Cash payments between legal entities are law. Statute of limitations for violation of restrictions. Calculation with physical face cash

Legal entities most often use non-cash payments. This is due to the size of the turnover. But sometimes cash can also be used for payment. What is the limit for cash payments for legal entities in 2017?

IN commercial practice Legal entities mostly use non-cash 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, costs for collection services or security become necessary. In addition, with cash payments it is much more difficult to monitor the authenticity accounting.

And, nevertheless, cash payments have a place. What is the limit for cash payments between legal entities in 2017?

Required information

In the process of business, organizations pay their counterparties using non-cash payments.

But the Civil Code allows for business owners economic entities execution of settlements in cash, provided that this does not contradict legislative norms.

The need for cash payment may arise in different cases. For example, the purchase of goods is one-time or an individual entrepreneur does not have a bank account.

Moreover, setting a limit for cash payments will in no way interfere with the free disposal of your own funds, since non-cash payments are not limited in any way.

Restrictive norms on amounts of money for cash payments do not apply to transactions involving individuals, if they do not act as entrepreneurs.

It should also be noted that the cash payment limit operates relative to one. According to the provisions civil legislation, a contract is a documentary agreement involving two or more parties.

It regulates actions aimed at determining, completing or changing current liabilities and right. Regarding contracts and cash payments, the following important nuances should be noted:

These rules are valid both for 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 stipulates the payment of an amount equal to the limit, but the legal entity must pay an additional fine for late payment, then the excess of the limit amount is paid by bank transfer.

Violation of restrictions on the size of cash payments is considered an offense administrative type. There are fines for both the organization and its leader.

What it is

Cash settlement limit – a limit on the amount of money within which cash settlements can be made 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, a legal entity has the right:

• issue wages to employees from the organizational cash desk;
• transfer money to the organization for reporting;
• for cash within 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 amount of the transaction is not limited.

Within the framework of one concluded agreement, settlements can be executed only in an amount not exceeding that prescribed by the Bank of Russia.

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

Clause 2 of the same article states that legal entities and individual entrepreneurs can pay in cash, but they must comply with certain conditions. A strict limit has been established for cash payments between legal entities.

The cash payment limit does not apply to:

Initially, this settlement limit was established by Directive of the Central Bank of the Russian Federation No. 1843-U dated June 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 have been made under the same agreement that do not exceed the limit, but in the total amount the settlement limit has been exceeded, then this is a violation of a certain limit.

For violation of the settlement limit, penalties are provided for the legal entity itself and officials.

Limit on cash payments between legal entities

The maximum possible volume of cash payments between legal entities has been established since 2007.

The largest permitted amount of cash payments between organizations under one agreement is determined.

The restriction applies in cases where transactions with cash payment carried out between:

• organizations;
• Individual entrepreneurs and organizations;
• individual entrepreneurs.

The limit for cash payments between legal entities did not change in 2017; the maximum amount remained the same.

What is the limit?

In 2017, the limit on cash payments remained unchanged. Limit amount cash settlement between organizations is one hundred thousand rubles when settling under one agreement.

It does not matter whether the amount under the contract is transferred in full or in parts. Excess total amount even a few kopecks is already considered 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 the payment of all due taxes from incoming funds.

When using non-cash payments, it is easy to track financial movements, everything necessary information stored in bank databases. When accepting cash, the information must be displayed in a different format.

In particular, fiscal memory files CCP or BSO are used for this (paper forms strict reporting). By law, with some exceptions, all organizations and individual entrepreneurs must use cash register systems for cash payments.

An exception is activities related to or issuance of BSO. In addition, there are some types of financial transactions that are not included in the “trading” category.

An organization that intends to implement cash payments must meet the following criteria:

• Availability ;
• possession of resources to conduct activities under special orders;
• presence of an officially registered cash register.

Statute of limitations for violation of restrictions

Liability for violating the cash payment limit requires a statute of limitations.

