Produced as cash. How much is the limit for cash payments between legal entities and individuals?

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

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

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

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

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

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

There are no restrictions on payment with paper money from individuals. Note,

Articles about small business cash transactions:

Limiting payments to paper money when issuing money on account

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

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

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

Do restrictions apply when paying dividends?

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

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

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

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

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

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

For what purposes can legal entities spend cash proceeds?

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

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

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

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

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

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

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

All other purposes for spending paper money are limited.

Fines for non-compliance with cash discipline

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

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

For the manager - from 4 to 5 thousand rubles.

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

Memo: What you can/cannot spend on

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

Restrictions on spending cash proceeds

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

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

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

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

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

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

2) issuing money to employees on account.

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

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

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

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

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

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

Responsibility for cash payments between legal entities arises if the limit on the amount of payment under one agreement is exceeded. The norms of the Code of Administrative Offenses of the Russian Federation also provide for liability for other violations of the procedure for working with cash. Read more about this in our article.

Exceeding the limit by legal entities and violating payment rules: statute of limitations for bringing to responsibility

Responsibility for exceeding the cash payment limit is provided for in Part 1 of Art. 15.1 of the Code of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation) together with a number of violations established order. This provision provides for liability for cash payments in excess of the established limit in the form of a fine. A fine for violation of cash payments can be imposed on both the official and the organization. Fines for violating the cash payment limit for legal entities have an upper limit of RUB 50,000.

Administrative cases regarding violations of cash payments are considered:

• tax authorities (part 1 of article 23.5 of the Code of Administrative Offenses of the Russian Federation);
• in rare cases - by courts (clause 1.1 of article 23.1 of the Code of Administrative Offenses of the Russian Federation).

Statute of limitations for bringing to administrative responsibility for violation of cash payments is 2 months (Article 4.5 of the Code of Administrative Offenses of the Russian Federation). In accordance with paragraph “b” of Part 1 of Art. 24.5 of the Code of Administrative Offenses of the Russian Federation after its completion, issuing a ruling on a fine is not allowed. Thus, it is impossible to hold accountable for violating the limit on cash payments beyond the deadline.

The statute of limitations for this violation must be counted starting from next day after its commission (clause 14 of the resolution of the Plenum of the RF Armed Forces “On some issues ..." dated March 24, 2005 No. 5, hereinafter referred to as resolution No. 5). If the fact of prosecution is discovered outside the term, the contested decision is subject to cancellation (see, for example, the resolution of the 9th AAC dated October 28, 2014 No. 09AP-42198/14) or the court excludes the relevant episodes from its reasoning (the resolution of the 13th AAC dated 03/03/2016 No. 13AP-1221/16).

Application of liability in the form of a fine to an official: who is responsible for the correct conduct of cash transactions in the organization

Based on paragraph 15 of Resolution No. 5, liability under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, both an organization and an official who is entrusted with the responsibility to ensure compliance with the established procedure can be involved simultaneously.

Responsibility for organizing accounting rests with the head of the organization in accordance with Art. 7 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ (hereinafter referred to as Law No. 402-FZ). Specific responsibilities for document preparation are contained in job descriptions approved by the manager and can be assigned to:

1. On officials, specified in regulations Central Bank of the Russian Federation (for example, chief accountant, cashier, clauses 4.2, 4.3 and other instructions No. 3210-u).
2. If there are no named positions on the staff - to the manager (clauses 4, 4.2 of instruction No. 3210-u).
3. To other officials, if indicated in job description. As an example, we can cite the decision of the Leningrad Regional Court dated December 12, 2012 No. 7-721/2012: fine under Part 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation was applied to the territorial manager, whose duties, according to the job description, included control over the preparation of external and internal reporting.

IMPORTANT! In accordance with paragraph 26 of the resolution of the Plenum of the Armed Forces of the Russian Federation “On some issues ...” dated October 24, 2006 No. 18, if accounting is carried out by a third party, this circumstance cannot serve as a basis for releasing the head of the organization from administrative liability, since it is he who is responsible for proper accounting.

