Settlement between legal entities in cash. not regulated by the central bank

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 purchase or an 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 of current obligations and rights. 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 specifies 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 can be performed.

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.

It says that individuals can pay in cash without limiting the amount.

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 are 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, here one should be guided by expediency, it is important that the essential terms of the contracts differ.

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 in the interaction of Russian companies with foreign ones, 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.

Currently, 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.

Responsibility for cash settlements between legal entities occurs if the limit on the amount of payment under one agreement is exceeded. The Code of Administrative Offenses of the Russian Federation also provides for liability for other violations of the procedure for working with cash. Read more about this in our article.

Exceeding the Limit by Legal Entities and Violating Settlement Rules: Limitation Period for Liability

Responsibility for exceeding the cash settlement limit is provided for in Part 1 of Art. 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), together with a number of violations of the established procedure. The specified norm provides for liability for cash payments in excess of the established limit in the form of a fine. A fine for violation of cash payments can be imposed on both the official and the organization. Penalties for violation of the cash settlement limit for legal entities have an upper limit of 50,000 rubles.

Administrative cases on violations of cash settlements are considered:

• tax authorities (part 1 of article 23.5 of the Code of Administrative Offenses of the Russian Federation);
• in rare cases - by the courts (clause 1.1 of article 23.1 of the Code of Administrative Offenses of the Russian Federation).

The limitation period for bringing to administrative responsibility for violation of cash payments is 2 months (Article 4.5 of the Code of Administrative Offenses of the Russian Federation). In accordance with paragraph. "b" h. 1 Article. 24.5 of the Code of Administrative Offenses of the Russian Federation after its completion, the issuance of a decision on a fine is not allowed. Thus, it is impossible to hold liable for violation of the cash settlement limit beyond the deadline.

The statute of limitations for this violation must be counted starting from the day after it was committed (clause 14 of the Resolution of the Plenum of the RF Armed Forces “On Certain Issues ...” dated March 24, 2005 No. 5, hereinafter - Resolution No. 5). If the fact of bringing to responsibility beyond the term is found, the contested decision is subject to cancellation (see, for example, decision of the 9th AAC dated October 28, 2014 No. 09AP-42198/14) or the court excludes the relevant episodes from its motivation (decision of the 13th AAC dated 03.03.2016 No. 13AP-1221/16).

Application of liability in the form of a fine to an official: who is responsible for the correct conduct of cash transactions in the organization

Based on paragraph 15 of Resolution No. 5, liable under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, both an organization and an official who is entrusted with the duty to ensure compliance with the established procedure can be involved at the same time.

Responsibility for the organization of accounting lies with the head of the organization in accordance with Art. 7 of the Law "On Accounting" dated December 6, 2011 No. 402-FZ (hereinafter - Law No. 402-FZ). Specific responsibilities for paperwork are contained in job descriptions approved by the head, and may be assigned to:

1. For officials specified in the regulations of the Central Bank of the Russian Federation (for example, the chief accountant, cashier, paragraphs 4.2, 4.3 and other instructions No. 3210-u).
2. In the absence of named positions in the state - to the head (clauses 4, 4.2 of instruction No. 3210-y).
3. On other officials, if indicated in the job description. As an example, we can cite the decision of the Leningrad Regional Court of December 12, 2012 No. 7-721 / 2012: a fine under part 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation was applied to the territorial manager, whose duties, according to the job description, included control over the preparation of external and internal reporting.

IMPORTANT! In accordance with paragraph 26 of the Resolution of the Plenum of the Armed Forces of the Russian Federation “On Certain Issues ...” dated October 24, 2006 No. 18, if accounting is carried out by a third party, this circumstance cannot serve as a basis for releasing the head of the organization from administrative responsibility, since it is he who is responsible for proper bookkeeping.

Cash limit violation

In accordance with Art. 9 of Law No. 402-FZ, each event of economic life is documented by a primary accounting document. The rules for handling cash are governed by the instructions 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) and "On the procedure for conducting cash transactions ..." dated March 11, 2014 No. 3210-U ( hereinafter - instruction No. 3210-y).

