Individual entrepreneurs and small businesses may not set a cash balance limit

20.04.2017

The Russian tax portal is conducting a discussion on the use of new-style cash desks. Questions have already begun to arrive at the conference and we are preparing answers to them. I would especially like to highlight the topic of applying cash discipline for entrepreneurs in 2017.

As paragraph 2 of the Bank of Russia Directive No. 3210-U dated March 11, 2014 (as amended on February 3, 2015) tells us, “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses,” Individual entrepreneurs and small businesses may not set a cash balance limit. In other words, entrepreneurs and small businesses have the right not to develop or approve a cash limit.

In connection with the introduction of new cash registers, the cashier's job is becoming easier. Now you no longer need to make daily notes and keep a cashier-operator journal. This magazine is becoming a thing of the past.

There is no need to be afraid of losing a paper check (document), because there is an online check.

For an entrepreneur, the entire procedure for conducting cash transactions is described in the Instructions of the Bank of Russia dated March 11, 2014 No. 3210-U. Let's highlight the main points:

1) As I wrote above, there is no need to set a cash limit;

2) You don’t have to write out cash receipts and expenditure orders. As noted in subclause 4.6 of clause 4 of the Guidelines, if individual entrepreneurs, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, the cash book can not be carried out.

But my advice is that if an individual entrepreneur has employees, they are paid wages and are given funds to account for, then it is better to write out cash receipts and expenditure orders (this will help prevent errors in calculations). And if an individual entrepreneur does not have employees, and the funds go directly to the individual entrepreneur’s account, then there is no need to issue extra cash documents. And if an entrepreneur uses the simplified tax system, then he maintains a Book of Income and Expenses, in which he reflects all incoming revenue and expenses. It is worth paying attention to the fact that if an entrepreneur took funds from the cash register for personal needs, then these amounts do not need to be recorded in the UD&R Book, because they are not recognized as an expense.

How to properly spend cash proceeds for an individual entrepreneur?

An entrepreneur has the right to spend cash proceeds only for specific purposes. For example, you cannot spend cash proceeds to pay for the rental of real estate; organization of gambling; transactions with securities; issuing loans. What if an individual entrepreneur must pay rent for the premises?

Let us turn to the Instructions of the Bank of Russia dated March 11, 2014 No. 3210-U, which clearly states that for such purposes you must first withdraw proceeds from the bank from your account, and only then spend it on certain purposes. You can use a bank card, which is issued to an individual.

New cash registers for entrepreneurs

In 2017, individual entrepreneurs are required to use online cash registers if they do not provide services to the public. For example, if an entrepreneur is trading on the simplified tax system, then from July 1, 2017, he will be using a new type of cash register.

But if an individual entrepreneur sells alcohol, then, regardless of the taxation system, he is obliged to use new cash registers from March 31, 2017.

Cash discipline is the observance by organizations and individual entrepreneurs of the rules for conducting cash transactions, rules for spending cash proceeds, rules for storing cash, as well as rules for working with cash registers.

We would like to note right away that cash discipline is the same for everyone (with the exception of some points), that is, cash discipline in 2019 for an LLC is the same as, for example, for a joint-stock company.

Cash discipline in 2019

We have already discussed the rules for conducting and processing cash transactions. Therefore, now we will dwell on the rules for spending cash proceeds, storing cash and working with cash registers.

Maintaining cash discipline: spending cash proceeds

Organizations and individual entrepreneurs are prohibited from spending cash proceeds (clause 2 of Bank of Russia Directive No. 3073-U dated October 7, 2013). But there is an exception to every rule, so the above amounts can be used, for example, for:

• payments to employees (various salary payments and social benefits);
• issuing money to accountants;
• payment for goods/works/services (except for securities);
• refunds to buyers/customers for goods paid for in cash but returned (uncompleted work, unrendered services).

An individual entrepreneur who has received cash proceeds from the cash register can spend it on personal needs.

Cash storage

There are no statutory requirements for the premises of the cash register - they were abolished back in 2012. Therefore, the head of the company/individual entrepreneur himself decides how cash will be stored in the cash register (clause 7 of Bank of Russia Directive No. 3210-U dated March 11, 2014). For example, the head of an organization may issue an order stating that cash must be stored in a safe located in the accounting department.

Working with CCP

Work with the use of cash register equipment is regulated by Federal Law dated May 22, 2003 No. 54-FZ (hereinafter referred to as the Law).

When selling goods (work, services) for cash, as well as using bank cards, organizations and individual entrepreneurs must use cash register systems (Clause 1, Article 1.2 of the Law).