So, according to this, the subject can be held accountable within a two-month period from the moment of the violation.

Wherein Administrative Code does not contain direct instructions which party should bear responsibility. Arbitrage practice in this case is ambiguous.

IN in some cases the courts make a decision to involve the person making the payment. But sometimes accepted judgment may also establish liability for the party accepting payment in excess of the established limit.

Penalty for exceeding the limit

If a legal entity or individual entrepreneur exceeds the maximum of one hundred thousand rubles under one contract, then this is a direct violation of the established norms.

provides for this offense fine:

Often, legal entities try to circumvent the law by splitting one agreement into several contracts. The law does not prohibit concluding several contracts within one day.

However, the cash payment limit applies to each of them. However, here one should be guided by expediency; it is important that essential conditions contracts differed.

IN otherwise if the conditions are of the same type, the concluded agreements can be recognized as formal, and all calculations carried out are carried out within the framework of one agreement. And this will already be a violation of the cash payment 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 foreigners, when paying in foreign currency.

Wherein this norm valid only if foreign organization is located outside the Russian Federation. Within the country, all payments are made exclusively in Russian rubles.

If between IP and IP

Among the innovations in effect for 2017, we can note the fact that individual entrepreneurs have the right to withdraw proceeds from the cash register in any quantity.

To do this, it is sufficient to compile it using the wording “For personal needs.”

But at the same time, the largest limit for cash payments remained unchanged and is equal to one hundred thousand rubles within the framework of one agreement.

That is, an individual entrepreneur has the right to carry out a transaction 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 payments can be made exclusively within the established framework.

Between individual entrepreneurs, four methods of cash payments are considered legitimate:

• using CCT;
• through BSO;
• without documentation in cases established by law;
• at absence of cash register in case of use or UTII.

In accordance with this, all individual entrepreneurs are required to use cash registers and if cash is received at the cash desk, a cash receipt must be issued.

An individual entrepreneur has the right not to use cash registers for cash payments if:

• the accountable amount is returned;
• returns interest-free;
• it turns out to be charitable donation.

In all other cases, individual entrepreneurs during mutual settlements are obliged to comply with the norms established by law and not exceed a certain cash limit Money.

On given time A bill is currently being considered in the State Duma regarding the limitation of the maximum amount of payments 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 on cash payments requires compliance only with the interaction of legal entities.

Transactions between legal entities and individuals are carried out without restrictions.

Types of payments: cash and non-cash

Art. 140 Civil Code Russian Federation(Civil Code of the Russian Federation) provides that payments on the territory of Russia are made in national currency(rubles) through cash and non-cash payments. The detailed procedure for their implementation is discussed in Chapter. 46 of the Civil Code of the Russian Federation and a number of regulations.

Cash payment is the transfer of banknotes to the counterparty. Non-cash transactions are carried out with the help of banks and other credit institutions in which individuals have open accounts, by transferring money from account to account. Exactly non-cash payments are recognized as fundamental between legal entities, as well as for citizens who are engaged in entrepreneurial activities (individual entrepreneurs).

Payments made in cash by such persons are subject to restrictions, which we will discuss below.

Cash payments between individual entrepreneurs and LLCs

Individual entrepreneurs (IP) and legal entities, including companies with limited liability(LLC), may be participants in cash payments, the basic rules of which are set out in the instructions Central Bank of the Russian Federation “On cash payments” dated October 7, 2013 No. 3073-U (hereinafter referred to as instruction No. 3073-U).

It is necessary to take into account that the limit of cash payments between individual entrepreneurs and individual entrepreneurs is established in relation to the production of payments under one agreement, including those that are made outside the period of validity of the agreement itself. All calculations made using additional agreements, drawn up by one agreement of the parties, are also summed up.

Responsibility for violating the limit on settlements with individual entrepreneurs and legal entities in cash is established by Art. 15.1 of the Code of the Russian Federation on Administrative Offenses and represents a fine in the amount of:

• 4,000-5,000 rub. for authorized persons;
• 40,000-50,000 rub. for legal entities.

