In cash with other organizations and entrepreneurs, established by the Bank of Russia in Directive No. 3073-U dated October 7, 2013 “On making cash payments.” This document replaced the Directive of the Bank of Russia dated June 20, 2007 No. 1843-U.
In general, the procedure for spending cash from the cash register is now clearer. The table will help you quickly determine what amounts are allowed to be paid without complying with the limit and from the proceeds.
What can you spend cash on?
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Pay |
Is it possible to issue (pay) from cash proceeds? |
Is it possible to issue (pay) more than 100,000 rubles. |
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Settlements with employees |
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Salaries and employee benefits |
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Issuance of cash on account |
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Settlements with counterparties |
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Payment for goods (except valuable papers), works, services |
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Payment of money for returned goods (uncompleted work, unrendered service), previously paid in cash |
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Payment of money for returned goods previously paid by bank transfer |
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Loans, repayment of loans and interest on them |
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Dividends |
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Real estate payments |
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Cash entrepreneur |
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Money for personal purposes not related to running a business |
Let's look at the basic rules for cash payments.
Rule No. 1: limit of 100,000 rubles. obligatory for all parties to the contract
The limit for cash payments is 100,000 rubles. under one contract. The maximum amount must include the total amount of cash payment for one transaction. Even if one party to the contract transfers money to the other in parts. For example, a buyer pays for goods in installments.
In the rule about the need to conduct cash payments within the limit, there is the concept of “participants in cash payments.” They are considered to be any legal entities and entrepreneurs. All of them have the right to pay in cash within the framework of one agreement only within the limit (clause 6 of Directive No. 3073-U).
For exceeding this limit, a fine of up to 50,000 rubles is provided. (Article 15.1 of the Code of Administrative Offenses of the Russian Federation). Administrative for over-limit payments. Participants in cash payments are both parties to the agreement. So the tax authorities have the right to fine both the one who received more than 100,000 rubles and the one who paid the excess amount for exceeding the limit.
WITH individuals companies and entrepreneurs can pay in cash without any restrictions on amounts. For example, any cash amount can be paid to a private contractor for work or service, or received as a loan from an employee or founder. This is directly permitted by paragraph 5 of Directive No. 3073-U.
Rule No. 2: limit 100,000 rubles. valid regardless of the contract term
Payments under one agreement are settlements for obligations stipulated by the agreement, which are fulfilled both during the validity period of the agreement and after its expiration (clause 6 of Directive No. 3073-U). Thus, the limit must be observed even when transferring and receiving cash under a contract that has expired.
Example
Two companies providing services for a period of two months (May-June). The contract price is 150,000 rubles. According to the terms of the contract, the contractor issues a certificate for the services provided and an invoice, which the customer must pay no later than June 30. The customer was late with payment: he was able to pay for the services only on July 10. And although the contract has already expired, the customer has the right to deposit cash only in the amount of 100,000 rubles. And 50,000 rubles. must be transferred by bank transfer. For violation, tax authorities can fine not only the customer, but also the contractor.
Rule No. 3: any amount can be reported from proceeds
From cash proceeds, you can issue a report in any amount. Limit of 100,000 rubles. in this case it has no effect. This is now directly stated in paragraphs 2 and 6 of Directive No. 3073-U.
As for compliance with the limit of 100,000 rubles, the Bank of Russia previously explained the following. If an employee spends accountable expenses on a business trip, then there is no need to adhere to the limit when paying for housing and travel. If the accountant’s expenses are not related to a business trip, for example, he buys office equipment for the company, then under one agreement you can pay in cash only up to 100,000 rubles. (letter dated December 4, 2007 No. 190-T).
The current rules do not directly state that a posted employee has the right to spend cash without taking into account the limit. And letter No. 190-T clarifies the norms of the previous, and not the new, Directive of the Central Bank of the Russian Federation. Therefore, it is safer for an employee to pay for each such agreement only within the limit while on a business trip. Otherwise, there is a risk that tax authorities will fine you up to 50,000 rubles for spending above the limit. (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).