Conventionally, there are several basic rules for working with CCP:

The cash register must meet certain requirements (Article 4 of the Law). Such requirements, in particular, include the presence of a case, serial number, real-time clock, serviceability of the device;

The cash register must be registered with the tax office, and in some cases it is necessary to re-register the cash register or deregister it (Article 4.2 of the Law). It is worth noting that the law does not establish a deadline for submitting an application to the Federal Tax Service to register a cash register, but it is logical to assume that the device must be registered before using it;

An organization/individual entrepreneur, when selling goods (works, services) for cash, is obliged to issue the buyer a cash receipt, and in the case where cash registers may not be used, a strict reporting form. At the same time, certain requirements are imposed on these documents (Article 4.7 of the Law).

Responsibility for violation of cash discipline

Violation of cash discipline is subject to administrative punishment. Moreover, the fine depends on what kind of violation was committed by the organization/individual entrepreneur.

For example, an organization faces a fine of 40 thousand rubles. up to 50 thousand rubles. in the case (part 1 of article 15.1 of the Code of Administrative Offenses of the Russian Federation):

• cash settlements with other companies in excess of the established maximum;
• keeping money in the cash register in excess of the established limit.

As for non-compliance with the rules for working with cash register systems, the fines for this are as follows (Article 14.5 of the Code of Administrative Offenses of the Russian Federation):

Type of violation	Amount of fine
	For organization	For officials of a legal entity/individual entrepreneur
Non-use of CCP	From 75% to 100% of the settlement amount made without using cash register, but not less than 30 thousand rubles.	From 25% to 50% of the settlement amount made without using cash register, but not less than 10 thousand rubles.
Use of cash registers that do not comply with legal requirements	From 5 thousand rubles. up to 10 thousand rubles	From 1.5 thousand rubles. up to 3 thousand rubles.
Use of CCT in violation of: — the procedure for its registration; — the procedure, terms and conditions for its re-registration; - procedure and conditions of use
Failure to provide tax authorities with CCP documents and information upon their requests or their submission in violation of the deadline
Non-issuance of a check (BSO) to the buyer/failure to forward a check (BSO) in electronic form in cases provided for by law	10 thousand rubles.	2 thousand rubles.

The statute of limitations for bringing to responsibility is one year and is calculated (Parts 1, 2, Article 4.5 of the Code of Administrative Offenses of the Russian Federation):

• or from the moment the violation was committed;
• or from the moment of detection of a continuing violation (for example, the absence of a cash register at a company obligated to use it).

1. This Directive is based on Federal Law No. 86-FZ of July 10, 2002 “On the Central Bank of the Russian Federation (Bank of Russia)” (Collected Legislation of the Russian Federation, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157, Art. 2004, Art. 2711; Art. 2005, Art. 2426; N 25, art. 2648, N 10, art. 1151; Art. 4982, Art. 6231; 2011, Art. 7, art. 907, art. 5973, art. 6728, no. 53, art. 7607; 11, art. 1649; art. 27, art. 3477; art. 4084; 52, Art. 6975) determines the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia (hereinafter - cash) on the territory of the Russian Federation by legal entities (with the exception of the Central Bank of the Russian Federation, credit organizations (hereinafter - bank), as well as a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.

For the purposes of this Directive, small businesses are understood to be legal entities classified in accordance with the conditions established by Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” (Collected Legislation of the Russian Federation, 2007, N 31, art. 4084; 2010, art. 3616; ; 2011, Art. 3880; 2013, Art. 3477; Art. 4071; including micro-enterprises.

When conducting cash transactions, recipients of budget funds are guided by this Directive, unless otherwise specified by a regulatory legal act regulating the procedure for conducting cash transactions by recipients of budget funds.

2. To conduct operations for accepting cash, including their recalculation, issuing cash (hereinafter - cash transactions), a legal entity, by an administrative document, establishes the maximum allowable amount of cash that can be stored in the place for conducting cash transactions, determined by the head of the legal entity (hereinafter - cash register), after displaying in the cash book the amount of cash balance at the end of the working day (hereinafter referred to as the cash balance limit).

A legal entity independently determines the cash balance limit in accordance with the appendix to this Directive, based on the nature of its activities, taking into account the volume of receipts or volumes of cash disbursements.