Purposes for which you can spend cash

In addition to the limitation maximum limit there is also a limitation on the purposes of using cash received by individual entrepreneurs and legal entities for goods sold, services provided, work done.

Clause 2 of Directive No. 3073-U limits the range of such purposes to the following:

• payment for purchased works (goods, services);
• payment of insurance amounts to individuals under executed insurance contracts;
• refund for services paid in cash but not provided, work not done, returned products;
• compensation of workers and other social goals;
• issuance of funds on account to employees;
• issuance of funds for personal needs of individual entrepreneurs.

At the same time, the issuance of money for the last 3 purposes is not subject to the 100 thousand limit. Credit institutions can use cash payments regardless of the purpose of their use.

Calculation with physical face cash

Cash payments between individual entrepreneurs and individuals, made both in rubles (the currency of the Russian Federation) and in foreign currency, are not limited to any amount (clause 5 of instruction No. 3073-U). There is only a rule according to which settlements between an individual entrepreneur and an individual are carried out in cash using money that was withdrawn from the entrepreneur’s current account:

• under lease agreements for real estate objects;
• transactions with securities (stocks, bonds, etc.);
• extradition borrowed money, repayment of loans and interest on them;
• conducting gambling.

For payments for stated purposes, you cannot use money from the cash desk received from the sale of work (goods, services) without first depositing it into a current account and subsequently withdrawing it from it. This rule also applies to the actions of legal entities in the above transactions. This requirement is contained in paragraph 4 of instruction No. 3073-U.

Cash payments between individuals

Cash payments between individuals can be made without restrictions on the purposes and amounts of payments. Clause 1 of Directive No. 3073-U states that it does not apply to payments made by individuals among themselves both in rubles and in foreign currency.

Clause 1 Art. 861 of the Civil Code of the Russian Federation provides that citizens who are not engaged in entrepreneurial activities can make payments in cash without limiting the amount or by making payments in non-cash.

Thus, the defining moment in the sphere of settlements between individuals is the fact that at least one of the parties has the status of an individual entrepreneur and that settlements are carried out precisely when they conduct entrepreneurial activity.

Rules for making cash payments

In addition to observing the limit on cash payments and the purposes for spending cash, there are other rules established for making cash payments. These include:

• establishing a threshold for the availability of cash in the cash register at the end of the working day (cash balance limit);
• the need to prepare cash documents (receipt and expense cash orders);
• the need to make entries in the cash book;
• mandatory use of control systems when carrying out calculations cash register (cash register equipment).

We will discuss the specifics of such requirements established for individual entrepreneurs below.

Setting a cash limit for individual entrepreneurs

Rules cash transactions with cash are established by the instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U (hereinafter referred to as instruction No. 3210-U). In accordance with clause 2 of this document The cash register limit is the maximum allowable amount of money that can be kept in the cash register. This amount is set at the end of the working day, and if the amount of cash exceeds it, then the excess must be transferred for safekeeping to the servicing bank.

The maximum amount of cash storage is set separately for each department or point of sale, conducting cash acceptance. Such divisions can hand over excess funds either to the cash desk of the head office or transfer them directly to the bank. If large sums of money are deposited, it is possible to resort to the services of Bank of Russia organizations that collect and transport money with their subsequent crediting to the current account.

You can exceed the established limit in several cases:

• on the days when the issuance takes place wages and other payments social nature;
• days that are holidays, weekends or non-working days, provided that cash transactions are carried out on such days.

The last paragraph of paragraph 2 of Directive No. 3210-U gave individual entrepreneurs and small businesses the right not to set a cash limit. This rule came into effect in March 2015.

Rules for preparing cash documents for individual entrepreneurs

Cash transactions are usually carried out specifically authorized person- cashier. IN small organizations they can be led either by the leader himself or by a person appointed by him.

