You can pay from cash proceeds. What can you spend cash on?

What do officials allow cash proceeds to be spent on and what not? What are the rules for donating excess earnings to the bank? Read about this in the article prepared by our colleagues from the magazine “Seminar for Accountants”

The organization's cash desk can only store cash up to a certain amount. Each company sets the limit independently, based on the volume cash proceeds, received in billing period. Moreover, for the calculation you can take any period of time - previous months, peak sales time or any period of the last year. The main thing is that the duration of this period does not exceed 92 working days.

Then you need to determine how often you will deposit excess cash at the bank. General rule states: money must be deposited at least once every seven working days.

Let's focus on what you can do with the cash proceeds. In short, the organization has two options: spend the money on something and donate it to the bank. And now - the details.

What can you spend cash on?

Cash proceeds from sales received at the cash desk can be spent only for the purposes specified in paragraph 2 of Bank of Russia Directive No. 1843-U dated June 20, 2007. And this:

Any payments to employees;

Payment for goods and services, travel expenses (through accountable persons);

Payment of money upon return of goods, refusal to perform work or provide services (provided that they were previously paid in cash);

Compensations under insurance contracts for citizens.

Be careful: only proceeds from sales can be spent on these purposes. own goods. What if a company receives cash from citizens as payments in favor of other persons?

For example, with intermediary agreements, payment for services mobile operators, commission trade. Such cash receipts must be submitted to the bank at in full.

Formally, there is no penalty for violating this rule. administrative responsibility. However, tax officials during inspections cash discipline fines are issued under Part 1 of Article 15.1 of the Code of Administrative Offenses of the Russian Federation.

There are a few more controversial situations when it is unclear whether cash proceeds can be spent or not. Look at all these cases in the table (see below). Here tax inspectors companies and responsible employees are also fined under Article 15.1 of the Code of Administrative Offenses of the Russian Federation.

For what purposes is it dangerous to spend cash proceeds?

I would like to add that the statute of limitations for such violations is two months. That is, if the tax authorities do not come with an audit within two months from the date when the company spent the cash proceeds, they will not be able to make a claim. And if they impose a fine, you can easily challenge it.

How to deposit your remaining cash at the bank

There are several ways to deposit excess cash at the bank. You can take the money to the bank's cash desk or negotiate with the collection service. There is another option - donate money through the mail. But this is only relevant if there is no branch of the required bank in your city. The law does not have a clear list of positions of those employees who have the right to deposit cash in the bank. It is most logical to entrust this to the cashier.

Whatever method you choose, you need to issue a consumable cash order and make an entry in the cash book. If a company employee deposits cash directly at the bank's cash desk, an application for cash deposits is filled out.

Has the organization decided to hand over money through a cash collection service? Then, before the arrival of collectors, the cashier must prepare cash proceeds, put them in a special bag and draw up several documents.

These include the transmittal sheet, invoice and receipt. The cashier places the statement in the bag with the cash. Then the bag must be sealed so that it cannot be opened unnoticed during transportation. And then the invoice and the bag with cash must be handed over to the collector.

In addition, the cashier fills out an appearance card. When accepting the bag, the collector will sign the receipt and put a stamp on it. This receipt should remain with you.

By the way, the forms of all necessary documents are given in the Regulations of the Bank of Russia dated April 24, 2008 No. 318-P.

Regardless of whether you took the money to the bank yourself or handed it over to a collector, make the following entries in your accounting:

DEBIT 57 CREDIT 50

Delivered to the bank cash;

DEBIT 51 CREDIT 57

Money has been credited to the current account.

PARTICIPANT QUESTION - How to reflect the money spent on collection in accounting when calculating income tax and VAT?

Costs associated with payment for collection services are classified as other expenses in accounting. That is, they are reflected in the debit of account 91.

When calculating income tax, the company can take into account the cost of collection services as part of non-operating expenses. The basis for this is subparagraph 15 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation.

As for VAT, then Banking services are exempt from this tax. However, collection is an exception to of this rule(Subclause 3, Clause 3, Article 149 of the Code). Thus, you can deduct the tax presented by the bank. Of course, the rules of Articles 171 and 172 of the Tax Code of the Russian Federation must be observed. That is, the services are provided and used in activities subject to VAT, and an invoice is available.