The implementation of a settlement transaction in cash is limited to the amount established by paragraph 6 of Directive No. 3073-u: 100,000 rubles. or the equivalent of this amount in another currency under one contract. At the same time, there is no prohibition in the law on conducting several settlements between the same persons under different agreements in a total amount in a larger amount, provided that:

• for each of the contracts, cash settlements do not exceed 100,000 rubles;
• each of the contracts has an independent subject, i.e. at least allows you to determine the name and quantity of goods in accordance with paragraph 3 of Art. 455 of the Civil Code of the Russian Federation.

For example, in one of the cases, a situation arose when settlements were made between the same persons under different agreements within one day, in total exceeding the established limit. The court canceled the decision to hold the organization liable (see the decision of the 20th AAC dated January 20, 2016 No. 20AP-7487/15).

According to Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, it is possible to be held liable for other violations when working with cash.

Non-receipt of funds

Among the violations that are often encountered in practice is the non-receipt of money at the cash desk - a violation of clause 4.6 of Directive No. 3210-U.

One of the evidence of this violation may be a test purchase act, drawn up by the tax authorities when checking the application of CCP. In such a situation, non-receipt can be expressed in the fact that when issuing a cash receipt to the buyer, there is no relevant information about the transaction in the documents of the organization (see Resolution of the 9th AAS of October 22, 2015 No. 09AP-41654/15). The argument that the procurement act is one of the operational-search measures is rejected by arbitration courts on the basis of clause 19 of the Resolution of the Plenum of the Supreme Court of the Russian Federation “On Certain Issues ...” dated October 24, 2006 No. 18, which refers to the admissibility of the procurement act as evidence .

The decision of the Supreme Court of the Russian Federation No. 301-AD14-6145 of February 17, 2015 in case No. A29-1732 / 2014 states that the non-recording of received cash receipts in the cash book on the same day in itself indicates that cash was not credited to the cash desk.

The absence of a cash book also forms the composition of non-receipt of funds (Resolution of the 11th AAS dated March 24, 2016 No. 11AP-400/16). Most often, this violation is recorded in separate subdivisions, which are also required to keep cash books, despite the absence of a direct rule indicating this (see also Resolution of the 14th AAS dated January 18, 2016 No. 14AP-9902 / 15).

Violation of the procedure for keeping free funds and exceeding the cash limit

Spending funds received at the cash desk for purposes not specified in clause 2 of Directive No. 3073, instead of depositing them to a current account, is a violation of the storage procedure, since instead of leaving money at the cash desk, they were spent for unintended purposes (resolution of the 3rd AAC dated March 22, 2016 No. 03AP-736/16).

Accumulation of cash at the cash desk in excess of the limit occurs when funds in an amount exceeding the cash balance limit established by the organization (clause 2 of Directive No. 3210-U) are not deposited into the current account at the end of the working day.

In the absence of a limit in numerical terms, it is considered zero. Accordingly, all cash must be kept on the current account, otherwise there is a violation of the limit (resolution of the 1st AAS dated December 11, 2015 No. 01AP-7731/15).

Appeal against the decision to impose a fine

Powers to draw up protocols and issue decisions on prosecution under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation are assigned to the tax authorities (Article 23.5 of the Code of Administrative Offenses of the Russian Federation).

Decisions can be appealed in administrative and judicial proceedings. In the arbitration court, such cases are considered in summary proceedings, since the maximum fine for them is 50,000 rubles. for organizations (IPs are responsible on a par with officials, Article 2.4 of the Code of Administrative Offenses of the Russian Federation). In this regard, the maximum argumentation should be presented in the application without counting on holding face-to-face court hearings.

Appeal of decisions on the merits is limited to the appellate instance, since in accordance with Part 5.1 of Art. 211 of the Arbitration Procedure Code of the Russian Federation when imposing a fine of less than 100,000 rubles. revision in the cassation instance is possible only on the grounds provided for in Part 4 of Art. 288 of the Arbitration Procedure Code of the Russian Federation (based on the presence of procedural violations). There is no substantive revision. This is stated, for example, in the decision of the Supreme Court of the Supreme Court of February 15, 2016 No. F02-467 / 16 in case No. A78-11041 / 2015.

