Cash transactions for IP. Maintaining cash discipline

Hello Danil.

WHO SHOULD KEEP A CASH BOOK?

Any organization (regardless of the applicable taxation system) is required to keep a cash book (form N KO-4) if it receives or spends cash (clause 1, clause 4.6 clause 4 of Directive N 3210-U). The cash book is kept by the cashier or other employee, in official duties which includes cash transactions(clause 4, clause 4.6 clause 4 of Directive N 3210-U).
Daily delivery of proceeds to the bank, including through collectors, does not exempt from maintaining a cash book.
Separate subdivision(OP) an organization must keep a cash book if it receives or spends cash, regardless of whether it has a separate bank account or not (Letter of the Bank of Russia dated 04.05.2012 N 29-1-1-6 / 3255).
Within the time period set by the head of the organization, the OP transfers to the head unit:
- if the OP cash book is filled in by hand - detachable copies of the cash book sheets;
- if the cash book of the OP is filled out on a computer - the second copies of the sheets of the cash book printed on paper.
The deadline for the transfer of these documents is set taking into account that the head unit, by the time the financial statements are prepared, has data on all cash transactions for the reporting period (clause 4.6 clause 4 of Directive N 3210-U).
At the head office:
1) indicators of the cash book of the EP are not entered into the cash book of the organization;
2) sheets of the cash book of each OP are separately booked at least once a year.
Advice. It is better to transfer information about the cash balance at the cash desk of the OP to the head office on a daily basis. You can send this information to anyone convenient way- by fax, e-mail etc.
Attention! If the Federal Tax Service Inspectorate reveals that the cash book is not kept in the organization or in the EP or that entries are not made in it (are not made in time), two fines will be imposed at once (part 1 of article 15.1 of the Code of Administrative Offenses of the Russian Federation, clause 1 of the Letter of the Federal Tax Service dated 05/17/2013 N AS-4-2/ [email protected]):
- for an organization in the amount of 40,000 to 50,000 rubles;
- for an official of the organization in the amount of 4,000 to 5,000 rubles.

Typical situation: Who should keep the cash book?
(Publishing house " main book", 2016)

I enclose the Instructions of the Central Bank of the Russian Federation on this matter.

Sincerely! G.A. Kuraev

• CENTRAL BANK OF THE RUSSIAN FEDERA~.docx

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Lawyer, Moscow

• 10.0 rating
• expert

Danil

Good afternoon.

Yes this is true.

A simplified procedure is established by the instruction of the Bank of Russia:

CENTRAL BANK OF THE RUSSIAN FEDERATION
NOTE
dated March 11, 2014 N 3210-U
ABOUT ORDER
CASH OPERATIONS BY LEGAL ENTITIES
AND SIMPLIFIED CASH OPERATIONS
INDIVIDUAL ENTREPRENEURS AND SUBJECTS
SMALL BUSINESS

And if it is competent, then should there be an order or order to cancel the conduct cash discipline in IP, an order to cancel the maintenance of cash documents (PKO, RKO, cash book). What form should the order take?
Danil

Society
with limited liability
"Company"
G. _______________
__________________
Order No. 35
On the
on the basis of paragraph 10 of clause 2 of the Bank of Russia Directive dated March 11, 2014 No. 3210-U
I order:
1.
Keep
cash cash at the cash desk without setting a limit on the balance at the cash desk.
2.
Responsible
for the safety of funds, appoint a cashier ________________.
Director
______________________
Familiarized with the order:
Main
accountant ____________
Cashier ____________

• Order sample.doc
• Directive-of-the-Central-Bank-of-March-11-2014-N-3210-U.docx

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Lawyer, Barnaul

• 9.9 rating

If you make payments in cash, then maintaining a cash book and related documents is mandatory.

I beg your pardon, observance of cash discipline is mandatory, maintaining a cash book for individual entrepreneurs on UTII is not necessary.

Relevant clarifications of the Federal Tax Service of the Russian Federation.

