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

Innovations in cash payments between organizations

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

Established restrictions

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

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

When the cash payment limit does not apply

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

for the issuance of salaries and other payments from the salary fund, including social benefits;
for consumer purposes of individual entrepreneurs that do not concern him economic activity;
for reporting to company employees.

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

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

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

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

Application of instructions from the Central Bank for cash payments

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

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

Rules for conducting cash transactions

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

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

Changes in the design of cash documents

In paper format, PKO and RKO are drawn up by hand or using a special software, signature responsible person placed by hand.

Cash documents in in electronic format are issued on a computer using coding to prevent unauthorized intervention. This will prevent them from being distorted or lost. important information. Placed electronic signature(Federal Law No. 63). Corrections in cash documents not allowed.

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

Settlements with legal entities under agreement

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

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

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

Payment procedure for legal entities and individuals

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

Establishing a payment limit for an LLC and its structural division

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

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

How should payments be made to individual entrepreneurs?

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

Is the amount of payment for individuals regulated?

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

Release from restrictions

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

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

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

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

With such a seemingly democratic attitude, there are innovations in the CBR Directives that are much more more profitable for banks, but not at all for entrepreneurs.

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

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

Who is responsible for violating limits?

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

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

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

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

Features of limiting cash circulation

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

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

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

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

Exceeding the limit value

Going beyond the limits is only acceptable in certain cases.

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

Responsibility for violations committed

To protect yourself from administrative responsibility, it is necessary to pay special attention to all the details of the contract, study each of its clauses regarding the movement of cash, and only after that begin real actions.

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

Cash payments between companies, businessmen or individuals are made in two options - cash and non-cash. Each of them is used in situations where it is considered most appropriate. Let's consider the features of settlement operations in different situations.

Cash and non-cash payments

Domestic legislative norms allow transactions in cash between:

enterprises;
businessmen;
companies and individual entrepreneurs;
companies or individual entrepreneurs with individuals.

At the same time, depending on who the transactions are between, there are strict restrictions on the amount of funds used in settlements. Thus, individuals who do not have individual entrepreneur status can operate with any amounts in transactions between themselves. There are no limits set for cash payments by enterprises and individual entrepreneurs with individuals. But in financial interaction between legal entities, as well as between enterprises and businessmen, monetary transactions are clearly regulated.

The maximum amount for one transaction between individual entrepreneurs and legal entities cannot exceed 100,000 rubles. (Instruction of the Central Bank dated October 7, 2013 No. 3073-U). This maximum also applies to agreements carried out in foreign currency. It is important to remember that for cash transactions between companies/individual entrepreneurs, it is necessary to use a cash register registered with the Federal Tax Service.

Cash payments between legal entities and individuals

As already noted, the established cash settlement limit does not apply to transactions carried out between an enterprise (or individual entrepreneur) and an individual. This directly concerns settlements with customers and clients, i.e. they can purchase a product or service for cash for an amount not limited by law.

In addition, the limit is not taken into account in some situations (for example, payment of customs duties) or in intra-company transactions involving the receipt of the following cash by employees:

money for a report or for a business trip;
wages, social benefits, payments under insurance contracts;
loans.

The issuance of cash for these purposes is not limited by law, but is controlled by the company, and it should be borne in mind that maximum limits are set for travel funds (daily allowances) that are not subject to personal income tax.

Example

An employee of Astra LLC received travel allowances in the amount of 200,000 rubles. RUB 60,000 was used directly for travel expenses. (accommodation, daily allowance), and for 140,000 rubles. an employee (on behalf of the company) concluded and paid in cash an agreement with a counterparty organization. There is a violation of the law that can entail impressive fines for exceeding cash payments between legal entities: from 40,000 to 50,000 rubles from an enterprise, from officials from 4000 to 5000 rub. (Part 1 of Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

Entrepreneur cash payments

If an individual is an individual entrepreneur, he is subject to restrictions on commercial settlements in cash with organizations and other individual entrepreneurs.

A businessman has the right to give himself amounts from the cash register that are not limited by the limit, and he can spend them on his personal needs. Payment in cash for each of the transactions concluded by the entrepreneur (except for transactions with individuals - not individual entrepreneurs) should not exceed the established limit of 100,000 rubles.