Rule No. 4: You cannot issue loans and pay rent from the cash register.
Paragraph 4 of Directive No. 3073-U provides a list of transactions for which the company and entrepreneur can pay exclusively with cash withdrawn from the current account. You cannot use cash proceeds directly from the cash register. This list includes payments for lease agreements, loans, as well as for the organization and conduct of gambling.
This restriction applies not only to settlements between companies, entrepreneurs, or a company and an entrepreneur. This also applies to their settlements with individuals.
In this case, the limit is 100,000 rubles. must be observed only under agreements concluded either between two companies, or between a company and an entrepreneur, or between two entrepreneurs. If one of the parties to the agreement is an individual, then the limit does not apply (clause 5 of Directive No. 3073-U). Let's consider more rules for rent and loans.
Rent. To pay cash for rent real estate, you need to withdraw them from your account. The company has no right to use proceeds from the cash register. Moreover, regardless of who the contract was concluded with - with another organization, with an entrepreneur or with a private individual.
Companies and businessmen must follow this rule regardless of whether they pay rent in cash or, for example, pay off fines and penalties or make a deposit. In addition, the restriction applies to both tenants and landlords. In most cases, the tenant pays in cash when he makes a payment for the use of the property to the landlord's cash desk. But another option is also possible. For example, the landlord may return the overpayment under the contract to the tenant. To do this, you also need to use cash withdrawn from the account. After all, Directive No. 3073-U deals with all operations under a lease agreement.
At the same time, this restriction does not apply to rentals. A company that rents, for example, a car, has the right to repay the next payment from cash proceeds. It is not necessary to first deposit it into your account and then withdraw it in order to pay.
Loan. The ban on the use of cash proceeds from the cash register applies to both the issuance of loans and their repayment and interest repayment. That is, it concerns both parties to the contract - both the lender and the borrower. In addition, the ban on spending proceeds applies not only to contracts concluded between two companies or a company and an entrepreneur, but also to contracts signed with an individual. This could be, for example, a founder who gave a loan to his company. Or who, on the contrary, received a loan from the organization. It also does not matter what kind of loan was received or issued - interest-bearing or interest-free.
Rule No. 5: The individual entrepreneur has the right to take at least all the proceeds from the cash register
Entrepreneurs have the opportunity to withdraw proceeds from the cash register without any fear. In order to spend the proceeds on his personal purposes, a businessman does not need to first deposit them and then withdraw them from the account. The issuance of money to an entrepreneur for personal needs not related to his activities is now directly named in the list of purposes for which proceeds from the cash register are allowed to be spent (clause 2 of Directive No. 3073-U).
There are also no restrictions on the amount - the entrepreneur has the right to withdraw all accumulated cash proceeds from the cash register. The limit for this operation is 100,000 rubles. does not apply.
A businessman does not risk anything if he receives from the cash register all the cash that is there, including proceeds from goods sold. The main thing is to write in the consumables that the money was given to the entrepreneur for personal needs.
Organizations can use cash and non-cash payments in their activities.
Cash payments - payment in cash for goods sold (purchased), work performed or services rendered, or immediately after their transfer (sale) or at the time of signing the invoice or certificate of work performed, services rendered.
Please note that any company can conduct cash transactions in business.
The principle of cash payments
Cash settlements involve the transfer of cash from the payer to the recipient, as payment for purchased products or goods purchased, or for work or services received.
Thanks to the use of cash payments, high security of payments is ensured.
Types of cash payments
In practice, they distinguish the following types cash payments:
cash payments to individuals;
settlements with entrepreneurs and organizations.
Internal and external cash payments
In the process of carrying out production and economic activities, an organization is faced with the need to make monetary payments both within the company itself and outside it.
Internal settlements are associated with the payment of wages and accountable amounts to the company’s employees, dividends to shareholders, etc.
External payments of the company are determined by financial relationships regarding the supply of products, performance of work, provision of services, purchase of raw materials and materials, payment of taxes, receipt and repayment of loans.
