Resolution of the Central Bank on the conduct of cash transactions. change. The rules for transferring the cash book from departments to the company have been simplified. When did the registration of documents by the Central Bank of the Russian Federation take place?

On June 1, 2014, two new documents came into force. This is the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U “On the procedure for maintaining cash transactions legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses" and Instructions

Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U “On cash payments.” Innovations concern both legal entities, incl. small businesses and individual entrepreneurs (IP).

When did the registration of documents by the Central Bank of the Russian Federation take place?

The official publication of Directive No. 3210-Tiredly was unexpected, since in early May the document was returned by the Ministry of Justice for revision. It was not expected that it would come into force on June 1, 2014, but it happened. But Directions No. 3073-U, on the contrary, were registered already on 04/23/14. By general rule documents come into force ten days after official publication in the “Bulletin of the Bank of Russia”. Accordingly, from 06/1/14 the previous documents: Bank of Russia Regulation No. 373-P dated 10/12/11 and are no longer valid.

Updated procedure for conducting cash transactions

From June 1, 2014, the rules for conducting cash transactions have changed. However, not all significant changes, which were originally provided for by draft Directive No. 3210-U, received “registration” in approved document. But overall the amendments are beneficial.

1. New order conducting cash transactions For clarity, it can be divided into “ordinary” and simplified. Respectively, normal order will have to comply with everything legal entities(except for banks), and the simplified one - small businesses (small enterprises and microenterprises) and individual entrepreneurs (IP).

Be careful! An organization is a small business entity if it simultaneously fulfills the conditions provided for in Art. 4 of the Law of July 24, 2007 No. 209-FZ and clause 1 of the Government Decree of the Russian Federation of February 9, 2013 No. 101:

Number of employees for last year no more than 100 people (up to 15 people for micro-enterprises);

Annual revenue excluding VAT for the previous year is no more than 400 million rubles (for micro-enterprises - 60 million rubles);

Restrictions on the share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, individual organizations V authorized capital(no more than 25%).

2. In paragraph 2 of the Instructions, it is given for the first time definition of cash register: “The cash desk is a place for conducting cash transactions of a legal entity.” Thus, we can conclude that only legal entities should have a cash register. Individual entrepreneurs are not required to specifically determine the place for conducting operations for receiving and issuing cash.

3. Cash transactions are maintained at the cash desk by a cashier or other employee determined by the head of a legal entity, individual entrepreneur or other authorized person, an official of a legal entity, an individual with whom
civil contracts were concluded for the provision of services for maintaining accounting. But only those who work at employment contract, or the head of the organization (IP) (clause 4 of the Instructions). In the absence of a full-time or freelance accountant, the manager must sign cash documents, including for the cashier.

REMINDER: Until 06/01/14, only one of the company’s employees could draw up cash documents - the chief accountant, accountant, another employee appointed by the director, or himself.

4. Cash documents. New forms cash documents did not appear, despite the fact that they were provided for in the draft Instructions, and the Bank of Russia planned to update them. As before, this is: a cash book, incoming and outgoing cash orders (cash documents), a book of accounting for cash issued and accepted by the cashier, settlement and payment and payroll statements and their familiar forms. The purpose of the documents also remains unchanged. Thus, you should continue to use unified forms for recording cash transactions, approved by the Resolution Goskomstat of the Russian Federation No. 88 dated 08/18/98 (as amended on 05/03/2000). However, there are some innovations in the order of compilation of almost every document compiled when maintaining a cash register. They should be studied.

Very important! Cash documents can be maintained in in electronic format. That is, it is not necessary to issue paper copies of them. But only on condition that electronic documents are certified by a qualified electronic signature(clause 4.7 of Directive No. 3210-U).

Pay attention to a number of innovations!

On the receipt to receipt order The cashier must put a stamp. Nothing is said about the signature. But in the unified form, there is a line on the receipt for the cashier’s signature.

In the expense receipt, the amount received from the cash register by an employee of the organization or other individual, can be printed in an accounting program. Therefore, only a signature is required from the recipient of the money (clause 6.2 of Directive No. 3210-U).

Expense orders do not require the signature of the manager if the organization has an accountant , with the exception of the situation when the director himself conducts accounting (he endorses the consumables for the chief accountant) (clause 4.3 of Directive No. 3210-U). However, there is a risk of the organization being fined in the amount of 50 thousand rubles (Article 15.1 of the Code of Administrative Offenses of the Russian Federation), since excluding one or another detail from unified form(including the signature of the director) the organization has no right. Therefore, it is necessary, as before, for the consumables to be signed by the manager.

