Rules of cash discipline that you need to know by heart. Cash limit

Fines, liability for failure to comply with the procedure for cash transactions

For failure to comply with the procedure for conducting cash transactions, an organization or entrepreneur may be fined. Liability is provided for such violations as:

• cash payments in excess of the established amounts;
• accumulation of funds in the cash register in excess of established limits;
• misuse of cash proceeds;
• non-receipt or incomplete receipt of cash to the cash desk;
• non-compliance with the procedure for storing funds.

Fine for violation of cash transactions will be according to:

• 4000–5000 rub. – for a guilty official, for example the head of an organization, an entrepreneur ();
• 40,000–50,000 rub. - for the organization.

As for the misuse of cash proceeds, it is not directly mentioned in this norm, but tax inspectors will refer specifically to it. After all, according to the arbitrators, misuse of proceeds is a violation of the procedure for storing cash. This is exactly the position expressed in the ruling of the Supreme Arbitration Court of the Russian Federation dated October 13, 2011 No. VAS-11521/11 (resolution of the Ninth Arbitration Court of Appeal dated June 1, 2011 No. 09AP-10389/2011-AK). In addition, sanctions can often be provided for in the agreement for cash settlement services with the bank. Therefore, money must be spent only on agreed upon, targeted needs.

Important: the statute of limitations for administrative offenses in the field of cash discipline is two months from the moment the offense was committed (Part 1, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 31, 2006 No. 10196/05).

On weekends and holidays, the company accepts cash proceeds from customers. The money accumulated during this time exceeds the established limit. As a general rule, organizations and individual entrepreneurs must keep cash in excess of the limit in the bank (clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014, hereinafter referred to as Directive No. 3210-U).

Accumulation by a legal entity of cash in the cash register in excess of the established cash balance limit is allowed on days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out federal state statistical observation forms, into the wage fund and social payments (hereinafter - other payments), including the day of receipt of cash from a bank account for the specified payments, as well as on weekends, non-working holidays if a legal entity conducts cash transactions on these days.

But it is not always possible to collect the proceeds. After all, bank branches are usually closed on weekends and holidays.

However, there is no violation in this. The current procedure allows the cash balance limit to be exceeded if the company conducts cash transactions on weekends and non-working days. In this case, collect excess revenue no later than the first working day. That is, if cash has accumulated over Saturday and Sunday, then it must be returned on Monday, no later.

Exit. If on this day it is not possible to send money to the bank, then you can arrange for the issuance of accountable funds. Later, when the company hands over the proceeds, the accountant will simply return the advance in full. Another option is to pay wages or advance payments to employees a little earlier than the due date.

If the company has not set a cash balance limit; as a rule, those organizations that have no cash transactions at all do not approve a cash limit, then in this case the limit is zero. This means that money must always be returned on the same day that it appears at the cash register. But if the buyer paid on Saturday or Sunday, then the proceeds will have to be taken to the bank on Monday.

It is dangerous to issue endless reports

Some companies, in order to meet the cash balance limit and not hand over excess cash to the bank, give the director or other employee money on account. Then the next day this money is returned, and then he receives an even larger amount. And so on every day.

Theoretically, there is no violation in such endless issuance and return of accountables. But in practice this is risky. Local tax authorities may decide that the company has issued a new advance to an employee who has not yet accounted for the previous amount. This means that she violated cash rules (clause 6.3 of the Bank of Russia Directive No. dated March 11, 2014). In this case, the tax authorities will add the illegally issued amount to the cash balance at the end of the day. And if it turns out that the total total exceeds the cash limit, the company will be fined from 40,000 to 50,000 rubles, the director - from 4,000 to 5,000 rubles. ().

Judges often agree that the law does not provide for liability for violation of the rules for issuing accountable persons (ruling of the Seventh Arbitration Court of Appeal dated March 26, 2014 in case No. A67-5875/2013). But there are also decisions in favor of the tax authorities. They draw the attention of judges to the fact that the manager does not prepare advance reports and does not spend accountable funds. The company simply issues periodically, and then a consumable for issuing a new amount. According to inspectors, this means that the organization actually keeps excess amounts with the director. Although by law I must take them to the bank. In such a situation, judges sometimes recognize the fine as lawful (decision of the Moscow City Court of August 14, 2013 in case No. 7-1920/2013).

Indeed, inspectors may consider significant amounts of accountable amounts that the employee does not spend, but only increases, as income. And calculate personal income tax and a fine from him. And fund inspectors will quite possibly charge contributions from the same amount.

A small company has the right to issue an order that it no longer installs. Then you can store as much cash as you want in it.

Other organizations may more often set it at the maximum possible amount. To do this, you need to take into account the periods with the largest cash revenues or the largest expenses. Then you will need to issue extra money on account less often.

Entrepreneurs will not have their cash proceeds checked

The Federal Tax Service of the Russian Federation, in a letter dated 07/09/2014 No. ED-4-2/13338, said what exactly they will check with entrepreneurs in connection with the new cash procedure, which came into force on June 1, 2014. Since entrepreneurs who keep records of income and expenses may not draw up cash documents and a cash book, inspectors will not carry out control activities to identify unrecorded cash proceeds. This conclusion applies to both simplified entrepreneurs and UTII entrepreneurs.

