Legal entities most often use non-cash settlements. This is due to the turnover. But sometimes it can be applied to payment and cash. What is the limit for cash payments for legal entities in 2019?
In commercial practice, legal entities mostly use cashless payments. This is more appropriate, since quite large sums are often spent on paying for goods or services.
At the same time, for cash payment, the costs of cash collection service or security become necessary. In addition, with cash payments, it is much more difficult to trace the reliability of accounting.
And, nevertheless, cash payments have a place to be. What is the maximum amount for cash payments determined in 2019 between legal entities?
Required Information
In the process of managing organizations with counterparties are calculated using a cashless settlement.
But the Civil Code allows economic entities to carry out settlements in cash, provided that this does not contradict the legislative norms.
The need for cash payment may arise in different cases. For example, the purchase of goods is a one-time or individual entrepreneur does not have a bank account.
Moreover, setting a limit for cash payments will not contradict in any way regarding the free disposal of one's own funds, since non-cash settlements are not limited in any way.
Restrictive norms on amounts of money for cash payment do not apply to transactions involving individuals, if they do not act as entrepreneurs.
It should also be noted that the cash settlement limit functions relative to one. According to the provisions of civil law, a contract is a documentary agreement involving two or more parties.
It regulates actions aimed at the definition, completion or change current liabilities and right. Regarding contracts and cash payments, the following important nuances should be noted:
These rules are valid both in relation to organizations, and if cash payments are made between an organization and an individual entrepreneur. Restrictive provisions also apply to penalties, penalties or damages.
So if the agreement determines the payment of an amount equal to the limit, but at the same time the legal entity must pay an additional penalty for delay, then the excess of the limit amount is paid by bank transfer.
Violation of restrictions on the amount of cash payments is considered an offense of an administrative type. Penalties are provided for both the organization and its leader.
What it is
Limit of cash settlements - a limit on the amount of money within which cash settlements between legal entities and individual entrepreneurs.
Its purpose is to limit the circulation of cash. A legal entity has the right to spend cash credited to their cash desk for paid services or goods, but subject to restrictions.
That is, the legal entity has the right:
- to issue wages to employees from the organizational cash desk;
- transfer money to the organization under the report;
- for cash within the established limit, purchase consumables necessary for the implementation of activities;
- settle with .
The cash settlement limit is valid only for legal entities and individual entrepreneurs. If one of the parties is represented by an individual, then the totality of the transaction is not limited.
Within the framework of one concluded agreement, settlements can only be performed in the amount not exceeding that designated by the Bank of Russia.
Says to pay in cash individuals possible without limit.
Paragraph 2 of the same article states that legal entities and individual entrepreneurs can pay in cash, but they must comply with certain conditions. There is a strict limit for making cash payments between legal entities.
The cash limit does not apply to:
Initially, this settlement limit was set by the Directive of the Central Bank of the Russian Federation No. 1843-U dated 06/20/2007.
At the same time, the Letter of the Central Bank of the Russian Federation No. 190-T dated December 4, 2007 states that if several payments did not exceed the limit under the same contract, but the settlement limit was exceeded in the total amount, then this is a violation of a certain limit.
For violation of the settlement limit, penalties are provided for the legal entity and officials directly.
Maximum amount of cash settlements between legal entities
The maximum possible volume of cash settlements between legal entities has been established since 2007.
B defines the maximum allowable amount of cash settlement between organizations under one agreement.
The restriction applies in cases where transactions with cash payment carried out between:
- organizations;
- individual entrepreneurs and organizations;
- individual entrepreneurs.
The limit for cash settlements between legal entities did not change in 2019, the maximum amount remained the same.
What is the limit set
In 2019, the cash limit remained unchanged. The maximum amount of cash settlements between organizations is one hundred thousand rubles for settlements under one contract.
In this case, it does not matter whether the amount under the contract is transferred in full or is given in parts. Exceeding the total amount even by a few kopecks is already recognized as a violation of the limit.
The main requirement when working with cash is reliable fiscalization. The Federal Tax Service should be able to easily verify that all due taxes have been paid on incoming funds.
When using non-cash payments, it is easy to track financial movements, all the necessary information is stored in bank databases. When accepting cash, information should be displayed in a different format.
In particular, files of fiscal memory of CCP or BSO (paper forms of strict accountability) are used for this. By law, with some exceptions, all organizations and individual entrepreneurs must use cash registers for cash payments.
An exception is the activity on or statement of the BSO. In addition, there are some types of financial transactions that are not included in the "trading" category.
