Cash turnover between legal entities. Legislative and regulatory acts. Transactions with non-residents

You will need

- cash receipt;
- sales receipt;
- forms strict reporting;
- invoice/act of completion of work.

Instructions

The documents that must accompany any cash receipts depend on the type of activity of the individual entrepreneur or company, as well as on the applicable tax regime. When using common system(OSNO) and simplified taxation (USN) the cash method of income recognition is in effect, therefore, when paying in cash, it is necessary to issue a cash receipt to the buyer. In this case, the cash register that prints checks must have a fiscal memory and be registered with the tax office. It is necessary to issue cash receipts for purchases by individuals and legal entities. In the latter case, you will also need a delivery note (for the sale of goods) or a certificate of completion (for the provision of services) and an invoice (when working on OSNO and highlighting VAT in the cost of goods and services).

Often, when paying in cash, in addition to a cash receipt, customers are also given a sales receipt, which contains detailed information about purchases made. Its issuance is optional, but buyers often ask for it. However, now many retail outlets issue cash receipts that contain the names of the goods. Thus, the need to issue sales receipts disappears.

In some cases, individual entrepreneurs or companies can do without cash receipts and issue strict reporting forms (SSR) to customers. Moreover, regardless of the tax regime. One copy is issued to the buyer, the second remains with the seller. This opportunity is provided for individual entrepreneurs and companies that provide services to the public. For example, BSO includes tickets, tour packages, travel passes, receipts, work orders. BSOs have a prescribed form and must be printed in a typographical manner. Their issuance must be recorded in a special journal.

Entrepreneurs and LLCs on UTII can only issue sales receipts to customers, as well as a receipt for a cash receipt order (PKO). Sales receipts do not have a strictly established form and do not have to be ordered from a printing house. Thus, sales receipts are not strict reporting forms. Nevertheless, there is a list of details that must be contained in the sales receipt. This is the name and number of the document, the issuing date, the details of the individual entrepreneur or LLC (name, INN, OGRN or OGRNIP), the name of the purchased goods or services, the purchase amount and the signature of the person who issued the check.

There are often situations in which an entrepreneur can combine two tax regimes in his work. For example, a company sells Construction Materials. When they are sold to individuals who are making repairs at home, their activities fall under imputation and they may be limited to issuing sales receipts. But when they sell goods wholesale to other legal entities that purchase them for resale, the seller is required to provide them with a sales receipt. In the latter case, his activities do not fall under the concept retail, to which UTII applies and the simplified tax system or OSNO must be applied to it.

In what cases are cash payments between individual entrepreneurs and individual entrepreneurs possible?

Cash payments between individual entrepreneurs and individual entrepreneurs are possible, but are significantly limited by current law. The maximum permissible amounts of such payments and the purposes for using cash are determined. About this and other rules for cash payments in cash read further in our article.

Types of payments: cash and non-cash

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

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

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

Cash payments between individual entrepreneurs and LLCs

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

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

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

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

Purposes for which you can spend cash

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

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

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

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

Calculation with physical face cash

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

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

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

Cash payments between individuals

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

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

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

Rules for making cash payments

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

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

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

Setting a cash limit for individual entrepreneurs

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

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

You can exceed the established limit in several cases:

on days when wages and other social payments are paid;
days that are holidays, weekends or non-working days, provided that cash transactions are carried out on such days.

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

Rules for preparing cash documents for individual entrepreneurs

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

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

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

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

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

Maintaining an individual entrepreneur's cash book

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

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

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

Application of an individual entrepreneur cash register

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

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

Until July 1, 2018, individual entrepreneurs who:

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

In the latter case, individual entrepreneurs must provide customers with a document that confirms the deposit of cash. Such a document is a strict reporting form, which contains the name of the seller, his address and TIN, the date of payment, the amount, the name of the work (product, service) for which the payment was made.

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

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

Cash payment limit between legal entities in 2016

The limit for cash payments between legal entities in 2016 is RUB 100,000. (Clause 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013). But it is not always clear when to reach this limit.

Cash settlement limit between legal entities in 2016, if no agreement was drawn up

The cash payment limit between legal entities in 2016 is valid within the framework of one agreement. But companies do not always draw up a written contract. It happens that the supplier issues an invoice for payment and then ships the goods using the invoice. But this does not mean that you can pay in cash in such a situation without restrictions. IN in this case it is still considered that the companies have entered into a purchase and sale agreement (resolution of the Moscow District Arbitration Court dated July 21, 2015 No. F05-9033/2015).

The agreement does not have to be concluded in the form of a single document signed by the parties. If the supplier has issued an invoice indicating the name and quantity of goods, then this document is an offer, that is, an offer to conclude an agreement. Payment of the invoice is by consent (clause 3 of Article 434 of the Civil Code of the Russian Federation). Consequently, you can pay for goods in cash if their invoiced value does not exceed 100,000 rubles. This was confirmed to us by the Bank of Russia.

