Cash only. Calculation with physical in person in cash. Report to tax authorities

In the legislation of the Russian Federation, certain rules for the use of funds in non-cash and cash forms apply to business entities. There are a number of features when paying in cash. In particular, individuals who do not conduct business activities can pay in cash without restrictions. Organizations, enterprises and other legal entities, as well as individual entrepreneurs, must follow specially developed mandatory rules.

Innovations in cash payments between organizations

The limit for settlement under one contract remained unchanged and is equal to 100 thousand rubles. Legal entities and individual entrepreneurs have the right to make cash payments in domestic currency in the specified amounts, as well as in foreign or an equivalent amount at the Central Bank exchange rate at the time of the transaction.

Established restrictions

Clause 6 of Bank of Russia Directive No. 3073 lists the conditions under which the above restrictions are observed. They apply:

in relations between participants in monetary settlements within the framework of a civil contract throughout its validity;
When cash is issued by a bank or other credit institution in accordance with agreements on the return of balances, they are transferred to a special account with the Central Bank.

When the cash payment limit does not apply

Limits do not apply when using cash used for the following purposes:

for the issuance of salaries and other payments from the salary fund, including social benefits;
for consumer purposes of an individual entrepreneur not related to his economic activities;
for reporting to company employees.

Changes have been made to allow unlimited use of the cash balance for individual entrepreneurs and small business representatives who are legal entities.

Calculation of the maximum amount of cash balance in the cash register

Today, calculating the cash balance limit at the enterprise's cash desk is not mandatory for small businesses. Nevertheless, in order to ensure the safety of property and for the operational management of cash flows, organizations are recommended to calculate the cash balance limit in the cash register, approve it with the appropriate order and scrupulously implement it.

The maximum amount of cash balance in the cash register is established by order of the manager and is strictly observed

Application of instructions from the Central Bank for cash payments

For companies and entrepreneurs, the Bank of Russia has determined the conditions for cash payments (Instructions No. 3210-u). The operation of the cash register, organized by management, is mandatory. Enterprises are recommended to comply with the established limits on the cash balance at the end of the working day (clause 2 of the Central Bank Instructions).

If the rules are violated, the company may lose the ability to leave cash in the cash register. To maintain cash documentation, only documents in the form established by the State Statistics Committee of the Russian Federation (Resolution No. 88) are used.

Rules for conducting cash transactions

It is required to process cash transactions using receipt and debit orders. Such documentation is maintained by an accountant or cashier of the enterprise. It is also permissible for the manager to issue orders if he is engaged in settlement transactions (clause 4.2 of the Instructions).

The enterprise clearly defines the circle of employees allowed to make cash payments (manager, accountant or cashier). They record all completed cash transactions and make sure to enter the necessary information into the cash book.

Changes in the design of cash documents

In paper format, PKO and RKO are drawn up by hand or using special software, the signature of the responsible person is affixed personally.

Cash documents in electronic form are processed on a computer using coding to prevent unauthorized intervention. This will prevent them from being distorted or losing important information. An electronic signature is placed (Federal Law No. 63). Corrections in cash documents are not allowed.

The manager is responsible for ensuring maximum data protection to ensure reliable safety of documentation in any format.

Settlements with legal entities under agreement

Cash payments are made between legal entities on the basis of the provisions of Article 128 of the Civil Code of the Russian Federation; these relations are the object of rights. During such interactions, cash can move freely between legal entities.

In certain cases, certain restrictions may apply. The CBR Instructions state that “cash” can only be used in accordance with established rules. By decision of the company, only funds can be spent for settlements with partners, in particular, for mutual settlements with product suppliers.

For settlements with legal entities, a limit of 100 thousand rubles has been established. This limit is taken into account for each transaction under a separate agreement.

Payment procedure for legal entities and individuals

Cash payments to individuals are not limited by limits (clause 5 of the Instructions). However, it should be noted that such freedom of action applies only to relations with citizens who are not entrepreneurs (clause 1 of the Guidelines).

Establishing a payment limit for an LLC and its structural division

Organizations and enterprises have the right to make cash transactions between separate divisions. The transfer of money is carried out by issuing a cash receipt order according to the procedure established by the enterprise. It is also observed when receiving cash from structural divisions.

There are no limits established between the parent company and its divisions, but nothing is said about the absence of restrictions. If we are guided by clause 3 of Article 55 of the Civil Code of the Russian Federation, we can draw a logical conclusion: divisions are not legal entities, which means that restrictions do not apply to them.