An organization that is going to implement cash payments must meet the following criteria:
- Availability ;
- possession of resources for conducting activities on special warrants;
- the presence of an officially registered CCP.
Limitation period for breach of restriction
Liability in case of violation of the cash settlement limit implies a statute of limitations.
So, according to and liable, the subject can be held within a two-month period from the moment of violation.
At the same time, the Administrative Code does not contain a direct indication of which of the parties should be held liable. Judicial practice in this case is ambiguous.
In some cases, the courts decide to involve the person making the payment. But sometimes a court decision may establish liability for the party accepting a payment in excess of the established limit.
Penalty for exceeding the limit
If a legal entity or an individual entrepreneur exceeds a maximum of one hundred thousand rubles under one contract, then this is a direct violation of the established norms.
provides for a penalty for this offense:
Often, legal entities try to circumvent the law by splitting one agreement into several contracts. The law does not prohibit the conclusion of several contracts within one day.
However, the cash limit applies to each of them. However, expediency should be guided here, it is important that essential conditions contracts were different.
Otherwise, if the conditions are the same, the concluded contracts can be recognized as formal, and all the calculations made as carried out within the framework of one contract. And this will already be a violation of the cash limit.
In a foreign organization
Are there any restrictions on settlements with foreign companies? The law on the limit of cash payments is also applicable when interacting Russian companies with foreign, when paying in foreign currency.
At the same time, this rule is valid only if the foreign organization is located outside the Russian Federation. Within the country, all payments are made exclusively in Russian rubles.
If between IP and IP
Of the innovations in force for 2019, one can note such a circumstance that an individual entrepreneur has the right to withdraw proceeds from the cash desk in any amount.
For this, it is enough to draw up, using the wording "For personal needs."
But at the same time, the largest limit of cash payments remained unchanged and is equal to one hundred thousand rubles under one contract.
That is, an individual entrepreneur has the right to make a deal for any amount with other individual entrepreneurs, if he acts as an individual.
But when drawing up an agreement between an individual entrepreneur and an individual entrepreneur, cash settlement can be carried out exclusively within the established framework.
Between individual entrepreneurs, four methods of cash settlements are considered legitimate:
- using CCT;
- through the BSO;
- without documentation in cases established by law;
- in the absence of KKM in case of application or UTII.
In accordance with all individual entrepreneurs, they are required to use cash registers, and if cash is received at the cash desk, a cash receipt is required to be issued.
An individual entrepreneur has the right not to use KKM for cash payments if:
- the accountable amount is returned;
- returns interest-free;
- charitable assistance is received.
In all other cases, individual entrepreneurs in mutual settlements are required to comply with the norms established by law and not exceed a certain cash limit Money.
On the given time The State Duma is considering a draft law on limiting the maximum amount of settlements between individuals in the amount of six hundred thousand rubles.
But so far, these standards have not been adopted and amendments to the Code of Administrative Offenses and the Civil Code have not been made. Consequently, the limit of cash settlements requires compliance only with the interaction of legal entities.
Transactions of legal entities with individuals are carried out without restrictions.
Settlements between individual entrepreneurs and individual entrepreneurs in cash imply the application of a limit of 100,000 rubles for each transaction. Entrepreneurs in 2019 are exempted from the annual establishment of a cash limit at the end of the day in monetary terms, as well as maintaining a book of accounting for expenses and income. However, the absence of such a tool deprives the manager of the opportunity to analyze the cash flow. What will happen if you set a limit and continue to keep a cash book can be found in the material of this article.
The procedure for conducting cash transactions of IP
Every firm and organization is required to have a cash register. Procedures related to the storage of cash, acceptance, issuance of reports and other needs are related to cash procedures.
For the implementation of cash settlements, a specially trained employee is accepted into the staff for the position of an accountant-cashier. He bears financial responsibility and performs the functions in accordance with job description adopted at the enterprise, and is also responsible for violating cash discipline by collecting a fine.
Conducting cash transactions in 2019 using cash settlement controlled on the basis of the decree of the Central Bank of Russia number 3210-U.
According to the aforementioned document, an individual entrepreneur has the right not only not to set a limit on the cash balance at the cash desk, but he can also choose the terms for depositing cash to a banking institution.
Individual entrepreneurs are exempted from maintaining a cash book and the mandatory preparation of PKO (receipt cash orders) and RKO (expenditure cash orders). Legislation allows this approach to cash flow. But if the entrepreneur has wage-earners, then it is in his interests to protect his finances from possible abuse of official position of employees. 
Keeping records without documents requires supporting documents in the form of strict reporting forms and a Z-report (if applicable cash register).
