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

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 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:

upon payment 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.

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.

Making cashless payments is quite convenient and relatively fast. This does not require additional time spent on preparing banknotes, their design and other features of working with cash. But in the process of work of small entrepreneurs, individual entrepreneurs, situations very often arise when it is unprofitable to transfer funds by bank transfer. This is due both to the transaction amounts and to the counterparties to whom the payment is made. Therefore, in such cases, it is better to choose cash payment for individual entrepreneurs. 2019 was no exception when it comes to holding of this type relationships. Each individual entrepreneur who plans to carry out this type of calculation must be guided by the limits established by the regulations of the Russian Federation, as well as the rules for their implementation, including withdrawals from accounts.

Basics of Cash Payments

The legislation of the Russian Federation does not prohibit settlements between individual entrepreneurs and legal entities or individuals in cash. This norm is presented in Article 861 of the Civil Code of the Russian Federation. In addition, all cash payments between individual entrepreneurs and LLCs or other legal entities are regulated by the Central Bank of Russia, which issued Decree No. 3073-U under the title, which indicates its essence, “On the provision of cash payments” on 10/07/2013. Its norms are also valid in 2019. It includes several points that define the relationship between individual entrepreneurs, LLCs, as well as other individuals, in the process of making cash payments.

But there are exceptions that do not fall under the control of the Central Bank, namely:

calculations, one of the parties to which is the Central Bank itself;
when settlements are carried out to ensure banking operations;
when paying customs duties;
making wage payments, as well as other social payments;
issuance Money individual entrepreneurs for reporting;
withdrawal of cash by an entrepreneur from his account for personal purposes that do not relate to entrepreneurial activity.

Any settlements that an individual entrepreneur makes with individuals are not subject to control. But at the same time, payments between an entrepreneur and an LLC cannot exceed the amount of 100 thousand rubles under one agreement. This rule has been in effect for several years and will continue to be relevant today.

Restrictions on cash payments

That is, the Decree, which controls this area of payments, introduces a system of restrictions on the use of cash during payments between businessmen:

by amount;
according to the purpose of payment.

Amount limit

If we talk about the amount, it has already been said that in this option, an individual entrepreneur can carry out any settlements between LLCs or other forms of legal entities, without exceeding the 100 thousand threshold under one agreement.

There are several features of this limit:

the validity period of the restriction is not determined by the precise period of validity of the contract, but has permanent force in relation to a specific contract;
All parties to the relationship must adhere to the limit, namely the agreement under which this settlement limit is established;
You need to be careful when signing the lease agreement, as well as specifying the terms of payment in it. It often happens that real estate is rented out for a long period. This situation leads to the fact that total amount the payment is quite large. Some landlords require payment for the entire rental period. But in in this case Central Bank limits must also be met. Therefore, if an individual entrepreneur needs to use real estate for long period, then you will have to sign several contracts in which the cash payment amount will not exceed 100 thousand rubles;
Do not confuse the limit on the amount per contract with the daily limit. Throughout the day, an individual entrepreneur can pay with dozens of different partners, including in cash, for any amount in general. The main thing is that under one agreement, payment is only 100 thousand rubles.
if the contract amount is already set at the maximum limit established for cash payment in the contract between the individual entrepreneur and the LLC, then the settlement of additional obligations, such as a fine for a penalty, a penalty or others, cannot be paid. To do this, you will have to draw up another agreement between them or take this possibility into account initially.

In case of non-compliance with the cash payment limit between individual entrepreneurs and LLCs or other legal entities, if this fact is discovered, they will be subject to a fine of 4 to 5 thousand rubles. This norm is specified in Art. 15.1 Code of Administrative Offenses of Russia.

When making cash payments in 2019, an individual entrepreneur must also remember that the purposes to which the money will be sent must also be within the framework of regulations:

payments to hired employees, which are provided Labor Code RF;
accountable money that is provided to pay for the employee’s services;
calculations for insurance compensations;
personal expenses of individual entrepreneurs that are outside the business;
settlement between contractors for goods or services provided to them;
moneyback – refund of money to customers for goods that do not meet the declared quality;
conducting banking operations.