However, inspectors can check whether the entrepreneur complies with the limit on cash payments with other companies and entrepreneurs.

Cash balance limit

If the cash register limit is exceeded by the end of the day?

The current procedure for storing cash at the cash register is not always convenient, except for small businesses where there is no cash limit. Often, more money accumulates in the cash register than the law allows. The fines for exceeding the cash limit are quite impressive. They range from 40,000 to 50,000 rubles.

You can bypass the restriction on the cash limit at the cash desk if you give the excess to the account. This will avoid a fine of 50,000 rubles. for violation of the procedure for working with cash (). The amount that can be issued is not limited by law. Don’t forget to fill out the accountant’s application for cash withdrawal.

You can store any amount of cash in the cash register of a small company

Small businesses can keep cash on hand without restrictions on the amount. You just need to cancel the cash limit order.

That is, if a small company has not set a limit, then the manager can decide for himself how much cash will be kept in the cash register until the next day.

The manager’s order should clearly state that from such and such a date the company, as a small business entity, does not set a cash limit. This will protect her in case of a cash check. If the company does not cancel the cash register limit, then it will need to be observed. Otherwise, inspectors may impose a fine of up to 50,000 rubles. (Part 1).

For a small enterprise, a cash balance limit for 2014 is set at 6,600 rubles. We bought KKM in June. Is it possible to change the cash limit now?

Yes, you can. The manager may set and revise the cash balance limit for a month, quarter, year or other reasonable period.

Currently, small businesses have a cash limit. What document can be used to cancel the order on the established limit for 2014 from June 1?

Another order from the manager.

How to calculate the cash limit for a newly created enterprise?

If the organization was created recently, then determine the limit using a formula based on the expected cash proceeds, and in its absence, the expected volume of cash disbursement.

The formula for calculating the cash balance limit according to instruction No. 3210-U has not changed compared to No. 373-p. Is it necessary to draw up a new calculation and approve a new limit from June 1, 2014?

Organizations (with the exception of small businesses) must comply with the cash balance limit. In this case, the organizational and legal form and the applied taxation system do not matter. This procedure is established by paragraph 2 of the instructions of the Bank of Russia dated March 11, 2014, paragraph 4 and paragraph 5 c of the Tax Code of the Russian Federation.

The small enterprise has exercised its right and does not set a limit on the cash balance in the cash register. Are there mandatory deadlines for depositing cash proceeds to the bank (no more than seven days)?

If there is more money in the cash register than the established limit, then the difference must be handed over to the bank. The organization has the right to independently determine the frequency of delivery of excess revenue. You only need to collect cash from the bank for those days when the cash balance in the cash register at the end of the working day exceeds the established limit. For example, if revenue is delivered every five days, then this figure (5) is used in. It should not exceed seven working days. And if there is no bank in the locality - 14 working days. But if you deposit money into the bank every five days, and the limit was exceeded earlier, then you need to deposit cash without waiting for this period. If the limit is not exceeded, there is no need to visit the bank.

A small enterprise is not obliged to set and comply with a cash limit, which means it also has no obligation to hand over proceeds to the bank.

Branches and representative offices must maintain a cash book

The organization and all its separate divisions are required to record incoming cash in the cash book. The Federal Tax Service warned about this in a letter dated May 17, 2013 No. AS-4-2/8827. The branch or representative office needs to withdraw the remaining cash at the end of the working day and submit the cash book sheet for that day to the head office. This must be done no later than the next business day.

This requirement is also confirmed by judges (by decision of the Thirteenth Arbitration Court of Appeal dated March 19, 2013 No. A56-59643/2012). Violation of the procedure for working with cash and the procedure for conducting cash transactions, including the accumulation of cash in the cash register in excess of established limits, entails the imposition of an administrative fine for legal entities from 40,000 to 50,000 rubles, and for individual entrepreneurs from 4,000 to 5 000 rub. (Part 1 - Code of the Russian Federation on Administrative Offenses).

The organization combines the simplified tax system and UTII. She has two stores. Do I need to maintain two separate cash books?

Yes need. In the situation under consideration, the organization has separate divisions. And you need to keep separate cash books for them.

Cash Payment Limit and Cash Proceeds Spending

We often report significant amounts (from 200,000 to 300,000 rubles). Are there any restrictions on the amount issued to accountables to pay for goods and services in cash? Does the 100 thousand limit apply in this situation?

There are no restrictions on the amounts that an organization has the right to report. Accountable persons have the right to receive money in any amount from the organization's cash desk. When issuing accountables, the limit is 100,000 rubles. does not apply (paragraph 4, paragraph 6 of Instruction No.). Because when it comes to settlements between the company and the accountable, the latter is not a participant in the settlements, but an ordinary individual. After all, participants in cash payments are organizations and entrepreneurs (clause 2 of Directive No. 3073-U). So even if the employee takes or returns more than 100,000 rubles to the cashier. accountable, this is not a violation.

Another thing is that the accountable does not have the right to deposit into the cash desk of another organization (for example, a supplier or lessor) an amount exceeding 100,000 rubles. under one contract. In this case, the violation is obvious, because the accountable person is already a representative of a legal entity.