It happens that a company has an agreement with a supplier. And besides this, the company receives goods on separate invoices, which do not contain references to the contract. Inspectors add up the total cash payment for all shipments. If it exceeds the limit, tax authorities impose a fine of up to 50,000 rubles. (Part 1 of Article 15.1 of the Code of Administrative Offenses of the Russian Federation). In such situations, it is possible to avoid the fine, since the invoices do not contain a reference to the contract. The judges agree that with this design these are separate one-time deliveries (ruling of the Third Arbitration Court of Appeal dated April 9, 2013 in case No. A33-18496/2012). But it's safer to total amount cash payments with the supplier did not exceed 100,000 rubles. This will save you from a fine and trial.

Example
The company entered into a supply agreement with the supplier chocolates. Under this agreement, the company paid in cash for goods worth RUB 50,000. In addition, the company purchased from this supplier a batch of halva worth 70,000 rubles. The parties did not formalize the contract for these goods. Therefore, it is safer to pay in cash for an amount not exceeding RUB 50,000. (100,000 - 50,000).

That is, the limit on cash payments between legal entities in 2016 must be observed regardless of whether there is a written agreement with the counterparty or not.

Cash settlement limit between legal entities in 2016 for similar contracts

Some companies enter into similar contracts in order to increase the amount of cash payments. For example, instead of one loan agreement, they sign several loan agreements with the counterparty, each for an amount of less than 100,000 rubles. In such cases, during audits, tax authorities sum up cash payments for all contracts and fine for violating the limit. It is possible to challenge the fine in court (ruling of the Tenth Arbitration Court of Appeal dated September 7, 2015 in case No. A41-27520/15, more details). Although from the explanations we received from the Bank of Russia, we can conclude that the limit must be calculated separately for each agreement.

To reduce the risk of claims, it is better to enter into contracts with different conditions: different assortment, cost, terms and conditions of delivery. For loan agreements, it is safer to provide for different amounts, interest rates, and loan repayment terms. It is also safer not to carry out settlements under several contracts at the same time.

Therefore, consider the cash settlement limit for each agreement separately, even when the company enters into several agreements with the counterparty.

Important!
When to comply with the cash payment limit between legal entities in 2016
1. Limit 100,000 rub. used in settlements between companies and entrepreneurs. If a company or entrepreneur has entered into an agreement with an individual, the limit may not be observed.

2. The limit is valid even after the end of the contract. For example, when repaying a debt that the buyer did not manage to pay during the term of the contract.

3. The limit applies to any payments under the agreement: payment of the principal debt, interest or penalties.

Cash settlement limit when paying dividends

There are no clear rules for dividends, so the question arises about the limit on cash payments. Specialists from the Central Bank of Russia answered this question for us.

If the founder of the LLC is an organization, it is safer to transfer dividends to a current account. Or issue cash in an amount not exceeding RUB 100,000.

The cash payment limit is valid within the framework of the agreement. The company pays dividends on the basis not of an agreement, but of the minutes of the meeting of participants. Therefore, we can conclude that formally the cash limit does not apply to the issuance of dividends.

Tax authorities may think differently during audits. Moreover, in the list of payments for which the limit does not apply, dividends are not indicated (clause 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013). Therefore, if a company pays dividends in cash, it is safer to give the founder an amount of no more than 100,000 rubles.

If the founder, an individual, receives dividends, they can be paid in cash without restrictions (clause 5 of Bank of Russia Directive No. 3073-U dated October 7, 2013).

For joint stock companies special rule. They must transfer dividends by bank transfer (Clause 8, Article 42 of the Federal Law of December 26, 1995 No. 208-FZ).

It turns out that you need to comply with the 100 thousand limit when dividends are issued in cash to the founders - legal entities.

Cash payment limit when issuing on account

The company has the right to issue any amount to the employee on account. The cash payment limit does not apply in this case (clause 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013).

However, if an employee pays for goods or services for the company, cash payments can only be made up to RUB 100,000. Specialists from the Bank of Russia explained that the limit must be observed if an employee uses cash to make payments under agreements with organizations or entrepreneurs that he has entered into on the basis of a power of attorney. Or under other agreements that the company has signed with counterparties. For example, if an employee purchases goods for a company on the basis of a power of attorney, you can pay the supplier in cash no more than 100,000 rubles.

If the settlements are not related to contracts concluded on behalf of the company, the limit does not need to be applied. For example, if an employee on a business trip paid for dry cleaning services.

Example
The company sent an employee on a business trip to purchase equipment. The accountant gave him 135,000 rubles for the report. The employee entered into an agreement with the seller based on a power of attorney and paid RUB 135,000 in cash. If the tax authorities discover this, they have the right to fine both the buying company and the seller in the amount of up to 50,000 rubles.

That is, you can issue and return accountables in any amount. The cash payment limit between legal entities in 2016 does not apply here. But it applies to the accountable’s purchases.