In addition, the Decree identifies a list of types of individual entrepreneur activities that can be paid only after depositing cash into the cash desk and withdrawing it from a bank account:

all payments related to the processing or repayment of a loan;
intra-organizational work;
gambling.

This rule leads to the loss of a certain amount of commission at the bank, which is established by the tariffs for cash withdrawals from the account, but will save thousands on fines for failure to comply with the Central Bank Decree.

Video about limiting: an accountant’s opinion

All transactions that are associated with cash payments between individual entrepreneurs, as well as LLCs or other legal entities, in any case, must be subject to accounting and carried out in accordance with the norms of the legislation of the Russian Federation.

There are several methods for making cash payments:

using cash register and cash register equipment.
using BSO, strict reporting forms, which are used instead of cash receipts. But their issuance is allowed only by those individual entrepreneurs who provide services to the population. The BSO itself does not have a strict form, but only a list of details that must be indicated in it. An entrepreneur independently creates his own strict reporting form for use in his business. It is worth noting that they must be developed exclusively in specialized programs and printed in a typographical manner. It is prohibited to create BSOs in standard applications.
without the use of cash register and any documents, which is allowed in exceptional cases for individual entrepreneurs in accordance with the list of clause 2 of article 2 of 54-FZ. These are entrepreneurs who have a special specificity of activity, and are also located in practically inaccessible places.
without using cash register, which is allowed by individual entrepreneurs who are on UTII or the patent taxation system. They are allowed to issue their clients receipts with all the details of the entrepreneur when paying in cash.

It is these methods that individual entrepreneurs have the right to use to accept cash when making payments to their clients.

Contract limits

It is worth noting that for individual entrepreneurs who fit into the limit of 100 thousand rubles under contracts with individual entrepreneurs, LLCs and other legal entities, they may not open a bank account. But still, if an entrepreneur has daily settlements under several contracts for significant amounts, then it is better to use non-cash payments.

Features of limits on cash payments in 2019 by agreement:

under an additional agreement - this document is an addition to the main agreement, that is, the option to conclude additional agreements for the entire amount is not allowed. Such actions will be accompanied by the imposition of an administrative fine.
under similar contracts, which involves opening several identical contracts for operations that require settlement of more than 100 thousand rubles, that is, splitting the amount. In this case, the control authorities also have the right to impose a fine. But there is a way out, which involves drawing up several contracts in one direction, but indicating various characteristics. For example, quantity, volume, delivery times and others. In addition, if there is a need to draw up such agreements, then better calculations for each of them carry out in different periods so as not to arouse suspicion and not lead employees of control bodies to the need for inspection by such actions.
without concluding an agreement, which requires the work of an individual entrepreneur, as well as cash payments on invoices and after the actual shipment of goods. The legislation of the Russian Federation in this version suggests a limit of 100 thousand rubles for each invoice.
For long-term contracts, despite the validity period of the document, the limit is set in the amount specified by the norms of the Decree of the Central Bank. That is, even if the agreement is signed for several years, its amount cannot exceed 100 thousand rubles.

It is quite difficult to bypass the system, so indeed, when there is a need for frequent settlements with counterparties, the total amount of which exceeds 100 thousand rubles, then opening a bank account and transferring funds through it will be much easier and more reliable.

In any case, all types of transactions must be supported by a document, therefore, in the case of a large number of contracts for cash payments, you will have to spend a lot of time on paperwork, which are automated for non-cash payments.

In addition, some cash payments require mandatory crediting to an account at a banking institution in order to later withdraw and pay. This situation once again confirms that cash should be used only within limits. If the entrepreneur is a large one, then even with a withdrawal fee it will be more profitable for him to open an account and work by bank transfer.

Cash payments may not apply to all transactions. Therefore, you will have to open a bank account.