How should payments be made to individual entrepreneurs?

If cash payments are made between a legal entity and an individual entrepreneur, compliance with the limit is mandatory. This is how the movement of the cash supply is controlled and abuses in the form of concealment of income are not allowed. Indeed, in business, the exchange of money can mean the completion of mutually beneficial transactions in which both parties receive a certain profit. The easiest way to do this is with cash, but it is almost impossible with non-cash payments.

Is the amount of payment for individuals regulated?

It is worth noting that if one of the parties to a monetary relationship is an individual, i.e., an ordinary citizen, both parties to the transaction may not comply with the settlement limit. However, the Ministry of Finance of the Russian Federation has more than once started talking about setting limits for individuals in order to control the expensive acquisitions of citizens. It is planned to set a limit on cash within 300 thousand rubles. The initiators of this innovation propose to amend Article 861 of the Civil Code of the Russian Federation, namely, a penalty in the form of a fine equal to the difference between the limit and the excess amount of revenue from the sale of goods or services.

Release from restrictions

As mentioned above, business entities are exempt from restrictions on cash transactions in a number of cases.

Payment of wages.
Insurance and social charges.
Issuance of funds on account.
For personal needs of the owner of a company or individual entrepreneur.

In addition, the Central Bank in its Guidelines names additional cases that exclude cash limits:

transactions involving the Central Bank;
customs, tax duties;
loan payments.

With such a seemingly democratic attitude, the CBR Instructions contain innovations that are much more beneficial for banks, but not at all for entrepreneurs.

To use cash in cases not specified in the special list, it cannot be taken from the company’s cash desk. In the new year, you first need to deposit the required amount to the bank, and only after that withdraw the necessary cash.

Thus, the state gets the opportunity to control the flow of funds, and the Central Bank receives interest for completed transactions. As for the entrepreneur, he does not win anything, but only acquires unnecessary problems and incurs additional expenses.

Who is responsible for violating limits?

An inspection by a regulatory body may reveal violations that are defined in clause 1 of Article 15 of the Civil Code of the Russian Federation as an administrative offense. In such a situation, the party who received cash in excess of the established norm will be fined, and responsibility lies not only with the company, but also with the manager.

The company (legal entity) will pay a fine - from 40 to 50 thousand rubles.
Official (head of the enterprise) – from 4 to 5 thousand rubles.

The period within which claims for infringement can be brought is 2 months from the date of conclusion of the contract.

There is also a prohibition on the use of cash from funds received from sources such as loans, return of unused accountable funds.

Features of limiting cash circulation

The limit limiting the amount of cash movement is determined within the framework of the agreement concluded between the two entities.

Standards within 100 thousand rubles. must be observed in any form of agreement, regardless of the subject of the agreement (loan, payment for a service or product, supply of products).

The limit is valid throughout the duration of the contract. Even if cash payments are made in several tranches, their total amount should not exceed the established limit.

If there are additional agreements in the contract regarding the payment of compensation, fines, penalties, and penalties, they cannot be made in cash if a limited amount has already been used by that moment.

Exceeding the limit value

Going beyond the limits is only acceptable in certain cases.

Several contracts have been concluded between business entities, then for each of them it is allowed to pay in cash for 100 thousand rubles.
If the agreement specifies the amount of funds exceeding 100 thousand rubles, only the limit amount is paid in cash, and the balance is transferred by bank transfer.
An individual entrepreneur is allowed to use any amount for personal purposes; no contracts or monetary transactions are needed for this: it is enough to issue a cash order for issuing money.

Responsibility for violations committed

To protect yourself from administrative liability, you need to pay special attention to all the details of the contract, study every clause related to the movement of cash, and only after that begin real actions.

The limits for cash payments between legal entities and individual entrepreneurs currently amount to 100 thousand rubles. At the same time, the legislation and procedures for conducting cash discipline checks at an enterprise have not changed for decades. Therefore, in order to avoid penalties, it is enough to carefully study the regulations of the Bank of Russia regarding the procedure for working with cash and not exceed the payment limits established by law.

You will need

- cash receipt;
- sales receipt;
- strict reporting forms;
- 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 the general system (OSNO) and the simplified system (USN), the cash method of income recognition is used, 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 making cash payments, in addition to a cash receipt, customers are also given a sales receipt, which contains detailed information about the 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 building 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 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 of retail trade, which is covered by UTII and the simplified tax system or OSNO should be applied to it.

