1. In connection with this, the procedure for making cash payments has changed.

2. What has changed in the procedure for cash payments and what points to pay special attention to.

3. What legislative and regulatory acts regulate the procedure for cash payments (with the opportunity to familiarize yourself with these documents).

Effective from June 1, 2014 new order cash payments, approved by the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U “On cash payments.” With the adoption of this document, the previously applied Directive of the Bank of Russia dated June 20, 2007 No. 1843-U “On maximum size settlements in cash and spending cash received at the cash desk of a legal entity or the cash desk of an individual entrepreneur.” So, let's look at what changes have occurred in the rules for cash payments legal entities and individual entrepreneurs since June 2014.

Comparison of the “old” and “new” cash payment procedures

In order to understand what innovations have occurred in the procedure for cash payments since June 1, 2014, I propose to compare the provisions of the Instruction of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U, which entered into force, with the provisions of the previously effective Instruction of the Bank of Russia dated June 20. 2007 No. 1843-U.

Provisions that have changed	New procedure, effective from 06/01/2014. (Instruction No. 3073-U)	The procedure is valid until 06/01/2014. (Instruction No. 1843-U)
1. The purposes for which individual entrepreneurs and legal entities have the right to spend cash received in their cash registers for goods (work, services) sold, as well as received as insurance premiums	Employee benefits included in the fund wages, and social payments; payment of insurance compensation (insurance amounts) under insurance contracts to individuals who previously paid insurance premiums in cash; issuance of cash for personal (consumer) needs of an individual entrepreneur not related to his business activities; payment for goods (except for securities), works, services; issuing cash to employees on account; refund for previously paid in cash and returned goods, uncompleted work, unrendered services. (clause 2 of the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U)	Wages, other payments to employees (including social benefits), scholarships, travel expenses, payment for goods (except for securities), works, services, payments for previously paid in cash and returned goods, uncompleted work, unrendered services, payment of insurance compensation (insurance amounts) under insurance contracts for individuals. (Clause 2 of Bank of Russia Directive No. 1843-U dated June 20, 2007)
2. The maximum amount of cash payments between participants in cash payments (legal entities, individual entrepreneurs)	Cash payments in foreign currency Russian Federation and foreign currency between participants in cash payments within the framework of one agreement concluded between these persons may be made in an amount not exceeding 100 thousand rubles or an amount in foreign currency equivalent to 100 thousand rubles at the official exchange rate of the Bank of Russia on the date of cash payments.Cash payments are made in an amount not exceeding the maximum amount of cash payments in the fulfillment of civil obligations provided for in an agreement concluded between participants in cash payments, and (or) arising from it and executed as in the period of validity of the contract and after its expiration. (clause 6 of the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U)	Cash payments in the Russian Federation between legal entities, as well as between a legal entity and a citizen carrying out business activities without forming a legal entity, between individual entrepreneurs related to their business activities, within one contract concluded between these persons may be made in an amount not exceeding 100 thousand rubles. (Clause 1 of Bank of Russia Directive No. 1843-U dated June 20, 2007)
3. Restrictions on payments from the cash register of legal entities and individual entrepreneurs when making payments for certain transactions	Cash payments in the currency of the Russian Federation between participants in cash payments (subject to the maximum amount of cash payments), between participants in cash payments and individuals on transactions with securities, under lease agreements real estate, on the issuance (repayment) of loans (interest on loans), on the activities of organizing and conducting gambling are being implemented at the expense of cash received at the cash desk of the participant in cash payments from his bank account. (clause 4 of the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U)	Not installed

Changes in the procedure for cash payments from June 1, 2014.

Now let’s look in more detail at each change in the procedure for cash payments from June 1, 2014.

1. Purposes for which it is permitted to issue cash from the cash register

Cash withdrawal Money for the personal needs of an individual entrepreneur is officially enshrined in the new Directive of the Central Bank of the Russian Federation No. 3073-U as one of the permissible purposes for spending cash received at the cash desk for goods, works, and services sold.

Let me remind you that the previously effective Directive No. 1843-U did not contain direct permission for the payment of funds from the cash register for the personal needs of an individual entrepreneur, however, a ban on such payments was also not established. In this regard, doubts arose about the legality of issuing cash for the personal needs of an individual entrepreneur. The new Directive of the Central Bank of the Russian Federation “On cash payments”, effective from 06/01/2014, eliminates these doubts and clearly allows individual entrepreneurs to issue cash for personal needs not related to business activities.

In addition, the new procedure for cash payments specifies payments from the cash register to employees: payments included in the wage fund and social payments, as well as the issuance of cash on account. Previously, in addition to wages, stipends and travel allowances, “other payments to employees” were indicated, which caused discrepancies.