In all cases of violation, the IP acts as responsible person, who is held liable, as well as a fine of 4 to 5 thousand rubles. Moreover, it does not depend on the amount of transfer. The scope of fines in 2019 is clearly indicated. Their step is not so large, so for those who carry out small transactions with cash without adhering to the limit norms, it will be very unpleasant to pay this amount to the country’s budget due to the small amounts of contracts.

No similar entries found.

Limiting cash payments and establishing the procedure for conducting them falls within the competence of the Central Bank of the Russian Federation. In our article, read about the current limits for cash payments, as well as the intricacies of the procedure for processing payments and cash transactions.

Limit of cash payments between legal entities in 2018 - 2019: regulations on money circulation and settlement procedures

The introduction of restrictions on cash payments is aimed at increasing the efficiency of fiscal control while preserving the ability of their owners to manage financial resources for turnover purposes. Therefore, the cash payment limit is constantly increasing in line with inflation.

Currently, the limit for cash payments between legal entities is RUB 100,000. By establishing restrictions on cash payments, the state introduces not only restrictions on cash payments between organizations, but also permissible norm cash settlement with an individual entrepreneur (IP).

Limitation of cash payments between legal entities is expressed in the following measures:

establishing a limit for cash payments;
limiting cash balances;
definition special order conducting cash transactions.

For violation of restrictions on cash payments between legal entities, administrative liability is provided in the form of a fine. Let us consider the features of the application of restrictive measures and law enforcement practice.

The maximum amount in Russia of the amount paid by organizations through the cash desk in accordance with the instructions on limiting payments. Is it necessary to limit cash payments with individual entrepreneurs?

Basic provisions on calculations are contained in Part 2 of Art. 861 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), according to which, when carrying out business activities, the basis is non-cash money transfers. Payments can also be made in cash, subject to the restrictions established by regulations.

In Art. 82.3 of the Law “On the Central Bank of the Russian Federation” dated July 10, 2002 No. 86-FZ contains an indication that the regulation of settlement relations in terms of introducing various types of restrictions falls within the competence of the Central Bank of the Russian Federation (hereinafter referred to as the Central Bank of the Russian Federation).

The main provisions on cash payments are determined by the instruction 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), clause 6 of which establishes their limitation between legal entities, as well as individual entrepreneurs, by a monetary amount in the amount of 100,000 rubles. within the framework of one contract.

For violation of this requirement, measures are provided administrative responsibility in the form of a fine.

Responsibility for violation of the payment procedure and exceeding the limits of cash turnover in the form of a fine under the Code of Administrative Offenses of the Russian Federation

Art. 15.1 of the Code of Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation) provides for penalties for several types of violations when working with cash:

carrying out settlement transactions in excess of the limit established for this purpose;
failure to register cash receipts;
non-compliance with the procedure for storing available funds (this wording is interpreted differently, including sometimes non-compliance established order carrying out operations);
accumulation of cash in the cash register in excess of the balance limit established in the organization.

The sanction of the article provides for a fine for both officials and legal entities. The maximum fine for an organization is RUB 50,000.

Cash payments can be made with funds received at the cash desk from several sources:

In the form of revenue.
From the current or other bank account of the organization.
In the form of other income (return of accountable funds, transactions, etc.).

As a result of cash transactions at the end of the working day, the amount of cash in the organization's cash desk must remain within the established balance limit.

How much is the cash balance limit? Are there any requirements for an individual entrepreneur?

In accordance with clause 2 of the instruction of the Central Bank of the Russian Federation “On the procedure for conducting cash transactions...” dated March 11, 2014 No. 3210-U (hereinafter referred to as instruction No. 3210-U), banks do not set limits on the cash balance. Organizations do this on their own, using the forecasted amount of revenue to calculate according to the formula given in the appendix to the instruction. Exceeding the limit funds must be deposited into a bank account, with the exception of salary payment days and some other cases (paragraph 8, paragraph 2 of instruction No. 3210-U).