The same rule is established for individual entrepreneurs: he can carry out cash transactions independently or appoint a responsible employee. To carry out operations, special software and hardware tools can be used, which must be able to recognize at least 4 security features of banknotes.

When accepting money at the cash desk or issuing it from there, a special document — cash order, which can be incoming or outgoing, respectively. Such documents can be drawn up by an accountant, cashier or the head of the organization and individually undertaken independently if the above-mentioned officials are absent.

Individual entrepreneurs who keep records for tax payment purposes have the right not to draw up cash documents (paragraph 2, clause 4.1 of Directive No. 3210-U):

• income;
• differences between income and expenses;
• actual indicators, for example, the area of ​​the sales floor;
• other objects of taxation.

Maintaining an individual entrepreneur's cash book

A cash book is a document that records the cash coming into the cash register and the money that was issued from it. The exception is cash accepted when conducting the activities of a paying agent, for the control of which a special document is created.

Each issued cash receipt or debit order must be reflected in the cash book. At the end of the working day, the cashier makes an additional reconciliation of cash documents and entries made in the book, and also determines the balance of money in the cash register. After this, re-verification of records and documents is carried out by the chief accountant or the head of the organization or individual entrepreneur, when Chief Accountant absent. The final checker is responsible for the correctness and reliability of cash book.

Individual entrepreneurs, indicated in the previous section of the article as exempt from processing cash transactions, also have the right not to maintain cash books.

Application of an individual entrepreneur cash register

Clause 1 Art. 1.2. The law “On the use of cash register equipment...” dated May 22, 2003 No. 54-FZ prescribes the use of cash registers when making cash payments. cash register equipment(KKT). The exceptions are the types of activities specified in Art. 2 laws. Among them are:

• trade in newsstands, markets, fairs;
• sale of tickets in public transport;
• key making, shoe repair, etc.

Until July 1, 2018, individual entrepreneurs who:

• apply patent system;
• pay single tax on imputed income;
• provide services to the population;
• trade through vending machines.

IN the latter case IP in mandatory must provide customers with a document confirming the deposit of cash. Such a document is a strict reporting form, which contains the name of the seller, his address and TIN, the date of payment, the amount, the name of the work (product, service) for which the payment was made.

In other cases, there are no relaxations regarding the need to use cash registers when working with cash for individual entrepreneurs. Let us remind you that from 07/01/2017 in Russia cash registers can only be used with a built-in fiscal storage, which stores data and transmits it via the Internet. Until such a cash register is registered in tax office it is necessary to draw up an agreement with a special fiscal data operator, who will ensure such transfer.

Thus, in settlements between themselves and with legal entities, individual entrepreneurs can make cash payments within the 100 thousand limit within the framework of 1 agreement. Most entrepreneurs may not use cash documents, not keep a cash book, and keep money in the cash register without setting any limit. From 07/01/2018, individual entrepreneurs using the patent system, paying UTII and belonging to some other categories will have to use a cash register when making cash payments.

In accordance with the provisions of Article 861 of the Civil Code, settlements between:

• Organizations,
• Organizations and individual entrepreneurs,
• IP and IP

related to the implementation of their business activities are carried out in a non-cash manner.

Settlements between these persons may also be made in cash, unless otherwise provided by law.

Despite the explicit indication of the preference for non-cash payments in Civil Code between legal entities (IP), cash payments are not becoming less popular.

Starting in 2012, a new “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation”.

Regulation No. 373-P applies to organizations (including those using the simplified tax system), their separate units with a separate current account, as well as for individual entrepreneurs.

In addition, by Order of the Ministry of Finance dated October 17, 2011. No. 133n approved Administrative regulations for the implementation of the Federal Tax Service state function to exercise control and supervision over the completeness of accounting for cash proceeds in organizations and individual entrepreneurs, which came into effect on February 19, 2012.