THE FEDERAL TAX SERVICE

ABOUT ORDER

Thus, individual entrepreneurs who are taxpayers of a single tax on imputed income for certain types activities, individual entrepreneurs who are taxpayers applying the patent system of taxation, individual entrepreneurs applying the simplified taxation system, and individual entrepreneurs who are taxpayers of the unified agricultural tax, have the right not to draw up cash documents, and also not to keep a cash book.

Sincerely! G.A. Kuraev

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Goryunov Evgeny

Lawyer, Ivanteevka

• 6149 replies

  3116 reviews

• expert

Yes, there must be an order, a sample order is attached:
Vasiliev Dmitry

This order is required for LEGAL ENTITIES

If you make payments in cash, then maintaining a cash book and related documents is mandatory.
Kuraev Gennady Alexandrovich

False, IP is not an organization

Since June 2014, a simplified procedure for maintaining cash discipline has been operating in the IP, i.e. Individual entrepreneurs are no longer required to keep a cash register and draw up cash documents (PKO, RKO, cash book). Must draw up documents confirming the payment of salary and other payments to employees (payroll and payroll). How accurate is this information?
Danil

Yes it is

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
THE FEDERAL TAX SERVICE
LETTER
dated July 9, 2014 N ED-4-2 / ​​13338
ABOUT ORDER
CASH OPERATIONS AND CASH SETTLEMENTS
The Federal Tax Service reports that the Central Bank Russian Federation approved: Ordinance of March 11, 2014 N 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions individual entrepreneurs and small businesses” (Registered with the Ministry of Justice of the Russian Federation on May 23, 2014 N 32404) (hereinafter referred to as Instruction N 3210-U) and Instruction of October 7, 2013 N 3073-U “On cash settlements” (Registered with the Ministry of Justice of the Russian Federation 04/23/2014 N 32079) (hereinafter referred to as Instruction N 3073-U), which entered into force on June 1, 2014.
In this regard, the Federal Tax Service of Russia draws attention to the following.
1. According to clause 2 of Directives N 3210-U for conducting operations for accepting cash, including their recounting, issuing cash, a legal entity, by an administrative document, establishes the maximum allowable amount of cash that can be stored in a place for conducting cash transactions, determined by the head of the legal entity , after deducing in the cash book the amount of the cash balance at the end of the working day (hereinafter referred to as the cash balance limit).
It should be borne in mind that individual entrepreneurs, small businesses, which are legal entities that meet the conditions established by the Federal Law of July 24, 2007 N 209-ФЗ “On the Development of Small and Medium-Sized Businesses in the Russian Federation”, may not set a cash balance limit .
2. According to paragraph 4 of Directive N 3210-U, cash transactions are conducted at the cash desk by a cashier or other employee, a certain head of a legal entity, an individual entrepreneur or other authorized person from among his employees, with the establishment of the relevant official rights and obligations, which the cashier must familiarize himself with under painting.
Clause 4.6 of Directive N 3210-U determines that the cash incoming to the cash desk, with the exception of cash accepted in the course of the activities of a paying agent, bank paying agent (subagent), and cash issued from the cash desk, the legal entity takes into account in the cash book.
According to clauses 4.1 and 4.6 of Instructions N 3210-U, individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing certain kind entrepreneurial activities, cash documents may not be issued, and such individual entrepreneurs may not keep a cash book.
Thus, individual entrepreneurs who are taxpayers of the single tax on imputed income for certain types of activities, individual entrepreneurs who are taxpayers applying the patent system of taxation, individual entrepreneurs applying the simplified taxation system, and individual entrepreneurs who are taxpayers of the single agricultural tax, have the right not to issue cash documents, as well as not to keep a cash book.
At the same time, the obligation to comply with the procedure for conducting cash transactions, in terms of processing cash documents and maintaining a cash book, has been retained for small businesses.
3. Clause 5.2 of Directive N 3210-U determines that a cash receipt order can be issued at the end of cash transactions on the basis of a control tape removed from cash registers, strict reporting forms equated to a cashier's check, other documents provided for by the Federal Law dated 05/22/2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" (hereinafter - the federal law N 54-FZ), for the total amount of cash accepted. The exception is the amount of cash accepted in the course of the activities of a paying agent, bank paying agent (subagent), for which a separate incoming cash order is issued.
Thus, from 06/01/2014, legal entities and individual entrepreneurs have the right to draw up a cash receipt order at the end of cash transactions for the total amount of cash received, not only on the basis of a control tape removed from the cash registers, but also on the basis of stubs of forms of strict reporting equated to a cash receipt, and other documents provided for by Federal Law N 54-FZ.
4. Ordinance N 3073-U defines the purposes for which legal entities and individual entrepreneurs are entitled to spend the cash received in their cash desks in the currency of the Russian Federation for goods sold by them, work performed or services rendered, as well as received as insurance premiums (paragraph 2 Instructions N 3073-U).
In addition, Ordinance N 3073-U defines the maximum amount of cash payments in the currency of the Russian Federation and foreign currency between legal entities and individual entrepreneurs under a single agreement concluded between these persons, which is equal to 100 thousand rubles (clause 6 of Ordinance N 3073-U) .
Part 1 of Article 15.1 of the Code of Administrative Offenses of the Russian Federation (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation) establishes liability for violating the procedure for working with in cash and the procedure for conducting cash transactions, expressed in:
- making cash settlements with other organizations in excess of the established amounts (clause 6 of Directive N 3073-U);
- non-entry (incomplete posting) to the cash desk (control measures in this part are not carried out in relation to individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity);
- accumulation of cash at the cash desk in excess of the established limits (with the exception of individual entrepreneurs, small businesses).
In this connection, the territorial tax authorities, in the event of violations, in terms of non-compliance with the requirements of Directive N 3210-U and Directive N 3073-U, the responsibility for which is established by the Code of Administrative Offenses of the Russian Federation, bring the perpetrators to administrative responsibility.
Departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation to bring this letter to the lower tax authorities and ensure its application in practical work.
Valid
state councilor
Russian Federation
2 classes
D.V.EGOROV

