In the process of financial relationships between organizations, cash and non-cash payments are possible. In most cases, legal entities, of course, prefer to use the first option. Settlements using bank accounts are a standard format for transferring compensation for goods and services provided by one legal entity to another.

However, "cash" has not yet left the practice of transactions between organizations. Legally, cash payments between legal entities (as well as individual entrepreneurs) are permitted. However, the legal norms regulating this process contain a large number of nuances. Let's study them.

Sources of law

How cash payments between businesses should be carried out is regulated by several legal acts. Experts consider the Central Bank Decree of October 7, 2013 “On Cash Payments” to be one of the key ones. This source of law was registered by the Ministry of Justice and became a mandatory by-law for commercial organizations and individual entrepreneurs. The effective date of the document is June 1, 2014.

Also, the process of settlements between legal entities using cash is regulated by the Regulations of the Central Bank and a number of other legal acts at the federal level, such as the Civil Code of the Russian Federation, the Federal Law “On the use of cash registers”.

A number of laws regulate, by the way, cash payments between legal entities not only in rubles, but also in foreign currency. True, such operations are applicable only when Russian firms interact with foreign ones. Within the Russian Federation, all payments are made only in rubles.

Uncontrolled by law

It is probably worth talking about those entities that cannot carry out cash payments provided for by current Russian laws. That is, the Central Bank regulations do not apply to them. This is primarily an individual who is not registered as an individual entrepreneur. These are entities that make payments in accordance with the norms of customs and tax laws. This is, finally, the Central Bank itself, as well as other financial institutions (within a separate circle of operations with funds).

Cash register and equipment

The most important condition when working with cash is correct fiscalization. That is, it is important for the state, represented by the Federal Tax Service, that all necessary taxes are paid on funds received by the company. If non-cash channels are used in payments, then the movement of finances can be tracked quite easily - all necessary information about them is stored in bank databases. If the company accepts payments in banknotes, then information about incoming funds should be reflected in other formats. As a rule, these are fiscalized files from cash register equipment (CCT) or paper strict reporting forms (SSR).

By default, individual entrepreneurs and organizations are required to use cash register systems whenever payment is made in cash. There are exceptions. But there are relatively few of them. Entrepreneurs can make cash payments without a cash register in the following cases:

• if the company operates under UTII (at the same time it issues an analogue of a receipt to clients and customers, reflecting the fact of payment for the purchase or use of services);

• if it is possible to issue those same BSOs instead of checks.

There are, however, some types of financial transactions that do not fall under the definition of “trading”. Accordingly, it is not necessary to use cash registers for their fiscalization. These include accepting payments for loans, fines, and returning working capital to the cash desk by sellers.

Conditions for cash payments

A company intending to make cash payments to individuals and legal entities must meet a number of criteria. Namely:

• have a cash book at your disposal;

• have the resources to carry out work on special orders;

• have properly registered types of CCP.

There is an opinion among lawyers that these rules are invalid in relation to monetary payments between legal entities, since cash register, based on the norms of a number of laws, is intended to issue checks to entities purchasing goods without their subsequent use in business activities. That is, individuals. However, there is also an opposite point of view. It is based on some decisions of the Supreme Arbitration Court of the Russian Federation, according to which the use of cash register systems can be carried out regardless of the legal status of the buyer of a product or consumer of a service. Cash payments, therefore, when using cash register systems, can be made both with individuals and with organizations and individual entrepreneurs.

The intricacies of legal norms

What prompted the discussion in question? Should entrepreneurs worry about whether the Federal Tax Service will want to interpret the law in its own way? Experts say there is no need to worry. And here's why.

On the one hand, of course, cash payment is a procedure that is primarily designed for financial interaction between businesses and individuals. In accordance with the Civil Code of the Russian Federation, as soon as the seller issues the buyer a cash receipt or other similar document that confirms the fact of settlement, the conclusion of the purchase and sale agreement is recorded.

You can use the purchased product, if you follow the requirements of the law, for personal purposes or to transfer it to family members. As we said above, subsequent entrepreneurial activity (alternatively, in the form of resale of goods) is not expected. In turn, a legal entity is entities that, as a rule, involve relevant activities of a commercial nature.

CCT is mandatory for everyone

Another common thesis in the business community, which is recognized by experts as incorrect, is that when accepting cash from one legal entity from another, it is not necessary to issue a cashier's check - you just need to issue an appropriate type of order. This is not true at all. Lawyers note that we are only talking about the fact that checks are, in principle, cash payments themselves - the element most characteristic of the relationship between businesses and individuals. And therefore, lawyers believe, some sources of law may emphasize that issuing this document is an obligation of businesses in relation to buyers who are not organizations or individual entrepreneurs. But it does not at all mean that it is not necessary to provide a check to legal entities.

The use of cash register systems is therefore mandatory for cash payments between organizations.

Some experts call for special attention to the fact that the Law regulating the use of cash register businesses does not say that buyers should be divided into individuals and legal entities.

Legal acts of this type only include regulations reflecting the need to use CCP in certain cases.

In addition, as some lawyers note, the CCT Law does not say anything about the mandatory use of CCT (as well as exemption from the use of this type of equipment) when paying for a specific type of product or service. Thus, it does not matter what is the subject of a transaction between legal entities carried out in cash.