Accordingly, from 2012 banks will no longer be involved in control cash discipline and now the tax inspectorate will deal with this.

In this article we will consider the provisions of the current legislation regarding cash payments between organizations (IPs), relating to:

• established limits,
• the procedure for conducting cash transactions and using cash register systems,
• liability for violation of cash discipline.

CASH PAYMENT LIMIT

In terms of the limit limiting cash payments, nothing has changed yet.

The limit for cash settlements is established by the Directive of the Central Bank of the Russian Federation dated June 20, 2007. No. 1843-U "ABOUT maximum size settlements in cash and spending cash received at the cash desk of a legal entity or the cash desk of an individual entrepreneur".

In accordance with clause 1 of Directive No. 1843-U, cash payments in the Russian Federation between:

• legal entities,
• legal entity and individual entrepreneur,

related to their business activities, within one contract, concluded between the specified persons, can be made in the amount not exceeding 100 thousand rubles.

At the same time, in accordance with the Letter of the Central Bank dated December 4, 2007. No. 190-T “On clarifications on the application of Directive No. 1843-U”, this limit does not apply for cash payments:

• When issuing wages and other payments,
• When issuing cash on account.

According to Directive No. 1843-U, cash accepted from individuals as payments in favor of other persons by organizations (other than credit institutions) and individual entrepreneurs, can not expended and must be returned to full size to the cash desks of credit institutions (their structural divisions).

In addition to setting a limit, Directive No. 1843-U also regulates what organizations and individual entrepreneurs can spend the funds they receive received at the cash desk on:

• From the sale of goods,
• Providing services,
• Execution of work,
• As insurance premiums.

In accordance with clause 2 of Directive No. 1843-U, you can spend the received cash to pay for:

• goods (except valuable papers),
• works,
• services,
• payments for previously paid in cash and returned goods (unperformed work/services),
• insurance compensations (insurance amounts) under insurance contracts for individuals,

taking into account the limit of 100,000 rubles, established by paragraph 1 Instructions No. 1843-U.

At the same time, according to the Letter of the Central Bank No. 190-T, organizations and individual entrepreneurs not entitled spend the cash received:

• for the goods they sold,
• for the work they performed,
• for the services they provided,
• as well as insurance premiums, to provide loans.

That is, according to current legislation, if an organization or individual entrepreneur wants to issue a loan (for example, to its employee), it is necessary, regardless of the availability of funds in the organization’s (IP) cash desk, to receive the entire loan amount from the current account.

CASH BALANCE LIMIT

In accordance with clause 1.2 of the Central Bank Regulation No. 373-P, organizations (IPs) independently establish the maximum allowable amount of cash stored in the cash register at the end of the working day - the cash balance limit (also known as the cash register limit).

A limit is also set for a separate division in cases where the organization has opened a separate bank account for transactions performed:

• A separate division
• Branch,
• Representative office.

If a separate bank account is not opened for separate divisions, then the cash balance limit is determined taking into account cash held in these separate units.

Previously, the cash limit was approved by the servicing bank, and in the absence of an approved limit it was considered equal to 0. Now, the organization (IP) independently issues an order on the established cash balance limit in accordance with the Appendix to Regulation No. 373-P “Determination of the cash balance limit.”

In accordance with the Appendix, to determine the limit, the volume of cash receipts (for a newly created organization or individual entrepreneur - the expected volume) is taken into account for:

• goods sold,
• completed work,
• services provided.

Note:Payment agent, banking paying agent(subagent) when determining the cash balance limit are not taken into account cash accepted by them as part of agency activities.

Formula for calculating the cash limit:

Cash limit = Volume cash proceeds for the billing period/billing period (no more than 92 working days) * the period of time between the days of depositing cash at the bank (no more than 7/14 working days*).

*7 working days - the maximum period of time between days of depositing cash at the bank. If the organization or individual entrepreneur is located in locality, in which there is no bank, maximum term increases to 14 working days.