The cash book can only be printed in one copy (not two). Exception - cash book separate division. There is no need to prepare a cash book for days in which there were no cash payments. When paper document flow There is no need to store the cash book in electronic form.

5. Procedure for correcting documents. Clarifications have been made in Instructions No. 3210-U. In clause 4.7 of Directive No. 3210-U it is established that paper cash books, payment and payroll statements can be corrected, but receipt and expenditure orders cannot be corrected. Regulation No. 373-P also prohibited the correction of errors in orders. Nothing was said about correcting errors in other documents. Electronic documents cannot be corrected after they are signed. A document with an error can only be deleted, but instead a new, correct one must be created. A similar procedure is provided for electronic cash book, if it is already signed with a qualified signature.

6. Legal entities will continue to independently determine the cash balance limit. You can choose a profitable way to calculate the limit - based on revenue or expenses. The formulas for calculating the cash balance limit have not changed. Therefore, there is no need to recalculate the previously approved limit for 2014 (unless this is necessary). However, it is better to protect yourself and publish new order about the limit with reference to Directive No. 3210-U.

7. Pass above-limit cash only to the bank or collectors. This is directly stated in paragraph 3 of Directive No. 3210-U. There is no longer an option to deposit money into your account via mail.

Simplified cash order for small businesses and individual entrepreneurs

Small businesses and individual entrepreneurs have the right to comply with simplified cash procedures from June 1, 2014. They can keep as much cash as they want in the cash register. The amount of cash they have in circulation is not limited by the state.

1. The most important benefit. Individual entrepreneurs and small business organizations may not set a cash balance limit (clause 2 of the Directive). Responsibility has been replaced by right. In the absence of a limit, a business entity submits cash to the bank at its own discretion. The decision not to apply the limit can be fixed in the accounting policy of the organization or in another standard of the organization (at the disposal of the individual entrepreneur). If a limit was previously approved, it can be canceled.

2. The following have the right not to keep a cash book (clause 4.6 of Instructions No. 3210-U):

Organizations are small businesses that, in accordance with tax legislation keep records of income and expenses in the income and expenses ledger;

All individual entrepreneurs for all operations, except those falling under UTII.

3. Individual entrepreneurs who, in accordance with tax legislation, keep records of income and expenses in the book of income and expenses, have the right not to draw up PKO and RKO (clause 4.1 of Instructions No. 3210-U). This is an individual entrepreneur on the simplified tax system, on a patent and on general mode(NDFL). At the same time, paragraph 5 of Instructions No. 3210-U requires that a cash receipt order be issued when an entrepreneur accepts money into the cash register. There are no exceptions. Therefore, there is a contradiction between the two norms. Therefore, you should not take risks and draw up cash documents in the same way as before until official clarifications appear.

REMINDER: Tax accounting of income and expenses of individual entrepreneurs in the accounting book must be kept on the basis of primary documents (for example, when receiving cash proceeds from a buyer). Without registration of the PKO, there will be no basis for making an entry in the book.

Very important! Organizations, including small businesses, are not exempt from the obligation to register cash orders under no circumstances.

4. An entrepreneur has the right to have cash documents “for himself”
do not write out.

Cash rules for separate divisions

The new order clarifies the concept of a separate unit. Any division of the company at the location of which at least one is equipped is considered separate. workplace. It does not matter for what period it was created.

Individuals must comply with the cash balance limit. In what order to set this limit depends on whether the department has the right to independently deposit cash into a bank account. All “isolated” (those who deposit and do not deposit money into the bank) must maintain their own cash book (clause 4.6 of Instructions No. 3210-U). At the same time, the division must transfer to the head office not the sheets of the cash book (as before), but their copies certified by the head of the division (clause 4.6 of Directive No. 3210-U). You can draw up sheets of the cash book in one copy.

There is no need to transfer them to the head office on the next business day. The procedure for transfer is established by the legal entity, taking into account the deadline for the legal entity to prepare accounting (financial) statements.

New Directives of the Central Bank of the Russian Federation from 07.10.13 No. 3073-U “On cash payments”

They were registered by the Ministry of Justice of the Russian Federation on April 23, 2014 (No. 32079). They came into force on June 1, 2014. This document replaced the Directive of the Bank of Russia dated June 20, 2007 No. 1843-U.