Specifics of settlements between legal entities

What are the specifics of cash payments between legal entities? Experts note the relevance of the following rules governing such relationships in business.

Firstly, a company that sells goods (or provides services) must issue buyers of products (or consumers of services) the “paper” elements required by law - cash receipts (and, if necessary, sales receipts) or legally equivalent BSOs. In this case, the fact of the transaction must be recorded in the fiscal mechanism of the cash register, regardless of whether the buyer asked for the corresponding document or not.

Secondly, cash payments between legal entities, as well as in the case of similar procedures with the participation of individuals, must be carried out subject to the execution of transactions using receipt orders. Also, the selling company is required to maintain a cash book.

Thus, as soon as one legal entity provides services for another or sells something, the transaction is recorded with a check and at the same time a cash order is issued (which reflects the amount of the transaction). Some lawyers believe that some relaxation applicable to the noted procedures is acceptable.

Cash payments between legal entities may not be accompanied by the issuance of a cash order after each payment if the purchase and sale transaction process is carried out outside premises specially equipped for issuing fiscal documents. Experts believe that it is possible to comply with all formalities prescribed by law even at the end of the working day. It is quite acceptable, lawyers believe, to draw up one “summarizing” cash order for all purchase and sale transactions concluded up to this point.

Subtleties of reporting to the Federal Tax Service

Cash payments between legal entities, as we said above, require filling out receipt orders, as well as maintaining cash books. The correctness of these procedures is usually controlled by tax authorities. The Federal Tax Service, in accordance with the Federal Law on the use of cash register systems, can:

• check the completeness of profit calculations and the cash payment procedure;
• study the documents used by the organization in the process of working with cash register equipment;
• check how cash receipts are issued;
• if a violation is detected, fine the organization.

What happens if you don’t take CCT?

Organizations and individual entrepreneurs that accept funds from legal entities without a cash register will have to deal with significant penalties. Similarly, if the company refuses to issue the buyer (or the counterparty, if they pay in cash) cash receipts and other necessary documents. In some cases, the Federal Tax Service inspector, of course, may limit himself to a warning. However, he can also issue a fine - up to 40 thousand rubles. And also report the offense to the police.

Restrictions on cash turnover

Russian legislation contains rules limiting cash payments between legal entities. And quite significant ones. What is the current cash payment limit? What is the policy of regulatory organizations regarding this method of financial interaction between legal entities?

The main source of law, which contains regulations regarding how cash payments should be made when the parties to the transaction are organizations or individual entrepreneurs, is the Regulation of the Central Bank of the Russian Federation, approved back in 1997, but which has not lost its relevance to this day.

This legal act, in particular, contains a rule according to which businesses are obliged to move free funds - those in paper bills - to banks and not accumulate them, thereby, in cash registers. The maximum that a store or service can keep outside of financial institutions is determined by law. This is the so-called "cash limit".

In addition, only those funds should be available in cash, the feasibility of which is determined by the objective economic needs of the company. The value of the “limit” is determined according to a special document - form No. 04-08-020, which is officially approved. The actual figures are determined by the company's management, and they are certified by the general director and chief accountant.

There is another type of limit established for such a procedure as cash payment. It concerns the maximum amount of one transaction concluded between legal entities, and, according to lawyers, reflects the interest of regulatory agencies in businesses following the same instructions on storing banknotes in a bank. What is the cash payment limit? Today it is 100 thousand rubles. In turn, cash payments between individuals and organizations can occur without restrictions.

Bank instead of the Federal Tax Service

The most interesting thing is that it is not government departments or the Federal Tax Service that are called upon to monitor compliance with the limits in question, but the banks with which businesses interact. They are required to monitor whether firms are limiting cash payments with other legal entities, how correctly the approval of “cash limits” and other procedures is proceeding.

Banking structures check the work of their clients, guided by algorithms recommended by the Central Bank.

If the limit is exceeded

What is the responsibility of organizations for exceeding both types of “limits” and not entirely correctly, according to the assessment of the Central Bank and the financial institutions under its control that conduct cash transactions? Experts note that the following types of offenses recorded by banks are most common:

• cash is not capitalized in full;
• banknotes accumulate in amounts exceeding the standards established in internal corporate settlements;
• actually exceeding the “limit” on transactions.

The violations in question may result in a fine of up to 50 thousand rubles.

Subtleties of working with BSO

Having released the goods for cash, the organization can issue to the buyer in the status of a legal entity not a check printed by KKM, but a strict reporting form. What are the nuances of using BSO?

There is an opinion among experts that strict reporting forms may not necessarily be paper. It is quite acceptable, lawyers believe, to keep them and provide them to legal entities in electronic form. However, the software used when working with BSO must ensure complete protection of these documents from unauthorized use by third parties. In addition, experts note, the computers where BSO files are supposed to be stored must be sufficiently reliable so that all transactions with forms are stored on them for 5 years.

BSO, with the help of which cash payments can be organized, must contain all the necessary details that are specified in the regulations governing their use. What could we be talking about here? What details are required? Everything depends, experts say, on the type of activity of the organization.

For example, if a company provides services, then the BSO may contain information about them according to the all-Russian classifier. The form may also contain rules relevant for the provision of a particular type of service, and the address of the organization’s website. The company develops the design of the BSO independently - there are no strict regulations in this regard. The only exception is companies providing passenger transportation services. For them, the BSO must comply with the format approved by law.