Thus, all calculations carried out by the company can be divided into two groups:
Payments for commodity transactions - transactions related to goods, works, services (for example, these are settlements with suppliers and contractors, buyers and customers);
Settlements for non-commodity transactions - transactions not conditioned by the movement of goods, and not related to work, services and related only to the movement of funds (settlements with the budget and extra-budgetary funds, founders, shareholders, credit institutions).
Cash payments and cash transactions
To receive, store and spend cash, the company has a cash desk.
Operations related to the acceptance, storage, and issuance of cash by cash desks of companies are classified as cash transactions.
To conduct cash transactions, the company's staff includes a cashier position.
After an order has been issued to appoint a cashier to work, he is familiarized with the “Procedure for conducting cash transactions in Russian Federation"and conclude an agreement on full financial liability for the entrusted values.
The responsibilities of a cashier include: receiving and issuing cash from the company's cash desk, maintaining cash book and drawing up a report on the results of transactions for the day, receiving funds from the company’s current account and depositing cash in excess of the established limit to the bank.
Cash payment limit
Funds received by an organization from business activities usually go to the cash desk.
In the future, they can be spent on some current needs or deposited in the bank.
It should be taken into account that the law sets a limit on the amount of cash payments.
It is 100,000 rubles. within the framework of one agreement (clause 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013 “On making cash payments” (hereinafter referred to as Directive No. 3073-U)).
When the limit does not apply
Individual entrepreneurs and legal entities can spend unlimited money from the cash register for the following purposes (clause 6 of Instructions N 3073-U):
payments to employees included in the payroll and social payments (for example, social benefits);
your personal needs not related to entrepreneurial activity;
issuing money to employees on account.
Also, the limit does not apply if the organization issues (receives) money in settlements with ordinary individuals (clause 5 of Instructions N 3073-U).
But here it should be borne in mind that some cash payments between an organization and individuals can be carried out using cash only if they were received at the cash desk from a bank account.
We are talking about calculations:
on transactions with securities;
under real estate lease agreements;
on the issuance (repayment) of loans and interest on them.
Responsibility for failure to comply with the limit
Responsibility for failure to comply with the cash payment limit is provided for in Art. 15.1 Code of Administrative Offenses of the Russian Federation.
This article provides for a fine of 4,000 to 5,000 rubles.
Cash payments: details for an accountant
- Organization of cash payments in an autonomous institution
Carrying out cash payments" cash payments in Russian currency and foreign currency between participants in cash payments... The Central Bank of the Russian Federation on the date of cash payments. Cash payments are carried out in an amount not... exceeding the maximum amount of cash payments in the execution of civil law... provided for by an agreement concluded between the participants in cash payments, and (or) arising from... . Excluding size limit cash payments are carried out by spending what has been received at the cash desk...
- Innovations in cash transactions
Which provides for use when making cash payments cash register equipment, allowing... the agreement provides for non-cash rather than cash payments. This means that the accountant of the institution... of all business entities carrying out cash payments or settlements using payment... if it is discovered that cash registers are not used for cash payments in the presence of circumstances indicating... methodological support for persons making cash payments. Organized and conducted information...
- Online cash registers for housing and communal services
Do not use cash register systems when making cash payments and settlements using payment cards... it was necessary to use when making cash payments and settlements using payment cards...
- VAT in 2018: clarifications from the Russian Ministry of Finance
In relation to goods purchased for cash by employees of an organization, the Tax Code of the Russian Federation does not... VAT on goods purchased for cash by employees of an organization, on the basis of cash... in relation to goods purchased for cash by employees of an organization, the Tax Code of the Russian Federation does not.. . tax on goods purchased in cash by employees of an organization, based on cash... tax on goods purchased in cash by employees of an organization, in the presence of cash...
- Use of cash register systems in 2017 when making cash payments
Issues of using cash register systems when making cash payments to the population are regulated by Federal Law...
- Accounting for payments using payment cards
Sale of entrance tickets both in cash and using bank...