And if it is competent, then should there be an order or order to cancel the maintenance of cash discipline in the IP, an order to cancel the maintenance of cash documents (PKO, RKO, cash book).
Danil

You don’t need any order, you just don’t need to issue it and that’s it

If only payroll statements remain in the cash discipline, should there be a register of these statements?
Danil

statements are needed only if you pay in cash, and if you transfer to an employee’s card, then they are not needed

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received
fee 50%

Lawyer, Moscow

• 10.0 rating
• expert

Hello Danil!

How accurate is this information?

Not true. There is an Instruction of the Bank of Russia dated March 11, 2014 N 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses”.

In clause 4.1. it is clearly stated that individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity, cash documents may not be issued.

Clause 4.6 also states: If individual entrepreneurs, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity, cash book 0310004 may not be conducted.

You, as a UTII payer, keep records of physical indicators when you calculate the tax and fill out the declaration. Therefore, you just fall under these points. Like any entrepreneur applying this special tax regime.

Therefore, it is not necessary for you to draw up all cash documents (PKO, RKO, cash book). (Letter of the Federal Tax Service of Russia dated July 9, 2014 N ED-4-2 / ​​13338 “On the procedure for conducting cash transactions and making cash payments”).

There is no need to issue any special orders in this regard. The very fact of using UTII confirms your right not to conduct cash transactions.

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ESHN) are not required to:

• determine the cash balance limit;
• keep on bank accounts cash funds received from entrepreneurial activities in excess of the established limit;
• draw up cash transactions with relevant cash documents - incoming (expenditure) cash orders, keep a cash book, provided that, in accordance with tax legislation, they keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity.

• have the right to spend from the cash desk cash received from business activities (cash proceeds and insurance premiums) for personal (consumer) needs not related to their business activities, without observing the maximum limit of cash payments;
• may, at their own discretion, dispose of the funds stored on the current account, transfer them to their current account, withdraw from the account and use for any purpose, including those not related to entrepreneurial activity.