Example

Individual entrepreneur T.T. Petrov, taking 300,000 rubles from the cash register, entered into a supply agreement for 160,000 rubles. Exceed 100,000 rubles. When paying in cash, it is not possible in this case either. An individual entrepreneur can pay 100,000 rubles in cash, and the remaining 60,000 rubles. should be transferred to the seller by bank transfer.

If an individual entrepreneur pays in cash for his personal expenses not related to commercial activities, this restriction does not apply.

As a rule, business entities practice breaking down such contracts, characterizing in each various conditions or dividing the assortment. It should be taken into account that the court may consider several contracts concluded with one supplier to be a single transaction if they are signed on the same day and paid at a time in an amount of over 100,000 rubles. (resolution of the Federal Antimonopoly Service on case No. A72-3587/2008 dated December 13, 2008).

Cash payments between a legal entity and an individual require the use of a cash register, which transmits information to the Federal Tax Service. This requirement applies to all companies and individual entrepreneurs, except those exempt from the mandatory use of cash registers or those that have been deferred until 07/01/2019.

Cash and non-cash payments to customers

Cash settlements with customers are recorded by cash register. If the buyer is an individual, then no restrictions are placed on the purchase amount. When accepting payments from legal entities, you should remember that the settlement limit is 100,000 rubles. also applies to this type of operation. Even with a significant spread in time and payment in installments, the total amount of cash payment within one transaction should not exceed the established maximum.

The fact of purchase is accompanied by the issuance of a cash receipt; when registering a purchase by an enterprise, it is supplemented with other supporting documents ( sales receipt or invoice).

When interacting with customers, you should remember that the targeted use of funds from the cash register is a mandatory norm. Therefore, if a situation arises with a refund for an item, it is necessary to find out how it was paid for when purchased. If the buyer paid in cash, then the cost of the goods can be returned from the cash register. For non-cash payments (payment by card), the refund is made by transfer to the buyer's bank account.

Very soon, amendments will be made to the current legislation (law on cash registers dated May 22, 2003 No. 54-FZ) regarding the use of cash registers for non-cash payments. According to the adopted amendments to the law, the use of cash register systems is being introduced for non-cash payments with individuals. In this case, the cash receipt must be issued no later than next day after payment, but no later than the moment of delivery of the goods. Please note that this requirement does not apply to non-cash payments between legal entities and individual entrepreneurs.

Cash settlement limit between legal entities in 2016

The limit for cash payments between legal entities in 2016 is RUB 100,000. (clause 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013). But it is not always clear when to reach this limit.

Cash settlement limit between legal entities in 2016, if no agreement was drawn up

The cash payment limit between legal entities in 2016 is valid within the framework of one agreement. But companies do not always draw up a written contract. It happens that the supplier issues an invoice for payment and then ships the goods using the invoice. But this does not mean that you can pay in cash in such a situation without restrictions. IN in this case it is still considered that the companies have entered into a purchase and sale agreement (resolution of the Moscow District Arbitration Court dated July 21, 2015 No. F05-9033/2015).

The agreement does not have to be concluded in the form of a single document signed by the parties. If the supplier has issued an invoice indicating the name and quantity of goods, then this document is an offer, that is, an offer to conclude an agreement. Payment of the invoice is by consent (clause 3 of Article 434 of the Civil Code of the Russian Federation). Consequently, you can pay for goods in cash if their invoiced value does not exceed 100,000 rubles. This was confirmed to us by the Bank of Russia.

It happens that a company has an agreement with a supplier. And besides this, the company receives goods on separate invoices, which do not contain references to the contract. Inspectors add up the total cash payment for all shipments. If it exceeds the limit, tax authorities impose a fine of up to 50,000 rubles. (Part 1 of Article 15.1 of the Code of Administrative Offenses of the Russian Federation). In such situations, it is possible to avoid the fine, since the invoices do not contain a reference to the contract. The judges agree that with this design these are separate one-time deliveries (ruling of the Third Arbitration Court of Appeal dated April 9, 2013 in case No. A33-18496/2012). But it is safer that the total amount of cash payments with the supplier does not exceed 100,000 rubles. This will save you from a fine and trial.

Example
The company entered into a supply agreement with the supplier chocolates. Under this agreement, the company paid in cash for goods worth RUB 50,000. In addition, the company purchased from this supplier a batch of halva worth 70,000 rubles. The parties did not formalize the contract for these goods. Therefore, it is safer to pay in cash for an amount not exceeding RUB 50,000. (100,000 - 50,000).