What is the liability for a company’s refusal to provide BSO? If the organization that accepted cash from the counterparty does not issue a strict reporting form, then this action will be regarded by the regulatory authorities as similar to a cash receipt. And therefore the company may face the same fine of up to 40 thousand rubles.

How can you spend cash?

Above, we talked about the restrictions characteristic of cash turnover during settlements between legal entities, in the form of two types of “limits”. But there are also other types of prohibitions regarding transactions of entrepreneurs with banknotes.

Individual entrepreneurs and organizations can spend free cash to finance the following main obligations:

• employee salaries;
• transfer of insurance amounts;
• payment for services and work of other companies;
• payment for the supply of goods.

An individual entrepreneur who used cash payments cannot use the resulting funds for his personal needs without registering them as taxable income (unless, of course, the entrepreneur works on UTII, when the amount of actual revenue does not matter). However, as experts especially emphasize, there are no problems with withdrawing the required amount of funds from the current account.

Which, in turn, is quite possible (and this is even welcome - we said this above) to be replenished with cash receipts from counterparties. In this sense, the line between the concepts of “cash” and “non-cash” payment, as some experts note, is erased upon receipt of funds in the company’s bank account.

If, nevertheless, an organization or individual entrepreneur needs cash to carry out certain procedures (for example, issuing travel money, paying for real estate rent, etc.), then experts recommend taking it not from proceeds from counterparties, but from the company’s current account in jar. In this case, however, lawyers advise obtaining documents in advance that can confirm the fact that the cash received at the cash desk was written off from the current account, and not as a result of transfers for work or the sale of goods from contractors or individuals.

Legitimate ploy

There is one interesting fact regarding restrictions on the use of cash from the cash register by organizations and individual entrepreneurs. On the one hand, there is a list of operations that are prohibited from using banknotes - we gave some examples above. However, as some lawyers note, entrepreneurs, at the same time, have an excellent chance to avoid responsibility for carrying out such procedures.

The fact is that the statute of limitations regarding precedents involving violations of cash transactions is only two months. It is unlikely, experts say, that the inspection authorities are monitoring the company so closely that they are guaranteed to identify possible violations. Issuing fines after the fact, lawyers believe, is illegal. But experts still do not recommend that entrepreneurs use this feature of the legislation regarding cash payments.

Cash payments- one of the forms of financial settlements, actively used to service the costs and profits (incomes) of the population.

Cash payments- type of settlement transactions involving cash. Transactions are carried out by transferring funds (coins, banknotes) from one person to another as fulfillment of an obligation.

Cash payments- payment in cash for services or goods immediately after their transfer (sale) or provision of papers for their receipt.

Cash payments: essence, features of the organization

In entrepreneurial practice, cash transactions can be carried out by every company (individual entrepreneur, private entrepreneur). This type of payment is especially popular among business entities that engage in trade and promote their services.

Companies that carry out other types of work (for example, are engaged in agriculture, construction, manufacturing, etc.) also periodically carry out cash payments. For example, payment of wages, provision of funds for travel expenses, purchase of goods and materials - these and many other expenses relate to cash payments.

There is an opinion that one of the parties to such transactions should be an individual. But that's not true. Cash payments can be made between different companies (including private enterprises). The main requirement in this case is mandatory cash payment. In some cases, the use of a payment card is allowed. In turn, non-cash payments are prohibited (for example, the same transactions by payment order).

Cash payments are payments using cash for objects sold (services, goods), as well as for transactions that are not related to the sale of goods (services, works) or property. Entrepreneurs (companies) and individuals can act as subjects. Generally speaking, cash payments are any payments in which coins or banknotes are used.

When conducting cash payments with customers for goods or consumers, settlement transactions are inevitably carried out. These transactions represent the acceptance from another person (the buyer) of cash, tokens, paychecks and other instruments of payment for a service not provided or returned products. In the case of using a bank card, a special document is drawn up, implying non-cash payment by the bank or, in case of refusal of the service provided (return of products), paperwork for transferring money to the buyer’s bank.

According to the laws of the Russian Federation, all business entities are required to carry out settlement transactions in any form (cash or non-cash) and carry out settlement transactions taking into account the full amount of goods through special registrars. The latter must be registered and have all the necessary documents.

In the process of settlements with customers for services provided or goods sold, business entities must allow participants in the transaction to make payments electronically. In this case, it is advisable to provide at least three different systems to choose from.

Registrar of settlement transactions (cash register)- a special device (technical complex, device) that implements fiscal functions and ensures effective registration of settlement transactions upon the sale of goods (provision of services), transactions for the purchase and sale of banknotes of other countries, registration of goods, and so on.

Passbook- a bound brochure that has been registered with the relevant authorities (tax office) and contains the necessary payment receipts. Another “participant” in cash payments is the cash desk, which is a place (office, premises) where the transfer of valuables, money and cash papers takes place.