Does the limitation on the maximum amount of cash payments under the contract apply if it is long-term and the amount is not specified in it?

Yes, it applies to any type of contract, regardless of the duration of the contract.

Can the founder issue an interest-free loan in cash?

Yes maybe. However, the cash payment limit will apply to such a transaction. That is, if the founder is a citizen, then the loan amount does not matter. And if the founder is an organization, then the loan should not exceed 100,000 rubles.

The management company accepts cash for utilities from the public. Payments with gas, electricity and water suppliers are made in cash. The payment amount is approximately 120,000 rubles. per month. What to do now, is it really necessary to conclude a new agreement for each payment?

Yes need. Moreover, the previous instruction also established a cash payment limit of 100,000 rubles. under one contract.

Can an entrepreneur pay money for renting real estate from a citizen from cash proceeds?

Unfortunately no. From June 1, 2014, organizations must withdraw money from bank accounts if they want to pay in cash under real estate lease agreements. Payment of rent from the cash desk with an individual or organization.

Can an accountable person pay for the rental of real estate in cash and then report on the advance report?

No, you can't do that. To pay rent in cash, you must withdraw money from your current account.

Can dividends be paid from cash proceeds?

No you can not. The list of purposes for which funds from the cash register can be spent is limited, and dividends are not provided for.

Is it possible to issue accountable amounts from cash proceeds?

Is it possible to pay refunds to citizens from cash proceeds for unfulfilled services that were previously paid for in cash?

Yes, you can. The main thing is that the proceeds at the cash desk come from the sale of your own goods (performance of work, provision of services).

Can cash proceeds be used to provide loans?

For organizations, its amount ranges from 40,000 to 50,000 rubles. For a responsible employee (cashier) - from 4,000 to 5,000 rubles. But inspectors have the right to hold an organization accountable within two months from the date of the violation (Part 1 and Subsection 6, Part 1).

Instruction No. 3210 -U does not in any way limit the period of validity of the cash limit. And if the company has not set a specific deadline, then you need to focus on the last approved limit until the manager signs a new one.

In addition, you can change the amount of the established limit as often as you like. That is, the company has the right to increase the limit at any time if the volume of cash receipts has increased sharply. You can also recalculate the limit downwards at any time.

What cash violations are ongoing? What is the duration of cash violations?

For failure to comply with cash discipline, the company may be fined. That is, administrative responsibility. According to , the statute of limitations is two months, and for ongoing violations - from the moment of discovery. Violations that can be classified as ongoing are named in paragraph 1 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation. According to the provisions of this article, violation of cash handling should not be recognized as a continuing offense.

What is the fine for operating a cash register machine outside the place of registration?

For example, a cash register is used not in the organization’s office itself, but, for example, in a warehouse, from where goods are released for cash (let’s say the warehouse is located in another area of ​​the city). In this case, the cash register must be located in the warehouse, and not in the office, since this is where cash payments are made to the buyer (a check must be issued to the buyer at the time of payment). Accordingly, there is no violation here.

A different situation is possible: KKM is located in a separate division (this is where cash payments are made to customers), which is not on a separate balance sheet. KKM is registered at the place of registration of the organization as a taxpayer. Accordingly, we cannot talk about violations here either.

Micro-enterprise (retail trade) simplified tax system “income minutes expenses”. The cash balance as of December 31, 2014 is RUB 950,000. The cash balance limit has been cancelled. Can claims be made against the organization during an audit (there is a large amount in the cash register)?

According to clause 2 of the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U, small business organizations may not set a cash balance limit and store them in full at the cash desk without depositing them with the bank. Accordingly, there should be no claims in this case.

Who's checking the cash register now? Is there a statute of limitations for checking the cash register? For what period can the cash register be checked?

The cash discipline of the organization is checked by the Federal Tax Service. The letter of the Federal Tax Service of Russia dated September 12, 2012 No. AS-4-2/15195 states that the current regulatory legal acts do not limit the frequency of inspections for the completeness of accounting for cash proceeds in organizations and individual entrepreneurs.

Accordingly, the inspectorate can inspect the organization several times a year. For failure to comply with cash discipline, an organization may be fined up to 50,000 rubles. The statute of limitations for administrative offenses is two months.

If a receipt order was issued for one amount (larger), and a cashier's check for another (smaller), this was discovered only a year later, after the balance sheet was closed, what can be done?

In this situation, nothing needs to be done. If a cash receipt is punched for an amount less than the purchase price, the inspection can hold you accountable only within two months from the day this happened (clause 8 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16). If the statute of limitations of 2 months has passed, then “the train has left.”

From 06/01/2014, the cash register limit is calculated in two ways, and you can choose the most optimal one for you.