A payment agent operating in accordance with the Federal Law of June 3, 2009 N 103-FZ “On the activities of accepting payments from individuals carried out by payment agents” (Collected Legislation of the Russian Federation, 2009, N 23, Art. 2758; N 48, Art. 5739; 2010, N 19, Art. 2291; 2011, N 27, Art. 3873) (hereinafter referred to as the paying agent), a bank paying agent (subagent) operating in accordance with Federal Law of June 27, 2011 N 161 -FZ "On the National Payment System" (Collected Legislation of the Russian Federation, 2011, N 27, Art. 3872; 2012, N 53, Art. 7592; 2013, N 27, Art. 3477; N 30, Art. 4084) (hereinafter - bank payment agent (subagent), when determining the cash balance limit, cash accepted during the activities of the payment agent, bank payment agent (subagent) is not taken into account.

A division of a legal entity at the location of which a separate workplace (workplaces) (hereinafter referred to as a separate division) is equipped, depositing cash into a bank account opened for a legal entity in a bank, the cash balance limit is established in the manner prescribed by this Directive for a legal entity .

A legal entity, which includes separate divisions that deposit cash at the cash desk of a legal entity, determines the cash balance limit taking into account the cash balance limits established for these separate divisions.

A copy of the administrative document establishing a cash balance limit for a separate division is sent by the legal entity to the separate division in the manner established by the legal entity.

A legal entity stores funds in bank accounts in banks in excess of the cash balance limit established in accordance with paragraphs two to five of this paragraph, which is free cash.

Accumulation by a legal entity of cash in the cash register in excess of the established cash balance limit is allowed on days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out federal state statistical observation forms, into the wage fund and social payments (hereinafter - other payments), including the day of receipt of cash from a bank account for the specified payments, as well as on weekends and non-working holidays if a legal entity conducts cash transactions on these days.

In other cases, accumulation by a legal entity of cash in the cash register in excess of the established cash balance limit is not allowed.

Individual entrepreneurs and small businesses may not set a cash balance limit.

3. An authorized representative of a legal entity delivers cash to a bank or to an organization included in the Bank of Russia system that carries out transportation of cash, collection of cash, operations for receiving, recalculating, sorting, forming and packaging cash of bank clients (hereinafter referred to as the organization, included in the Bank of Russia system) for crediting their amounts to the bank account of a legal entity.

An authorized representative of a separate division may, in the manner established by a legal entity, deposit cash at the cash desk of a legal entity or to a bank, or to an organization included in the Bank of Russia system, for crediting their amounts to the bank account of the legal entity.

4. Cash transactions are carried out at the cash desk by a cashier or other employee, a certain head of a legal entity, an individual entrepreneur or another authorized person (hereinafter referred to as the manager) from among his employees (hereinafter referred to as the cashier), with the establishment of the corresponding official rights and responsibilities with which the cashier must be read under signature. Cash transactions with individuals who are visually impaired, using a facsimile reproduction of their handwritten signature, affixed using a mechanical copying device, are carried out taking into account the requirements of Article 14.1 of the Federal Law of November 24, 1995 N 181-FZ "On the social protection of disabled people in the Russian Federation" Federation" (Collection of Legislation of the Russian Federation, 1995, N 48, Art. 4563; 1999, N 2, Art. 232; N 29, Art. 3693; 2001, N 24, Art. 2410; N 33, Art. 3426; N 53; 2002, art. 2; , N 10; 2007, N 49; 2008, N 817; Art. 6224; 2011, Art. 2152; Art. 6329; Art. 6608; Art. 2012, Art. 3990; Art. , Art. 2331; No. 27, Art. 3460 3475, art. 3477; N 48, art. 6160; N 52, Art. 6986; 2014, N 26, art. 3406; N 30, art. 4268) as a cashier in the presence of an employee specified in the administrative document of a legal entity, individual entrepreneur and not carrying out this cash transaction. In this case, the specified employee, before conducting a cash transaction, verbally brings to the attention of the individual who is visually disabled information about the nature of the cash transaction being carried out and the amount of the transaction (amount of cash).

If a legal entity or individual entrepreneur has several cashiers, one of them performs the functions of a senior cashier (hereinafter referred to as the senior cashier).

Cash transactions can be carried out by the manager.

A legal entity or individual entrepreneur can conduct cash transactions using software and hardware.

Software and hardware designed to accept Bank of Russia banknotes must have the function of recognizing at least four machine-readable security features of Bank of Russia banknotes, the list of which is established by a regulatory act of the Bank of Russia.

Cash documents can be drawn up upon completion of cash transactions on the basis of fiscal documents provided for in paragraph twenty-seven of Article 1.1 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment" (Collected Legislation of the Russian Federation, 2003, N 21, Art. 1957; 2009, N 23, Art. 2776; N 29, Art. 3599; 2010, N 31, Art. 4161; 2011, N 27, Art. . 3873; 2013, Art. 2316, N 48; . 1421; 2016, N 27, art.