So, the Code of Administrative Offenses of the Russian Federation provides for sanctions for a number of violations when working with cash: exceeding the maximum amount of payment in settlements, violating the procedure for storing and limiting the balance on the cash register, and not posting cash amounts. In all these cases, the measure of responsibility is applied by the tax authorities. When appealing decisions, it is necessary to take into account the peculiarities of simplified arbitration proceedings, as well as the limited possibilities of the cassation procedure in this category of cases.

In the legislation of the Russian Federation for business entities, there are certain rules for the use of funds in non-cash and cash forms. There are a number of features in cash payments. In particular, individuals who do not conduct entrepreneurial activities can pay in cash without restrictions. Organizations, enterprises and other legal entities, as well as individual entrepreneurs, must follow specially developed mandatory rules.

Innovations in cash settlements between organizations

The limit for the calculation of one contract remained unchanged and is equal to 100 thousand rubles. Legal entities and individual entrepreneurs enjoy the right to make cash settlements in domestic currency in the specified amounts, as well as in foreign or equivalent amounts at the CBR exchange rate at the time of the transaction.

Set limits

Clause 6 of Bank of Russia Ordinance No. 3073 lists the conditions under which the above restrictions are observed. They apply:

• in relations between participants in monetary settlements within the framework of a civil law contract throughout its validity;
• when cash is issued by a bank or other credit institution in accordance with agreements on the return of balances, they are transferred to a special account with the CBR.

When the cash limit does not apply

Limits do not apply when using cash used for the following purposes:

• for the issuance of salaries and other payments from the payroll fund, including social payments;
• for consumer purposes of the individual entrepreneur, not related to its economic activity;
• under the report of the employees of the company.

Changes have been made to allow unlimited use of cash balances by individual entrepreneurs and small businesses that are legal entities.

Calculation of the maximum balance of money in the cash register

To date, the calculation of the limit of the balance of cash in the cash desk of the enterprise is not mandatory for small businesses. Nevertheless, in order to ensure the safety of property and for the operational management of cash flows, organizations are recommended to calculate the limit of the balance of money in the cash register, approve it with the appropriate order and scrupulously execute it.

The maximum amount of cash balance in the cash register is established by order of the head and is strictly observed

Application of CBR instructions for cash settlements

For companies and entrepreneurs, the Bank of Russia has determined the conditions for cash settlements (Instructions No. 3210-u). Mandatory is the work of the cash desk organized by the management. Enterprises are recommended to comply with the established limits on cash balances at the end of the working day (clause 2 of the CBR Directives).

In case of violation of the rules, the company may lose the opportunity to leave cash at the cash desk. To maintain cash records, only documents of the form established by the State Statistics Committee of the Russian Federation (Resolution No. 88) are used.

Rules for conducting cash transactions

It is required to execute cash transactions using income and expenditure orders. The accountant or cashier of the enterprise maintains such documentation. It is also allowed to issue orders by the head if he is engaged in settlement transactions (clause 4.2 of the Instructions).

The company clearly defines the circle of employees admitted to cash settlements (manager, accountant or cashier). They record all completed transactions with cash and enter the necessary information into the cash book.

Changes in the execution of cash documents

In paper format, PKO and RKO are drawn up by hand or using special software, the signature of the responsible person is put in his own hand.

Cash documents in electronic form are drawn up on a computer using coding against unauthorized interference. This will prevent their distortion or loss of important information. An electronic signature is put (FZ No. 63). Corrections in cash documents are not allowed.

It is the responsibility of the manager to ensure maximum data protection to ensure the reliable preservation of documentation in any format.

Settlements with legal entities under the contract

Between legal entities, cash settlements are made on the basis of the provisions of Article 128 of the Civil Code of the Russian Federation, these relations are an object of rights. During such interactions, cash can move freely between legal entities.

In certain cases, some restrictions may apply. In the Instructions of the Central Bank, it is said that "cash" can only be used according to established rules. According to the decision of the company, only funds for settlements with partners, in particular, for mutual settlements with product suppliers, can be spent.