Formula for calculating the cash limit based on cash proceeds
LC = OH / RP * PV,
LC – cash register limit, rub.
OH – volume of cash for the billing period, rub.
RP – settlement period for which the amount of cash is determined, slave. days
PV - the period of time between receiving money at the cash desk and depositing it with the bank (no more than 7 working days, where there is no bank no more than 14 working days)

Calculation example

Ant LLC determines the cash limit for 2016, taking September 2015 (24 working days) as the billing period. During this time, the amount of cash amounted to 500,000 rubles. The proceeds were handed over once every 5 days.
So, we calculate the cash register limit = 104,167 rubles. (RUB 500,000 / 24 days * 5 days)

The formula for calculating the cash limit based on the amount of cash expenses.
Using this formula, you can set a cash register limit even if you do not have cash in the cash register.
LC = OV / RP * PV,
LC – cash register limit, rub.
OV – volume of cash dispensed from the cash desk for the billing period, rub.
RP – billing period for which the volume of cash issued from the cash register is determined, slave. days
PV - the period of time between receiving money at the cash desk from the bank (no more than 7 working days, where there is no bank no more than 14 working days)

Calculation example

LLC "Uspekh" is engaged in wholesale trade. Determines the cash limit for 2016, based on the amount of cash expenses, taking the 3rd quarter of 2015 (66 working days) for the billing period. During this time, the LLC paid its suppliers in cash in the amount of RUB 800,000. Money was withdrawn from the account once every 5 days.
So, we calculate the cash register limit = 60,606 rubles. (RUB 800,000 / 66 days * 5 days)

Cash discipline in 2018–2019 provides for strict adherence to the rules for conducting cash transactions established for firms and individual entrepreneurs dealing with cash payments. What rules and nuances do you need to know when working with cash registers? Who, how and when monitors compliance with cash discipline? What liability arises for violation of cash transactions? Let's look at the answers to these and other questions in the material below.

Cash control discipline in 2018-2019

Cash control (or cash) discipline is compliance by legal entities and individual entrepreneurs with the rules for making cash payments legally established in the Russian Federation. Cash payments include all types of income and expense transactions carried out by a company or individual entrepreneur with cash.

The broadest concept for cash payments is the concept of a cash desk (operating cash desk), through which a company or individual entrepreneur makes cash payments. Most often, these are operations such as payment of salaries, receipt and delivery of money to the bank, settlements with accountable persons, issuance and repayment of loans. The cash register may also receive cash proceeds.

Receipt of cash proceeds obliges the use of cash register equipment (clause 1, article 1.2 of the law “On cash register..." dated May 22, 2003 No. 54-FZ). Although in some cases its non-use is allowed:

• Legal entities and individual entrepreneurs when carrying out certain types of activities (clause 2 of article 2 of law No. 54-FZ).
• Legal entities and individual entrepreneurs who are on UTII, and individual entrepreneurs using PSN. It is enough for them to issue any document for the buyer confirming the receipt of money. Its content is similar to a regular sales receipt. However, from July 1, 2018, these persons (except for those engaged in certain types of activities) lost the opportunity to formalize the receipt of funds in this way and are required to use online cash registers (Clause 7, Article 7 of the Law “On Amendments...” dated July 3, 2016 No. 290-FZ ). Conducting activities such as the provision of services to the population, retail trade, catering services and a number of others, gives UTII payers and individual entrepreneurs using PSN the right to postpone the use of online cash registers until 07/01/2019 (Clause 7.1 Article 7 of Law No. 290- Federal Law).
• Legal entities and individual entrepreneurs when carrying out activities in conditions that impede the use of cash register systems (Clause 3, Article 2 of Law No. 54-FZ).

The number of cash registers or other points for receiving money in ways that allow the non-use of cash registers is not limited. But at the end of the working day, the received revenue must be credited to the cash desk of the company or individual entrepreneur.

Thus, compliance with cash discipline in 2018-2019 involves following the rules for conducting income and expense transactions carried out at the cash register of a legal entity or individual entrepreneur, and the rules for working with cash registers or documents that are drawn up when cash registers are not used.

Cash discipline is mandatory for everyone.

What is cash discipline?

Compliance with cash discipline comes down to compliance with the rules established by the following documents:

• Directive of the Bank of the Russian Federation dated March 11, 2014 No. 3210-U, which defines the rules for conducting cash transactions for legal entities and individual entrepreneurs.

Read more about this document in the article “Nuances of the regulations on the procedure for conducting cash transactions” .

• Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U, which contains the conditions for cash payments.
• Law of the Russian Federation dated May 22, 2003 No. 54-FZ, establishing the rules for the use of cash register systems.
• Law of the Russian Federation dated July 3, 2016 No. 290-FZ or the law on online cash registers, which introduced significant changes to the rules of Law No. 54-FZ, the main stages of implementation of which fall in 2017-2019.

Read more about Law No. 290-FZ and the consequences of its entry into force in the materials:

• “Online cash registers since 2017 - the law has been adopted” ;
• “Current amendments to the law on online cash registers” .

Regarding the operating cash desk, the basic rules are as follows:

• A person is appointed to perform the functions of a cashier, with whom an agreement on full financial responsibility must be concluded. An exception would be situations when the cash register is run by the head of a legal entity or individual entrepreneur, working alone.
• Money and cash documents are stored in conditions that ensure their safety.
• Operations carried out at the cash desk are documented in the prescribed form in compliance with a certain procedure for filling them out. Documents are drawn up directly upon completion of the transaction, and for the posting of cash proceeds received outside the operating cash desk - daily at the end of the working day. Cash discipline in 2018-2019 for individual entrepreneurs who keep simplified records of their transactions allows for the possibility of not completing cash register documents.