The paying agent, bank payment agent (subagent) draws up a separate cash receipt order for cash accepted during the activities of the payment agent, bank payment agent (subagent).

Individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, may not prepare cash documents.

(see text in the previous edition)

4.2. Cash documents are prepared:

chief accountant;

an accountant or other official (including a cashier) specified in an administrative document, or an official of a legal entity, an individual with whom agreements have been concluded for the provision of accounting services (hereinafter referred to as the accountant);

manager (in the absence of a chief accountant and accountant).

4.3. Cash documents are signed by the chief accountant or accountant (in their absence, by the manager), as well as by the cashier.

In the case of conducting cash transactions and drawing up cash documents by the manager, cash documents are signed by the manager.

4.4. The cashier is provided with a seal (stamp) containing the details confirming the conduct of a cash transaction (hereinafter referred to as the seal (stamp), as well as sample signatures of persons authorized to sign cash documents when registering cash documents on paper.

(see text in the previous edition)

In the case of conducting cash transactions and drawing up cash documents by the manager, sample signatures of persons authorized to sign cash documents are not drawn up.

4.5. 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 funds accepted and issued by the cashier, indicating the amounts of cash transferred. Entries in the book of accounting of funds accepted and issued by the cashier are made at the time of transfer of cash and are confirmed by the signatures of the senior cashier, cashier.

4.6. The legal entity records cash received at the cash desk, with the exception of cash accepted during the activities of a paying agent, bank payment agent (subagent), and cash issued from the cash register in the cash book.

The paying agent, bank payment agent (subagent) maintains a separate cash book to account for cash accepted during the activities of the paying agent, bank payment agent (subagent).

Entries in the cash book are made for each incoming cash order, outgoing cash order, issued respectively for cash received and issued (full posting of cash to the cash desk).

(see text in the previous edition)

At the end of the working day, the cashier checks the actual amount of cash in the cash register with the data of cash documents, the amount of cash balance reflected in the cash book, and certifies the entries in the cash book with a signature.

(see text in the previous edition)

Entries in the cash book are verified with the data of cash documents by the chief accountant or accountant (in their absence - by the manager) and signed by the person who carried out the specified reconciliation.

If no cash transactions were carried out during the working day, no entries are made in the cash book.

Separate divisions provide the legal entity with a copy of the cash book sheet in the manner established by the legal entity, taking into account the deadline for the legal entity to prepare accounting (financial) statements.

Control over the maintenance of the cash book is exercised by the chief accountant (in his absence, by the manager).

If individual entrepreneurs, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, they may not maintain a cash book.

4.7. The documents provided for by this Directive can be drawn up on paper or electronically.

Documents on paper are drawn up by hand or using technical means designed for processing information, including a personal computer and software (hereinafter referred to as technical means), and signed with handwritten signatures. In documents drawn up on paper, with the exception of cash documents, corrections may be made containing the date of correction, surnames and initials, as well as the signatures of the persons who prepared the documents to which corrections were made.

Documents in electronic form are drawn up using technical means, taking into account their protection from unauthorized access, distortion and loss of information. Documents executed in electronic form are signed with electronic signatures in accordance with the requirements of the Federal Law of April 6, 2011 N 63-FZ “On Electronic Signatures” (Collected Legislation of the Russian Federation, 2011, N 15, Art. 2036; N 27, Art. 3880; 2013, N 1668; 2014, N 1098; 1, Art. 65; No. 26, Art. 3889) (hereinafter referred to as electronic signature). It is not allowed to make corrections to documents executed electronically after the documents have been signed.

(see text in the previous edition)

The storage of documents drawn up on paper or electronically is organized by the manager.

5. Acceptance of cash by a legal entity, individual entrepreneur, including from a person with whom an employment contract or a civil law agreement has been concluded (hereinafter referred to as the employee), is carried out using cash receipt orders.

5.1. When receiving a cash receipt order, the cashier checks for the signature of the chief accountant or accountant (if they are absent, the signature of the manager) and when issuing a cash receipt order on paper - its compliance with the sample, except for the case provided for in this Instruction, checks the compliance of the amount of cash , entered in numbers, the amount of cash entered in words, the presence of supporting documents listed in the cash receipt order.

(see text in the previous edition)

The cashier accepts cash by sheet, piece by piece.

Cash is accepted by the cashier in such a way that the cash depositor can observe the actions of the cashier.

After accepting cash, the cashier checks the amount indicated in the cash receipt order with the amount of cash actually received.