Cash payments: features, prohibitions

The complexity and imperfection of tax legislation often gives rise to many questions, most of which relate to cash acceptance:

1. Carrying out cash payments with individuals . In almost all cases, accepting cash from an individual without issuing any documents confirming the purchase of goods is prohibited. The type of document issued largely depends on the following conditions:

- for enterprises on the simplified tax system Acceptance of cash payments for services or goods must be confirmed by the return of a cash register receipt. As an exception, one can cite the provision of certain services to citizens (individuals);

- for enterprises on UTII It is allowed to make payments without using a cash register. In this case, upon the first request of the client (buyer, user of the service), a receipt must be issued. If a person does not require such a document, then there is no need to issue it (it will be legal). As in the previous case, there is an exception here - the provision of services to individuals;

In the case of providing services to individuals (the public), regardless of the UTII or simplified tax system regime, it is necessary either to use the cash register in the usual manner or to provide customers with a receipt from the cash register. Another option is to provide BSO (for all clients, and not just on demand);

It is allowed not to use cash registers and not to present anything at all to the buyer (user of services) in the forms of business activity of UTII and the simplified tax system, if we are talking about trade at a fair or market, in the retail trade of non-food products, the sale of magazines (newspapers) or ice cream.

2. Carrying out cash payments with individual entrepreneurs or LLCs . In the case when it is necessary to adopt from the above structures, it is important to consider:

At enterprises with the simplified taxation system, the use of cash register is mandatory. Upon completion of the transaction, it must be drawn up in accordance with all the rules of the PKO (receipt cash order);

In companies with a UTII form, at the request of the client, they must issue a document drawn up in free form (printing on a computer is possible). The paper must contain the main information - the name of the document, its date of issue and serial number, the full name and TIN of the entrepreneur, the total quantity and name of services, work or goods, the full name of the person who issued the document, the place he occupies and his signature. Payment receipts, sales receipts and other documents can serve as payment paper. The main requirement is the availability of all the information listed above.

As for the BSO, its issuance to individual entrepreneurs or LLCs is not permitted. Transfer of BSO is possible only to those clients who belong to the category of individuals.

3. Entrepreneurs do not always know when to use a cash register. By law, all cash payments and transactions using “plastic” must be carried out using cash registers. As an exception, we can only cite:

Payment of taxes according to the UTII system, as well as work on the principle of the patent system. In this case, a non-standard check is issued, but a regular document confirming the payment;

Providing services to individuals. In this case, instead of a check, a BSO is provided;

Carrying out certain types of activities, for example, selling ice cream, printing press, conducting small retail trade, selling goods at fairs and markets.

If the law requires the use of cash registers, then cash payments are prohibited. The use of cash register directly depends on the type of activity, clients, chosen taxation method, and so on.

The use of cash register does not depend on what OKVED codes are used and in what volumes of goods are sold. By the way, even in a one-time transaction, if cash is provided, a cash register is required (if, by law, the provision of a cash receipt is mandatory).

To avoid purchasing cash registers (for example, in the case of rare cash sales), you can ask the person to transfer funds through a banking institution. To do this, it is necessary to provide the client (buyer) with an invoice with the details according to which the funds are made. In fact, the entrepreneur does not see cash, so there will also be no need to use cash registers.

Possible cash receipt replacements and prohibitions:

1. An invoice cannot be used instead of a cash register receipt, because these papers have different purposes. Thus, an invoice confirms the fact of transfer of goods, and a cash receipt is a document recording the payment in cash. In this case, the invoice can be provided along with the cash receipt, but not as a replacement for it.

2. Sales receipts instead of cash register receipts are also not quoted. The first can only be an addition and be provided along with standard cash register checks. A sales receipt can be issued as a retail analogue of a delivery note. There are situations when the transfer of a sales receipt as a single document is still possible - if there is a patent taxation system (except for activities in the provision of household services) or a tax system based on the UTII principle.

3. The use of debit and receipt orders as a replacement for cash register checks is also prohibited. In this case, a receipt order is a document that must be drawn up in addition to a cash register check in the case where the client is an individual entrepreneur or an organization. As a rule, RKO and PKO are documents for internal use.

4. There is no need to use a cash receipt when sending goods by mail. In case of receiving products in this way, cash is not provided. The payment is accepted by post office employees, and then the funds are transferred to (sometimes transfer of funds in cash is possible).

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At the very beginning, I would like to note that the Civil Code of the Russian Federation does not prohibit making payments in cash if this does not contradict the norms adopted by law. Next, we will consider all the nuances of cash payments both between individuals and legal entities.

How is the cash limit regulated?

The state, represented by the Central Bank of Russia, has set a limit on cash payments. The regulatory act on the basis of which the law determines the procedure for settlements is Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U. This document replaced the previous Instruction No. 1843-U dated June 20, 2007, with some significant changes made to it.

But the maximum limit for settlements using cash has not changed - within the framework of one agreement between the parties to the settlement it is 100,000 rubles. (or the corresponding amount of currency, according to the current Central Bank exchange rate).

PLEASE NOTE! The prohibition on exceeding this figure applies regardless of whether you pay or receive money. But if violations are detected, the party receiving the excess cash is considered responsible.

Limited settlement participants

Who does this restriction on accepting and transferring cash apply to? You cannot transfer amounts exceeding the one hundred thousand limit between:

• legal entities;
• organizations and private entrepreneurs;
• individual entrepreneurs (IP).

Individuals can exchange cash without restrictions. The settlement of enterprises with individuals without business registration is also not limited.

LET'S SUMMARY: The table shows couples in whose employment relationship a cash limit is or is not mandatory.