In the presence of separate divisions(OP) there are 2 options for setting the limit:

If the OP deposits cash at the organization's cash desk, the cash balance limit is determined taking into account this OP.
If the OP deposits money into a bank account, the limit is determined separately for the OP. In this case, the OP must keep a copy of the order establishing a cash balance limit for him.

Directive No. 3210-U does not contain rules on the timing of limit revision. In this situation, you can be guided by the letter of the Central Bank of the Russian Federation dated February 15, 2012 No. 36-3/25, which talks about the possibility of changing it at the discretion of the business entity when the volume of revenue changes.

Since June 1, 2014, individual entrepreneurs and small businesses have been exempted from the obligation to set a cash balance limit. However, if they are established, the latter are obliged to adhere to the requirements for compliance with the balance limit and storing money in the account (letter of the Central Bank of the Russian Federation dated December 8, 2014 No. 29-1-1-6/9698).

Registration and confirmation of cash payments

During the working day, cash flow is documented using primary cash documents.

Compilation primary documents accounting is mandatory in accordance with paragraph 1 of Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ. Such a document is drawn up in the approved form simultaneously with the fact that serves as the basis for its preparation (cash transaction), or immediately after its completion. The person who compiled it is responsible for the contents of the document.

According to clause 4.1 of Directive No. 3210-U, cash transactions are formalized with incoming cash orders 0310001, outgoing cash orders 0310002. Forms KO-1, KO-2 were approved by Decree of the State Statistics Committee of the Russian Federation dated 08.18.98 No. 88 along with samples of other cash documents:

log book;
cash book, etc.

These documents are recognized as the only acceptable evidence of settlements with legal entities. Receipts and acts of acceptance and transfer of money in this capacity are not accepted (see the resolution of the Supreme Court of the Russian Federation dated November 9, 2015 No. F01-4309/15 in case No. A28-2955/2015).

Cash documents are signed by an accountant or manager, as well as a cashier and certified by the seal or stamp of the organization (clause 4.4 of instruction No. 3210-U). Thus, despite the absence of a requirement in the law to have a seal (read more about this and the details of the seal in our article at the link: Company letterhead and seal of an organization - samples for an LLC), a legal entity is required to have a stamp or seal to certify cash documents.

Settlements under one contract: controversial issues

The amount of all payments under one agreement, regardless of the number of cash documents drawn up, should not exceed 100,000 rubles. or the equivalent in foreign currency at the rate established by the Central Bank of the Russian Federation on the day of settlement. At the same time, there is no ban on making multiple payments up to RUB 100,000. within 1 day under different contracts, including between the same persons.

In such a situation, a dispute may arise with the tax authority as to whether the will of the parties to the agreements was aimed at circumventing the cash payment limit.

In one of the cases, satisfying the application to invalidate the decision of the tax authority, the 20th AAS indicated that the conclusion of the plurality standard contracts within 1 day with the same persons and assigning contract numbers through a fraction for different goods, volumes and prices do not confirm the completion of one transaction and, as a result, do not indicate that the established limit for cash settlements has been exceeded (resolution of the 20th AAS dated 20.01 .2016 No. 20AP-7487/15). This practice of courts is not isolated.

Limitation of orders by source of funds and purposes

Opportunities for managing funds received at the organization’s cash desk during the day vary depending on the source of their receipt and purposes:

Proceeds from the sale of goods, works, services, as well as insurance premiums can only be spent on paying wages, issuing the individual entrepreneur who owns the cash register, for his personal needs and some other purposes listed in clause 2 of Directive No. 3073-U.
Money received from the organization's current account is used for settlements with legal entities and individual entrepreneurs, operating costs, as well as a number of categories of transactions with individuals (loans, settlements for transferred securities, etc.). See paragraph 4 of instruction No. 3073-U.

Violation of the above procedure (for example, the direction of proceeds for settlements) is qualified under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, despite the absence of a direct indication of such an administrative offense. In this situation, the obligation to keep money in a current account is considered violated. As an example, we can cite the resolution of the 3rd AAS dated March 22, 2016 No. 03AP-736/16, from which it follows that the courts considered it a violation to repay the loan to the founder from funds received not from the current account, but from a cash receipt order.