If the amount of cash deposited corresponds to the amount specified in the cash receipt order, the cashier signs the cash receipt order, puts a seal (stamp) on the receipt for the cash receipt order issued to the cash depositor and gives him the specified receipt for the cash receipt order. When registering an incoming cash order electronically, a receipt for the incoming cash order can be sent to the cash depositor at his request to the email address provided by him.

(see text in the previous edition)

If the deposited amount of cash does not correspond to the amount specified in the cash receipt order, the cashier invites the cash depositor to add the missing amount of cash or returns the excess deposited amount of cash. If the cash depositor refuses to add the missing amount of cash, the cashier returns the deposited amount of cash to him. The cashier crosses out the cash receipt order (if the cash receipt order 0310001 is issued in electronic form, he puts a note on the need to re-register the cash receipt order 0310001) and transfers (sends) it to the chief accountant or accountant (in their absence - to the manager) for re-registration of the cash receipt order 0310001 to actual amount of cash deposited.

(see text in the previous edition)

(see text in the previous edition)

5.3. Reception of cash deposited by a separate division into the cash desk of a legal entity is carried out in the manner established by the legal entity, according to a cash receipt order.

6.1. Upon receipt of an expense cash order (payroll slip, payroll slip), the cashier checks for the signature of the chief accountant or accountant (in their absence, the presence of the manager’s signature) and when drawing up the specified documents on paper - its compliance with the sample, except for the case provided for in in paragraph two of subclause 4.4 of clause 4 of this Directive, the correspondence of cash amounts entered in numbers with amounts entered in words. When issuing cash according to an expense cash order, the cashier also checks the presence of supporting documents listed in the expense cash order.

(see text in the previous edition)

The cashier issues cash after identifying the recipient of the cash according to the passport or other identification document presented by him in accordance with the requirements of the legislation of the Russian Federation (hereinafter referred to as the identity document), or according to the power of attorney and identification document presented by the recipient of the cash. Cash issuance is carried out by the cashier directly to the recipient of the cash indicated in the cash order (payroll, payroll) or in the power of attorney.

When issuing cash by power of attorney, the cashier checks the correspondence of the last name, first name, patronymic (if any) of the recipient of the cash indicated in the cash order with the last name, first name, patronymic (if any) of the principal specified in the power of attorney; correspondence of the surname, name, patronymic (if any) of the authorized person indicated in the power of attorney and the cash receipt order, the data of the identity document, and the data of the identity document presented by the authorized person. In the payroll sheet (payroll), before the signature of the person entrusted with receiving cash, the cashier makes an entry “by proxy”. The power of attorney is attached to the cash order (settlement and payroll, payroll).

In the case of issuing cash under a power of attorney issued for several payments or for receiving cash from different legal entities or individual entrepreneurs, copies of it are made and certified in the manner established by the legal entity or individual entrepreneur. A certified copy of the power of attorney is attached to the cash receipt order

Changes to the Procedure for conducting cash transactions in 2019, approved. Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U, came into force on August 19, 2017. These changes were made by Directive of the Central Bank of the Russian Federation dated June 19, 2017 No. 4416-U, which changed the procedure for drawing up PKOs and cash settlement settlements based on cash register checks, introduced a new rule for the execution of cash documents in electronic form, and also changed the design and procedure for issuing imprest amounts. For clarity, let’s present these changes in cash management in the form of a table:

Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U
Canceled/Changed	The essence of changes in the rules for conducting cash transactions
Clause 5.2 is no longer valid	Section 4.1. Cash documents (PKO and RKO) can be issued upon completion of cash transactions on the basis of fiscal documents provided for in paragraph. 27 art. 1.1 Fed. Law of May 22, 2003 No. 54
Clause 5.1 changed	Section 5.1. When issuing a PQS in electronic form, a receipt for the PQS can be sent to the cash depositor at his request to the email address provided by him
Clause 6.1 changed	Section 6.1. The presence of signatures of responsible persons is checked when preparing paper documents
Clause 6.2 changed	Section 6.2. In the case of registration of cash settlements in electronic form, the recipient of cash can affix an electronic signature
Clause 6.3 changed	Section 6.3. From August 19, a separate application for reporting may not be drawn up if there is an order for the reporting person (i.e., the procedure that was in force before June 1, 2014 has returned)
Clause 6.3 changed - paragraph three is no longer valid

As we can see, cash discipline has changed significantly in 2017.

The procedure for organizing and conducting cash transactions

In order for an institution to avoid problems with regulatory authorities, it is necessary to comply with several key requirements for recording cash flow. Let's consider the key conditions for organizing cash transactions in 2019.