1. For the first time, the document defines participants in cash payments. These are any legal entities and entrepreneurs. All of them have the right to pay in cash within the framework of one agreement only within the limit (clause 6 of Directive No. 3073-U). Companies and entrepreneurs can, as before, pay with individuals in cash without any restrictions on amounts. This means that an individual can make cash payments in an unlimited amount.

2. The limit of 100 thousand rubles applies regardless of the duration of the contract. Payments under one agreement mean settlements of obligations, stipulated by the contract, which are executed both during the validity period of the contract and after its expiration (clause 6 of Directive No. 3073-U). For example, if the obligations have not been repaid by one of the parties to the contract by the end.

3. You can spend cash from the cash register strictly for specific purposes.

REMINDER: The individual entrepreneur has the right to take all the proceeds from the cash register. They can spend cash proceeds on their personal needs not related to business activities (clause 2 of Directive No. 3073-U). The limit of 100 thousand rubles does not apply to this operation. Since June 1, 2014, there is no risk for individual entrepreneurs.

In conclusion, we note that for exceeding the limit there is a administrative penalty. Tax authority has the right to fine for exceeding the limit both the one who received more than 100 thousand rubles and the one who paid extra amount. The fine for organizations is provided in the amount of up to 50 thousand rubles, for individual entrepreneurs - from 4 to 5 thousand rubles (Article 15.1 of the Code of Administrative Offenses of the Russian Federation). Individual entrepreneurs are equal to officials(Article 2.4 of the Code of Administrative Offenses of the Russian Federation).

Elmira Bagautdinova

independent expert, tax consultant, member of the Chamber tax consultants Russia, certified teacher of IPB and PNK of Russia

The new procedure for conducting cash transactions came into force on the basis of the instruction of the Central Bank of the Russian Federation No. 3210-U and began to operate on June 1, 2014. What changes have occurred in the new procedure for conducting cash transactions?

1 change. Companies can choose how to calculate the limit.

Now companies are allowed to independently choose the method of determining the limit: from the volume of revenue received or the volume of cash issued (paragraph 2, clause 2 of Directive No. 3210-U). Until this time, the limit on the volume of money disbursement could be used by companies that previously did not have cash proceeds (appendix to the Regulations of the Central Bank of Russia on October 12, 2011 No. 373-P).

Now companies have the right to revise the limit in their favor.

Due to the introduction of the new order, old order canceled. Therefore, the cash register limit needs to be re-approved so that during the check it does not accidentally turn out that your limits are not valid. It is also necessary to approve the procedure for transmitting copies of the order to the unit. It can be issued separate application to the order.

2 change. The calculation of the limit for divisions has changed.

According to the new rules, each division that transfers proceeds to the bank (not to the head office) must have its own limit approved (paragraph 4, clause 2 of instruction No. 3210-U).

Before this period, a separate limit was established only for separate offices that had separate bank accounts (clause 1.2 of Regulation No. 373-P).

Thus, for departments with open current accounts, you need to approve new limit. In this case, the method of determining the limit is chosen independently: it is either a limit from revenue or from the cash of a separate separate division.

If a company approves separate limits for the head office and division, it is recommended to calculate them based on one indicator: we take into account either the volume of revenue or cash delivery. Tax authorities, in principle, have nothing against the fact that the methods for calculating limits are different. In addition, one can also take into account different periods: billing period between the days of depositing money into the bank.

Change 3. Is it possible to correct the cash book and statements?

According to the new rules, you can make corrections in the cash book and statements. As before, it is prohibited to correct only incoming and outgoing cash orders (clause 4.7 of instruction No. 3210-U).

According to the old order, it was also forbidden to make corrections in consumables and receipts. But due to the fact that there was no clear indication of whether corrections could be made in other cash documents, the tax authorities prohibited making corrections there either. The new rules have now resolved all doubts.

How to correctly make corrections in cash documents?
To do this you need to cross out incorrect details and write the correct information. Next to the corrected entry, put the date, the signature of the employee responsible for maintaining cash documents and make a transcript of the signature (last name and initials).

4 change. The rules for transferring the cash book from departments to the company have been simplified.

Now companies with divisions are allowed to independently decide when to transfer a copy of the cash book sheet to the head office (clause 4.6 of instruction No. 3210-U). The only requirement is that the sheets be handed over before compiling financial statements(annual or quarterly). Copies can be submitted even in December (if the company only submits annual reporting). If, according to the company’s rules, it also provides quarterly reporting, then the documents are transferred before the end of the quarter, for example, in March, June, October, December. According to the old rules, cash book sheets had to be transferred daily (clause 5.6 of Regulation No. 373-P).