Violation of the cash payment limit

In accordance with Art. 9 of Law No. 402-FZ, each event of economic life is documented in a primary accounting document. The rules for handling cash are regulated by the instructions of the Central Bank of the Russian Federation “On cash payments” dated 10/07/2013 No. 3073-U (hereinafter referred to as instruction No. 3073-u) and “On the procedure for conducting cash transactions...” dated 03/11/2014 No. 3210-U ( hereinafter referred to as instruction No. 3210-y).

Implementation settlement transaction in cash is limited to the amount established by clause 6 of instruction No. 3073-u: 100,000 rubles. or the equivalent of this amount in another currency under one contract. At the same time, the law does not prohibit carrying out several settlements between the same persons under different agreements for a total of a larger amount, provided that:

• for each of the agreements, cash payments do not exceed 100,000 rubles;
• each of the contracts has an independent subject, i.e., at a minimum, it allows you to determine the name and quantity of the goods in accordance with clause 3 of Art. 455 of the Civil Code of the Russian Federation.

For example, in one of the cases, a situation arose when settlements were carried out between the same persons within one day under different agreements, in total amount exceeded the established limit. The court canceled the decision to hold the organization liable (see resolution of the 20th AAS dated January 20, 2016 No. 20AP-7487/15).

According to Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, it is possible to be held accountable for other violations when handling cash.

Non-receipt of funds

One of the most common violations in practice is the failure to post money to the cash register - a violation of clause 4.6 of Directive No. 3210-U.

One of the proofs of this violation may be an act test purchase, drawn up by the tax authorities when checking the use of cash register systems. In such a situation, non-receipt may result in the fact that when issuing a cash receipt to the buyer, there is no relevant information about the transaction in the organization’s documents (see Resolution of the 9th AAS dated October 22, 2015 No. 09AP-41654/15). The argument that the procurement act is one of the operational-search activities is rejected by the arbitration courts on the basis of clause 19 of the resolution of the Plenum of the RF Armed Forces “On some issues...” dated October 24, 2006 No. 18, which refers to the admissibility of the procurement act as evidence .

The resolution of the Supreme Court of the Russian Federation dated February 17, 2015 No. 301-AD14-6145 in case No. A29-1732/2014 states that the failure to reflect cash proceeds received on the same day in the cash book in itself indicates that cash was not received at the cash register.

The absence of a cash book also forms part of the non-receipt of funds (Resolution of the 11th AAS dated March 24, 2016 No. 11AP-400/16). Most often this violation is recorded in separate divisions who are also required to keep cash books, despite the absence of a direct rule indicating this (see also the resolution of the 14th AAS dated January 18, 2016 No. 14AP-9902/15).

Violation of the procedure for storing available funds and exceeding the cash limit

Spending funds received at the cash desk for purposes not specified in clause 2 of instruction No. 3073, instead of depositing them into a current account, is a violation of the storage procedure, since instead of leaving money in the cash register, they are spent on unintended purposes (resolution of the 3rd AAS dated March 22, 2016 No. 03AP-736/16).

The accumulation of cash in the cash register in excess of the limit occurs when funds in an amount exceeding the cash balance limit established in the organization (clause 2 of instruction No. 3210-U) are not deposited into the current account at the end of the working day.

If a limit is not established in numerical terms, it is considered zero. Accordingly, all cash must be kept in a current account, otherwise there is a violation of the limit (Resolution of the 1st AAS dated December 11, 2015 No. 01AP-7731/15).

Appealing a decision to impose a fine

Powers to draw up protocols and issue decisions on bringing to justice under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation are assigned to the tax authorities (Article 23.5 of the Code of Administrative Offenses of the Russian Federation).

Decisions can be appealed to the administrative and judicial procedure. In the arbitration court, such cases are considered through simplified proceedings, since maximum size The fine for them is 50,000 rubles. for organizations (individual entrepreneurs are liable equally with officials, Article 2.4 of the Code of Administrative Offenses of the Russian Federation). In this regard, the application must present maximum argumentation without relying on holding in-person court hearings.