Observe the following procedure for conducting cash transactions:

1. Assign a cashier. Enter a new staff position “accountant-cashier” or assign the responsibilities for conducting cash payments to another specialist. Please note that only a full-time employee of the institution can be a cashier. A freelancer or a contract worker cannot be assigned such responsibilities. Familiarize the cashier with the current procedure for maintaining a cash register against signature.
2. Approve your cash limit. The cash balance limit is the maximum amount of cash that can be stored in a specialized room every day, that is, in the cash register. The exception is days of payment of salaries, benefits and scholarships. On other days, the amount of money exceeding the limit for cash transactions must be deposited into a current account.
3. Record every cash transaction. Any movement of money, receipt or expense at the cash desk must be reflected in the appropriate document. And not only primary, but also registered in the accounting journal.
4. Reflect transactions in accounting. For each cash transaction at the cash desk, an appropriate accounting entry must be made. Reflect the movement of money in the appropriate accounts in accordance with the instructions for maintaining accounting records.
5. Ensure total control of operations. Organize systematic checks. Only professional control and inspections will allow you to avoid fines for violation of cash discipline.

Unified forms for cash transactions

As before, cash transactions in 2019 are formalized using mandatory unified forms of primary accounting documents. These are the forms approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88: incoming cash order (abbr. PKO, code OKUD 0310001), outgoing cash order (abbr. RKO, code OKUD 0310002), cash book (code OKUD 0310004). When issuing wages from the cash register, a payroll (OKUD code 0301011) or a payroll slip (OKUD code 0301009), approved. .

ATTENTION! By letter dated July 21, 2017 No. 03-01-15/46715, the Ministry of Finance of the Russian Federation confirmed that at present it is necessary to use unified forms related to the maintenance of cash registers, approved. Fast. Goskomstat of Russia dated December 25, 1998 No. 132 in accordance with the “Standard rules for the operation of cash registers...”, approved. Ministry of Finance of the Russian Federation dated August 30, 1993 No. 104, optional!

The following forms have become optional:

• cashier-operator's journal;
• certificate of payment from the cashier-operator;
• a log of recording the readings of summing cash and control counters of cash register machines operating without a cashier-operator;
• information about the meter readings of cash register machines and the organization’s revenue;
• act on the transfer of summing cash counters to zeros and registration of control counters of the cash register;
• an act on taking readings from control and summing cash counters when handing over (sending) a cash register machine for repair and when returning it to the organization;
• an act of returning money to buyers (clients) for unused cash receipts (including erroneously punched cash receipts);
• log of calls to technical specialists and registration of work performed;
• act on checking cash in the cash register.

However, some forms remained mandatory elements of cash flow accounting. Such norms contain the rules for conducting cash transactions in 2019. We will consider below what documents each institution is required to produce. Forms are available for download.

Current forms and samples

So, not all documents used to document cash transactions were abolished due to the introduction of online cash registers. So, for example, when making cash payments within an institution, you will have to generate special forms.

The key purpose of cash settlements in an institution is the issuance of accountable money. For example, cash is issued from the cash register for the purchase of materials, travel expenses for employees and other payments. Registration of such transactions at the cash desk of the institution is carried out in a special way.

All expense transactions, that is, the withdrawal of cash from the cash register, are documented with an expense cash order.

So, for example, the issuance of money to an employee of an institution should be formalized as an expense account.

Example of filling out RKO

Operations for the receipt of cash at the cash desk are formalized using a cash receipt order.

Moreover, receipts can come not only from employees, but also from the bank’s current account to the organization’s cash desk. For example, an institution issues wages and benefits in cash.

Example of filling out the PQS

All expenditure and receipt transactions must be registered in a special document - a cash book, taking into account the chronological order of registration and maintenance of accounting data.

Filling example

Using online cash registers in 2019

The introduction of online cash registers for economic entities is happening in stages. So, in accordance with paragraph 4 of Art. 7 of the Federal Law of 07/03/2016 No. 290, from 02/01/2017 new cash register equipment can only be used through a fiscal data operator.

From 07/01/2017, the obligation to use only the new cash register began, that is, from this date the registration of cash register equipment was stopped in the manner established by the old version of the law dated 05/22/2003 No. 54-FZ (as amended on 03/08/2015). Therefore, from July 1, you need to punch checks only using online cash registers.

These changes have not yet affected (clauses 7 to 11 of Article 7 of Law No. 290-FZ) the following ES:

• organizations and individual entrepreneurs who did not use cash register on the basis of the old version of 54-FZ (as amended on March 8, 2015), including those performing work, providing services to the public and (or) being taxpayers in the patent system (for individual entrepreneurs);
• organizations and individual entrepreneurs who are taxpayers of UTII for certain types of activities;
• organizations and individual entrepreneurs engaged in trading using vending machines.