Read more about the types of cash transactions in the article “The concept and types of cash transactions (legal regulation)” .

• If cash proceeds are received at the operating cash desk, then a cash register must be present. The issuance of a cash receipt upon receipt of cash proceeds is mandatory (Article 5 of Law No. 54-FZ).
• Money accepted by the cashier is checked for authenticity. A certain procedure is followed to check their quantity when receiving and issuing.
• Cash proceeds received by the operating cash desk should be spent only for certain purposes: payment of wages, settlements with suppliers and customers, issuance on account. Individual entrepreneurs can take money for personal needs.
• The maximum amount of cash payments between legal entities, between individual entrepreneurs, between legal entities and individual entrepreneurs is limited to 100,000 rubles. under one contract. At the same time, settlements with individuals are not limited, and individual entrepreneurs have the right to take any amounts from the cash register for personal needs.

Read more about the limit of payments between legal entities in the material “What is the limit for cash payments between legal entities?” .

• Issuance on account is carried out by order of the manager or on the application of the accountable person endorsed by him. To report on amounts issued, 3 business days are provided from the expiration date for which the money was issued (including travel allowances). Unspent amounts must be returned to the cashier or will be withheld from the salary of the accountable person (Article 137 of the Labor Code of the Russian Federation).

Read about the current procedure for issuing money according to the report.

• A limit is set on the balance of money in the cash register at the end of the working day. The procedure for calculating it is chosen by the company or individual entrepreneur independently from two methods proposed by the Bank of the Russian Federation Directive No. 3210-U. The excess must be deposited in the bank. An excess balance is allowed only on paydays (no more than 5 working days). Cash discipline in 2018-2019 for LLCs related to small-scale enterprises and individual entrepreneurs suggests that these individuals may not set this limit. For separate divisions, it is established either by the head office (if the division does not have its own current account) or independently (if the division has its own current account).

Read about determining the cash balance limit in the material “How to calculate the cash balance limit?” .

• Transactions with cash currency can be carried out through the cash desk. Most often they are associated with the issuance of money for foreign business trips and the delivery and receipt of currency at the bank. In some cases, settlements with residents may occur (Article 9 of the Law of the Russian Federation of December 10, 2003 No. 173-FZ).

Read more about currency transactions in the articles:

• “Currency transactions: concept, types, classifications” ;
• “Changes in currency legislation since 2018” .

What you need to know about working with CCP

The requirements for the CCP used in 2018-2019 are determined by the updated law No. 54-FZ.

From 02/01/2017, only new-style cash registers (online cash registers) began to be registered with the Federal Tax Service. From July 1, 2017, this type of cash register became mandatory for use by all business entities.

Online cash registers are fundamentally different from previously used cash registers with a fiscal drive. Accordingly, the requirements for them are completely different.

Read about the general requirements that online cash registers must meet in the article “Where and at what price can I buy an online cash register?” .

The problems that arise during their work also became different.

You will find answers to many questions related to the use of online cash registers in our section “Online cash registers KKT KKM”.

What is the basis for knowing the procedure for preparing cash documents?

The changes made to Law No. 54-FZ by Law No. 290-FZ not only affected the requirements for the cash register equipment used, but also led to updated requirements for the documents generated by this equipment: cash receipts and BSO. At the same time, the BSO has become a document in the execution of which devices similar to online cash registers must be used. Accordingly, the list of details for documents generated by the new cash desks turned out to be the same (Article 4.7 of Law No. 54-FZ).

Read about what has changed for BSO with the advent of online cash registers in the article “Law on online cash registers - how to apply BSO (nuances)” .

For persons who have the opportunity to delay the start of working with online cash registers, the rules remain in force allowing for the issuance of a document of any form indicating receipt of funds upon receipt of money for a purchase made from them. Therefore, a company or individual entrepreneur has the right to develop the form of the forms they need (in particular, BSO forms used, for example, when providing services to the public) independently, if such a form is not approved at the legislative level. The mandatory details of such BSOs are given in Decree of the Government of the Russian Federation dated May 6, 2008 No. 359. The counterfoils of the BSO forms confirming the amount of revenue received per day should be submitted along with the money to the operating cash desk at the end of the working day.

Read more about the use of old-style BSO in the material “What applies to strict reporting forms (requirements)?” .

There are 2 types of actions recorded at the operating cash desk:

1. Receipts using a cash receipt order (PKO) form KO-1, to which, if possible, documents are attached confirming the amount of the incoming amount. The detachable part of the PKO (receipt), containing the signatures of authorized persons and a seal, is transferred to the depositor.
2. Expenses using the cash expense order (RKO) form KO-2, to which, as a rule, documents are attached confirming the amount of the amount issued (pay slips, memos, copies of orders, checks, receipts). The RKO reflects the details of the recipient’s identity document. If receipt is carried out by power of attorney, then its original (if the power of attorney is one-time) or a copy (if the power of attorney is not one-time) is attached to the RKO.

The PKO and RKO forms are established by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 and are mandatory for use in the Russian Federation when registering income and expense transactions. Each operation requires its own separate document.

All PKOs and RKOs issued during the day are recorded in the cash book of the KO-4 form, which sums up the work for the day (receipt and expense turnover) and displays the balance at the end of the day.