According to the law, the proceeds received by the cashier can be spent for such purposes as:
Moreover, the current restriction on the amount of cash established by law does not apply to the above operations.
The limit in 2019 remains the same, that is, for a specific cash settlement agreement for individual entrepreneurs, an amount of no more than 100,000 rubles is set.
Cash payment limits
Maximum calculation in cash with individual entrepreneurs under one agreement is an amount not exceeding 100 thousand rubles. It is worth considering the information that if the transaction is concluded in a foreign currency, then the limit is equal to the same amount of 100 thousand rubles when converted to the national currency.
This restriction applies to cash transactions between: 
- legal entities (LLC);
- organization and entrepreneur (IP);
- IP payments.
The application of the rule for making cash payments does not apply to individuals (citizens), payments to them can be made without restrictions. But even here there are some peculiarities.
Nuances when concluding an agreement between the parties: 
If the contract for any reason was concluded in the amount of, say, 700 thousand rubles, then the party acting as the buyer can still pay in cash only 100 thousand rubles. The remaining amount of 600 thousand rubles must be transferred to the supplier's current account (without cash).
Do not try to bypass the limit with the help of an agreement to the main contract. For example, an agreement is concluded in the amount of 60 thousand rubles, after which an additional one is created. an agreement for the amount of 50 thousand rubles, as a result, the transaction is equated to the amount of 110 thousand rubles, and this is already an excess of the limit by 10 thousand rubles.
Since the agreement is an addition to the main agreement, this operation is a direct violation, for which the entrepreneur who applied this method will be punished in the form of a fine.
When you can not think about the limit
From the text of the decree of the Central Bank, one can single out the nuances that give the right to carry out operations under one agreement without a limit on the duration and number of operations.
Situations in which cash settlement between sole proprietorships and LLCs may exceed the established amount limit:
- the entrepreneur has the authority to take the required amount of money from the cash desk for personal needs (drawing up an agreement for such operations is not required);
- a contract for a large amount can be paid in cash in the amount of up to 100 thousand rubles, the rest is carried out through a bank account;
- several contracts can be concluded simultaneously, but the monetary value of the transaction of each of them should not exceed the limit value.
The instruction from the Central Bank of the Russian Federation contains an extended set of rules for settlements between individual entrepreneurs and legal entities. Despite the rather rigid framework in which entrepreneurs find themselves, there are still a number of cases when cash payments are exempted from the supervision of the Central Bank.
Namely:
- payment by customs fees;
- bank transactions;
- issuance of money under the report to hired employees;
- social payment and repayment of wage arrears;
- monetary relations with the Central Bank of the Russian Federation;
- needs of a personal plan for an entrepreneur.
With regards to the limit under one agreement, according to a number of decisions, the restriction can be circumvented by breaking one agreement into several. The main thing is that the dates do not coincide, and it is best to divide not only the total amounts of transactions, but also the nomenclature into categories. 
The cash limit is valid regardless of the contract expiration date. And this means that it is impossible to pay fines that have arisen in case of underdelivery, violation of the deadline, etc. Since obligations in the amount of 100 thousand rubles were repaid, and cash payments in excess of this amount are recognized as a violation.
Purpose restrictions
There are a number of restrictions when an individual entrepreneur can conduct a cash transaction in cash only after withdrawing them from a bank account.
These include: 
- payments on credit obligations or execution of a loan agreement;
- settlements on transactions related to gambling;
- expenses for the needs of the enterprise.
Despite some advantages of the method, it has significant disadvantages. For receiving money through the cash desk of the bank, the entrepreneur incurs the costs of paying commission expenses. But all the same, the businessman is protected from a fine, since such operations are not recognized as a violation by the decree of the Central Bank.
It is worth paying special attention to the amount of cash under the report. With Russian citizens who are recognized as individuals and do not conduct entrepreneurial activities, there is no limit on cash settlements in 2019. An employee can even be given a sum of money in the amount of half a million.
But, if an employee makes purchases on behalf of an entrepreneur with another individual entrepreneur or LLC by proxy, the limit must be observed in the manner prescribed by law. For the reason that a transaction of this nature is not concluded from an employee, but from an entrepreneur on the basis of a certified document.
Acquisitions in outlets in the person of an employee, they do not limit the amount of cash for which an individual can purchase goods.
There is also a nuance between legal entities and individuals when cash must be issued from the cash desk after direct withdrawal from the company's current account.
These include: 
- lease relationships;
- repayment and/or issuance of loans and interest accruals on them;
- all transactions with securities.