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 between both 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).

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 maximum 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 in 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.

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.
Terms of the contract. Even if the contract involves a long settlement, the specified amount cannot be exceeded.
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.
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.
Decor. One document or exchange of papers between the parties does not matter, the total obligations cannot exceed one hundred thousand in cash.
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 as he sees fit (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.

FOR YOUR INFORMATION! 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 deciding on cash payments.

In business activities, organizations that carry out cash payments through their cash desk do not always use cash register equipment (CCT), but make do with issuing a cash receipt order. Also, some organizations in some cases issue sales receipts or strict reporting forms (SSR). Let's consider in which cases the use of cash registers is mandatory, and in which cases it is possible to issue a BSO or sales receipt to the buyer, how to correctly formalize transactions for accepting cash from legal entities, what sanctions are provided for non-use of cash registers and violation of the procedure for conducting cash transactions.

The procedure for handling cash in cases of sale of goods, performance of work or provision of services is regulated in relation to:

application of cash registers - Federal Law No. 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” (hereinafter referred to as the Law on the Application of Cash Register Equipment);
application of BSO - Decree of the Government of the Russian Federation of May 6, 2008 No. 359, which approved the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment (hereinafter referred to as the Regulations on settlements without the use of cash register systems);
the maximum value of cash settlements between legal entities - Directive of the Bank of Russia dated June 20, 2007 No. 1843-U (hereinafter referred to as Directive No. 1843-U).

According to paragraph 1 of Art. 2 of the Law on the application of cash register equipment, cash register equipment is used without fail by all organizations and individual entrepreneurs when they make cash payments in cases of sale of goods, performance of work or provision of services. This provision of the Law does not apply to organizations and individual entrepreneurs that:

As you can see, only a limited number of organizations and individual entrepreneurs can not use cash register systems for cash payments.

However, the Law on the Application of Cash Register Obliges the use of cash register equipment only in cases of cash payments for goods sold, work performed and services provided. In other words, settlements that do not fall under the category of trading operations can be processed without the mandatory use of cash register systems. Such calculations include, for example, calculations for the borrower to pay the principal amount of the debt under a loan or pledge agreement, interest for the use of borrowed funds, penalties (fines, penalties), as well as settlements with accountable persons for the employee to return the balance of accountable amounts to the organization’s cash desk.

We note that according to clauses 3 and 13 of the Procedure for conducting cash transactions in the Russian Federation (approved by the Decision of the Board of Directors of the Bank of Russia dated September 22, 1993 No. 40; hereinafter referred to as the Procedure):

To make cash payments, each organization must have a cash register and maintain a cash book in the prescribed form;
accepting cash in cash register organization is carried out according to cash receipt orders;
acceptance of cash by organizations when making settlements with population is carried out with the mandatory use of CCP.

As follows from the last paragraph, cash payments are not aimed at legal persons This is confirmed, for example, by Art. 492, 493 of the Civil Code of the Russian Federation, which states that from the moment the seller issues a cash or sales receipt or other document confirming payment for the goods to the buyer, a retail purchase and sale agreement is considered concluded, under which the seller undertakes to transfer to the buyer goods intended for personal, family , home or other non-business use. Legal entities are organizations engaged in business activities that involve the systematic receipt of profit (Article 2 of the Civil Code of the Russian Federation).

In addition, as can be seen from the above rules of the Procedure, when accepting cash to the cashier The organization issues a cash receipt order. There may be an opinion that operations for accepting money from legal entities for goods, works, and services sold can be processed using a cash receipt order without using a cash register. However, it is not. From the above norms, the only conclusion that follows is that there are restrictions on the part of the legislator, the essence of which is to minimize cash payments between legal entities. This conclusion is confirmed by clause 2 of the Procedure, which states that enterprises make settlements on their obligations with other enterprises, as a rule, in non-cash through banks.

However, it is impossible to completely eliminate cash payments between legal entities and, therefore, such payments must be carried out in accordance with the Law on the Application of Cash Register Systems, i.e. with the mandatory use of cash register equipment. It should be noted that the Law itself does not establish the dependence of the use of CCP on goals acquisition of goods, works, services.