For settlements with legal entities, a limit of 100 thousand rubles is set. This limit is taken into account for each transaction under a separate agreement.

The procedure for settlements of legal entities and individuals

Cash settlement with an individual is not limited by limits (clause 5 of the Instructions). However, it should be noted that such freedom of action applies only to relations with citizens who are not entrepreneurs (clause 1 of the Instructions).

Establishing a settlement limit for an LLC and its structural subdivision

Organizations and enterprises have the right to make monetary transactions in cash between separate divisions. The transfer of money is carried out by issuing an account cash warrant in accordance with the procedure established by the enterprise. It is also observed when receiving cash from structural divisions.

In relations between the parent company and its subdivisions, no limits are set, but nothing is said about the absence of restrictions. If we are guided by clause 3 of article 55 of the Civil Code of the Russian Federation, we can draw a logical conclusion: divisions are not legal entities, which means that restrictions do not apply to them.

How should IP payments be made?

If a cash settlement is made between a legal entity and an individual entrepreneur, compliance with the limit is mandatory. This is how the cash flow is controlled and abuses in the form of concealment of income are not allowed. Indeed, in business, the exchange of money can mean the accomplishment of mutually beneficial transactions in which both parties receive a certain profit. The easiest way to do this is with cash, but it is almost impossible with a cashless payment.

Is the amount of payment for individuals regulated?

It is worth noting that if one of the parties to monetary relations is an individual, i.e., an ordinary citizen, both participants in the transaction may not comply with the settlement limit. However, the Ministry of Finance of the Russian Federation has repeatedly started talking about setting limits for individuals in order to control expensive acquisitions of citizens. It is planned to set a cash limit of 300,000 rubles. The initiators of such an innovation propose to amend Article 861 of the Civil Code of the Russian Federation, namely the punishment in the form of a fine equal to the difference between the limit and the excess amount of proceeds from the sale of goods or services.

Relief from restrictions

As mentioned above, business entities are exempted from the limitation of cash transactions in a number of cases.

• Salary payment.
• Insurance and social charges.
• Issuance of funds under the report.
• For the personal needs of the owner of the company or individual entrepreneur.

In addition, the CBR in its Instructions names additional cases that exclude cash limits:

• transactions involving the CBR;
• customs, tax fees;
• loan payments.

With such a seemingly democratic attitude, there are innovations in the Instructions of the Central Bank that are much more profitable for banks, but by no means for entrepreneurs.

To use cash in cases not specified in a special list, they cannot be taken from the company's cash desk. In the new year, you first need to hand over the required amount to the bank, and only after that withdraw the necessary cash.

Thus, the state gets the opportunity to control the passage of funds, and the Central Bank receives interest for transactions. As for the entrepreneur, he does not gain anything, but only acquires unnecessary problems and incurs additional costs.

Who is responsible for violation of the limits

An audit of the controlling body may reveal violations that are defined in paragraph 1 of Article 15 of the Civil Code of the Russian Federation as an administrative offense. In such a situation, the party that received cash in excess of the established norm will be fined, and the responsibility lies not only with the company, but also with the manager.

• The company (legal entity) will pay a fine - from 40 to 50 thousand rubles.
• An official (head of an enterprise) - from 4 to 5 thousand rubles.

The period within which claims for an offense can be made is 2 months from the date of conclusion of the contract.

There is also a ban on the use of cash from funds received from sources such as loans, the return of unused accountable funds.

Features of the restriction of cash circulation

The limit limiting the amount of movement of cash is determined within the framework of the agreement concluded between the two subjects.

Norms within 100 thousand rubles. must be observed in any form of agreement, regardless of the subject of the contract (loan, payment for a service or goods, delivery of products).

The limit is valid for the entire duration of the contract. Even if cash payments are made in several tranches, their total amount should not exceed the established limit.

If there are additional agreements in the contract regarding the payment of compensation, fines, forfeits, penalties, they cannot be carried out in cash if a limited amount has already been used by this time.

Limit value exceeded

Going beyond the limits is permissible only in some cases.