- On the mandatory method of paying for housing and communal services without commission
National payment instruments, as well as cash payments at the consumer's choice. Business entities... on the method of payment through cash payments or within the framework of the applicable forms... the possibility of paying for services provided by cash payments without charging a commission Resolution of the Seventh... pay for services provided directly by cash payments without charging a transfer fee... the ability to pay for services directly by cash payments without taking into account transfer fees...
All companies located on the territory of the Russian Federation that are going to conduct cash settlements with various legal entities. and physical persons must have not only the appropriate package of documentation, but also special equipment. Required:
- Registered types of CCP.
- Resources for working on orders.
Experts say that the use cash registers mandatory for cash payments.
Current limit
Within the framework of Russian legislation, the current limit between individual entrepreneurs and organizations is 100,000 rubles. It is worth noting that the quantity and frequency of payment does not matter. There are exceptions that allow you not to comply with this limit:
- Transactions with individuals.
- Issuance of accountable materials to company employees.
- Payments to staff.
Lawyers recommend paying attention to the specifics of conducting monetary transactions. It is more advisable to use a non-cash scheme if the company’s activities involve frequent settlements with amounts exceeding 100,000 rubles.
The law provides for penalties for non-compliance with the terms of the transaction. Often it is not possible to outwit the law, which leads to dire consequences. Interesting situations related to limit compliance are described below:
- Creating multiple agreements in addition to the main agreement. It is worth noting that the amounts indicated in addition to the main document will only be added to the base. The amount of principal and additional agreements must not exceed the agreed amount, otherwise an administrative fine may apply.
- Creation of similar contracts. This situation is typical for beginning entrepreneurs who, making one transaction, try to bypass the limit using two or three agreements. In this case, serious proceedings in the tax service and a fine are guaranteed.
- No contract. If there is no purchase and sale transaction in writing, then it is considered invalid. If disputes arise between the parties, it will be difficult to resolve the problem.
The Central Bank introduced a law concerning cash payments under various lease agreements for real estate and vehicles, the return of interest on loans, the sale and purchase of securities and shares. The essence of the innovation is that it is possible to carry out such operations if the money for these needs is received at the cash desk from the company’s bank account. Please note that you cannot pay for services or goods using these funds.
You can find out more detailed information about this restriction on cash payments from the following video:
Registration procedure
Drawing up a contract is quite simple; you do not need to resort to the help of certain government services. It is worth noting that for his conclusion it does not matter:
- Type of document (payment for services, loan, etc.).
- Term of the agreement, number of payments and frequency (these aspects are discussed separately in additional clauses).
- Type of obligation (you cannot pay sanctions and fines if the limited amount has already been paid).
- Payment method (it does not matter whether the payment is made through the cash register or to an accountable person).
A cash purchase and sale agreement must be drawn up by a competent lawyer. Please note that its absence entails not only a lack of guarantees on the part of the company and the client, but also the emergence of serious problems with the tax authorities.
A typical agreement begins with the seller stating his passport data, address and full name. In turn, the buyer also names this data. The parties enter into an agreement on the following (its subject):
- The seller undertakes to transfer the property to the buyer (name, title, quantity of goods or services).
- The buyer accepts the goods or services and pays the seller a certain amount.
Rights and obligations:
- Ownership rights of the receiving party arise from the moment of payment.
- The seller guarantees that third parties do not have rights to the goods or services.
- The buyer undertakes to pay for the goods by a certain date.
The purchase and sale agreement may include other conditions that are negotiated separately by the parties. Large transactions may contain several stages, so they must stipulate exact dates delivery of goods and payment, as well as possible penalties for failure to comply with conditions.
What the limit does not apply to
This condition applies only to agreements between individual entrepreneurs and legal entities. individuals, organizations and individual entrepreneurs. Transactions with individuals are not controlled by the relevant federal acts and the Central Bank. Salaries, scholarships, benefits and other payments to company employees are also not limited. Their size is determined by the employer independently. There is no restriction on the issuance of accountable funds to employees or third parties for specific needs.
An exception may be cases when an employee pays with accountable money under contracts that were concluded with companies on behalf of an individual entrepreneur or LLC.