When determining the period of time between the days of depositing cash at the bank, the following may be taken into account:

• location,
• organizational structure,
• specifics of the activities of the organization or individual entrepreneur.*

*For example: seasonality of work, working hours.

With absence cash receipts for:

• goods sold,
• completed work,
• services provided,

the organization or individual entrepreneur takes into account the volume of cash issuance (for a newly created organization or individual entrepreneur - the expected volume), with the exception of cash intended for payments:

• wages,
• scholarships,
• other employee benefits.

In this case, the cash balance limit is calculated using the formula:

Cash limit = The volume of cash disbursement for the billing period/settlement period (no more than 92 working days) * the period of time between the days of receiving cash from the bank by check (no more than 7/14 working days*).

*The period of time should not exceed 7 working days. If the organization or individual entrepreneur is located in a locality where there is no bank, 14 working days.

Regulation No. 373-P does not establish a period for which the cash register limit is set (previously the limit was set for calendar year), accordingly, the established limit can be revised if the volume of cash receipts or cash withdrawals has changed.

This is precisely the approach expressed by the Central Bank in its Letter dated February 15, 2012. No. 36-3/25:

“If there is a change in the volume of cash receipts for goods sold, work performed, services provided, or the volume of cash issued, the need to revise the established cash balance limit is determined by the business entity.”

Organizations (IP) obliged store on bank accounts in banks, all cash in excess of the established cash balance limit. From this rule there is only 2 exceptions:

• Organizations (IP) can “exceed” the limit:
• on the weekend,
• non-working
• holidays,

days if they conduct cash transactions on these days.

• Accumulation of cash in excess of the established limit is allowed on payment days:
• wages,
• scholarships,
• all other payments included in the payroll and social payments (other payments to employees).

The amount required to pay wages (and other payments to employees) is established according to payroll statements.

The timing of the payment of salaries is determined by the manager and indicated in the statements. At the same time, the duration of storage of cash in the cash register in excess of the established limits for the payment of wages (other payments to employees) cannot exceed 5 working days, including the day of receipt of cash for these payments at the bank (Clause 4.6 of Regulations No. 373-P ) .

Previously the organization could keep cash in the cash register to pay salaries (and other payments to employees), in excess of established limits for no longer 3 working days (if located in areas Far North and equivalent areas - up to 5 days), including the day you receive money from the bank.

Note:Amounts of cash intended for payment of wages (and other payments to employees) - do not participate both in the calculation of the limit and in the limited cash balance.

MAINTAINING CASH OPERATIONS

In accordance with clause 1.6 of the Regulations of the Central Bank No. 373-P, cash transactions are carried out by a cashier or other employee (hereinafter referred to as the cashier), with the establishment of the corresponding official rights and duties that the cashier must familiarize himself with upon signature.

If there are several cashiers in an organization (IP), one of them performs the functions of a senior cashier.

Cash transactions can carried out by the leader.

Note:The payment agent, bank payment agent (subagent), in addition to his own cash book, maintains separate cash book to account for cash received by him as part of agency activities.

In accordance with clause 2.1 of Regulation No. 373-P, cash documents of an organization (IP) are drawn up:

• chief accountant;
• an accountant or other employee (including a cashier) appointed by order of the head of the organization (IP).
• manager (in the absence of a chief accountant and accountant).

Cash documents indicate the basis for their registration and list the attached supporting documents:

• payroll statements according to form No. T-49,
• pay slips according to form No. T-53,
• statements,
• bills,
• other documents.

Note:Application corrections in cash documents not allowed.

Cash transactions carried out by an organization (IP) are formalized primary documents according to the forms and in the manner approved by the Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998. No. 88:

LIST OF FORMS OF PRIMARY ACCOUNTING DOCUMENTATION.