• Several contracts have been concluded between business entities, then for each of them it is allowed to pay in cash for 100 thousand rubles.
• If the agreement specifies the amount of funds in excess of 100 thousand rubles, only the limit amount is paid in cash, and the balance is transferred by bank transfer.
• An individual entrepreneur is allowed to use any amount for personal purposes, this does not require contracts, monetary transactions: it is enough to issue money with a cash order.

Responsibility for committed violations

In order to protect yourself from administrative responsibility, you need to pay special attention to all the details of the contract, study each of its clauses regarding the movement of cash, and only after that proceed with real actions.

Limits for cash settlements between legal entities and individual entrepreneurs today amount to 100 thousand rubles. At the same time, the legislation and procedures for conducting checks of cash discipline at the enterprise have not changed for decades. Therefore, in order to avoid penalties, it is enough to carefully study the regulations of the Bank of Russia regarding the procedure for working with cash and not exceed the settlement limits established by law.

Cash settlements between legal entities are limited. Most companies prefer to settle with counterparties in a non-cash way, transferring money from one account to another, but in some cases it is appropriate to make it in another way. Let's talk about the restrictions in force in 2019.

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Legislation

The Civil Code of the Russian Federation calls paper money a separate legal object (Article 128), they have free circulation on the territory of Russia, and restrictions can be introduced only by introducing instructions, laws and other acts.

Cash settlements are transactions carried out with the transfer of paper banknotes. Banks do not participate in this process, but the process is recorded using a cash register.

Such payments are made in accordance with the Directive of the Bank of Russia No. 3210-U dated 2014. State bodies oblige all enterprises to have a cash register and use it in accordance with established rules.

A responsible person is appointed to keep the cash register, who must familiarize himself with the above document, since a violation will entail penalties. Keeping a cash register is regulated by Federal Law No. 54 of 2003.

So, when settling with individuals, all entrepreneurs and organizations are required to issue one of the following documents:

• strict reporting form (BSO);
• cashier's check.

The amount of the check is not limited if it is issued in respect of an individual.

If the client does not ask for a check, this does not deprive the legal entity of the obligation to issue it.

When setting the limit, the Bank of Russia took into account the currency in which settlements are made. In general, the regulator does not restrict the movement of foreign currency and allows settlements in it. In practice, this rarely happens.

What are the restrictions

First of all, the targeted spending of funds received by the cash desk of individual entrepreneurs and legal entities for services, works, sold goods is limited.

It is forbidden to use them for other purposes except for:

• payment of wages, maternity, hospital workers;
• issuance of accountable funds to employees (for example, travel expenses);
• return for undelivered goods or services not rendered;
• payment for goods and services.

These restrictions are stipulated in paragraph 2 of the corresponding instruction of the Central Bank of the Russian Federation. That is, organizations are free to spend their own money on their own obligations.

Entrepreneurs should only remember that spending on personal needs is limited as follows: they require registration as taxable income.

Let's give an example: an individual entrepreneur takes money from the cash desk, which he will spend on personal needs. In this case, the cashier draws up an expense order, issues funds, and the entrepreneur pays personal income tax from the specified amount.

Operations that should be carried out only at the expense of funds received by the cashier when they are withdrawn from the current account:

• under lease agreements;
• for organizing gambling;
• when issuing loans;
• when buying securities.

There is also a limit on cash settlements between legal entities in 2019.

The amount of the amount is limited to settlements within the framework of one contract:

• 100 thousand Russian rubles;
• the amount in foreign currency equivalent to 100,000 rubles. at the exchange rate of the Central Bank of the Russian Federation on the date of the transaction.

If the transaction involves issuing or receiving a loan, the rule remains unchanged.

It is appropriate to conclude agreements between legal entities for different transactions. Inspection bodies can study the subject of contracts if they are concluded between two identical legal entities. Sanctions will not keep you waiting if the subject in them is identical to another.

First, the deal can be recognized as formal. Secondly, the tax authority may initiate an audit due to the concealment of overpricing. As a result, the legal entity will be punished with a fine.

Another case: the movement of cash between the main enterprise and its branches and structural divisions. When issuing money, the cashier draws up an expense order of the established form. In this case, operations are not limited in any way, which is indicated in paragraph 6 of the Directive of the Central Bank of the Russian Federation.