Now suppose that bank employees discovered one or two counterfeit bills. In this case, the money will be sent for examination and will amount to:

The act of opening the bag and recalculating the invested cash (OKUD code - 0402300);

Memorial warrant (OKUD code - 0401108);

Certificate of acceptance for examination of questionable banknotes in two copies (OKUD code - 0402159).

If the examination confirms that the bill is counterfeit, the organization must receive an examination report (OKUD code - 0402156). Then account for the face value of the counterfeit notes as a shortfall. The wiring is like this:

DEBIT 94 CREDIT 57

The shortage of cash identified during collection is reflected.

You can recover this deficiency from the responsible employee (cashier). What is important here is whether you entered into an agreement with him about financial liability or not. Let me remind you that to draw up this document current legislature does not require.

Be careful: you cannot recover from the cashier any shortfall that has arisen due to the fact that his workplace was not equipped technical means to verify the authenticity of banknotes or these means turned out to be faulty.

This rule applies even if an agreement on full financial responsibility has been concluded with the cashier. This conclusion follows from Article 239 of the Labor Code of the Russian Federation.

In any case, the following entries must be made in accounting:

DEBIT 73 subaccount »Reimbursement calculations material damage» CREDIT 94

The amount of the shortfall that will be recovered from the financially responsible employee is reflected;

DEBIT 70 CREDIT 73 subaccount "Calculations for compensation of material damage"

Damage was withheld from the cashier's salary.

In tax accounting, reflect the collected amounts as non-operating income. Do this on the date when the person signs that he has read the order to recover damages from him (see sample order below). If you had to collect money through the court, wait until the court decision comes into force.

At the end of April, the Ministry of Justice of Russia registered the Central Bank's instruction dated 10/07/13 No. 3073-U “On making cash payments.” IN this document list updated the purposes for which it is permissible to spend cash proceeds, and cases are named when the cash payment limit may not be observed. In particular, entrepreneurs were allowed to spend any amount on personal goals, and cashiers were allowed not to comply with the limit when issuing money on account. The document comes into force on June 1.

Purposes for which cash proceeds can be spent

Previous order

Before the commented document comes into force, the list of purposes for which cash proceeds are allowed to be spent should be found in the Central Bank's instruction No. 1843-U dated June 20, 2007 (hereinafter referred to as Instruction No. 1843-U). This list is closed and includes:
●
salaries and other payments to employees (including social nature);
●
travel expenses;
●
payment for goods (except for securities), works and services;
●
return of previously received cash payment in case of return of goods, failure to provide services or failure to perform work;
●
payment of insurance compensation under insurance contracts for individuals.
What has changed for organizations

The commented instruction of the Central Bank adjusts the list of purposes for which cash proceeds can be spent. Instead of “salaries and other payments to employees,” the list now includes “payments to employees included in the payroll and social payments.” And to replace travel expenses more came broad concept- “issuance of accountable amounts to employees.” All other points remained unchanged.

It is separately specified what to do if an organization needs to pay in cash for securities, pay for the rental of real estate, issue or return loans and interest on them, or pay a fee for organizing and conducting gambling. It follows from paragraph 4 of the commented instructions that in this case the accounting department must first hand over the proceeds to the bank, and then withdraw it and use it for the listed purposes.
What has changed for entrepreneurs

All of the above innovations established for legal entities will also apply to individual entrepreneurs. In addition, individual entrepreneurs have another purpose for spending cash proceeds. The commented instruction of the Central Bank is provided by individual entrepreneurs every right spend cash on personal (consumer) needs not related to business activities.

Note that previously the issue of spending cash on personal needs of individual entrepreneurs was not completely resolved. Many experts believed that an entrepreneur could previously freely withdraw any amount from the cash register and spend it on any purpose, including household, family, etc. In this case, neither an application for the issuance of money on account nor an advance report was required. The only thing that needed to be done was to issue withdrawal slip and create an entry in cash book(read more about this in the article “Individual entrepreneur takes money from the cash register: issues of cash discipline”).

The Central Bank, in letter dated 08/02/12 No. 29-1-2/5603, confirmed that individual entrepreneurs are not prohibited from spending cash on consumer needs. But this conclusion applied only to money withdrawn from bank account(see “The Central Bank reminded that individual entrepreneurs must observe cash discipline”). As for cash receipts, the authors of the letter were silent about it.