PKO, RKO and cash book contain a reference to accounting accounts, the indication of which is mandatory for companies and optional for individual entrepreneurs who do not have to keep accounting (subclause 1, clause 2 of the law of December 6, 2011 No. 402-FZ).

Additionally, such forms of cash documents can also be filled out as a journal for registering incoming and outgoing cash documents of form KO-3 and a book of accounting for funds accepted and issued to other cashiers of form KO-5.

The procedure for filling out cash documents is given in Resolution of the State Statistics Committee No. 88 and instructions of the Bank of the Russian Federation No. 3210-U.

Read about the rules for filling out cash orders in the following materials:

• “How is a cash receipt order (PKO) filled out?” ;
• “How is an expense cash order (RKO) filled out?” .

Who monitors compliance with cash discipline?

All employees associated with their implementation must control the correctness of actions for carrying out cash transactions. If the organization has a chief accountant, then he is responsible for monitoring the work of the accounting department and the operating cash desk that is part of it. The general responsibility for the activities of the company lies with its director, and the individual entrepreneur himself is responsible for the activities of the individual entrepreneur.

Checking cash discipline in 2018-2019, which may result in an administrative fine or subsequent on-site inspection for the person being inspected, is carried out by tax authorities (Clause 1, Article 7 of Law of the Russian Federation of March 21, 1991 No. 943-I).

The objectives of this audit are to identify the facts:

• incompleteness and untimeliness of receipt of revenue;
• exceeding the cash payment limit;
• exceeding the cash balance limit;
• use of prohibited, faulty or non-compliant cash register equipment;
• failure to issue cash receipts or BSO;
• discrepancies between actual cash balances in the cash register and the amounts indicated in the documents;
• issuing large sums of money on account for unreasonably long periods.

How is cash discipline checked?

Checking cash discipline in 2018-2019 is carried out by decision of the head of the Federal Tax Service in the manner established by order of the Ministry of Finance of the Russian Federation dated October 17, 2011 No. 133n. During the verification process, the following are studied:

• All documents that are related to the execution of cash transactions.
• Fiscal memory reports and cash register control tapes are based on old-style technology.
• Documents for the purchase, registration and maintenance of cash registers.
• Documents related to the acquisition, accounting and destruction of BSO - for those types that continue to be issued according to the old rules.
• Accounting registers of accounting or business transactions.
• Order for cash balance limit.
• Expense reports.

At the same time, inspectors are given unlimited access to the cash register, including its passwords and cash.

During the inspection, any other documents related to the subject of the inspection, as well as explanations, may be requested.

Responsibility for conducting cash transactions with violations

Responsibility for violation of cash discipline is administrative. The period of involvement in it from July 15, 2016 was increased to 1 year from the date of commission of the offense (Clause 1 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation). Previously, the statute of limitations for administrative violations was 2 months. So a one-time violation of cash discipline in 2019 may go unpunished.

A timely detected violation will lead to fairly high fines, since Law No. 290-FZ, since 2016, fines for violation of cash discipline, or more precisely, liability for non-use of cash registers, have been seriously increased. Administrative liability for non-use of cash registers entails:

• a fine for officials in the amount of 25 to 50% of the settlement amount made without the use of cash register systems, but not less than 10,000 rubles;
• a fine for legal entities in the amount of 75 to 100% of the settlement amount made without the use of cash register, but not less than 30,000 rubles. (clause 2 of article 14.5 of the Administrative Code).

If an organization or individual entrepreneur is caught a second time for not using the cash register, then in the case where the amount of settlements without using the cash register is (including in the aggregate) 1 million rubles. and more, this will entail:

• disqualification of officials for a period of 1 to 2 years;
• suspension of activities for up to 90 days for individual entrepreneurs and organizations (clause 3 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Responsibility for violations of cash discipline in 2018-2019 in the form of the use of cash registers that do not meet established requirements, the use of cash register equipment used in violation of the procedure established by the legislation of the Russian Federation and the conditions for its registration and re-registration provides for liability in the form of:

• warning or fine in the amount of 1,500 to 3,000 rubles. for officials;
• warning or fine in the amount of 5,000 to 10,000 rubles. for legal entities (Article 14.5 of the Code of Administrative Offenses of the Russian Federation, paragraph 15 of Article 7 of Law No. 290-FZ).

Law No. 290-FZ introduced other grounds for holding people accountable for violations in the use of cash register systems. For example:

• for failure to send the buyer a cash receipt or strict reporting form in electronic form or for failure to transfer these documents on paper at the buyer’s request;
• responsibility has been introduced for fiscal operators, cash register manufacturers, and expert organizations.

But even if, at the time of checking cash discipline, the INFS cannot hold the violator accountable in the form of an administrative fine (due to the expiration of a 2-month period from the date of the offense), then there is no need to rejoice. Detection of violations in the use of cash register systems will serve as a reason for closer attention to the taxpayer and, if any other problems are identified in his work, may lead to an early on-site inspection. The clear interest of tax authorities will be caused by the incompleteness and untimely recording of revenue, as well as the identification of inconsistencies between documentary and actual cash balances in the cash register.

The fact of issuing large sums of money on account for unreasonably long periods may lead to additional personal income tax assessment on these amounts (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 5, 2013 No. 14376/12).

