Mutual settlements in cash between legal entities. Does an entrepreneur need to comply with the limit of cash payments

Cash payments- one of the forms of financial calculations, actively used to service the costs and profits (income) of the population.

Cash payments- the type of settlement transactions in which cash is involved. Transactions are carried out by transferring funds (coins, banknotes) from one person to another as a fulfillment of an obligation.

Cash payments- payment in cash for services or goods immediately after their transfer (sale) or the provision of papers for their receipt.

Cash settlements: essence, features of the organization

In business practice, cash transactions can be carried out by each company (IP, PE). This type of calculation is especially popular among subjects economic activity who are engaged in trade and promote their services.

Companies that carry out a different type of work (for example, are engaged in agriculture, construction, manufacturing, and so on), also periodically carry out cash settlements. For example, the payment of wages, the provision of funds for travel expenses, the purchase of goods and materials - these and many other expenses are related to cash payments.

It is believed that one of the parties to such transactions should be an individual. But it's not. Various companies (including private enterprises) can conduct cash settlements among themselves. The main requirement in this case is the obligatory payment in cash. In some cases, the use of a payment card is allowed. In turn, non-cash payments are prohibited (for example, the same transactions by means of a payment order).

Cash payments - payments using cash for sold objects (services, goods), as well as for transactions that are not related to the sale of goods (services, works) or property. Entrepreneurs (companies) and individuals can act as subjects. Generally speaking, cash payments are any payments that use coins or banknotes.

When carrying out cash settlements with customers of goods or consumers, settlement operations are inevitably carried out. These transactions represent the acceptance from another person (the customer) of cash, tokens, pay cheques, and other means of payment for a service not provided or a product being returned. In the case of using a bank card, a special document is drawn up, implying payment in a non-cash form by a bank or, in case of refusal of the service provided (return of products), paperwork for transferring money to the buyer's bank.

According to the laws of the Russian Federation, all business entities are required to carry out settlement transactions in any of the forms (cash or non-cash) and to carry out settlement operations taking into account the full amount of goods through special registrars. The latter must be registered and have all the necessary documents.

In the process of settlements with buyers for services rendered or goods sold, business entities must enable the participants in the transaction to make settlements in electronic form. At the same time, it is desirable to provide at least three different systems to choose from.

Registrar of settlement transactions ( cash register) - a special device (technical complex, device) that implements fiscal functions and ensures effective registration of settlement transactions upon the sale of goods (rendering services), transactions for the purchase and sale of banknotes of other countries, registration of goods, and so on.

Paybook- a laced brochure that has been registered with the relevant authorities ( tax office) and contains the necessary settlement receipts. Another "participant" in cash payments is the cash desk, which is a place (office, premises) where the transfer of valuables, money and cash papers takes place.

Cash settlements: features of carrying out, prohibitions

The complexity and imperfection of tax legislation often causes a lot of questions, most of concerning the acceptance of cash:

1. Conducting cash settlements with an individual . In almost all cases, accepting cash from an individual without issuing him any documents confirming the purchase of goods is prohibited. The type of document issued depends largely on the following conditions:

- for enterprises on the simplified tax system acceptance of cash payments for services or goods must be confirmed by the return provision of a KKM check. As an exception, it is possible to cite the provision of certain services to citizens (individuals);

- for enterprises on UTII It is allowed to make payments without using a cash register. At the same time, at the first request of the client (buyer, user of the service), a receipt should be issued. If a person does not require such a document, then there is no need to issue it (it will be legal). As in the previous case, there is an exception here - the provision of services to individuals;

In the case of the provision of services to individuals (the population), regardless of the UTII or STS regime, it is necessary either to use the KKM in the usual way or to provide customers with a check from the cash register. Another option is to provide BSO (for all clients, not just on demand);

It is allowed not to use cash registers and not present anything at all to the buyer (service user) in the forms entrepreneurial activity UTII and STS, if we are talking about trade at a fair or market, with retail non-food products, sale of magazines (newspapers) or ice cream.

2. Carrying out cash settlements with an individual entrepreneur or LLC . In the case when it is necessary to accept from the above structures, it is important to consider:

At enterprises with a taxation form of the simplified tax system, the use of cash registers is mandatory. Upon completion of the transaction, it must be executed in accordance with all the rules of the PKO (cash receipt order);

In companies with a UTII form, at the request of the client, it must issue a document drawn up in a free form (printing on a computer is possible). The paper should contain the main one - the name of the document, its date of issue and serial number, full name and TIN of the entrepreneur, the total number and name of services, work or goods, the full name of the person who issued the document, his place and signature. A receipt for payment, a sales receipt and other documents can act as a payment paper. The main requirement is the availability of all the above information.