Previously, the confusion was due to the following: whether departments that do not have a current account need to maintain a cash book. As letters from the Ministry of Finance and the bank itself explained, it is necessary. This question remains open to this day - there is no clear indication on this topic.

5 change. Simplified rules for maintaining cash discipline have been introduced for small businesses and individual entrepreneurs.

From June 1, small businesses and individual entrepreneurs do not have to approve the cash limit (paragraph 10, paragraph 2 of Directive No. 3210-U).

Who qualifies as a small business?

1). Companies with average number workers for last year less than 100 people;
2). Revenue for the previous year should not exceed 400 million rubles;
3) Share foreign citizens in the company’s capital should not exceed 25% (Part 1, Article 4 Federal Law dated July 24, 2007 No. 209-FZ).

6 change. Blank sheets of cash book.

According to the new rules, if there were no transactions at the cash desk during the day, there is no need to fill out empty sheets of the cash book (clause 4.6 of instruction No. 3210-U). The old rules were not clear about whether they needed to be printed, and some tax officials required blank sheets.

7 change. The chief accountant and the cashier can sign " ".

According to the new rules, cash receipts and debit orders can be endorsed Chief Accountant(or accountant) and cashier.

If there are no employees responsible for accounting on staff, it is possible that the manager himself can conduct accounting and sign cash and settlement agreements for the chief accountant (clause 4.3 of instruction No. 3210-U).

On this moment valid forms RKOs have not changed. They require the signatures of the manager and chief accountant. The Central Bank planned to change the form of RKO, but so far this has not been done.

8 change. The cashier does not have to sign the receipt for the receipt order.

The receipt form provides a receipt, which is handed to the person who deposits money into the cash register. The new rules do not provide for the cashier's signature. He only puts a stamp (clause 5.1 of instruction No. 3210-U).

But due to the fact that the forms have not yet been changed, there is still space left on the receipt, as well as on the consumable itself, for the cashier’s signature. To avoid problems for your customers later, it is better to sign the cashier for now.

9 change. The amount issued from the cash register can be printed in the consumables box both in numbers and in words.

If an individual receives the amount in hand, it can be immediately printed in the “Received” column. The recipient only has to sign.
(clause 6.2 of instruction No. 3210-U).

Before this period, the recipient himself filled out this data himself. If the document was filled out incorrectly, it had to be rewritten and the signatures of the manager and chief accountant collected.

10 change. Are consumables needed when transferring money between cashiers?

The new procedure for transferring money from a senior cashier to an ordinary person provides for an entry in the accounting book in the KO-5 form, which reflects the amount of cash transferred.

The old order provided for the transfer of money between cashiers either by consumables or by entry in the cash book. Now clear instructions have been given on how to transfer money.

11 change. The reporting application is signed by the manager, and that’s enough.

When filling out an application for reporting, the employee himself can write the amount and period for which he wants to receive the money. The manager can only endorse the document with his signature (clause 6.3 of instruction No. 3210-U).

According to the old rules, the manager filled out the amount and deadline for issuing cash by hand (clause 4.4 of Regulation No. 373-P). The manager has the right to write the amount and terms himself if they differ from those stated by the employee.

12 change. The procedure for registering a receipt on all forms has been simplified.

The new order very clearly stated that all forms strict reporting the company can issue one cash receipt order at the end of the day (clause 5.2 of instruction No. 3210-U).

The old order did not provide such an opportunity, but did not prohibit it either. Although in practice, situations of this kind occurred quite often, and companies either issued their own account for each operation, or at the end of the day they issued one general cash register for all operations.

13 change. The cashier must submit the pay slip for signature to the chief accountant.

According to the new rules, on the last day of payment of wages, the cashier is obliged to submit the payroll or payroll for endorsement to the chief accountant or accountant (clause 6.5 of instruction No. 3210-U). In principle, the signing procedure used to be this way: the chief accountant was given statements from the cashier, he checked them and endorsed them. This amendment has only a technical side.

14 change. Can departments deposit money by post?

Due to the changes, departments can no longer deposit money at the post office. They can deposit money only at the cash desk of the parent organization, to the current account on their own or through collectors (clause 3 of instruction No. 3210-U).

15 change. The transaction limit is extended after the expiration date of the contract.

The maximum amount for cash payments between an organization and an organization (entrepreneur) within the framework of one agreement remains the same - 100 thousand rubles. As the Central Bank explained, this rule also applies to the case when the contract has already expired, but the company still has a debt. For example, a company entered into a lease agreement, and at the end of the agreement, the tenant left the premises, but he remained in debt for rent. So, this amount of debt can be repaid in cash only within 100 thousand rubles and only if the tenant has not paid in cash before.