Limits do not apply when calculating:

• with the customs service;
• with the Federal Tax Service;
• with banks in accordance with the law.

Particular attention should be paid to the documents of the cash register. They were approved by the State Statistics Committee of Russia back in 1998 (Resolution No. 88).

The list includes:

In addition to the responsible cashier, the chief accountant and the head of the organization (division) monitor the fulfillment of obligations for accounting for cash. Participation of other employees in paperwork and cash flow tracking is not allowed.

Let's talk about how the limit rules work within a single contract:

• if payment is made in parts, in total they should not exceed 100,000 rubles;
• the duration of the contract does not matter, even if it is concluded for several years;
• it is considered a violation and the transfer of cash through a trustee;
• the subject of the contract does not play a role in the conclusion of the transaction;
• if the amount paid for services, goods is 100,000 rubles, then all penalties, penalties, surcharges and compensations under the contract can only be transferred to the counterparty's settlement account;
• when drawing up the contract, bank details must be indicated, even if settlements are provided only in cash.

Propagation of restrictions is a special topic that requires clarification.

To whom does it apply

The Directive of the Bank of Russia, according to which cash flow is recorded, stipulates who exactly the above restrictions apply to.

The table shows the presence and absence of a limit when making transactions between different participants:

At the same time, legal entities and individual entrepreneurs draw up a transaction as follows:

• if they are a seller, they issue a check at each cash receipt, including for individuals and legal entities;
• if they are buyers, draws up a power of attorney for the employee responsible for the transaction to identify the company.

If cash is accepted at the cash desk, a credit order is issued and a cash book is filled out.

Remember, the conclusion of several contracts in one with payment in cash is absolutely legal, unacceptable if they describe one item with the same counterparty.

Liability for violation

Failure to comply with the rules and violation of the law provides for a fine in accordance with Article 15.1 of the Code of Administrative Offenses of the Russian Federation. Compliance with the Directive of the Central Bank of the Russian Federation is monitored by the tax service.

It doesn't matter when the violation was discovered. From the moment of the conclusion of the transaction, in which there is a violation of the law, no more than two months should pass.

Penalties are set at the following rates:

If a violation is detected, a fine will be simultaneously imposed on both one and the other side of the transaction. At the same time, it is not divided into two. This rule is also written in article 15.1 of the Code of Administrative Offenses of the Russian Federation.

Compliance with the law and thorough familiarization with the regulatory framework is the primary task of responsible officials, including managers.

Organizations in their activities can use cash and non-cash payments.

Cash payments - cash payment for sold (purchased) goods, performed works or rendered services or immediately after their transfer (sale) or at the moment of signing the consignment note or act on performed works, rendered services.

Note that any company can carry out cash transactions in business activities.

The principle of cash payments

Making settlements in cash consists in the transfer of cash from the payer to the recipient, as a settlement for the purchased products or purchased goods or for the work or service received.

Thanks to the use of cash payments, high security of payments is ensured.

Types of cash payments

In practice, the following types of cash payments are distinguished:

cash settlements with individuals;

settlements with entrepreneurs and organizations.

Internal and external cash payments

In the process of carrying out production and economic activities, the organization is faced with the need to make cash payments both within the company itself and outside it.

Internal settlements are related to the payment of wages and accountable amounts to employees of the company, dividends to shareholders, etc.

The external settlements of the company are determined by financial relationships regarding the supply of products, the performance of work, the provision of services, the purchase of raw materials and materials, the payment of taxes, the receipt and repayment of a loan.

Thus, all calculations carried out by the company can be divided into two groups:

Payments for commodity transactions - transactions related to goods, works, services (for example, these are settlements with suppliers and contractors, buyers and customers);

Settlements for non-commodity transactions - transactions not due to the movement of goods, and not related to work, services and related only to the movement of funds (settlements with the budget and extra-budgetary funds, founders, shareholders, credit institutions).

Cash payments and cash transactions

For receiving, storing and spending cash, the company has a cash desk.