Appeals against decisions on the merits are limited to the appellate instance, since in accordance with Part 5.1 of Art. 211 of the Arbitration Procedure Code of the Russian Federation when imposing a fine of less than 100,000 rubles. review in the cassation instance is possible only on the grounds provided for in Part 4 of Art. 288 of the Arbitration Procedure Code of the Russian Federation (based on the presence of procedural violations). No substantive review is carried out. This is stated, for example, in the resolution of the Supreme Court of the Supreme Soviet of February 15, 2016 No. F02-467/16 in case No. A78-11041/2015.

So, the Code of Administrative Offenses of the Russian Federation provides for sanctions for a number of violations when working with cash: exceeding the maximum payment amount during settlements, violating the storage procedure and the cash balance limit, failure to receive cash amounts. In all of the above cases, the measure of liability is applied by the tax authorities. When appealing decisions, it is necessary to take into account the features of simplified arbitration proceedings, as well as limited opportunities cassation procedure for this category of cases.

Cash payments between legal entities are limited. Most companies prefer to pay their counterparties non-cash, transferring money from one account to another, but in some cases it is appropriate to do so in a different way. Let's talk about the restrictions in force in 2019.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

Legislation

The Civil Code of the Russian Federation calls paper money a separate legal object (Article 128), they have free circulation on the territory of Russia, and restrictions can only be introduced by introducing instructions, laws and other acts.

Cash transactions are transactions carried out upon transfer paper bills. Banks are not involved in this process, but the process is recorded using a cash register.

Such payments are made in accordance with Bank of Russia Directive No. 3210-U of 2014. Government bodies oblige all enterprises to have a cash register and use it in accordance with established rules.

To maintain cash register records, it is assigned responsible person, which should familiarize itself with the above document, since violation will entail penalties. Cash register keeping is regulated Federal law No. 54 of 2003.

Thus, when making payments to individuals, all entrepreneurs and organizations are required to issue one of the following documents:

• strict reporting form (SSR);
• cash receipt.

The amount of the check is not limited if it is issued to an individual.

If the client does not ask for a check, this does not deprive the legal entity of the obligation to issue it.

When setting the limit, the Bank of Russia took into account the currency in which settlements were made. In general, the regulator does not restrict the movement of foreign currency and allows settlements to be made in it. In practice this rarely happens.

What are the restrictions?

First of all, the targeted spending of funds received by the cash desk of individual entrepreneurs and legal entities for services, work, and goods sold is limited.

It is prohibited to spend them on purposes other than:

• payment of wages, maternity leave and sick leave to employees;
• issuing accountable funds to employees (for example, for travel allowances);
• refund for undelivered goods or unprovided services;
• payment for goods and services.

These restrictions are specified in paragraph 2 of the corresponding instructions of the Central Bank of the Russian Federation. That is, organizations are free to spend their own funds on their own obligations.

Entrepreneurs must only remember that expenses for personal needs are limited as follows: they require registration as taxable income.

Let's give an example: an individual entrepreneur takes money from the cash register, which he will spend on personal needs. In this case, the cashier issues a debit order, issues funds, and the entrepreneur pays personal income tax on the specified amount.

Operations that must be carried out only using funds received at the cash desk when withdrawn from the current account:

• under lease agreements;
• for organizing gambling;
• when issuing loans;
• when purchasing securities.

A limit has also been set for cash payments between legal entities in 2019.

The amount is limited to settlements within one agreement:

• 100 thousand Russian rubles;
• an amount in foreign currency equivalent to 100,000 rubles. at the exchange rate of the Central Bank of the Russian Federation on the date of the transaction.

If the operation involves issuing or receiving a loan, the rule remains unchanged.

It is appropriate to conclude agreements between legal entities for different transactions. Inspection authorities can examine the subject of contracts if they are concluded between two identical legal entities. Sanctions will not be long in coming if the item in them is identical to another.