As for the BSO, its issuance to an individual entrepreneur or LLC is not allowed. The transfer of BSO is possible only to those clients who belong to the category of individuals.

3. Entrepreneurs don't always know when to use a cash register. By law, all cash payments and transactions using "plastic" must be carried out using cash registers. As an exception, one can only cite:

Payment of taxes under the UTII system, as well as work on the principle of the patent system. In this case, a non-standard check is issued on hand, and a regular document confirming the payment;

Providing services to individuals. In this case, instead of a check, a BSO is provided;

Carrying out certain types of activities, for example, selling ice cream, printing press, conducting small retail trade, selling goods at fairs and markets.

If by law the use of cash registers is mandatory, then cash payments are prohibited. The use of cash registers directly depends on the type of activity, clients, the chosen method of taxation, and so on.

From which OKVED codes are used, and in what volumes the goods are sold, the use of cash registers does not depend. By the way, even with a one-time transaction, if cash is provided, a cash register is required (if, by law, the provision of a cash receipt is mandatory).

To avoid buying cash registers (for example, in the case of rare cash sales), you can ask a person to transfer funds through a banking institution. To do this, it is necessary to provide the client (buyer) with an account with the details, according to which the funds are made. In fact, the entrepreneur does not see cash, therefore, in application of CMC also not needed.

Possible cash receipt replacements and prohibitions:

1. An invoice cannot be used instead of a KKM check, because these papers have different purposes. So, the invoice confirms the fact of the transfer of goods, and cash receipt- a document certifying the payment in cash. In this case, the invoice can be provided together with the cash receipt, but not replace it.

2. Sales receipts instead of KKM checks are also not quoted. The first can only be an addition and be provided along with standard KKM checks. A sales receipt can be issued as a retail analogue of invoice paper. There are situations when the transfer of a sales receipt as the only document is still possible - in the presence of a patent taxation system (except for activities in the provision of personal services) or tax system on the principle of UTII.

3. The use of debit and credit orders as a replacement for KKM checks is also prohibited. In this case, a credit order is a document that must be drawn up in addition to cash register check in the event that the client is an individual entrepreneur or organization. As a rule, RKO and PKO are documents for internal use.

4. There is no need to use a cash receipt when sending goods by mail. In the case of receiving products in this way, it does not provide cash. Payment is accepted by employees of the post office, and then the funds are transferred to (sometimes it is possible to transfer funds in cash).

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

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

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

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

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

For individual entrepreneurs, the limit is also 100 thousand rubles. If the company has entered into an agreement with an individual entrepreneur, then both of them are subject to a cash settlement restriction of 100,000 rubles. Settlements in real money between individual entrepreneurs and individual entrepreneurs are also limited to this amount.

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

Articles about cash transactions small business:

Limitation of settlements with paper money when issuing money under a report

The organization has the right to issue any amount to its employee under the report. And the employee has the right to spend this amount without regard to restrictions. For example, travel expenses.

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

The same approach applies to a situation where an employee makes settlements on behalf of an organization by proxy.

Is there a restriction on the payment of dividends?

founding organization. Joint stock companies are not entitled to pay dividends in cash from the cash desk.

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

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

However, as practice shows, when visiting tax audits tax inspectors may consider otherwise and fine the company for issuing dividends from the cash register in excess of 100 thousand rubles.

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

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

For what purposes can legal entities spend the proceeds from the cash desk

1. For wages and payments of a social nature (for example, sick leave or financial assistance).
2. For personal (non-commercial) needs of individual entrepreneurs.
3. For the issuance of accountable amounts to employees.
4. To pay for goods, works and services (except for securities).
5. Return Money for goods, works or services previously paid from the cash desk.
6. For the payment of sums insured (if there are insurance contracts with individuals).

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

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

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

For these purposes, the organization is not entitled to spend the trading proceeds generated in the cash desk of the organization.

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

1. For the personal needs of the IP.
2. For salaries and social benefits.
3. For the issuance of money to employees under the report (except when accountable amounts will be spent to pay for goods or services for the organization).
4. For customs payments.

All other uses of paper money are limited.

Penalties for non-compliance with cash discipline

In case of exceeding the limit of paper money settlements between legal entities, the responsibility lies with both the seller and the buyer.

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

For the head - from 4 to 5 thousand rubles.

For what purposes can / can not spend cash proceeds in 2019

Reminder: What you can / can not spend

Restrictions on spending cash

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

List of purposes for which you can give money from the cash desk

The list of purposes for which paper money can be spent: the issuance of salaries and other payments to employees, scholarships, travel allowances, insurance compensation, payment for goods, works and services.