16 change. Cash spending targets have been reduced.

It was in the previous rules, but now these goals have been abolished. It is now prohibited to spend proceeds on payments for renting real estate, issuing and repaying loans, and transactions with securities, holding gambling(Clause 4 of the instructions of the Central Bank of Russia No. 07.10.13 No. 3073-U).

What can you spend the proceeds on: paying wages, benefits, issuing amounts for reporting, settlements with suppliers (except for rental real estate and settlements with securities), returning prepayment to the buyer.

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Since 2012 until June 1, 2014 Regulation 373-P was in effect, which this article will tell you about.

Control over compliance with cash discipline will take over tax service, and not banks, as it was before.

Let's take a closer look at the main changes in order.

The cash balance limit is now set by the enterprise itself

Enterprises now independently set the cash register limit - the amount of cash that can not be handed over to the bank and can be stored in the cash register (clause 1.3 of the Regulations). The document does not mention any participation of banks in this procedure. The head publishes in free form corresponding order. Moreover, the company is not even required to notify the bank about the amount established limit cash balance: the document is stored in the company. An order establishing a limit on the organization's cash balance.

It is necessary to determine the cash balance limit in a new way based on previously received revenue, the peak of cash costs or the expected volumes of revenue (for just open enterprises). The cash balance limit does not include amounts of cash for payments to employees of the enterprise (salaries, stipends, vacation pay and other payments) - they can be kept in the cash register in excess of the established limit, but payments must be made within 5 working days.

The formula for calculating the limit is as follows:
Limit = R × N / P, Where:
R is the volume of revenue for the billing period in similar period past years or estimated revenue volume or peak cash disbursement volume.
P - billing period determined at the discretion of the enterprise, but not more than 92 working days. Working days are considered to be the days on which the enterprise operated.
N is the period of time between the days of depositing cash into the bank. It is set at the discretion of the enterprise, but should not exceed 7 working days, and if the bank is far away - 14 working days.

The regulation does not stipulate for what period the cash limit should be set. This issue is left to the discretion of the enterprise. You can set a limit for a month, quarter, year or other reasonable time. And revise if necessary.

The rules for processing cash transactions have changed

According to the new rules, cash transactions are executed on the basis of six documents:

• Cash book (form 0310004) - to summarize information about the company’s cash transactions.
• Receipt (form 0310001) and expense (form 0310002) orders for registering the receipt of cash to the cash desk and the withdrawal of cash from the cash register.
• Book of records accepted and issued by the cashier Money(form 0310005) to record cash flow between the senior cashier and the rest of the company's cashiers during the working day.
• Payroll(form 0301009) to record time worked, accruals, deductions and payments to company employees.
• Payment statement(form 0301011) to record wages and other payments issued to employees.

The forms of other cash documents are not specified in the new Regulations. Some are no longer needed. For example, the log of receipts and receipts is a thing of the past. expenditure orders KO-3. Previously, at the end of the working day, the cashier had to transfer to the accounting department a second (tear-off) copy of the cash book sheet with the corresponding cash orders and other documents attached. Now you don't need to do this. In what form should they be drawn up? expense reports employees of the company, the Regulations also do not indicate. However, to avoid unnecessary questions, we recommend using the previous form.

The procedure for storing cash documents is also at the discretion of management. It is only indicated that they must be stored for the periods established by the archival legislation of the Russian Federation (clause 1.9 of the Regulations).

Cash registers

Until 2012, every company that handled cash was required to have an isolated and fortified cash room. It was difficult and sometimes simply impossible to fulfill this requirement. And the inspectors fined those who were guilty.

The good news: the new Regulations do not impose any requirements for the arrangement of a cash register at all. Moreover, the choice of the place where the company will make cash payments is completely left to the discretion of its management (clause 1.2 of the Regulations). That is, the cash register can be a separate room, an accounting department, or a manager’s office. Moreover, it is not required that the cash register be located in any room at all. For example, the Regulations do not prohibit placing it in a car.

The company itself determines how and where to equip the cash register and how to ensure its security.
What is stated in paragraph 1.11 of the Regulations. So, starting from the new year, there is no need to equip a small “fortress” in the office in order, for example, to issue a couple of thousand rubles to employees for reporting purposes once a month. The procedure and timing for checking the availability of money in the cash register is also established by the head of the company.

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