Operations related to the acceptance, storage, and issuance of cash by cash desks of firms are classified as cash transactions.

To conduct cash transactions in the staff of the company, the position of a cashier is provided.

After an order has been issued to appoint a cashier to work, he is familiarized with the “Procedure for conducting cash transactions in the Russian Federation” against receipt and conclude an agreement on full liability for the entrusted values.

The duties of the cashier include: receiving and issuing cash from the company's cash desk, maintaining a cash book and compiling a report on the results of operations for the day, receiving funds from the company's current account and depositing cash in excess of the established limit.

Cash limit

The funds received by the organization from entrepreneurial activities usually go to the cashier.

In the future, they can be spent on some current needs or deposited at the bank.

It should be borne in mind that the law establishes the maximum amount of cash payments.

It is 100,000 rubles. within the framework of one agreement (clause 6 of Directive No. 3073-U of the Bank of Russia dated 07.10.2013 "On cash settlements" (hereinafter referred to as Directive No. 3073-U)).

When the limit does not apply

Individual entrepreneurs and legal entities can spend unlimited money from the cash desk for the following purposes (clause 6 of Directives N 3073-U):

employee benefits included in the payroll and payments of a social nature (for example, social benefits);

their personal needs not related to entrepreneurial activity;

issuance of money to employees under the report.

Also, the limit does not apply if the organization issues (receives) money in settlements with ordinary individuals (clause 5 of Directives N 3073-U).

But here it should be borne in mind that some cash payments between an organization and individuals can be carried out at the expense of cash only if they came to the cash desk from a bank account.

These are the calculations:

on operations with securities;

under real estate lease agreements;

for the issuance (repayment) of loans and interest on them.

Responsibility for non-compliance with the limit

Responsibility for non-compliance with the limit of cash payments is provided for in Art. 15.1 of the Code of Administrative Offenses of the Russian Federation.

This article provides for a fine in the amount of 4,000 to 5,000 rubles.

Cash settlements: details for an accountant

• Organization of cash settlements in an autonomous institution

  Carrying out cash settlements” cash settlements in the currency of the Russian Federation and foreign currency between participants in cash settlements ... the Central Bank of the Russian Federation on the date of cash settlements. Cash settlements are carried out in an amount not ... exceeding the maximum amount of cash settlements, in the performance of civil law ... stipulated by the agreement concluded between the participants in cash settlements, and (or) arising from ... . Without taking into account the maximum amount of cash payments, the funds received at the cash desk are spent ...

• Innovations in cash transactions

  Which provides for the use of cash registers in the implementation of cash payments, allowing ... the contract provides for non-cash, not cash payments. This means that the accountant of an institution ... of all business entities that carry out cash settlements or settlements using payment ... if it is discovered that CRE is not used for cash settlements in the presence of circumstances indicating ... methodological support for persons making cash settlements. Organized and conducted information and...

• Online cash desks in housing and communal services

  Do not use cash registers when making cash settlements and settlements using payment ... it was necessary to apply when making cash settlements and settlements using payment ...

• VAT in 2018: clarifications from the Ministry of Finance of Russia

  In relation to goods purchased for cash by employees of the organization, the Tax Code of the Russian Federation does not ... VAT on goods purchased for cash by employees of the organization, based on cash ... in relation to goods purchased for cash by employees of the organization, the Tax Code of the Russian Federation does not tax on goods purchased for cash by employees of the organization, on the basis of cash ... tax on goods purchased for cash by employees of the organization, in the presence of cash ...

• The use of cash registers in 2017 when making cash payments

  The issues of using cash registers when making cash settlements with the population are regulated by the Federal Law ...

• Accounting for settlements using payment cards

  Implementation of entrance tickets both in cash and with the help of a bank account.

• On the mandatory method of paying utility bills without commission

  National payment instruments, as well as cash payments at the choice of the consumer. Business entities ... from the method of payment by cash or within the framework of the applicable forms ... the possibility of paying for the services provided by cash without charging a commission Decree of the Seventh ... to pay for the services provided directly by cash without charging a commission for the transfer ... the ability to pay for services directly by cash without taking into account the commission for the transfer...