Possible fines
According to Part 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, violation of the procedure for working with cash and carrying out fraud with cash transactions, in particular, payment of settlements in cash above the established limits of 100,000 rubles entails the imposition of administrative fines on the company and the company owner.
In almost all cases, accepting cash from a buyer without issuing a check is prohibited. In case of concluding an incorrect agreement, fraud on the part of the buyer or seller, or carrying out above-limit calculations, the tax authority may impose two administrative fines at once:
- For the head of the company (up to 5,000 rubles).
- For organization (up to 50,000 rubles).
The specified norm also applies if the limit is exceeded by an individual entrepreneur.
Legal entities most often use non-cash payments. This is due to the size of the turnover. But sometimes cash can also be used for payment. What is the limit for cash payments for legal entities in 2019?
In commercial practice, legal entities mostly use non-cash payments. This is more appropriate, since quite large sums are often spent on paying for goods or services.
At the same time, for cash payment, costs for collection services or security become necessary. In addition, with cash payments it is much more difficult to monitor the accuracy of accounting.
And, nevertheless, cash payments have a place. What is the limit for cash payments between legal entities in 2019?
Required information
In the process of business, organizations pay their counterparties using non-cash payments.
But the Civil Code allows economic entities to make payments in cash, provided that this does not contradict legislative norms.
The need for cash payment may arise in different cases. For example, the purchase of goods is one-time or an individual entrepreneur does not have a bank account.
Moreover, setting a limit for cash payments will in no way interfere with the free disposal of your own funds, since non-cash payments are not limited in any way.
Restrictive norms on amounts of money for cash payments do not apply to transactions involving individuals, if they do not act as entrepreneurs.
It should also be noted that the cash payment limit operates relative to one. According to the provisions of civil law, a contract is a documentary agreement involving two or more parties.
It regulates actions aimed at determining, completing or changing current obligations and rights. Regarding contracts and cash payments, the following important nuances should be noted:
These rules are valid both for organizations and if cash payments are made between an organization and an individual entrepreneur. Restrictive provisions also apply to penalties, penalties or damages.
So, if the agreement stipulates the payment of an amount equal to the limit, but the legal entity must pay an additional fine for late payment, then the excess of the limit amount is paid by bank transfer.
Violation of restrictions on the size of cash payments is considered an administrative offense. There are fines for both the organization and its leader.
What it is
Cash settlement limit is a limit on the amount of money within which cash settlements can be made between legal entities and individual entrepreneurs.
Its purpose is to limit the circulation of cash. A legal entity has the right to spend cash credited to their cash desk for paid services or goods, but subject to restrictions.
That is, a legal entity has the right:
- issue to employees wages from the organizational cash desk;
- transfer money to the organization for reporting;
- for cash payment within the established limit, purchase consumables necessary for the implementation of activities;
- settle with .
The cash settlement limit is only valid for legal entities and individual entrepreneurs. If one of the parties is represented by an individual, then the amount of the transaction is not limited.
Within the framework of one concluded agreement, settlements can be executed only in an amount not exceeding that prescribed by the Bank of Russia.
It states that individuals can pay in cash without limiting the amount.
Clause 2 of the same article states that legal entities and individual entrepreneurs can pay in cash, but at the same time they must comply certain conditions. A strict limit has been established for cash payments between legal entities.
The cash payment limit does not apply to:
Initially, this settlement limit was established by Directive of the Central Bank of the Russian Federation No. 1843-U dated June 20, 2007.
At the same time, the Letter of the Central Bank of the Russian Federation No. 190-T dated December 4, 2007 states that if several payments have been made under the same agreement that do not exceed the limit, but in the total amount the settlement limit has been exceeded, then this is a violation of a certain limit.
For violation of the settlement limit, penalties are provided for the legal entity itself and officials.
Limit on cash payments between legal entities
The maximum possible volume of cash payments between legal entities has been established since 2007.
The largest permitted amount of cash payments between organizations under one agreement is determined.
The restriction applies in cases where transactions with cash payment carried out between:
- organizations;
- Individual entrepreneurs and organizations;
- individual entrepreneurs.