Restrictions on issuing money to employees on account

The procedure for registering cash issuance

Directive No. 3073-U (clauses 2, 6) provides for the possibility of spending proceeds and insurance premiums to be issued to employees on account without accounting maximum size cash payments. As a rule, such issuance serves the purpose of financing travel expenses and transactions made on behalf of the organization.

In this case, the following documents are drawn up:

An application from the employee in any form indicating the amount of money and the period for which it must be issued, with the resolution of the manager containing his signature and date of affixing. The absence of an application may be considered a violation of the procedure for storing cash, since money issued without reason is equated to free funds that must be kept in the cash register or deposited in the bank accounts of the organization (see resolutions of the 13th AAS dated October 29, 2015 No. 13AP- 20326/15, 12th AAS dated December 23, 2015 No. 12AP-11295/15).
Expendable cash order for issuing money.
Advance report. Within 3 working days upon completion deadline the employee reports on the funds spent, attaching documents confirming the expenses incurred. If the attached documents do not contain the necessary details or they are unreadable, then the organization will not accept the expenses, and personal income tax is payable on the amounts spent (determination of the RF Armed Forces dated 03/09/2016 No. 302-KG16-450).

Restrictions on the disposal and re-issuance of accountable funds

When performing transactions with the issuance of money on account, the following nuances must be taken into account:

The cost limit applies to the employee who received the money on account. Despite the fact that the volume of funds issued in this way is not limited, transactions will be made by the employee on behalf of the represented organization and should not exceed 100,000 rubles in amount. each.
In accordance with clause 6.3 of Directive No. 3210-U, an employee can only have 1 accountable amount. Before receiving a report on it, funds cannot be issued to him for the report.

Regarding whether, in case of non-compliance with this rule, there is a violation under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, the situation is ambiguous arbitrage practice. For example, the resolution of the 15th AAS dated November 24, 2015 No. 15AP-18097/15 states that there is no violation. However, the resolutions of the 13th AAS dated 02/24/2016 No. 13AP-32329/15, the 9th AAS dated 01/19/2016 No. 09AP-54852/15 indicate the existence of grounds for prosecution in accordance with this rule in similar cases. There is no practice of district courts, since cases of administrative offenses involving the collection of a fine of up to 100,000 rubles. are not considered on the merits in cassation proceedings.

Funds in an amount exceeding the cash balance limit are placed in a current account; measures for this are taken by the organization independently (clause 7 of instruction No. 3073-U).

Registration of depositing cash into the bank on behalf of the organization

According to clause 3 of Directive No. 3210-U, free cash must be deposited with the bank directly or through a collection organization.

The order is as follows:

Registration of a power of attorney for a representative of the organization. This follows from clause 10 of the instruction of the Central Bank of the Russian Federation “On the forms of documents used by credit institutions...” dated July 30, 2014 No. 3352-U, according to which, when the depositor presents a power of attorney, its details must be indicated in the announcement for a cash contribution. This document can be sent to the bank in advance or presented directly when depositing money.
Registration of cash receipts.
When depositing money into an account, fill out an announcement for a cash deposit 0402001, which includes the announcement itself, an order and a receipt (clause 3.1 of the regulation “On the procedure for conducting cash transactions...”, approved by the Central Bank of the Russian Federation on January 29, 2018 No. 630-P). The receipt is stored in the organization's documents.

So, the Central Bank of the Russian Federation has established restrictions on the disposal of cash based on the sources of income, intended purpose, as well as the amount of the amount. For individual entrepreneurs, more than soft requirements than for organizations. For violation of the established procedure, administrative penalties are provided.

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 regulations 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 making cash payments by 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	Payments to employees included in the wage fund 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 for 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

The issuance of cash 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: stipulated by the contract, additional agreement to it 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:

on 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: , .

