that have changed	The new order, effective from 01.06.2014 (Instruction No. 3073-U)	Procedure valid until 06/01/2014 (Instruction No. 1843-U)
1. Purposes for which individual entrepreneurs and legal entities are entitled to spend cash received at their cash desks for goods (works, services) sold, as well as received as insurance premiums	Employee benefits included in the fund wages, and payments of a social nature; payment of insurance indemnities (sums insured) under insurance contracts individuals who paid earlier insurance premiums in cash; issuance of cash for personal (consumer) needs of an individual entrepreneur not related to his entrepreneurial activities; payment for goods (except for securities), works, services; issuance of cash to employees under the report; refund for previously paid in cash and returned goods, work not performed, services not rendered. (clause 2 of the Directive of the Central Bank of the Russian Federation of October 7, 2013 No. 3073-U)	Wages, other payments to employees (including social benefits), scholarships, travel expenses, payment for goods (except for securities), works, services, payments for previously paid for cash and returned goods, work not performed, services not provided, payment of insurance indemnities (sums insured) under insurance contracts for individuals. (Clause 2 of Bank of Russia Directive No. 1843-U dated June 20, 2007)
2. The maximum amount of cash settlements between participants in cash settlements (legal entities, individual entrepreneurs)	Cash payments in foreign currency Russian Federation and foreign currency between the participants in cash settlements within the framework of one agreement concluded between the said persons may be made in an amount not exceeding 100 thousand rubles or an amount in foreign currency equivalent to 100 thousand rubles at the official exchange rate of the Bank of Russia on the date of cash settlements.Cash settlements are made in an amount not exceeding the maximum amount of cash settlements, in the performance of civil law obligations stipulated by the agreement concluded between the participants in cash settlements, and (or) arising from it and performed as in period of the contract, and after its expiration. (clause 6 of the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U)	Cash settlements in the Russian Federation between legal entities, as well as between a legal entity and a citizen engaged in entrepreneurial activities without forming a legal entity, between individual entrepreneurs, related to their entrepreneurial activities, under one contract concluded between the said persons may be made in an amount not exceeding 100 thousand rubles. (Clause 1 of Bank of Russia Ordinance No. 1843-U dated June 20, 2007)
3. Restrictions on payments from the cash desk of a legal entity and individual entrepreneurs when making settlements for certain transactions	Cash settlements in the currency of the Russian Federation between participants in cash settlements (subject to the maximum amount of cash settlements), between participants in cash settlements and individuals on transactions with securities, under contracts for the lease of real estate, for the issuance (return) of loans (interest on loans), for the activities of organizing and conducting gambling, at the expense of cash received at the cash desk of the participant in cash settlements from his bank account. (clause 4 of the Directive of the Central Bank of the Russian Federation of October 7, 2013 No. 3073-U)	Not installed

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 acceptable 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 Directive 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 case of cash settlements under a lease agreement, the amount of all lease 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.
• Type of obligation: stipulated by the contract, 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 an 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 conducting 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

♦ Heading: , .

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 benefits
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