Now all uncertainties are a thing of the past, and entrepreneurs will be able to spend cash proceeds at their own discretion without a shadow of a doubt.
Responsibility for misuse cash proceeds

IN general case For violation of the procedure for working with cash, tax authorities can fine a company or entrepreneur on the basis of Article 15.1 of the Code of Administrative Offenses of the Russian Federation. But not any violations are subject to sanctions, but only those mentioned in this article of the Code. Inappropriate spending cash proceeds are not mentioned there. Consequently, inspectors will not hold administrative liability for such offenses. Punishment under other laws is also not provided.
Cash settlement limit per transaction
Previous order

Before the commented document comes into effect, the cash payment limit will be regulated by Directive No. 1843-U. It states that cash transactions between two legal entities, two individual entrepreneurs, or between a legal entity and an individual entrepreneur, cannot exceed 100,000 rubles under one agreement. At the same time, it is impossible to make an unambiguous conclusion from the text of Directive No. 1843-U whether a similar restriction applies to the payment of wages and the issuance of accountable amounts.

Specialists of the Central Bank, in letter dated December 4, 2007 No. 190, explained that when issuing salaries, scholarships and other payments to employees, the limit does not need to be applied. When asked whether it is possible to issue an amount exceeding 100,000 rubles for reporting, the authors of the letter did not answer. But they told us how to spend accountable money correctly. Thus, during a business trip, an employee has the right to pay for any services on his own behalf without complying with the limit. But if we're talking about regarding settlements under contracts concluded on behalf of the employer, then compliance with the limit becomes an indispensable condition.
What changed

As you know, it is not at all necessary to hand over all the money to the bank and keep it in a current account. In June, the procedure for conducting cash transactions, and now IP and small organizations You can not comply with the cash limit in the cash register and store them in an unlimited amount.

Of course, it is more convenient to use a current account, but if you have cash proceeds that you have not deposited with the bank, what can you spend it on? It turns out not for everything. There is an instruction from the Central Bank that regulates cash payments.

Rule No. 1. Proceeds from the sale of goods and services are allowed to be spent on:

• salary payments to employees and various benefits;
• payment of insurance amounts if there are insurance contracts with individuals;
• payment for goods, works and services;
• issuing money to employees on account;
• refund of money to the buyer for services not provided and returned goods, if the buyer paid you in cash;
• personal needs of the individual entrepreneur.

Please note that you can only take any amount of money for personal needs individual entrepreneur. Individual entrepreneur = individual, therefore, from the moment the money hits the cash register, it already becomes personal. The director and founder of an LLC do not have the right to do this, because the funds belong to the organization, and this is a separate legal entity.

This list of what cash proceeds can be spent on is closed, i.e. in practice, it cannot be added with new clauses. Therefore, if you decide to pay cash for renting a premises, return a loan, or vice versa, issue a loan to an employee or founder, this cannot be done from trading proceeds, but you need to go to the bank and specifically withdraw money from the account for such purposes.

In addition, there is one more important note. All these rules for spending cash apply only to revenue from the sale of your own goods or services. If you work like paying agent By mediation agreement and in the interests of another company you accept payment from customers, such revenue must be handed over in full to the bank.

Rule No. 2. You must adhere to the limit when paying in cash

Cash can be used to pay not only individuals, but also with other organizations and entrepreneurs. But at the same time, when making cash payments with other legal entities and individual entrepreneurs, you must comply with the limit of 100 thousand rubles under one agreement.

The limit of 100 thousand rubles must also be observed long-term contracts and if payments will be periodic. The restriction applies generally to the entire agreement.

There is no need to comply with the limit on customs payments if you issue wages employees or money on account. However, if the employee is accountable amounts will make payments on behalf of the organization, then you will have to monitor the limit.

From the population ( ordinary citizens) You can accept cash payments without restrictions.

What is the penalty for violation?

For failure to comply with these rules for paying in cash when checking cash discipline, the tax office may fine you under Article 15.1 of the Code on administrative offenses. The fine for individual entrepreneurs is set at 4 - 5 thousand rubles, and for organizations it is much more significant - from 40 to 50 thousand rubles. However, such violations are subject to a statute of limitations of 2 months. This means that if the tax authorities don’t catch you during this time, they won’t be able to fine you later.