In addition, the Law on the use of cash registers does not divide buyers into individuals and legal entities, but only determines the moment and case of application of cash registers. So, according to Art. 5 of this Law, organizations using cash register equipment are required to issue to buyers (clients) when making cash payments at the time of payment cash receipts printed by cash register equipment.

The conclusion on the mandatory use of cash register systems for cash payments between legal entities is confirmed by the Plenum of the Supreme Arbitration Court of the Russian Federation in Resolution No. 16 of July 31, 2003 “On some issues of the practice of applying administrative liability provided for in Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, for non-use of cash registers.” Paragraph 3 of the Resolution states that the scope of regulation of the Law on the application of cash register systems is cash payments, regardless of Who And for what purposes makes purchases (orders services), and courts should keep in mind that cash registers must also be used in cases where cash payments were made with an individual entrepreneur or organization (buyer, client).

As you can see, with regard to the use of cash registers for cash payments for transactions with the sign of trade, the norms of the Law on the use of cash registers and the Procedure are identical - cash registers must be applied mandatory. As for the rules for conducting cash transactions, they are regulated only by the Procedure, which means that when accepting cash directly to the organization’s cash desk, it is necessary to issue a cash receipt order.

Thus, for the correct execution of cash payments between legal entities, it is necessary to proceed from the following:

The selling organization, carrying out transactions that have the characteristic of trading, is obliged to use cash registers and issue to customers, including legal entities, cash receipts or BSOs equivalent to cash receipts, or sales receipts and other documents confirming the receipt of funds for goods, work, services ( at the buyer's request);
The selling organization, making cash payments for goods sold, work performed, services rendered directly through its cash desk, must register the receipt of cash with cash receipt orders and fill out the cash book.

In other words, the seller organization, when receiving funds from the buyer - a legal entity, must enter and issue a cash receipt directly to its cash register and issue a cash receipt order for the amount entered in this check. This position is confirmed in the letter of the Federal Tax Service of Russia for Moscow dated June 22, 2005 No. 22-12/44690. Please note that it is possible to identify a buyer - a legal entity - by presenting them with a power of attorney to receive goods, accept work or services, make payments and receive payment documents.

Thus, if the seller organization carries out cash payments using cash registers, which are located in trading floors, sales offices and other premises that are not a specially equipped cash register of the organization, where money is accepted by sellers or cashiers, draw up cash receipt orders for each receipt No funds are required from the buyer. In this case, at the end of the working day (shift), cash receipt orders are issued for the total amounts of revenue deposited by each of the sellers or cashiers-operators at the cash desk of the selling organization.

If the cash desk of the selling organization receives revenue both directly from sellers or cashiers-operators, and from buyers - legal entities, separate cash receipt orders are drawn up for each type of receipt:

for amounts of revenue received from sellers or cashiers-operators - at the end of the working day (shift) when they are handed over to the cash desk of the selling organization;
for the amount of proceeds received from each of the buyers - legal entities - at the time of such receipt; When making payments to each of these customers, a cash register receipt will be issued using the cash register located directly at the cash register.

If the seller organization carries out settlements with both the population and legal entities directly through its cash desk, the processing of cash receipts can be organized as follows:

Let us note that the Federal Tax Service of Russia issued a letter dated June 10, 2011 No. AS-4-2/9303, in which it considered the procedure for making cash payments, which does not provide for the preparation of a separate cash receipt order when receiving money from a legal entity. In particular, the said letter states that “monies received from a legal entity to pay for goods will be reflected in the Z-report of the selling organization, compiled based on the results of the CCP work shift. The sales organization's revenue received during the day must be capitalized by the enterprise's cashier by drawing up a cash receipt order and corresponding entries in the enterprise's cash book. At the same time, the amount of revenue must correspond to the readings of cash totaling counters and the cash register control tape.”

In connection with the above, the procedure used by the selling organization for accounting for funds when making cash settlements with legal entities must be fixed in the accounting policy.

Note that when making cash payments directly through the cash register, the selling organization in accounting can reflect revenue received from the population and registered with a general cash receipt order without using account 62 “Settlements with buyers and customers” by a direct accounting entry in the debit of account 50 “Cashier” and account credit 90 “Sales”. Such correspondence is provided for by the Chart of Accounts and the Instructions for its use.

If the selling organization uses account 62 to reflect settlements with the population, then, in the author’s opinion, it follows analytically:

“Counterparty” - indicate “Retail trade, work performed, services provided to the population”;
“Agreement”—indicate the Z-report number.