Results

Acceptance of cash proceeds, as a rule, obliges the recipient to have a cash register that issues a document confirming the acceptance of the corresponding amount. From 07/01/2017, a new type of cash registers - online cash registers - became mandatory. They generate not only cash receipts, but also BSO. Accordingly, the requirements for new cash registers and the documents issued by them have changed.

There are persons who are not obliged to use CCP, as well as persons who have the right to start doing this later (from 07/01/2018 or from 07/01/2019). When accepting money, they have the right to issue any document confirming the fact of acceptance. This document may have an independently developed form if its form is not approved by law. Here you can follow the rules for registering old BSOs.

There are no changes in 2018-2019 regarding the documents generated by the operating cash desk. Just as there are no changes in the authority that checks the state of cash discipline (i.e. compliance with the rules for working with cash), it remains the Federal Tax Service Inspectorate. Despite the limited period for bringing to justice for violations when working with a cash register, the detection of such violations is fraught with consequences in the form of an on-site tax audit.

Administrative liability itself has increased significantly since 2016: the size of fines has increased, the types of liability for non-use of cash registers have been expanded, and in connection with the start of work with a new type of cash register equipment, new grounds for liability have been introduced.

From the article you will learn:

• What is a cash limit?
• Which companies may not set a cash limit in 2016
• How to calculate the cash limit for 2016
• Sample order approving the cash balance limit at the cash desk
• Should entrepreneurs have a cash limit in 2016?
• Cash limit amount for 2016
• How to calculate the cash limit 2016

Cash limit- this is the maximum possible amount of cash remaining at the end of the working day and placed in the cash register for safety. The limited amount is also called the carryover balance. The rules for determining the limit amount of money are specified in the regulation of the Bank of Russia dated March 11, 2014, registered under number 3210-U.

But what to do if there is a limit, but in fact there is none? Then it is considered to be equal to 0. If the balance exceeds a fixed amount, the entrepreneur should think about what to do with the money in the evening, when the financial institution is already closed, and leaving cash in a store or office is dangerous.

The whole point is that keeping cash in the cash register in an amount that exceeds the limit means violating the current legislation of Russia, which entails penalties. In this case, administrative liability is 40,000-50,000 rubles, which is certified in Article 15.1 of the Code of Administrative Offenses of the Russian Federation.

Who is exempt from the fixed cash limit in 2016?

In 2016, founders and representatives of small businesses have the right to do without setting a limit. That is, they are not prohibited from accumulating in the cash register in any amount. The only difficulty is to make sure that you really belong to the list of companies engaged in small business.

The characteristics of a small business entity in 2016 are described in the Law:

profit for the last reporting year should not exceed 400 million rubles;

the number of employees is allowed 100 people, no more;

the share of investments in the enterprise from legal entities cannot be more than 25%.

As tax practice shows, both “simplified” and “imposed” fall under these requirements. But here, too, there is a small nuance - oddly enough, not all “simplified people” are engaged in small businesses. As for documentary confirmation of the organization's status, this is not necessary. If the company falls under the main criteria discussed in this article, then you can rest assured.

The decision to register an LLC or a certificate from the Unified State Register of Legal Entities will allow you to determine the composition of the founders, namely the share of legal entities. An experienced accountant will note the necessary information on the accounting accounts. According to the Instructions to the Chart of Accounts, analytical accounting regarding account 80 includes providing information regarding the founders of the enterprise and the stages of formation of monetary capital.

When the management of an enterprise is confident that it is engaged in a small business, it is necessary to draw up an order canceling the limit; how to draw it up correctly; a sample is presented below.

Sample order canceling the organization's cash balance

If the requirements defining a small business are not met, the order is also issued, but the text indicates a limited amount, which also needs to be pre-calculated.

The procedure for calculating the cash limit in 2016

Calculating the cash limit in 2016 includes the possible use of several methods at once:

1. To make the calculation, you need to know the volume of cash receipts at the cash desk for goods sold or services provided during the current period. Just substitute your own data into the formula:

Cash limit if there is revenue = Revenue in rubles / Settlement period, days * The amount of time that has passed between the days of depositing banknotes at the banking institution.

Moreover, the settlement period, which is taken as the basis for calculating the balance, in 2016 cannot exceed the 92 working days specified in the legislation, but there are no restrictions on the minimum value of this period.

The time given between the dates of depositing cash at the bank is no more than 7 working days. If you can prove that there is no bank in the locality where you live or operate, the period can increase to 14 days, and this will not be a violation.

Example

Let LLC "Eva" sell cosmetic products and apply the simplified taxation system, which describes the deduction of deductions from the amount obtained from the difference between income and expenses. In 2016, management decided to limit the balance of cash in the cash register. December 2015 was taken as an indicative reporting period.

Cash revenue in 2015 reached 400,000 rubles, the store operates on a schedule that does not include days off. The cashier provides revenue to the bank three times a week - on Monday, Wednesday and Friday with an interval of 2 working days.

So, let's calculate the duration of the billing period - it is equal to 31 days, because the store is open seven days a week. There are regularly 2 days between cash deposit days.

The available information allows the accountant to make an accurate calculation of the cash limit:

400,000 rubles / 31 days * 2 = 25,807 rubles.