Any economic activity that is carried out cannot be done without various financial transactions related to settlements, both between entities economic activity, and between individuals. Carrying out such calculations is clearly regulated by current legislation, and there is a certain limit. In order to find out what the payment limit is between a legal entity and an individual, you must read this publication.

Participants in settlements

It's no secret that payments are required for the purchase of various goods, services and works. Participants in such transactions are legal entities, individuals, and individual entrepreneurs. They can make mutual settlements with each other in national and foreign currencies. Government bodies, which are called upon to monitor the correct payment of taxes, in order to ensure that tax evasion is minimal, set various restrictions. They are expressed in various restrictions.

It is important to know that various government bodies are also involved in settlements and are classified as legal entities, despite their specific position. But if you look closely at the procedure for various settlements between them and individuals, you can understand that they all go through only banks that are selected through a special tender procedure.
There are two ways of such mutual settlements:

carrying out cash payments;
conducting non-cash payments.

In the first case, the transfer of funds occurs through the cash register, or from hand to hand. In the second case, offsets are carried out through the banking system, by electronic payments, or by payment through banking institutions.

Business entities include individual entrepreneurs and legal entities.

Calculation Limitations

The Central Bank of our country has established some payment restrictions. For 2019 they amount to 100,000 rubles. This is caused by limiting the circulation of cash, and thereby monitoring all financial transactions that occur between legal entities, individual entrepreneurs and individuals. These calculation limitations are caused by two important factors:

so that such mutual settlements do not go into the shadows, and various taxes and fees are paid from them;
to limit the circulation of so-called “black” cash.

Such payment restrictions were introduced back in the late nineties, but the rate on them in the amount of 100,000 rubles was also left for 2019.

It is important to know that between some legal entities, in order to avoid the above restriction, several agreements are concluded under which the amount exceeding the established limit is divided into several parts that do not exceed 100,000 thousand. Such mutual settlements are risky and can lead to the imposition of various financial sanctions by the tax authorities, and it will be difficult to prove your case even in court. In 2019, the amount of penalties for such violations is significant.

It is important to know that entrepreneurs are at risk of violating these rules. This is due to the fact that in the market they can act not only as subjects of economic activity, but also as ordinary citizens who buy various goods for their needs, order services and work for their own benefit.

In order not to cross the line between a simple buyer and an entrepreneur, it is necessary to strictly follow various instructions, and other recommendations given government agencies supervising tax legislation. You can even seek legal assistance and attract qualified lawyers who can subsequently protect you from various penalties.

An individual entrepreneur is a business entity and participates in various business transactions on an equal basis with legal entities. They have the right to open their own bank accounts, conduct cash book, that is, have a cash register, and of course carry out mutual settlements both with individuals. person and legal entity. By the nature of its activities, an individual entrepreneur has a dual legal status, due to the fact that he can act as an individual and as a subject of economic activity. An individual is not a participant in economic activity and acts only as a consumer of various services, which also includes the purchase of goods and various works. From this we can come to the conclusion that the features of mutual settlements between individual entrepreneurs and individuals will be as follows:

between an individual entity and an individual entrepreneur, mutual settlements will take place only in cash, this does not contradict the rules established for 2019;
such payment can be made either by paying in cash or through banking institutions, through a plastic card.

When making payments between an individual and an individual entrepreneur in cash, in accordance with the requirements established for 2019, financial funds must be received at the cash desk, and then capitalized by the individual entrepreneur by entering them into the report to determine the tax base. If payment in money between an individual and an individual entrepreneur occurs through a bank card, then the funds are accumulated in the entrepreneur’s bank account and are also entered into the report for subsequent taxation.

It is important to know that there are no restrictions (limits) between the conduct of mutual settlements between an individual and an individual entrepreneur.

In order to answer this question, it is necessary to understand that legal participants in economic relations do not have the same privileges as entrepreneurs, and all their financial transactions must go through a financial report. In this case, if entrepreneurs are not required to have bank accounts, then legal entities are required to have them.