Firstly, the transaction can be considered formal. Secondly, the tax authority may begin an audit due to concealment of overvaluation. As a result, the legal entity will be punished with a fine.

Another case: the movement of cash between the main enterprise and its branches and structural divisions. When issuing money, the cashier issues a debit order in the established form. In this case, operations are not limited in any way, as stated in paragraph 6 of the Directive of the Central Bank of the Russian Federation.

Limits do not apply to calculations:

• with the customs service;
• with the Federal Tax Service;
• with banks in accordance with the law.

Particular attention should be paid to cash management documents. They were approved by the State Statistics Committee of Russia back in 1998 (Resolution No. 88).

The list includes:

№	Title of the document	Unified form	Document Page Format
1.	Cash receipt order	KO-1	A5
2.	Cash receipt order	KO-2	A5
3.	Logbook cash documents	KO-3	A4
4.	Cash book	KO-4	A4
5.	Accounting book for outgoing and incoming cash	KO-5	A4
6.	Inventory report	INV-15	A4
7.	Inventory inventory of securities	INV-16	2A4

In addition to the responsible cashier, the fulfillment of cash accounting obligations is monitored Chief Accountant and the head of the organization (division). The participation of other employees in processing paperwork and tracking cash flow is not permitted.

Let's talk about how the limit rules work within one contract:

• if payment is made in installments, the total amount should not exceed 100,000 rubles;
• the duration of the contract does not matter, even if it is concluded for several years;
• It is also considered a violation to transfer cash through a trusted person;
• the subject of the agreement does not play a role in concluding the transaction;
• if the amount paid for services or goods is 100,000 rubles, then all penalties, penalties, additional payments and compensation under the contract can only be transferred to the counterparty’s bank account;
• When drawing up an agreement, bank details must be indicated, even if payments are made only in cash.

The propagation of restrictions is a special topic that requires explanation.

Who does it apply to?

The Directive of the Bank of Russia, according to which cash flows are recorded, stipulates who specifically is subject to the above-described restrictions.

The table indicates the presence and absence of a limit when carrying out transactions between various participants:

In this case, legal entities and individual entrepreneurs formalize the transaction as follows:

• if they are a seller, issue a check every time they accept cash, including to individuals and legal entities;
• if they are buyers, issues a power of attorney for the employee responsible for the transaction to identify the company.

If cash is accepted at the cash desk, a receipt order and the cash book is filled out.

Remember, concluding several contracts into one with cash payment is absolutely legal, it is unacceptable if they describe the same item with the same counterparty.

Responsibility for violation

Failure to comply with the rules and violation of the law is subject to a fine in accordance with Article 15.1 of the Code of Administrative Offenses of the Russian Federation. The tax service monitors compliance with the Directive of the Central Bank of the Russian Federation.

It doesn't matter when the violation was discovered. No more than two months should pass from the moment of concluding a transaction in which a violation of the law is traced.

Fines are set in the following amounts:

If a violation is detected, a fine will be simultaneously imposed on both one and the other side of the transaction. At the same time, it is not divided into two. This rule is also written down in Article 15.1 of the Code of Administrative Offenses of the Russian Federation.

Compliance with legislation and thorough familiarization with the regulatory framework is the primary task of responsible officials, including managers.

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

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

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

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

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

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

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

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

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

According to the requirements of Law No. 54-FZ, the use of cash payment only using banknotes and coins issued by the Central Bank of the Russian Federation.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

In all other cases, cash payments are not allowed.

Cash payment: how to keep money in the cash register

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

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

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

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

Paying in cash: how to issue money correctly

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

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

The cashier's algorithm is as follows:

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

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

Legal entities can pay each other in two ways: cash and non-cash. From this article you can learn how settlements between legal entities occur in cash.

To begin with, it is worth noting the features of cash payments:

1. An organization that sells products or provides services is required to issue its clients with the documents required by law. These may be commodity or cash receipts, as well as strict reporting forms. Also, the transaction must be recorded in the cash register mechanism regardless of whether the customer asked for a cash document.
2. Settlements between legal entities persons must be accompanied by registration of parishioners. Also, organizations must maintain cash books in which all receipts and expenditures are recorded.