Nearest forecast

In order to make transparent control over expensive purchases of ordinary citizens (real estate, cars, jewelry), the Russian Ministry of Finance took the initiative to set a limit on the amount for cash payments between individuals. The amount for cash payments under one agreement between individuals is planned to be 300,000 rubles. The changes that are going to be made to Article 861 of the Civil Code of the Russian Federation also provide for punishment in the form of a fine in the amount of the exceeded limit. It was planned that the changes would come into force from the beginning of 2016, however, this project has not yet been considered by the State Duma.

When can you not think about the limit?

The established limits on the amount of cash do not apply:

• when paying wages;
• for social charges, insurance payments;
• when issuing accountable funds;
• for personal expenses of the business owner, money for which is taken from the cash register.

The Central Bank Directive also provides additional types of settlements where you don’t have to worry about the cash limit:

• operations with the help of the Bank of Russia;
• customs payments, taxes and fees;
• loan payments.

IMPORTANT INFORMATION! The new edition of the Central Bank Directive contains an innovation that plays into the hands of banks, but is not entirely pleasant for entrepreneurs. You cannot take cash from the cash register for purposes not mentioned in the special list: you first need to deposit the proceeds to the bank, and then take the required amount from there. In this case, the bank will receive interest for both operations, the state will receive additional control over the movement of funds, and the entrepreneur will receive another complication. However, “Dura lex sed lex” (“The law is harsh, but it is the law”).

If the cash desk of an enterprise or individual entrepreneur received amounts not from their current account, but from other sources (revenue, loans, return of unused accountable funds, etc.), then take cash from this money for settlements not included in the list of the Central Bank, not allowed.

Scope of one agreement

An important clarification regarding the cash limit is that it cannot be exceeded within the framework of one contract.

A contract is a document of agreement between persons (legal and/or natural) about certain actions intended to establish, terminate or change certain rights and obligations of the parties.

The amount of transactions for each such document cannot exceed 100,000 rubles, and the specifics of its conclusion are not taken into account.

1. Type of agreement. It doesn’t matter what the agreement is about - a loan, supply of goods, payment for services - the declared value for payment in cash cannot be more than the limited value.
2. Terms of the contract. Even if the contract involves a long settlement, the specified amount cannot be exceeded.
3. Frequency of payments. Installment plans or other cash payments, divided according to the agreement into several parts, each of which is less than the limit, will not be legal if their amount exceeds 100,000 rubles.
4. Additional obligations. If the contract has an additional agreement or obligations arising from it, for example, penalties, fines, penalties, compensation, they cannot be paid in cash if payment has already been made under this agreement for a limited amount.
5. Registration. One document or exchange of papers between the parties does not matter, the total obligations cannot exceed one hundred thousand in cash.
6. Calculation method. Will an authorized person bring the money, will it be issued at the cash desk - more than 100,000 rubles. “in one hand” is not issued.

Options for allowed combinations

It follows from the text of the Central Bank Directive that the “cache” restriction concerns actions specifically under a single agreement without a limit on time and number of transactions. Let's consider cases when cash payments in excess of the established limit between legal entities and/or individual entrepreneurs are allowed:

• several concluded contracts, even on the same day, can together amount to any amount of cash (but each individually must not exceed the limit);
• an agreement for an amount greater than the established one allows you to pay in cash up to 100,000 rubles, and the rest must be paid by bank transfer;
• An individual entrepreneur can take money from the cash register for his own needs in as much quantity as he deems necessary (this does not need to be formalized in a separate agreement, but only).

The violator will pay more

The Civil Code of the Russian Federation in paragraph 1 of Article 15 defines exceeding the cash payment limit as an administrative offense. If it is revealed by an appropriate check, the party who accepted excess cash will be fined. The sanctions will affect not only the company itself, but also the manager who neglected or abused:

• fine to a legal entity - up to 40-50 thousand rubles;
• fine to the manager - up to 4-5 thousand rubles.

NOTE! The period during which you can fear liability for this offense is 2 months from the date of signing the relevant agreement.

You should be very careful when signing contracts, study all the items under which funds will flow before making a decision on cash payments.

Cash and non-cash payments are 2 forms of circulation of funds on the territory of the Russian Federation. However, when they are used by various categories of citizens and organizations, there are special requirements that must be observed. Otherwise, the guilty person may be held accountable.

What regulates the procedure for organizing cash and non-cash payments in 2018 - 2019

Cash and non-cash payments in the Russian Federation are regulated by the following regulations:

• Ch. 46 Civil Code of the Russian Federation;
• Law “On the Central Bank of the Russian Federation (Bank of Russia)” dated July 10, 2002 No. 86-FZ;
• Law “On the use of cash register equipment...” dated May 22, 2003 No. 54-FZ (hereinafter referred to as Law No. 54-FZ);
• instructions of the Bank of Russia “On making cash payments” dated October 7, 2013 No. 3073-U (hereinafter referred to as instruction No. 3073-U);
• Regulations of the Bank of Russia “On the procedure for conducting cash transactions...” dated January 28, 2018 No. 630-P;
• Directive of the Bank of Russia “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses” dated March 11, 2014 No. 3210-U;
• Directive of the Central Bank of the Russian Federation “On the maximum amount of cash payments and spending of cash...” dated 10/07/2013 No. 3073-U (hereinafter referred to as instruction No. 3073-U).