Number	Form name	Format
	1. ACCOUNTING FOR CASH OPERATIONS
	Receipt cash order
	Account cash warrant
	Journal of registration of incoming and outgoing cash documents
	Cash book
	Book of accounting of funds accepted and issued by the cashier
	2. By recording the results of the inventory of funds, securities and strict reporting document forms.
	Cash inventory report
	Inventory list of securities and forms of strict reporting documents

If there is a senior cashier, transactions for the transfer of cash between the senior cashier and cashiers during the working day are reflected by the senior cashier in the book of accounting for funds received and issued by the cashier (form No. KO-5).

Entries in the accounting book in form No. KO-5 are made at the time of cash transfer.

Clause 2.3 of Regulation No. 373-P establishes that the cashier is supplied with:

• Seal/stamp containing details confirming the cash transaction.
• Sample signatures persons authorized to sign cash documents.

Note:In the case of conducting cash transactions by the manager sample signatures persons authorized to sign cash documents, are not issued.

Organizations (IP) can conduct cash transactions using software and hardware systems, including those equipped with the function of accepting cash, whether they belong or do not belong to them by right of ownership.

Cash documents can be issued:

• on on paper,
• using technical means.

Cash documents prepared using technical means are printed on paper.

Note:The numbering of sheets of the cash book (registration book in form No. KO-5), drawn up using technical means, is carried out automatically in chronological sequence from the beginning of the calendar year.

Sheets of the cash book printed on paper (registration books in form No. KO-5) are selected in chronological order, bookleted as necessary, but at least once per calendar year.

APPLICATION OF CASH CONTROL EQUIPMENT (CCT)

The use of cash registers is regulated by the provisions of the law of April 25, 2003. No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards.”

Who is required to use CCP?

All organizations and individual entrepreneurs when they make cash payments and (or) payments using payment cards in the following cases:

• sales of goods,
• execution of work,
• provision of services.

Note:Organizations and individual entrepreneurs can use only that cash register equipment that included to the State Register.

However, there is an impressive list of exceptions to the rules. Namely, CCT may not be used:

Note:Retail alcoholic products without cash register prohibited(letter of the Ministry of Finance dated September 3, 2009 No. 03-01-15/9-441).

1. When providing services to the population, subject to the issuance of strict reporting forms (they are equivalent to cash receipts), approved by the Resolution Government of the Russian Federation dated May 6, 2008. No. 359 “On the procedure for making cash payments and (or) settlements using payment cards without using cash registers”.

2. Taxpayers of UTII in terms of activities falling under UTII (clause 2 of Article 346.26 of the Tax Code of the Russian Federation), subject to the issuance of the document at the request of the buyer:

• sales receipt,
• receipts,
• another document

confirming receipt of funds and containing the necessary details.

3. Upon implementation:

• newspapers and magazines,
• related products,

in newsstands, provided that the share of sales of newspapers and magazines is at least 50% and the range of related products approved by the authority authorities of the Russian Federation.

Accounting for trading revenue from the sale of newspapers and magazines and from the sale of related products is kept separately.

4. When selling:

• valuable papers;
• lottery tickets;
• travel tickets and coupons for travel on city public transport.

5. When providing meals to students and employees secondary schools and equivalent to them educational institutions during training sessions.

6. When trading:

• in the markets,
• fairs,
• V exhibition complexes,

in other territories designated for trade, with the exception of located in these places:

• trade shops,
• pavilions,
• kiosks,
• tents,
• auto shops,
• auto shops,
• caravans,
• container-type premises and other similar places.

7. For small-scale retail trade in food and non-food products (except technically complex goods And food products, requiring certain conditions storage and sales):

• from hand carts,
• baskets,
• trays (including those protected from precipitation by frames covered with plastic film, canvas, tarpaulin).

8. When selling tea products in passenger carriages of trains in an assortment approved federal body executive power in the field of railway transport.

9. When selling ice cream and bottled soft drinks at kiosks.

10. Trade from tanks:

• beer,
• kvass,
• milk,
• vegetable oil,
• live fish,
• kerosene.