All the persons listed above have the right not to use cash register until 07/01/2018.

For clarity, we will present the step-by-step procedure for implementing the new edition of Law No. 54 in the form of a block diagram.

Today, there are already more than 40 models of online cash registers, and the existing OFDs ensure the transfer of data from cash registers to the OFD, Federal Tax Service and Unified State Automated Information System.

According to Law 54, the fiscal data operator is obliged to:

• store, process and protect fiscal data from modification, ensuring their confidentiality;
• transfer fiscal data from cash register to the Federal Tax Service;
• send the buyer a check electronically and provide the ability to check the check online.

For each online cash register, the OFD collects and updates a lot of parameters: opening and closing time of the shift, amount of cash, average receipt, etc. This means that any point of sale can now be checked via the Internet in a matter of minutes. In addition, the built-in services of some OFDs allow you not only to store the received data, but also to generate various reports.

What was new for all owners of online cash registers was the obligation that appeared from August 19 to perform the following actions only through the personal account of cash register equipment (Order of the Federal Tax Service of the Russian Federation dated May 29, 2017 No. ММВ-7-20/):

• respond within three days to requests from the Federal Tax Service received through your personal account;
• report non-use of CC machines or within three days from the date of elimination of identified violations during its use;
• report your agreement or disagreement with the data received from the Federal Tax Service about identified violations within one working day.

The transmitted information must be signed with an enhanced qualified electronic digital signature (EDS). After receiving such a message, the Federal Tax Service must confirm the fact of receipt by placing a receipt in the cash register office.

What to do if the online cash register malfunctions

Many users of online cash registers encountered a massive outage on December 20, 2017. As a result of uncertainty about how to operate in such a situation, and fear of penalties, many retail outlets throughout the country were forced to close. As a result, the Federal Tax Service urgently issued a clarification in which it explained the procedure for action in the event of a massive technical failure in the operation of the cash register (Letter No. ED-4-20/25867 dated December 20, 2017). It concludes that institutions can continue to operate in this case without the use of cash registers; there will be no penalties in this case. After restoring the system's functionality, the user must generate a correction cash receipt, which should reflect the total amount of revenue unaccounted for by cash register.

What to do if the only cash register that the company uses in its activities breaks down? If the cash register is broken, the organization can conduct business without using it. In this case, you need to give the buyer a paper document confirming the fact of payment (for example, a sales receipt). Immediately after fixing the breakdown, in order to avoid a fine, you must ():

• generate a correction check for each operation;
• report the situation in writing, indicating information about each correction check created.

It is very important to follow this procedure before the Federal Tax Service finds out about a breakdown as a result of an inspection. Only in this case no penalties will be applied. In order not to find yourself in a situation where it is impossible to work if the cash register is broken, the tax authorities suggest purchasing a spare cash register (Letter No. ED-4-20/24899).

Federal Tax Service checks

If previously, before the change in the procedure for cash transactions in 2012, control over cash transactions was assigned to banks, now its implementation is entrusted to the Federal Tax Service. When conducting an on-site tax audit, the commission can check not only the existence of primary cash documents and the procedure for accounting for funds in the cash register, but also:

• whether cash payments were made in excess of the established limit;
• how cash revenue is accounted for (including checking the fiscal memory of cash register systems);
• Is the procedure for storing available cash in the cash register followed?
• does the amount of cash balance correspond to the established cash limit;
• whether the requirements for issuing cash register checks (or BSO) at the buyer’s request, established by the current version of Federal Law No. 54-FZ dated May 22, 2003, are met.

Responsibility for violation of cash discipline 2019

Violation of the procedure for working with cash and the procedure for conducting cash transactions in 2019 is punishable, as in previous years. For such an offense an administrative fine is provided.

So, if cash discipline in 2019 does not meet the stated requirements, violators will be fined:

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

Changes were made to the Procedure for Conducting Cash Operations by the Central Bank, which came into force on August 19, 2017. We will tell you in this article what has changed in cash operations in 2017, the preparation of cash documents, and the procedure for issuing accountable funds.

What regulates the procedure for conducting cash transactions in 2017?

Cash discipline of legal entities and individual entrepreneurs, regardless of the taxation regime they apply, is regulated by a single regulatory act - Directive of the Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions.” Since August 19, 2017, this document has been in force in a new edition (Instruction of the Central Bank of the Russian Federation dated June 19, 2017 No. 4416-U).