Legal regulation of cash and non-cash payments: Articles 861 and 862 of the Civil Code of the Russian Federation

Art. 861 of the Civil Code of the Russian Federation opens a chapter that contains general provisions on settlements in the Russian Federation. The main feature of this article is that it clearly defines the subject composition of settlement legal relations, dividing all participants:

• for legal entities;
• non-entrepreneur citizens;
• citizens who need cash payments for business purposes (which include heads of peasant farms and individual entrepreneurs).

Despite the fact that the Civil Code of the Russian Federation pays more attention to non-cash payments, the article contains 2 paragraphs devoted to cash payments, namely:

• if we are talking about payments between citizens that are not related to their business activities, then there are no restrictions on the amounts transferred;
• payments between organizations, individual entrepreneurs and citizens can be made in cash, but taking into account the specifics established by the legislator, namely: based on clause 6 of instruction No. 3073-U within the limit of 100,000 rubles.

According to the requirements of Law No. 54-FZ, on the territory of the Russian Federation, cash payments are allowed only using banknotes and coins issued by the Central Bank of the Russian Federation.

In Art. 862 of the Civil Code of the Russian Federation establishes forms for non-cash payments. These include checks, for collection, for letters of credit, etc. At the same time, the legislator gives the parties to the transaction the opportunity to establish the form of payment independently.

General characteristics of cash payments (instruction of the Central Bank of the Russian Federation No. 3073-U “On the implementation ...”)

The Central Bank of the Russian Federation, in instruction No. 3073-U, clarified all issues regarding cash payments on the territory of the Russian Federation. In this case, the document applies to legal relations arising on the following issues:

• bank payments;
• customs payments;
• cash payments between individuals (not individual entrepreneurs).

The legislator introduces restrictions on the use of funds received by individual entrepreneurs and organizations. According to paragraph 2 of Directive No. 3073-U, they can be used for cash payments exclusively for the following purposes:

• payment of wages to employees;
• payment of insurance compensation;
• transfer of money on account to company employees;
• payment for goods, work performed or services provided;
• for return;
• for personal needs of the entrepreneur that are not related to his activities.

At the same time, credit institutions can use cash payments without restrictions.

Directive No. 3073-U establishes 2 main rules, according to which:

1. Citizens can carry out transactions among themselves using cash without limiting the amounts (clause 5 of instruction No. 3073-U).
2. Organizations and individual entrepreneurs have the right to pay in cash only within the limit of 100,000 rubles. within the framework of one agreement (clause 6 of instruction No. 3073-U).

Let us dwell on the clause “within the framework of one contract”. For example, an organization entered into an agreement for the supply of office supplies for 90,000 rubles. Within 2 months, the agreement amount was chosen. The parties have the right to enter into an additional agreement for 10,000 rubles. within the framework of this contract. It turns out that 100,000 rubles. cash payment under the agreement has already been used (as evidenced by judicial practice, for example, the resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated November 30, 2010 in case No. A28-2959/2010). But if the company signs a new agreement, the limit is reset to zero.

Ban on cash payments in Russia under Law No. 44-FZ

Let us turn to the text of Art. 34 of the Law “On the contract system in the field...” of 04/05/2013 No. 44-FZ (hereinafter referred to as Law No. 44-FZ), which determines the contract price. It does not say that payments in cash within the framework of these legal relations are prohibited.

Moreover, paragraph 15 of Art. 34 provides that the requirements for a fixed price and the form of the agreement may not apply if, for example, it is an agreement with a single supplier. Based on this, we can conclude that cash payments with a single supplier can be used in 2 cases:

1. When concluding a contract, the amount of which does not exceed 100,000 rubles. (Clause 4 Part 1 Article 93 of Law No. 44-FZ).
2. When signing an agreement, the amount of which does not exceed 400,000 rubles, for some organizations in accordance with clause 5 of part 1 of art. 93 of Law No. 44-FZ (for example, physical education and sports).

In all other cases, cash payments are not allowed.

Cash payment: how to keep money in the cash register

All receipts and withdrawals of funds from the cash register must be recorded as receipts and expenditures cash orders. In this case, it is allowed to store small amounts of money in the cash register within the limit, the amount of which is determined independently by the head of the organization in accordance with clause 2 of the Bank of Russia instruction “On the procedure for conducting cash transactions...” dated March 11, 2014 No. 3210-U (hereinafter referred to as instruction No. 3210-U ). It is possible to exceed the limit, for example, during the payroll period.

The receipt order must be signed by the chief accountant, and the expenditure order - by the manager, chief accountant or other authorized person. Documents must be written in clear handwriting or using technical means.

If a power of attorney was used for cash payments, this must be indicated in the expense documents. The original power of attorney remains at the company's cash desk.

All transactions at the cash desk must be recorded in the cash book (clause 4.6 of instruction No. 3210-U), which is laced, numbered and sealed with the organization’s seal. At the end of the working day, the cashier must summarize the transactions performed and write down how much cash is left in the cash register. At the same time, the legislator allows for maintaining the book in an automated way (clause 4.7 of Directive No. 3210-U).