That is, the limit on cash payments between legal entities in 2016 must be observed regardless of whether there is a written agreement with the counterparty or not.

Cash settlement limit between legal entities in 2016 for similar contracts

Some companies enter into similar contracts in order to increase the amount of cash payments. For example, instead of one loan agreement, they sign several loan agreements with the counterparty, each for an amount of less than 100,000 rubles. In such cases, during audits, tax authorities sum up cash payments for all contracts and fine for violating the limit. It is possible to challenge the fine in court (ruling of the Tenth Arbitration Court of Appeal dated September 7, 2015 in case No. A41-27520/15, more details). Although from the explanations we received from the Bank of Russia, we can conclude that the limit must be calculated separately for each agreement.

To reduce the risk of claims, it is better to enter into contracts with different conditions: different assortment, cost, terms and conditions of delivery. For loan agreements, it is safer to provide for different amounts, interest rates, and loan repayment terms. It is also safer not to carry out settlements under several contracts at the same time.

Therefore, consider the cash settlement limit for each agreement separately, even when the company enters into several agreements with the counterparty.

Important!
When to comply with the cash payment limit between legal entities in 2016
1. Limit 100,000 rub. used in settlements between companies and entrepreneurs. If a company or entrepreneur has entered into an agreement with an individual, the limit may not be observed.

2. The limit is valid even after the end of the contract. For example, when repaying a debt that the buyer did not manage to pay during the term of the contract.

3. The limit applies to any payments under the agreement: payment of the principal debt, interest or penalties.

Cash settlement limit when paying dividends

There are no clear rules for dividends, so the question arises about the limit on cash payments. Specialists from the Central Bank of Russia answered this question for us.

If the founder of the LLC is an organization, it is safer to transfer dividends to a current account. Or issue cash in an amount not exceeding RUB 100,000.

The cash payment limit is valid within the framework of the agreement. The company pays dividends on the basis not of an agreement, but of the minutes of the meeting of participants. Therefore, we can conclude that formally the cash limit does not apply to the issuance of dividends.

Tax authorities may think differently during audits. Moreover, in the list of payments for which the limit does not apply, dividends are not indicated (clause 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013). Therefore, if a company pays dividends in cash, it is safer to give the founder an amount of no more than 100,000 rubles.

If the founder, an individual, receives dividends, they can be paid in cash without restrictions (clause 5 of Bank of Russia Directive No. 3073-U dated October 7, 2013).

For joint stock companies special rule. They must transfer dividends by bank transfer (Clause 8, Article 42 of the Federal Law of December 26, 1995 No. 208-FZ).

It turns out that you need to comply with the 100 thousand limit when dividends are issued in cash to the founders - legal entities.

Cash payment limit when issuing on account

The company has the right to issue any amount to the employee on account. The cash payment limit does not apply in this case (clause 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013).

However, if an employee pays for goods or services for the company, cash payments can only be made up to RUB 100,000. Specialists from the Bank of Russia explained that the limit must be observed if an employee uses cash to make payments under agreements with organizations or entrepreneurs that he has entered into on the basis of a power of attorney. Or under other agreements that the company has signed with counterparties. For example, if an employee purchases goods for a company on the basis of a power of attorney, you can pay the supplier in cash no more than 100,000 rubles.

If the settlements are not related to contracts concluded on behalf of the company, the limit does not need to be applied. For example, if an employee on a business trip paid for dry cleaning services.

Example
The company sent an employee on a business trip to purchase equipment. The accountant gave him 135,000 rubles for the report. The employee entered into an agreement with the seller based on a power of attorney and paid RUB 135,000 in cash. If the tax authorities discover this, they have the right to fine both the buying company and the seller in the amount of up to 50,000 rubles.

That is, you can issue and return accountable ones in any amount. The cash payment limit between legal entities in 2016 does not apply here. But it applies to the accountable’s purchases.

Any economic activity that is carried out cannot do without various financial transactions related to settlements, both between economic entities 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, keep a cash book, that is, have a cash register, and of course carry out mutual settlements as 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 is the case with individual entrepreneurs, the settlement limit between such entities has not been established 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 is the payment made? wages, 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 pass through the current account or cash register of the individual entrepreneur and legal entity. If, on the contrary, the amount of the debt is less than the above amount, then it can be paid in cash, with its mandatory capitalization.

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.

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