In this case, the necessary methodological requirements for analytical accounting for account 62, established by the Chart of Accounts and the Instructions for its application, in particular the construction of analytical accounting in order to obtain the necessary data on buyers (customers) and payment documents, will be met.

Separately, we note that, in the opinion of the Federal Tax Service of Russia, expressed in letter dated June 20, 2005 No. 22-3-11/1115 “On the use of cash register systems”, in the event of receiving an advance (prepayment) for future supplies of goods, performance of work and provision of services CCP should be used, since there is a connection with these types of calculations.

Example. The ABVG organization sells office furniture and, along with non-cash payments, carries out cash settlements with both legal entities and the public. Proceeds from buyers - legal entities and the population - go directly to the cash desk of the ABVG organization. The ABVG organization takes into account the revenue received from the population without using account 62.

During the working day, the cashier of the ABVG organization accepted revenue from the population in the amount of 900 rubles. and buyers - legal entities in the following amounts:

LLC "BAM" under contract No. 11 in the amount of 1200 rubles;
Aladdin LLC under contract No. 31 in the amount of 1,500 rubles;
LLC "Solnyshko" under contract No. 27 in the amount of 700 rubles.

The total revenue for the working day was 4,300 rubles.

In the accounting of the ABVG organization, cash settlement transactions will be reflected in the following accounting entries:

D 50 - K 62, subaccount "BAM LLC/agreement No. 11" - 1200 rubles. — reflects the receipt of revenue for goods sold to the buyer - a legal entity; basis - cash receipt order No. 1 and Z-report (the amount of revenue received from the buyer - a legal entity, was included in the total amount of revenue reflected in the Z-report);

D 50 - K 62, subaccount "Aladdin LLC/agreement No. 31" - 1500 rubles. — reflects the receipt of revenue for goods sold to the buyer - a legal entity; basis - cash receipt order No. 2 and Z-report (the amount of revenue received from the buyer - a legal entity, was included in the total amount of revenue reflected in the Z-report);

D 50 - K 62, subaccount "Solnyshko LLC/agreement No. 27" - 700 rubles. — reflects the receipt of revenue for goods sold to the buyer - a legal entity; basis - cash receipt order No. 3 and Z-report (the amount of revenue received from the buyer - a legal entity, was included in the total amount of revenue reflected in the Z-report);

D 50 - K 90 - 900 rub. (4300 rub. - (1200 rub. + 1500 rub. + 700 rub.)) - the receipt of revenue from retail trade is reflected in the form of the difference between the total amount of revenue indicated in the Z-report and the amount of revenue received from customers - legal entities .

Four entries will be made in the cash book for cash receipt orders:

No. 1, 2, 3 - for the amount of revenue received from each of the buyers - legal entities, i.e. for 1200, 1500 and 700 rubles;
No. 4 - for the total amount of revenue received from individuals, i.e. for 900 rub.

The cashier will attach cash receipt orders No. 1, 2, 3, 4 and Z-report to the cash report.

Control over the use of CCP

Control over the use of cash register systems is carried out by tax authorities and internal affairs bodies. Article 7 of the Law on the Application of CCT establishes, in particular, that tax authorities:

exercise control over the completeness of revenue accounting;
check documents related to the use of cash register systems;
conduct checks on the issuance of cash receipts by organizations and individual entrepreneurs;
impose fines on organizations and individual entrepreneurs in the cases and in the manner established by the Code of the Russian Federation on Administrative Offences.

So, according to Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, non-use of cash registers, as well as refusal to issue, at the request of the buyer (client), a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant product (work, service)) entail a warning or the imposition of an administrative fine on citizens in the amount of 1500 to 2000 rubles; for officials - from 3,000 to 4,000 rubles; for legal entities - from 30,000 to 40,000 rubles.

In turn, internal affairs bodies interact with tax authorities when exercising control functions within the limits of their competence.

Limitation of cash circulation established for legal entities. Monitoring compliance with correct cash handling

Regulation and control of cash circulation in the Russian Federation is entrusted to the Central Bank of the Russian Federation (Bank of Russia).

In the Regulations on the rules for organizing cash circulation on the territory of the Russian Federation dated January 5, 1998 No. 14-P, approved by the Board of Directors of the Bank of Russia on December 19, 1997, protocol No. 47 (hereinafter referred to as Regulation No. 14-P), and the Procedure is specified , that all organizations, regardless of their organizational and legal form and areas of activity, are obliged to store available cash in bank institutions, do not have the right to accumulate cash in their cash registers for future expenses and are obliged to hand over cash received at the cash registers to bank institutions.