In accordance with the law, all companies and entrepreneurs must use cash register equipment. However, there are exceptions in which there is no need to use cash registers:

• They provide various services to the population, and instead of checks, they issue strict reporting forms to customers;
• Due to its location or due to the specific nature of the activity, they can pay in cash without using cash registers;
• They are taxpayers under UTII.

More information about strict reporting forms

As mentioned above, companies can issue strict reporting forms to their clients instead of checks. It is worth considering their content and features of their use.

The forms must contain all the necessary details specified in normative legal acts. The details provided will directly depend on the specifics of the company’s activities.

If the organization is engaged in the provision of services, the form must contain information in accordance with the classifier. The rules for the provision of services and the address of the company’s website may also be specified.

The company can develop the form itself; there are no forms prescribed by law. The exception is companies providing services such as passenger transportation. For them, the form must be drawn up in accordance with the established format.

Strict reporting forms can be issued in both paper and electronic formats. The main condition when creating forms in in electronic format is that software must ensure the protection of documents from use by third parties. It is also extremely important that the computers on which the forms are processed and stored must be sufficiently reliable. Strict reporting forms must be stored in the organization for at least five years (both in paper and electronic form).

Cash turnover limit

IN Lately Non-cash payments are becoming increasingly popular. However, in some cases it is simply impossible to pay cashless, so you have to resort to cash payments.

The legislation of our country establishes a limit for cash payments. The limit for cash payments between legal entities in 2017 is no more than one hundred thousand rubles per contract. However, this restriction does not apply to:

• Payment of wages;
• Issuance of cash on account.

The restriction applies in case of settlements between:

• Companies;
• Entrepreneurs and companies;
• Several entrepreneurs.

If the contract is concluded for an amount of more than one hundred thousand rubles, the payment will need to be divided into two parts:

• Pay one hundred thousand in cash;
• The rest of the amount should be paid by bank transfer.

What to do if you exceed the limit

In practice, the following violations regarding exceeding limits are encountered:

• Cash is not received in full;
• Exceeding the established limit for each individual transaction;
• The cash register has accumulated funds exceeding the cash limit.

If the audit reveals at least one of these violations of the company, the company will have to pay a fine of forty to fifty thousand rubles.

Examples of cash payments

If the counterparty is an individual, this limit may not be observed.

More information about cash payments can be found in.

Features of cash payments in accounting

There are four methods of cash payments between legal entities in 2017:

• Through cash registers;
• Through strict reporting forms;
• Without cash documents (in cases permitted by law);
• Entrepreneurs under preferential tax regimes (UTII and patent system) may not use cash registers in some cases.

Cash registers may not be used for calculations in which strict reporting forms are used in the following cases:

• Sale of securities;
• Small scale retail trade;
• Sale of various products in cases where revenue does not exceed fifty percent of total income;
• Selling tickets for public transport;
• Providing students and teachers with meals;
• Trade at markets and fairs;
• Sale of drinks on tap, loose vegetables, ice cream.

In accordance with the law, the obligations of all entrepreneurs and organizations include:

1. Registration of all used cash registers at the tax office;
2. Issuing cash receipts to customers at the time of payment;
3. Maintaining and ensuring the safety of documents related to the purchase and registration of cash registers;
4. Providing access to cash register equipment to inspection authorities.

Report to tax authorities

Legal entities, when making payments to each other, must fill out receipts and also maintain a cash book. Typically, tax authorities check whether organizations perform these actions correctly. Tax office Maybe:

• Check whether the profit received is calculated correctly and completely;
• Control the procedure for cash payments;
• Check that the paperwork used when using cash registers is filled out correctly;
• Control the issuance of checks;
• Fining companies if a violation is discovered.

Credit organization instead of the tax office

Credit institutions with which businessmen cooperate should check whether the organization complies with the established cash payment limit. They must check whether the company complies with established cash discipline requirements.

Return