Paying in cash: how to issue money correctly

By agreement of the parties, a representative of the supplier can come to the purchasing organization with a power of attorney to receive cash from the cash register.

Here it is important to determine the fact of payment under the contract: the moment of fulfillment of the payment obligation will be considered the time the money was received in cash by the supplier’s representative, and not the day when this money reached the supplier.

The cashier's algorithm is as follows:

1. Check the execution of the submitted power of attorney. As a rule, it is of a one-time nature and is aimed at receiving funds under a specific agreement. In this case, the document indicates the number and date of the agreement. It is important that all necessary seals and signatures are affixed. The original power of attorney remains with the cashier. It is a document confirming the transfer of money to the supplier for cash payments.
2. Ideally, you should receive a receipt from the supplier indicating that the money has been transferred to him. But in practice, mobile CCPs are rare. In fact, the absence of a receipt does not threaten anything, since the fact of delivery will be confirmed by primary documents, the fact of payment accordingly. But there is a letter from the Ministry of Finance of the Russian Federation dated February 21, 2008 No. 03-11-05/40, which contains an indication that cash payments to account for expenses according to the simplified tax system require receiving a check. In this regard, a situation may arise when the Federal Tax Service, during an audit, deducts expenses for which there is no receipt.
3. Correct execution of the cash settlement order.

Thus, the legislation on cash and non-cash payments has the following specifics: there is a restriction on cash transactions in favor of non-cash transactions for organizations and individual entrepreneurs, while individuals are allowed cash payments without restrictions.

Cash payments between legal entities in 2019 are limited. This is the maximum amount of money in which real money can be used between legal entities and individual entrepreneurs. The magazine "Simplified" has prepared a table that will help you understand the issue.

What you can/can't spend cash on in 2019

In 2019, the limit for legal entities within one contract is 100 thousand rubles. If the amount specified in the agreement exceeds the settlement limit, the balance must be transferred to the counterparty's account by bank transfer.

The question arises: Is it legal for an organization to make payments on the same day with the same counterparty under several contracts, the total amount of which exceeds the established limit? Yes, it is legal if the individual amount for each agreement does not exceed 100 thousand rubles.

Note that when concluding an agreement with an individual, the organization has the right not to comply with the restriction.

For individual entrepreneurs, the limit is also 100 thousand rubles. If a company has entered into an agreement with an individual entrepreneur, then for both of them there is a cash payment limit of 100,000 rubles. Cash settlements between individual entrepreneurs and individual entrepreneurs are also limited to this amount.

There are no restrictions on payment with paper money from individuals. Please note

Articles about small business cash transactions:

Limiting payments to paper money when issuing money on account

The organization has the right to issue any amount to its employee on account. And the employee has the right to spend this amount without taking into account the limitation. For example, for travel expenses.

If an organization issues an accountable amount to pay for goods, work or services under contracts concluded by the organization itself, payment in paper money should not exceed 100 thousand rubles.

The same approach applies to the situation when an employee makes payments on behalf of the organization by proxy.

Do restrictions apply when paying dividends?

Founding organization. Joint stock companies do not have the right to issue dividends in cash from the cash register.

As for LLCs, they can pay dividends in cash, but not from trading proceeds.

The company pays dividends based on the minutes of the founders' meeting. Since the restriction on cash settlements applies only to settlements between counterparties within the framework of an agreement concluded between them, we can conclude that this rule does not apply to the payment of dividends.

However, as practice shows, during on-site tax audits, tax inspectors may think differently and fine the company for issuing dividends from the cash register in excess of 100 thousand rubles.

Therefore, it is safer to pay dividends either in non-cash form or within limits.

The founder is an individual. If the founder is an individual, dividends can be paid to him from the cash register without restrictions on the amount.

For what purposes can legal entities spend cash proceeds?

1. For the payment of wages and social payments (for example, for sick leave or financial assistance).
2. For personal (non-commercial) needs of individual entrepreneurs.
3. For issuing accountable amounts to employees.
4. To pay for goods, works and services (except for securities).
5. To return money for goods, work or services previously paid from the cash register.
6. For payment of insurance amounts (if there are insurance contracts with individuals).

All of the above operations can be carried out only from funds received by the organization’s cash desk as a result of the sale of goods, performance of work or provision of services.

For what purposes can legal entities spend cash received at the cash desk from their current account?

1. To pay the landlord.
2. For issuing loans.
3. To repay loans.
4. To repay interest on loans.
5. To pay dividends

The organization does not have the right to spend trade proceeds generated in the organization’s cash desk for these purposes.

For what purposes can legal entities spend money from the cash register without restrictions?

1. For personal needs of individual entrepreneurs.
2. For wages and social benefits.
3. To issue money to employees on an accountable basis (except for cases when the accountable amounts will be spent on paying for goods or services for the organization).
4. For customs payments.

All other purposes for spending paper money are limited.

Fines for failure to comply with cash discipline

In case of exceeding the limit of paper money settlements between legal entities, liability falls on both the seller and the buyer.

The fine provided for by the administrative code of the Russian Federation for this offense will cost the company in the amount of 40 to 50 thousand rubles.

For the manager - from 4 to 5 thousand rubles.

For what purposes can/cannot cash proceeds be spent in 2019?