At the same time, organizations are allowed to keep cash in cash registers within the limits established by the banking institutions serving them, and to spend the cash proceeds received at the cash desk for purposes provided for by law and permitted by the banking institutions serving them. Such purposes include, for example, the economic needs of the organization, travel and entertainment expenses.

The requested amount of the cash balance limit in the cash register is calculated by the organization independently based on data on the amounts of revenue for the last three months and payments made (except for wages and social payments) for the same period. The cash balance limit in the cash register is calculated using form No. 0408020 “Calculation for establishing a cash balance limit for an enterprise and issuing permission to spend cash from the proceeds received at its cash desk” (hereinafter referred to as the Calculation). The Calculation also provides the purposes for spending funds from the proceeds received by the organization. The calculation is certified by the signatures of the head and chief accountant of the organization. The bank's servicing institution analyzes the Calculation and sets a cash balance limit for the organization, signed by the head of this bank institution.

In addition, the Bank of Russia is taking measures to limit the amount of cash payments. Thus, according to Directive No. 1843-U, at the moment the limit on cash payments between legal entities, entrepreneurs, a legal entity and an individual entrepreneur should not exceed 100,000 rubles. At the same time, the conditions of this restriction are the implementation of cash payments within the framework of one agreement and connection with business activities. It is not in vain that the legislator points out the connection with entrepreneurial activity, thereby emphasizing the need for limited participation of legal entities in cash payments, as already mentioned.

Control over the procedure for working with cash in terms of limiting cash circulation between legal entities is assigned to banking institutions. Regulation No. 14-P, among other things, establishes the rules for organizing the circulation of cash and recommendations for checking whether organizations comply with the procedure for working with cash.

In particular, clause 2.14 of Regulation No. 14-P states that “bank institutions, in order to maximize the attraction of cash to their cash desks through the timely and complete collection of cash proceeds from enterprises, at least once every two years, check compliance with the procedure determined by the Bank of Russia conducting cash transactions and working with cash...". The inspection is carried out in accordance with the Recommendations for the implementation by credit institutions of inspections of compliance by enterprises with the procedure for working with cash, which are the Appendix to Regulation No. 14-P.

Organizations that do not comply with the procedure for conducting cash transactions and handling cash are subject to liability measures provided for by legislative and other legal acts of the Russian Federation. For example, in Art. 15.1 of the Code of Administrative Offenses of the Russian Federation provides for sanctions for the following offenses related to working with cash:

If these violations are established, the amount of the administrative fine is 4,000-5,000 rubles for officials, and 40,000-50,000 rubles for legal entities.

Application of BSO. Control over the use of BSO

As already noted, when providing services to the public, organizations issue BSOs, which are equivalent to cash receipts, instead of cash receipts.

When using BSO, you must be guided by the Regulations on settlements without cash registers. BSO forms are produced by printing or generated using automated systems. Moreover, such systems must contain protection against unauthorized access, identify, record and save all transactions with the BSO, and also have functions to protect its unique number and series for at least 5 years.

The BSO must contain all the mandatory details established by clause 3 of the Regulations on settlements without the use of cash registers. It should be noted that the list of details is open, therefore an organization (individual entrepreneur) has the right to independently supplement the BSO with other details that characterize the specifics of the service provided.

Such details may be, for example, a service code in accordance with the All-Russian Classifier of Services to the Population OK 002-93, an organization logo, artistic design in the form of drawings on the subject of the service, rules for the provision and use of the service, time and place of provision of the service, name (address) of the site , which contains a description of the service.

Please note that previously the BSO forms were approved by the Russian Ministry of Finance in agreement with the State Interdepartmental Expert Commission on CCP. Now, according to the Regulations on settlements without the use of cash register systems, organizations and individual entrepreneurs develop BSO forms independently, with the exception of cases where, in accordance with the legislation of the Russian Federation, federal executive authorities are vested with the authority to approve BSO forms.

Currently, BSO forms approved by federal executive authorities exist, in particular, in relation to services for the transportation of passengers and luggage by road and urban ground electric transport, as well as in relation to services provided by cultural institutions.