Cash payments between companies, businessmen or individuals are made in two options - cash and non-cash. Each of them is used in situations where it is considered most appropriate. Let's consider the features of settlement operations in different situations.

Cash and non-cash payments

Domestic legislative norms allow transactions in cash between:

enterprises;
businessmen;
companies and individual entrepreneurs;
companies or individual entrepreneurs with individuals.

At the same time, depending on who the transactions are between, there are strict restrictions on the amount of funds used in settlements. Thus, individuals who do not have individual entrepreneur status can operate with any amounts in transactions between themselves. There are no limits set for cash payments by enterprises and individual entrepreneurs with individuals. But in financial interaction between legal entities, as well as between enterprises and businessmen, monetary transactions are clearly regulated.

The maximum amount for one transaction between individual entrepreneurs and legal entities cannot exceed 100,000 rubles. (Instruction of the Central Bank dated October 7, 2013 No. 3073-U). This maximum also applies to agreements carried out in foreign currency. It is important to remember that for cash transactions between companies/individual entrepreneurs, it is necessary to use a cash register registered with the Federal Tax Service.

Cash payments between legal entities and individuals

As already noted, the established limit for cash settlements does not apply to transactions carried out between an enterprise (or individual entrepreneur) and an individual. This directly concerns settlements with customers and clients, i.e. they can purchase a product or service for cash for an amount not limited by law.

In addition, the limit is not taken into account in some situations (for example, payment of customs duties) or in intra-company transactions involving the receipt of the following cash by employees:

money for a report or for a business trip;
salary, social benefits, payments under insurance contracts;
loans.

The issuance of cash for these purposes is not limited by law, but is controlled by the company, and it should be borne in mind that maximum limits are set for travel funds (daily allowances) that are not subject to personal income tax.

Example

An employee of Astra LLC received travel allowances in the amount of 200,000 rubles. RUB 60,000 was used directly for travel expenses. (accommodation, daily allowance), and for 140,000 rubles. an employee (on behalf of the company) concluded and paid in cash an agreement with a counterparty organization. There is a violation of the law that can entail significant fines for exceeding cash payments between legal entities: from an enterprise from 40,000 to 50,000 rubles, from officials from 4,000 to 5,000 rubles. (Part 1 of Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

Entrepreneur cash payments

If an individual is individual entrepreneur, it is subject to restrictions for commercial cash payments with organizations and other individual entrepreneurs.

A businessman has the right to give himself amounts from the cash register that are not limited by the limit, and he can spend them on his personal needs. Payment in cash for each of the transactions concluded by the entrepreneur (except for transactions with individuals - not individual entrepreneurs) should not exceed the established limit of 100,000 rubles.

Example

Individual entrepreneur T.T. Petrov, taking 300,000 rubles from the cash register, entered into a supply agreement for 160,000 rubles. Exceed 100,000 rubles. When paying in cash, it is not possible in this case either. An individual entrepreneur can pay 100,000 rubles in cash, and the remaining 60,000 rubles. should be transferred to the seller by bank transfer.

If an individual entrepreneur pays in cash for his personal expenses not related to commercial activities, this limitation does not apply.

As a rule, business entities practice breaking down such contracts, characterizing in each various conditions or dividing the assortment. It should be taken into account that the court may consider several contracts concluded with one supplier to be a single transaction if they are signed on the same day and paid at a time in an amount of over 100,000 rubles. (resolution of the Federal Antimonopoly Service on case No. A72-3587/2008 dated December 13, 2008).

Cash payments between a legal entity and an individual require the use of a cash register, which transmits information to the Federal Tax Service. This requirement applies to all companies and individual entrepreneurs, except those exempt from the mandatory use of cash registers or those deferred until 07/01/2019.

Cash and non-cash payments with customers

Cash settlements with customers are recorded by cash register. If the buyer is an individual, then no restrictions are set on the purchase amount. When accepting payments from legal entities, you should remember that the settlement limit is 100,000 rubles. also applies to this type of operation. Even with a significant spread in time and payment in installments, the total amount of cash payment within one transaction should not exceed the established maximum.

The fact of purchase is accompanied by the issuance of a cash receipt; when registering a purchase by an enterprise, it is supplemented with other supporting documents ( sales receipt or invoice).

When interacting with customers, you should remember: target orientation funds from the cash register is a mandatory norm. Therefore, if a situation arises with a refund for an item, it is necessary to find out how it was paid for when purchased. If the buyer paid in cash, then the cost of the goods can be returned from the cash register. For non-cash payments (payment by card), the refund is made by transfer to the buyer's bank account.

Very soon, amendments will be made to the current legislation (Law on CCP dated May 22, 2003 No. 54-FZ) regarding applications of cash registers for non-cash payments. According to the adopted amendments to the law, the use of cash register systems is being introduced for non-cash payments with individuals. Cash receipt must be completed no later than next day after payment, but no later than the moment of delivery of the goods. Please note that this requirement does not apply to non-cash payments between legal entities and individual entrepreneurs.