Individuals, on the contrary, are not subject to any limit related to restrictions on cash transactions. From this we can come to the conclusion that, as in the case of individual entrepreneurs, mutual settlements between an individual and a legal entity are not subject to restrictions (limit). The state has not established any additional limits for such operations for 2019. Such mutual settlements between individuals and legal entities can take place according to the following algorithm:

for cash payments, when payment is made in cash to the cash desk of a legal entity;
for non-cash payments, when payment is made through a bank account, and the funds immediately go to the legal entity’s account.

As in the case of individual entrepreneurs, there is no limit on settlements between such entities for 2019.

As stated above, legal entities and individual entrepreneurs act as subjects of economic activity, therefore the rule on setting limits on mutual settlements between them applies in full. For 2019, the amount of 100,000 remained unchanged. It follows from this that when carrying out various economic activities in which the subjects are legal entities and individual entrepreneurs, the limit amount of cash with which they can pay each other should not exceed 100,000 rubles. Such calculations can occur as follows:

up to 100,000 rubles, when money is transferred in cash to the cash desk and then transferred to a special bank account of a legal entity or individual entrepreneur;
if the amount exceeds more than 100 thousand rubles, then all mutual settlements between these entities should occur only through bank accounts, because a limit begins to apply.

Which calculations are not subject to the limit rule?

There are business transactions that cannot be carried out through bank accounts, so the central bank has established some rules that allow you to increase the amount of cash, bypassing the rules for settlement limits between business entities. This may be in the following cases, which are set for 2019:

when wages are paid to employees of a legal entity or individual entrepreneur;
in the case of making various payments and charges that are of a social nature, which may include payment for hospital and other expenses;
when a legal entity issues funds under a special report, for example in the form of travel allowances;
There is a separate column for individual entrepreneurs, since the limit does not apply to the expenditure of funds that will be spent on the personal needs of a businessman, under one condition, if this payment is not used to carry out his commercial activities.

You need to understand that all the risks associated with violating the rules on the limit are borne not only by various enterprises, but by businessmen who are individual entrepreneurs. If you analyze the imposition of penalties for limit violations, you can make sure that entrepreneurs also paid a large number of funds in the form of fines.

This rule has been retained for 2019.

From a legal point of view, an assignment agreement provides for a legal transaction related to the fact that the debt of a legal or individual person, as well as an individual entrepreneur (debtor), is transferred by one business entity (creditor) to another. There is nothing complicated in the legal procedure for transferring debt; it is enough to draw up a special agreement, but from a financial point of view, such legal relations are also subject to a limit. The procedure for transferring debt under an assignment agreement is as follows:

between the old and new creditor, a special agreement is signed for the assignment of the right to claim the debt to the new creditor;
after this, the debtor is notified of the transfer of debt in in writing, and from this moment the new creditor has a legal basis to demand the debt.

The debt itself can be expressed in monetary or material equivalent, but from the point of view accounting, any thing that acts as a debt must be converted into a cash equivalent, that is, have a value. Based on this, we can say that the debt, in mandatory, the settlement limit established by the Central Bank of Russia applies.

It follows from this that when the debtor decides to pay off a debt that exceeds the amount of 100,000 rubles, then the money must necessarily go through the current account or cash register of an individual entrepreneur and a legal entity. If, on the contrary, the amount of debt is less than the above amount, then it can be carried out using cash payment, with its mandatory posting.

It is important to know that if the debt is paid by an individual, there are no restrictions, and any amount can be transferred in cash to the cash desk of an enterprise or individual entrepreneur. Such agreements are typical for various loan agreements, in which ordinary citizens act as debtors, and collection companies become creditors.

These rules for debt payment also remained in 2019.

Speaking about the introduced restrictions on cash payments between various business entities, we can come to the conclusion that they do not apply to relations between them and individuals. This is due to the fact that citizens, if they are not individual entrepreneurs, or, being individual entrepreneurs, act as ordinary citizens, are not subjects of entrepreneurial activity.