Before issuing large sums to your employees under the report, it would be useful to familiarize yourself with the current changes in the legislation.
Penalties for violations
Upon violation of the limit, the tax office has the right to fine both parties (buyer and seller), since according to Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, the payer and the recipient are equally liable for the violation. 
Penalties are imposed according to the following criteria:
- Organizations represented by legal entities risk saying goodbye to a sum of money in the amount of 40,000 to 50,000 rubles.
- Entrepreneurs and officials have the opportunity to pay from 4,000 to 5,000 rubles for a violation.
Entrepreneurs may incur the same costs when the cash balance at the end of the day is more than the established limit approved by the order of the enterprise. But, the law for individual entrepreneurs allows you to cancel the cash limit in accordance with the instructions of the Central Bank of the Russian Federation of March 11, 2017.
The expenditure of cash for unforeseen needs that need to be handed over to the bank is a violation of cash discipline.
Attention! AT this issue, the court almost always takes the side of the Federal Tax Service.
The period during which you can worry about the application of punishment under this species violation is 2 months from the date of signing a specific contract.
The main rule. In order not to fall for unforeseen fines, it is necessary to carefully study all the clauses of the contract before signing it. The most common reason for violation of the limit is the accrual of fines and penalties in contractual relations, which have already been closed, taking into account the limitation on cash settlements of 100 thousand rubles.
Every businessman with hired employees must strictly observe the cash order, and it is advisable not to stop keeping a book of expenditure and income orders.
This approach will ensure that the in cash in the conduct of the internal activities of the enterprise and maintain mutual understanding with the staff. Do not forget to set a limit at the end of the reporting day every year and timely hand over all proceeds in excess of the established limit to the bank. For IP establishment annual limit is not mandatory, a businessman can keep at the cash desk as much cash as he needs. The restriction can be set solely for the analysis, but it is not necessary to comply with it.
In cases where you can not think about the limit, you also need to be careful, since each softening in the amount of cash settlements has its own nuances and features.
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 on the Internet on the website 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.
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, payment 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 cash registers and not present anything at all to the buyer (service user) in the forms entrepreneurial activity UTII and STS, if we are talking about trade 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 apply cash machine. 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, according to the law, the provision 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 the cashier's check is a document fixing 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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For cash settlements within the framework of one agreement between organizations, individual entrepreneurs and individual entrepreneurs, individual entrepreneurs and organizations, there is a limit of 100,000 rubles. In this case, the frequency and number of payments does not matter.
When the limit of 100,000 rubles DOES NOT need to be observed:
When dealing with individuals
With various payments to employees (salary, scholarship, etc.)
When issuing accountable funds to an employee, provided that he uses them, for example, for business trips or business needs.
But if an employee is paid with accountable money under contracts concluded by him by proxy on behalf of the organization, then the limit must be respected.
In general, if initially your activity involves conducting monetary transactions in amounts over 100,000 rubles, then, of course, it would be reasonable to use bank transfer. Next, we will consider several interesting situations related to compliance with the cash settlement limit.
1. ADDITIONAL AGREEMENT TO THE MAIN AGREEMENT
If you want to cheat and conclude additional agreements to the contract, believing that each such agreement will be considered a separate contract, and you will go beyond the limit of 100,000 rubles, then nothing will come of it - you will face an administrative fine.
2. LIMIT WHEN CONCLUDING SEVERAL SAME TYPE CONTRACTS
Very often, entrepreneurs, making one transaction, try to bypass the cash settlement limit by concluding several similar contracts. If your goal is clearly visible on the papers in this way to bypass the limit, then you are guaranteed a fine.
But you can avoid disputes with the tax. To do this, it would be reasonable, when splitting the contract into several contracts, at a cost not exceeding 100,000 rubles, to make distinctions for different volumes, types of goods, delivery times, amounts, and at the same time it is better not to carry out calculations simultaneously for such contracts.
3. LIMIT IN THE ABSENCE OF A WRITTEN AGREEMENT
A common practice is when the supplier issues an invoice for payment and then ships the goods to the buyer on an invoice without drawing up an agreement between the parties in writing (the so-called one-time purchase and sale transaction). In such cases, the cash settlement limit is calculated for each shipment of goods, i.e. for one such waybill, the amount of goods cannot exceed 100,000 rubles.
4. LIMIT FOR LONG-TERM AGREEMENTS
The cash settlement limit under a long-term contract is still the same 100,000 rubles for the entire period of its validity. That is, if one-time deliveries of goods are made during the year, then the total amount of such deliveries should not exceed this limit.