The limit for cash payments between legal entities did not change in 2019; the maximum amount remained the same.
What is the limit?
In 2019, the limit on cash payments remained unchanged. The maximum amount for cash payments between organizations is one hundred thousand rubles when settling under one agreement.
It does not matter whether the amount under the contract is transferred in full or in parts. Excess total amount even a few kopecks is already considered a violation of the limit.
The main requirement when working with cash is reliable fiscalization. The Federal Tax Service should be able to easily verify the payment of all required taxes on incoming funds.
When using non-cash payments, it is easy to track financial movements; all the necessary information is stored in bank databases. When accepting cash, the information must be displayed in a different format.
In particular, fiscal memory files CCP or BSO (paper forms of strict reporting) are used for this. By law, with some exceptions, all organizations and individual entrepreneurs must use cash register systems for cash payments.
An exception is activities related to or issuance of BSO. In addition, there are some types of financial transactions that are not included in the “trading” category.
An organization that intends to implement cash payments must meet the following criteria:
- Availability ;
- possession of resources to conduct activities under special orders;
- presence of an officially registered cash register.
Statute of limitations for violation of restrictions
Liability for violating the cash payment limit requires a statute of limitations.
So, according to this, the subject can be held accountable within a two-month period from the moment of the violation.
However, the Administrative Code does not directly indicate which party should bear responsibility. Arbitrage practice in this case is ambiguous.
In some cases, the courts make a decision to involve the person making the payment. But sometimes accepted judgment may also establish liability for the party accepting payment in excess of the established limit.
Penalty for exceeding the limit
If a legal entity or individual entrepreneur exceeds the maximum of one hundred thousand rubles under one contract, then this is a direct violation of the established norms.
provides for a fine for this offense:
Often, legal entities try to circumvent the law by splitting one agreement into several contracts. The law does not prohibit concluding several contracts within one day.
However, the cash payment limit applies to each of them. However, here one should be guided by expediency; it is important that essential conditions contracts differed.
Otherwise, if the conditions are of the same type, the concluded agreements can be considered formal, and all calculations carried out are carried out within the framework of one agreement. And this will already be a violation of the cash payment limit.
In a foreign organization
Are there any restrictions on settlements with foreign companies? The law on the limit of cash payments is also applicable in the interaction of Russian companies with foreign ones, when paying in foreign currency.
However, this rule is valid only if the foreign organization is located outside the Russian Federation. Within the country, all payments are made exclusively in Russian rubles.
If between IP and IP
Among the innovations in effect for 2019, we can note the fact that individual entrepreneurs have the right to withdraw proceeds from the cash register in any quantity.
To do this, it is sufficient to compile it using the wording “For personal needs”.
But at the same time, the largest limit for cash payments remained unchanged and is equal to one hundred thousand rubles within the framework of one agreement.
That is, an individual entrepreneur has the right to carry out a transaction for any amount with other individual entrepreneurs if he acts as an individual.
But when drawing up an agreement between an individual entrepreneur and an individual entrepreneur, cash payments can be made exclusively within the established framework.
Between individual entrepreneurs, four methods of cash payments are considered legitimate:
- using CCT;
- through BSO;
- without documentation in cases established by law;
- in the absence of cash register in case of use or UTII.
In accordance with all individual entrepreneurs, they are required to use cash registers and if the cash register receives cash amount, a cash receipt is required.
An individual entrepreneur has the right not to use cash registers for cash payments if:
- the accountable amount is returned;
- returns interest-free;
- it turns out to be charitable donation.
In all other cases individual entrepreneurs when making mutual settlements, they must comply with the norms established by law and not exceed a certain cash limit Money.
At this time, a bill is being considered in the State Duma regarding the limitation of the maximum amount of payments between individuals in the amount of six hundred thousand rubles.
But so far these standards have not been adopted and amendments to the Code of Administrative Offenses and the Civil Code have not been made. Consequently, the limit on cash payments requires compliance only with the interaction of legal entities.
Transactions between legal entities and individuals are carried out without restrictions.