The procedure for conducting cash transactions when using online cash register systems

Before the introduction of online cash register technology, sellers were guided by clause 5.2 of the Cash Management Procedure, drawing up a cash receipt order (CRO) at the end of the day for the total amount of cash received. The PKO was issued on the basis of the control tape removed from the cash register, strict reporting forms replacing the cash register receipt, and other documents specified in the law on cash registers dated May 22, 2003 No. 54-FZ. Now this paragraph of the Rules for Conducting Cash Transactions has been canceled, and one should focus on paragraph 4.1 set out in the new edition, which instructs organizations and individual entrepreneurs to draw up PKOs on the basis of “paper” or electronic fiscal documents - checks, BSO and others, in accordance with the law on cash register systems.

Maintaining a cash book and issuing cash orders

A cash book in form No. KO-4 is necessary to keep records of cash transactions of cash receipts and withdrawals. All legal entities are required to maintain a cash book, but small businesses are allowed not to set a cash limit.

In addition, individual entrepreneurs may not issue receipts and expenditure orders at all, and not maintain a cash book, but only on the condition that they keep records of income, income/expenses, or physical indicators in accordance with the Tax Code of the Russian Federation (clause 4.1 of the Procedure). This is a simplified procedure for cash transactions for entrepreneurs.

With the entry into force of the amendments, the circle of persons who can make entries in the company's cash book has significantly expanded. If until August 19, 2017, only the cashier had the right to do this, now this can be any person authorized by the manager - an employee of the enterprise (clause 4 of the Procedure).

Registration of cash transactions upon receipt of cash is accompanied by the preparation of a cash receipt order in form No. KO-1. Unlike the “consumables”, the PKO consists of two parts - an order and a tear-off receipt with the seal and signatures of the cashier and chief accountant, which is handed over to the depositor of money. Previously, even if the PKO was issued electronically with electronic signatures, the receipt for transferring the “cash” to the depositor still needed to be printed on paper. Now, when generating a “receipt” in electronic format, the receipt can be sent to the depositor’s email if he asks for it. If the PKO in the organization is issued in “paper” form, the receipt is handed over exclusively in person (clause 5.1 of the Procedure).

The Central Bank has “simplified” some cash transactions. In an electronic cash receipt order, it is no longer necessary to verify the compliance of electronic signatures with the sample (clause 6.1 of the Procedure). The recipient of cash can also put his electronic signature on the electronic consumables (clause 6.2 of the Procedure).

Conducting cash transactions when issuing “accountable” money

Cash can be issued to employees - accountable persons for production needs, business trips, etc. Having spent the money received, the “accountable” must report on its use by providing an advance report and supporting documents within 3 working days after the end of the period for which the funds were issued, or from the day he returned to work after returning from a business trip.

Innovations in the Procedure for conducting cash transactions by legal entities and individual entrepreneurs have significantly affected the “accountable” area. From August 19, 2017, cash can be issued to an “accountable employee” either on the basis of an internal administrative document - order, instruction, etc., or upon a written application from an employee. Previously, a statement indicating the amount and purposes for which accountable funds were needed was mandatory and the only basis for registering cash settlements. The contents of the administrative document or application drawn up in any form must contain the following information: Full name. accountable person, the amount issued in cash, the period for which it is issued, the purpose of the issue, the signature of the manager and the date (clause 6.3 of the Procedure).

Another important change in the 2017 Cash Operations Procedure is the lifting of the ban on issuing accountable money to employees who are in arrears on past advances.

Until August 19, 2017, the issuance of funds to someone who had not yet accounted for cash received earlier or had not returned it to the cash desk was considered a gross violation of cash discipline and was subject to a fine of up to 50 thousand rubles, according to Art. 15.1 Code of Administrative Offenses of the Russian Federation. This rule no longer applies: even if the accountable person did not provide an advance report on the money received, or did not submit it to the cashier within 3 days after the expiration of the established period, it is possible to give him new money for “accountability”. This conclusion follows in connection with the exclusion of paragraph 3 from clause 6.3 of the Procedure approved by the Central Bank of the Russian Federation. Conducting cash transactions does not prohibit legal entities and individual entrepreneurs from setting a limit on the amount of accountable amounts, beyond which new advances will not be issued to the employee. Such a restriction will help to avoid the unjustified accumulation of debt for “accountables”.

Also, accountable money not returned by employees on time, which they did not report, can be withheld from their salary. To do this, no later than one month after the end of the established period, a collection order is issued. In this case, you must obtain consent from the employee to withhold. If he does not agree with the amount collected, the employer will have to go to court (Articles 137, 248 of the Labor Code of the Russian Federation).