11. When trading vegetables and melons, they waddle.

12. When accepting glassware and waste materials from the population, with the exception of scrap metal

13. Upon implementation:

• Religious objects and religious literature,
• services for religious rites and ceremonies,

religious organizations, registered in the order, established by law RF.

14. When selling at par value:

• postage stamps,
• other marks applied to postal items,

confirming payment for postal services.

15. If the organization (IP) is located in remote or hard to reach areas(except for cities, regional centers, urban-type settlements) specified in the list approved by the authorities of the Russian Federation

16. Pharmacy organizations and their separate units located in paramedic and paramedic-obstetric centers located in rural settlements. They must have a pharmaceutical license.

Note:The above points do not apply:

• on payment agents engaged in accepting payments from individuals,
• on credit organizations and bank payment agents, subagents operating in accordance with the legislation on banks and banking activities.

RESPONSIBILITY FOR VIOLATION OF CASH DISCIPLINE

Administrative liability for violation of order:

• working with cash,
• conducting cash transactions,

provided for by the Code of Administrative Offenses of the Russian Federation.

In accordance with Article 15.1 of the Administrative Code, violation of cash discipline, namely:

• Carrying out cash settlements with other organizations (IP) in excess of the established limit of 100,000 rubles.
• Not posting (or not fully posting) cash to the cash desk.
• Failure to comply with the procedure for storing available funds.
• Accumulation of cash in excess of established by the organization(IP) limit,

Involves the imposition of fines:

• for legal entities - from 40,000 to 50,000 rubles,
• for officials - from 4,000 to 5,000 rubles.

Note:In accordance with Article 2.4 of the Administrative Code, individual entrepreneurs who have committed administrative offenses, carry administrative responsibility as officials faces.

At the same time, in accordance with paragraph 1 of Article 4.5 of the Code of Administrative Offenses, after two months (in a case considered by a judge - after three months) from the date of commission of the offense, it is no longer possible to fine an organization (IP).

However, in the case of a continuing offense, the period of 2 months (3 months) begins to count from the date of discovery administrative offense.

WHAT WILL THE TAX INSPECTORATE CHECK?

In accordance with Administrative regulations, The Federal Tax Service will exercise control and supervision over the completeness of accounting for cash proceeds in organizations and individual entrepreneurs.

In accordance with clause 29 of the regulations, Inspectorate specialists review following documents(originals or certified copies):

• cashier-operator's journal;
• return certificate sums of money to buyers (clients) for unused cash receipts;
• log of readings of summing money and control counters cash registers working without a cashier-operator;
• printouts of reports from the fiscal memory of cash register equipment and used fiscal memory drives;
• control tapes of cash register equipment on paper and (or) printouts of the control tape made on electronic media;
• incoming and outgoing cash orders;
• journal of registration of incoming and outgoing cash documents;
• expense reports;
• cash book;
• certificate-report of the cashier-operator;
• information about the meter readings of cash register machines and the organization’s revenue;
• strict reporting forms, copies of strict reporting forms, document counterfoils;
• information from the automated system about issued documents;
• act of acceptance of strict reporting forms;
• book of accounting of strict reporting forms;
• act on writing off strict reporting forms;
• book of income and expenses and business transactions IP;
• book of accounting of income and expenses of organizations and individual entrepreneurs using the simplified tax system;
• book of income accounting for individual entrepreneurs using the simplified tax system based on a patent;
• book of accounting of income and expenses of individual entrepreneurs applying the unified agricultural tax;
• an order establishing a cash balance limit;
• other primary accounting documents and accounting registers, necessary inspections for the execution of supervision and control.

Note:When inspecting organizations (IPs) that do not use CCP in the case of providing services to the public, subject to the issuance of strict reporting forms, Inspectorate specialists they have a right receive information from automated systems that generate strict reporting forms about issued documents.