• rules for admission of employees to work with cash. Cash transactions are carried out by an employee (employees) determined by an individual entrepreneur (for example, in an order) with the establishment of his official rights and obligations, which the cashier (senior cashier) must familiarize himself with under his signature;
• measures to ensure the safety of cash (which an individual entrepreneur has the right to determine independently);
• the purpose of spending cash proceeds in the framework of entrepreneurial activities (for example, it is impossible to spend cash proceeds in settlements under real estate lease agreements, issuance (repayment) of loans is impossible);
• the maximum amount of cash settlements with other organizations and individual entrepreneurs. The maximum amount (limit) of cash settlements under one contract is 100 thousand rubles. or an amount in foreign currency equivalent to 100 thousand rubles. at the exchange rate of the Central Bank of the Russian Federation on the date of cash settlements.

Registration of cash transactions

By the rules of cash discipline, an individual entrepreneur who keeps records for tax purposes in in due course is released from the obligation to:

• filling out an account cash warrant (when cash is issued from the cash desk);
• filling out an incoming cash order (in case of receiving cash);
• keeping a cash book.

It must be taken into account that if cash outgoing and incoming cash orders are not issued, it is difficult to control the sellers who accept funds, since there is no confirmation of money by a specific employee.

On the other hand, such a step is quite justified if an individual entrepreneur works alone and personally receives funds.

The amount of revenue received can be confirmed by cash receipts, Z-reports, strict reporting forms.

Payments to employees (cash) are reflected in the payroll (form T-49) and in the payroll (form T-53).

Individual entrepreneurs on the USN account for all transactions using the Book of Accounting for Income and Expenses (KUDiR).

Penalties for violation of cash discipline

According to paragraph 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, violation of the procedure for maintaining cash discipline and working with cash threatens with a fine for individual entrepreneurs in the amount of 4,000 to 5,000 rubles.

Cash discipline in the Internet accounting "My business"

Legislation in the field of accounting and tax accounting is constantly changing. This applies to the list of documents for registering an organization, working conditions under various taxation regimes, rules for accepting foreign workers, processing cash transactions and many other provisions governing entrepreneurial activity.

Under these conditions, it is necessary to constantly monitor all changes in legislation. You can do this yourself by searching for changes in specialized publications, on websites and online forums. You spend a lot of time and nerves, but you are almost sure that you didn’t miss anything. If “almost” does not suit you, then simply use the Internet accounting “My business” in your work.

This is a global information complex that has a complete database of up-to-date forms, as well as regulatory and legislative acts in the field of labor, accounting and tax legislation. The database is updated around the clock online.

The service allows you to easily and correctly fill out, save and print any documents that are necessary when conducting activities in compliance with cash discipline. When using Internet accounting, you will always work in accordance with the current rules and regulations!

In addition, the system makes it possible to generate any reporting on the OSNO and special tax regimes (STS, UTII). In this case, you only need to fill in a few simple fields. With such automation of calculations, the possibility of an error is excluded. Ready documents can be printed or immediately sent by e-mail to the tax service, as well as to the Pension Fund of the Russian Federation, FSS, FSGS.

In the My Business system, you quickly and absolutely correctly calculate taxes and social deductions, wages and vacation pay, sick leave and insurance premiums. In addition to accurate and correct calculations, the service allows you to generate money orders and immediately transfer tax and other obligatory payments due to integration with banks and payment systems!

What are the deadlines for submitting reporting forms and paying taxes? This question is removed from your agenda when using the Internet accounting "My business". Thanks to a personal tax calendar, you will always know in advance about upcoming dates. Appropriate notifications can be set to your phone or email.

At work, there are always questions that urgently need to be answered. If you use the My Business service, this is not a problem. Service experts advise you around the clock on any issues of taxation and accounting.

Do you want to keep records in a modern format? Then all you need is to register in the online accounting department in order to work quickly, accurately and competently!

Learn more about:

The article discusses the procedure for working with cash. After reviewing the materials of the article, you will learn: In what cases does an individual entrepreneur observe cash discipline? How to apply PKO and RKO? What is the procedure for applying CCT? What threatens violation of cash discipline?