2. The second method involves knowing the amount of cash dispensed from the cash register. It should be used if trade is not carried out in cash, that is, a non-cash payment method is chosen between the client and the supplier, but in your activities in other areas you use cash.

The limited amount of the money balance, calculated from the volume of money issued from the cash desk = Volume of money provided for the reporting period, in rubles / Estimated time period, which takes into account the volume of cash issues, is determined in days * Reporting period between the dates of cash receipt in the banking structure, work days.

Please note that the funds issued do not include amounts used to pay salaries to employees, scholarships and other similar incentives.

The settlement period varies within 92 working days, the number of days between depositing money into the bank is allowed no more than 7-14 days.

Example

Boom LLC is engaged in retail trade, as indicated in the relevant registration documents. The organization is “simplified”, and income amounts minus expenses are chosen as the object of taxation. The company does not accept cash; all clients make payments through the bank. But still, the company needs to withdraw money from the account from time to time and use it to pay suppliers. Therefore, the management decided to fix a limited cash balance in 2016. To determine the required amount, December 2016 is used as the billing period.

To make calculations possible, the accountant identified the following indicators:

• in December 2015, the bank issued the company 800,000 rubles, which were spent on paying suppliers for goods;
• the employees' salaries were not withdrawn from the cash register;
• in December there were 20 working days;
• Cash was received at the banking institution on Mondays and Thursdays, so the gap is 3 days.

Cash limit = 800,000 rubles / 20 days * 3 days = 120,000 rubles.

What does an order to determine a cash limit look like in 2016?

When the fixed amount is calculated, it is necessary to put the innovations into effect; this is done by issuing the appropriate order, a sample of which is presented below.

Do entrepreneurs have the right not to set a cash limit in 2016?

Indeed, entrepreneurs may not record the size of the cash balance, i.e. There are no restrictions or mandatory deadlines in this case. However, this is not beneficial for the owner himself - now only he is responsible for the safety of the money, therefore, in the interests of preserving the property, management should still think about depositing the money in the bank. Another option is to withdraw cash from your cash register as often as possible to spend on personal needs.

A businessman will immediately have a question - how to document the taking of money for his own needs? There is no need to specifically fill out additional paperwork, just record the amounts in the appropriate tax accounting columns. If you are a member of the simplified tax system, then changes in the money supply do not need to be reflected in the Book of Revenues and Expenditures, because they are not considered expenses as such and do not count for anything. don't have any particular impact. For convenience, keep a separate notebook or notebook where you make relevant entries.

The only note is to confirm each operation with an order; this is not at all difficult to do.

Russian Finance Minister Anton Siluanov continues to insist on the need to further limit cash payments, citing as an example the attack on cash that has now begun in India (RIA Novosti, 01/21/2017).

Cash payment limit and penalty for exceeding it

In Russia, cash settlements are already limited by the current Directive of the Bank of Russia No. 3073-U dated October 7, 2013. Clause 6 of this regulatory document sets a limit for settlements between participants within the framework of one agreement - no more than 100 thousand rubles in the form of cash, including in foreign currency , equivalent to the specified amount (the Bank of Russia exchange rate is applied on the day the payment is made).

For violation of the requirements of this document, administrative liability is provided. The fine for exceeding the cash payment limit in 2018 is regulated by the requirements of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation: for violation of the procedure for handling cash,

“expressed in the implementation of cash settlements with other organizations in excess of established limits”

the punishment was determined in the form of a fine: 4000-5000 rubles for officials, 40000-50000 rubles for legal entities.

The limit established for cash payments does not apply to:

• social benefits and wages to employees;
• issuing cash against the employee;
• consumer needs of individual entrepreneurs not related to business activities.

The practice of reflecting relationships with one counterparty within the framework of several contracts sometimes meets with a contradictory reaction: on the one hand, official bodies may see in this some kind of “trick” and protest such a division.

On the other hand, the entrepreneur’s position, competently argued by an experienced lawyer, both when formalizing contractual relations and in the case of judicial review of discovered discrepancies, often leads to the desired result.

Limit of balance in the company's cash register

The limit of cash remaining in the cash register (safe) of a legal entity at the end of the working day is established by order of its head. The method for calculating the specified limit, based on the receipt or withdrawal of cash, is determined by Bank of Russia Directive No. 3210-U dated March 11, 2014.

Small businesses with an annual income of no more than 800 million rubles and a staff of no more than 100 people are eliminated from the need to monitor the cash limit (Resolution of the Government of the Russian Federation No. 265 of 04/04/2016).

Responsibility for exceeding the established cash limit is established by the same clause 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation: for violation of the procedure for handling cash,

“expressed in the accumulation of cash in the cash register in excess of established limits”

a fine is expected for officials in the amount of 4-5 thousand rubles, for legal entities - 40-50 thousand rubles.

It is important to know that a limit that is not properly documented gives official structures grounds for applying penalties, regardless of the amount of cash in the cash register. It is also important that the procedure for the circulation of funds at the cash desk is regulated not only by the regulatory documents given here, but also by a number of other acts.

A competent lawyer with experience in reducing possible risks and resolving emerging disagreements will always help you understand the intricacies of modern legislation.