2. Limit amount for cash payments

The maximum amount of cash payments between participants in cash payments (legal entities and individual entrepreneurs) has not changed and remains equal to 100 thousand rubles within the framework of one agreement. However, the Directive of the Central Bank of the Russian Federation, in force since June 1, 2014, clarifies that this restriction applies both during the validity period of the contract and at the end of the contract. For example, if the contract establishes a validity period, and at the end of the validity period the buyer (customer) has outstanding accounts payable, then the payment of this debt will also be subject to a limitation on the amount of cash payments.

! Note: Both the recipient and the payer of funds must comply with the established limit for cash payments. In this case, the limit applies to all payments within the framework of one agreement and does not matter:

• Type of contract. That is, the maximum limit for cash payments must be observed both in relation to payments under the loan agreement and in relation to payments under the contract for the supply of goods.
• The term of the contract and the payment procedure for it. For example, when making cash payments under a lease agreement, the amount of all lease payments should not exceed 100 thousand rubles, even if each payment individually is less than this amount. At the same time, it is allowed to make payments under different contracts within one day, each of which is less than 100 thousand rubles, even if the total amount of such payments exceeds the maximum amount for cash payments.
• Type of obligation: provided for by the contract, an additional agreement thereto, or arising from the contract. For example, it is impossible to pay a penalty under a contract in cash if, together with the principal amount of the contract paid in cash, it exceeds 100 thousand rubles.
• Payment method: through the cash register or through an accountable person.

! The limitation on the maximum amount of cash settlements is established in relation to settlements between participants in cash settlements who are legal entities and individual entrepreneurs. At the same time, in accordance with clause 5. Directive of the Central Bank of the Russian Federation No. 3073-U, cash payments in the currency of the Russian Federation and foreign currency between participants in cash payments and individuals are carried out without limiting the amount.

That is, if an organization or individual entrepreneur has entered into an agreement with an individual, for example, for the rental of property, then the limitation on the maximum amount of cash payments (100 thousand rubles) will not apply to payments under such an agreement.

3. Requirements for the procedure for payments from the cash desk for individual transactions.

Directive of the Central Bank of the Russian Federation No. 3073-U, which came into force on June 1, 2014, introduces a restriction on cash payments from the cash register. Certain species settlements can be carried out exclusively at the expense of money received at the cash desk from the current account:

• on transactions with securities,
• under real estate lease agreements,
• on issuance (repayment) of loans (interest on loans),
• on the activities of organizing and conducting gambling.

This restriction applies to settlements carried out both by legal entities and individual entrepreneurs, and with the participation of individuals. For example, under a real estate lease agreement with an individual, the tenant, who is an organization or individual entrepreneur, can pay rent in cash only if they are withdrawn from the current account.

Responsibility for violations of the cash payment procedure

According to Art. 15.1 of the Code of Administrative Offenses of the Russian Federation “violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in the implementation of cash settlements with other organizations in excess established sizes..." entails the imposition of an administrative fine:

for officials in the amount of 4,000 to 5,000 rubles;

for legal entities - from 40,000 to 50,000 rubles.

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Legislative and regulatory acts

1. Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U “On cash payments”

2. Directive of the Bank of Russia dated June 20, 2007 No. 1843-U “On the maximum amount of cash payments and the expenditure of cash received at the cash desk of a legal entity or the cash desk of an individual entrepreneur”

3. Code of Administrative Offenses of the Russian Federation

Find out how to read the official texts of these documents in the section

♦ Category: , .

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 an agreement between the parties in writing(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 total amount such supplies shall not exceed this limit.

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. 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 the pairs in labor relations which 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 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 cash limit, is that it cannot be exceeded within the framework of one contract.

A contract is a document on an agreement between persons (legal and/or natural) about certain actions, designed to establish, terminate or modify 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. Decor. 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 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 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. Read about this and other rules for making cash payments further in our article.

Types of payments: cash and non-cash

Art. 140 of the Civil Code of the 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 engage in entrepreneurial activity(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 limited liability companies (LLC), can be participants in cash payments, the basic rules for which are enshrined in the directive of the Central Bank of the Russian Federation “On 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 using additional agreements, drawn up by 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 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 non-cash payments.

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 conducting business activities.

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 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 retail outlet that accepts cash. 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 by a specially authorized person - the cashier. IN small organizations they can be led either by the leader 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 accepting money at the cash desk or issuing it from there, a special document is drawn up - cash order, which can be incoming or outgoing, respectively. Such documents can be drawn up by an accountant, cashier or the head of an organization and individually we undertake it ourselves if the above officials are missing.

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

• 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 Chief Accountant 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 registers...” dated May 22, 2003 No. 54-FZ prescribes the use of cash register equipment(KKT). 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 single tax on imputed income;
• provide services to the population;
• trade through vending machines.

In the latter case, the individual entrepreneur in mandatory must provide customers with a document confirming 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. Until such a cash register is registered in tax office it is necessary to conclude an agreement with special operator fiscal data, which 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.

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