Memo: What you can/cannot spend on

Goals	Calculation rules
Purposes for which cash proceeds from the cash register can be spent	Issuance of salaries (other payments) Payment of scholarships Travel expenses Payment for goods (except for securities), works, services Transfer of insurance compensation Payment of amounts for previously paid and returned goods, uncompleted work, unrendered services Payment for personal (consumer) needs of an entrepreneur not related to his business activities Paying employees money on account Issuance of cash when carrying out transactions by a bank payment agent
What you should not spend cash from the cash register on	Property rental Issuance and repayment of loans (interest on them) Transactions with securities Organization and conduct of gambling
Limit of cash payments between legal entities and legal entities, individual entrepreneurs and individual entrepreneurs, legal entities and individual entrepreneurs	100,000 rub. - in relation to payments under one agreement. Limit of 100,000 rubles. works both during the contract period and after the contract period ends. The restriction does not apply to the issuance of amounts to employees on account, payment of wages (other social benefits) and the spending of money by entrepreneurs on personal (consumer) needs, as well as to settlements between legal entities and individual entrepreneurs with individuals

Restrictions on spending cash proceeds

In 2019, there are restrictions on the consumption of cash proceeds. In particular, Directive No. 3073-U clarifies that cash proceeds cannot be spent on transactions with securities, the issuance and repayment of loans (interest on them), and payment of real estate rentals. First you need to withdraw money from your current account.

Example 1. How to record the issuance and repayment of a loan, as well as payment for real estate rental in cash LLC "Success" applies the simplified tax system. In June 2019, the following business transactions were completed: On June 2, Success LLC paid for the rental of real estate (RUB 60,000) in cash; June 9 - issued an interest-free loan to employee A.E. Ermolaev in cash - 20,000 rubles; On June 27, she returned the short-term loan to Riga LLC in cash in the amount of 40,000 rubles. All funds were previously withdrawn from the current account. Let's see how these operations are reflected in accounting: DEBIT 50 CREDIT 51 60,000 rub. - money has been received from the current account to pay rent; DEBIT 76 CREDIT 50 60,000 rub. - the amount of rent from the cash register was given to the lessor's representative; DEBIT 50 CREDIT 51 20,000 rub. - funds from the current account were received at the cash desk for the issuance of a loan to a company employee; DEBIT 73 subaccount “Settlements on loans provided” CREDIT 50 20,000 rub. - an interest-free loan was provided to employee A.E. Ermolaev; DEBIT 50 CREDIT 51 60,000 rub. - amounts from the current account were received at the cash desk to repay the loan received from Riga LLC; DEBIT 66 CREDIT 50 60,000 rub. - the debt under the loan agreement concluded with Riga LLC was repaid.

List of purposes for which money can be given out from the cash register

List of purposes for which paper money can be spent: issuing salaries and other payments to employees, scholarships, travel allowances, insurance benefits, payment for goods, work and services.

In addition, cash proceeds can be spent on purposes such as:

1) payment for personal needs of the entrepreneur not related to business activities.

2) issuing money to employees on account.

Example 2. How an entrepreneur can spend money from the cash register for personal needs Individual entrepreneur L.D. Barsukov works using simplified language. A businessman decided to buy a car for personal use. Can he pay for the car using cash proceeds received from activities on the simplified tax system? Yes, a businessman can spend paper money from the cash register for his own needs, including buying a car. This right is guaranteed to him by paragraph 1 of Article 861 of the Civil Code of the Russian Federation, which states that businessmen, as owners, can withdraw funds, including cash proceeds, for their needs without restrictions. In addition, this possibility is provided for in paragraph 6 of clause 6 of Directive No. 3073-U. When withdrawing funds from the cash register, the merchant needs to issue a cash receipt order for himself. The wording may be: “Transferring income from current activities to the entrepreneur” or “Issuing funds to the entrepreneur for personal needs.” Since this is not a car for business, the entrepreneur L.D. must report the amounts spent. Barsukov doesn't need it. The cost of the car is also not reflected in tax accounting under the simplified tax system.

Limitation of settlements between legal entities, as well as between individual entrepreneurs

The maximum amount of cash payments is RUB 100,000. under one contract.

This restriction on settlements with paper money applies to settlements between firms, organizations and individual entrepreneurs, as well as only between individual entrepreneurs. It will continue to operate under the same contract even after the contract expires. For example, a tenant company’s lease agreement has expired, it has vacated the premises, but it has a debt to the landlord. So, even after the expiration of this agreement, the company will be able to repay the debt in cash only within 100,000 rubles.

In addition, the limit is 100,000 rubles. It does not need to be used for issuing funds to employees on account, paying wages and other social benefits, as well as for spending money on personal (consumer) needs by entrepreneurs.

Example 3. How can an employee spend accountable amounts? Vika LLC applies the simplified tax system. In June 2019, the company gave the employee 300,000 rubles on account. Does he need to comply with the limit of 100,000 rubles? when spending accountable funds? The answer to the question depends on what purposes the employee will spend the money received on. If, using these amounts, he pays for services rendered to him personally (for example, during a business trip), then the limit is 100,000 rubles. no need to comply. And if the employee pays with accountable amounts under contracts concluded on behalf of the company with other legal entities or entrepreneurs, then the limit is 100,000 rubles. should be taken into account within the limits of settlements under one contract (letter of the Bank of Russia dated December 4, 2007 No. 190-T).