Cash discipline in 2017 for individual entrepreneurs is regulated by the Instruction of the Bank of Russia dated March 11, 2014 “On the Procedure for Conducting Cash Transactions by Legal Entities and the Simplified Procedure for Conducting Cash Transactions by Individual Entrepreneurs and Small Businesses”.

The cash discipline of IP on the simplified tax system of 2017 does not differ from the management of the IP cash desk on OSNO or UTII.

Features of cash transactions for individual entrepreneurs, accounting documentation

Individual entrepreneurs have a simplified procedure for cash transactions. The entrepreneur independently determines the timing of the delivery of funds to the bank and does not approve the limit of the cash balance at the cash desk (clause 2 of Directive No. 3210-U).

Entrepreneurs have the right to make up expenditure (RKO) and income (PKO) cash orders and, as a result, do not keep a cash book(subclauses 4.1 and 4.6 clause 4 of Directive No. 3210-U).

The norms of the legislation allow the non-documentary movement of cash.

Attention! Refusal to draw up RKO and PKO increases the risk of possible abuse of official position by officials.

Refusal to maintain cash documents is justified in the absence of employees or business partners.

Documents serving as confirmation of the amount of revenue in case of non-documentary accounting are:

• Z-reports (in case of CCP application);
• strict reporting forms.

extradition wages is drawn up in the payroll form No. T-53 (code according to OKUD 0301011) or the payroll form No. T-49 (code according to OKUD 0301009).

Cash discipline in 2017 for individual entrepreneurs in all other cases, except for the one discussed above, is mandatory. What it consists of, read below.

Cash

The current legislation establishes a list of purposes for spending cash received at the cash desk (clause 2 of the Directive of 07.10.2013). cash receipts spent for the following purposes:

• payment for goods (works, services);
• the issuance of cash for personal needs of the individual entrepreneur, not related to the implementation of his entrepreneurial activities;
• payment of wages to employees;
• payments social character(for example, financial assistance, allowance, etc.);
• payment of insurance indemnities under insurance contracts individuals who paid earlier insurance premiums in cash;
• issuance of cash to employees under the report;
• refund for previously paid in cash and returned goods, work not performed, services not rendered.

Attention! Cash settlements within the framework of one agreement are allowed in an amount not exceeding 100 thousand rubles (clause 6 of Directive No. 3073-U).

Excluding the above size limit cash payments are issued for the following purposes:

• payment of wages to employees;
• social payments;
• for personal needs of individual entrepreneurs not related to entrepreneurial activities;
• employees under the report.

In a local regulatory act, an individual entrepreneur is obliged to determine measures for the safety of cash when conducting cash transactions, storage, transportation, the procedure and timing for checking the actual availability of cash (clause 7 of Instructions No. 3210-U).

The use of cash registers

Individual entrepreneurs providing services to individuals can make settlements without the use of cash registers. A detailed list of activities is presented in paragraph 2 of Art. 2 of the Federal Law of May 22, 2003 N 54-FZ. Let's note some of them:

• ice cream sales in kiosks, soft drinks in bottling;
• acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
• repair and coloring of footwear;
• production and repair of metal haberdashery and keys;
• and others.

CCPs are not used by entrepreneurs working in remote or hard-to-reach areas. These areas do not include cities, regional centers and urban-type settlements (clause 3, article 2). The list of remote or hard-to-reach areas is approved by the subjects of the Russian Federation.

In all other cases, IP apply CCT.

From 07/01/2017, entrepreneurs are required to use a new type of cash register equipment (online cash desk).

From 07/01/2018, in the case of providing services to individuals, individual entrepreneurs will be required to issue BSOs printed on a special device - “automated system for BSO”. The device is a prototype of a CCP, with a fiscal registrar for data transfer to the Federal Tax Service (Federal Law of 07/03/2016).

Penalties for individual entrepreneurs for violation of cash discipline

Penalties for individual entrepreneurs for non-use of cash registers range from 25 to 50% of the purchase amount, but not less than 10,000 rubles. Repeated violation of cash discipline entails disqualification for officials for a period of 1 to 2 years, as well as hell ministerial suspension of activities for up to ninety days (clauses 2-3).