When providing services to the population for which BSO forms are approved by federal executive authorities, organizations and individual entrepreneurs are required to use these very BSO forms.

Failure to issue a BSO, equivalent to a cash receipt, is the basis for bringing an organization (individual entrepreneur) to administrative responsibility for making cash payments without using a cash register in accordance with Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, information on sanctions for which was indicated earlier.

It is worth keeping in mind that according to the position of the Federal Tax Service of Russia, expressed in letter No. AS-4-2/9303, “when determining the list of services, one should be guided by the All-Russian Classifier of Services to the Population OK 002-93...”. When providing services to the population that are not listed in OK 002-93, CCP is applied in the generally established manner.

Settlements using payment cards are equivalent to cash payments.

With the exception of payment agents carrying out activities to accept payments from individuals, as well as credit institutions and bank payment agents operating in accordance with the legislation on banks and banking activities.

The list of organizations and types of activities to which this rule applies is established in paragraph 3 of Art. 2 of the Law on the Application of CCP.

Chapter 26 “Taxation system in the form of a single tax on imputed income for certain types of activities” of the Tax Code of the Russian Federation.

This position is adhered to by the Federal Tax Service of Russia in letter dated September 8, 2005 No. 22-3-11/1695 “On clarification of the legislation on the use of cash register equipment.”

Z-report - a report when working with cash registers. It is removed mainly once at the end of the shift. The Z-report indicates the total amount of money received at the cash desk during the shift, i.e. revenue.

The chart of accounts for accounting the financial and economic activities of organizations and the Instructions for its application were approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.

To simplify the example, other documents established by the legislation of the Russian Federation and mandatory for preparation when using CCP are not indicated.

Regulation No. 14-P.

The procedure for conducting cash transactions in the Russian Federation.

Instruction No. 1843-U.

Cultural institutions are recognized as: cinema and film distribution institutions, theatrical and entertainment enterprises, concert organizations, philharmonic groups, circus enterprises and zoos, museums, parks (gardens) of culture and recreation, including exhibition services and artistic design and physical culture and sports services (conducting sports and entertainment events) (clause 6 of the Regulations on settlements without the use of cash register systems).

For cash payments within the framework of one agreement between organizations, individual entrepreneurs and individual entrepreneurs, individual entrepreneurs and organizations, there is a limit of 100,000 rubles. In this case, the frequency and number of payments does not matter.

When the limit of 100,000 rubles does NOT need to be observed:
For settlements with individuals
For various payments to employees (salary, stipend, etc.)
When issuing accountable funds to an employee, provided that he uses them, for example, for business trips or business needs.
But if an employee pays with accountable money under contracts concluded by him under a power of attorney on behalf of the organization, then the limit must be observed.

In general, if your activity initially involves conducting monetary transactions in amounts over 100,000 rubles, then, of course, it would be wise to use non-cash payments. Next, we will consider several interesting situations related to compliance with the cash payment limit.

1. ADDITIONAL AGREEMENT TO THE MAIN AGREEMENT

If you want to cheat and conclude additional agreements to the contract, believing that each such agreement will be considered a separate contract, and you will go beyond the limit of 100,000 rubles, then nothing will come of it - you will face an administrative fine.

2. LIMIT WHEN CONCLUSING SEVERAL CONTRACTS OF THE SAME TYPE

Very often, entrepreneurs, making one transaction, try to bypass the cash payment limit by concluding several similar agreements. If the papers clearly show your goal to bypass the limit in this way, then you are guaranteed a fine.

But you can avoid disputes with the tax authorities. To do this, it would be reasonable, when dividing a contract into several contracts with a cost not exceeding 100,000 rubles, to make distinctions for different volumes, type of goods, delivery times, amounts, and at the same time it is better not to carry out calculations simultaneously for such contracts.

3. LIMIT IN THE ABSENCE OF A WRITTEN AGREEMENT

It is a common practice when the supplier issues an invoice for payment and then ships the goods to the buyer using an invoice without drawing up a written agreement between the parties (the so-called one-time purchase and sale transaction). In such cases, the cash payment limit is calculated for each shipment of goods, i.e. According to one such invoice, the amount of goods cannot exceed 100,000 rubles.

4. LIMIT FOR LONG-TERM CONTRACTS

The cash payment limit for a long-term contract is the same 100,000 rubles for the entire period of its validity. That is, if one-time deliveries of goods are made during the year, then the total amount of such deliveries should not exceed this limit.