In addition, cash proceeds can be used for such purposes as:

1) payment for the personal needs of the entrepreneur, not related to the implementation of entrepreneurial activities.

2) issuance of money to employees under the report.

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

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

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

In addition, the restriction of 100,000 rubles. it is not necessary to apply for the issuance of funds to employees on account, the payment of salaries and other social benefits, as well as for spending money on personal (consumer) needs by entrepreneurs.

Settlements between legal entities can be carried out both in cash and non-cash (Article 861 of the Civil Code of the Russian Federation).

In addition, settlements between legal entities can be made by securities - a bill of exchange (Article 128, clause 2 of Article 142 of the Tax Code of the Russian Federation). The settlement of a bill of exchange between legal entities is carried out taking into account the requirements specified in the Law "On a transferable and promissory note" dated 11.03.1997 N 48-FZ.

Cashless payments between legal entities are made by transferring funds from bank accounts to bank accounts (clause 3 of article 861 of the Civil Code of the Russian Federation) and are regulated by the Regulations on the rules for transferring funds, approved by the Bank of Russia on June 19, 2012 N 383-P.

Settlements between legal entities in cash must be made in accordance with the requirements established by Ordinance of the Bank of Russia No. 3073-U dated 07.10.2013 "On Cash Settlements".

Maximum amount of cash settlements between legal entities

The Central Bank of Russia has set a cash settlement limit between legal entities in the amount of 100,000 rubles under one agreement concluded between these organizations (clause 2,).

Restrictions on cash between legal entities also apply to settlements between an individual entrepreneur and a legal entity in cash (clause 2, clause 6 of Instructions of the Bank of Russia dated 07.10.2013 N 3073-U).

But cash settlements between an individual and a legal entity are carried out without restrictions on the amount (clause 5 of the Directive of the Bank of Russia dated 07.10.2013 N 3073-U).

The restriction on cash settlements between legal entities does not apply to cash settlements between individuals not registered as an individual entrepreneur (clause 1 of Bank of Russia Directive No. 3073-U dated 07.10.2013).

Cash settlements between legal entities

Cash settlements between legal entities under lease agreements real estate, for transactions with securities, for the issuance (return) of loans and interest on it, for activities related to the organization and conduct of gambling, must be made strictly from cash previously withdrawn from the bank account of the organization and credited to the cash desk of the company (

Transactions made with the help of cash have their own nuances, unlike non-cash ones. most main feature is payment limit.

Such a restriction is regulated by the Order of the Central Bank of Russia (CBR) No. 1843U dated 06/20/2007, which sets the limit for the amount of money spent per contract at 100,000 rubles.

This restriction affects cash settlement between:

• enterprises legal form property;
• individual entrepreneur and legal entity;
• individual entrepreneurs.

These operations are only for payments produced under one concluded agreement, which do not have a time limit. That is, if an agreement is concluded between business entities for more than 100,000 rubles, cash settlement cannot be carried out, including in parts and on different days.

Thus, the company has the right to pay up to 100,000 rubles in cash, and the rest with the help of banking institutions. Also, legal entities can legally pay in “cash”, on the same day under two agreements at once, if their total amount does not exceed the regulated limit.

Otherwise, for violation of the limit, employees of the checking services may issue a certain administrative penalty or seize the company's financial accounts.

When making cash payments, you must comply with following rules accounting and registration of such transactions:

1. Manufacturer (seller) without fail should be used for the subsequent issuance to buyers of a strict reporting form, checks or other receipts confirming the transaction. The buyer, in turn, must accept the document issued to him, for further reporting to the required government agencies.
2. The seller needs to draw up each received cash with a credit order through a personal cash desk, and enter the relevant information into the Cash Book.

Separate cash documents should be drawn up if the following incoming cash is deposited in general cash register enterprises:

• from cashiers or vendors at the end labor day or shifts;
• directly from consumers, including legal entities.

It is mandatory for regulatory authorities compliance with certain conditions, which include:

• the same display of all incoming "cash" in the Cash Book and on the tape of the cash register;
• obligatory accounting of all incoming cash;
• issuance of supporting documents on receipt of financial notes.

These rules are provided for by various regulations of the Federal Tax Service and the Central Bank of the Russian Federation.

The need for

The need to conduct financial processes in banknotes arises from the organization for various factors which can be internal or external.

The internal reasons for such a calculation include following payments:

• wages;
• financial assistance;
• dividends to shareholder.

To external accounts payment applies:

• supply of all kinds of raw materials, materials and other products;
• provision of necessary services;
• making or repaying a loan;
• state tax;
• utility bills;
• capital construction;
• work performed by workers of a third-party organization (contractors).

In this regard, cash settlements can be divided into commodity and non-commodity transactions, where commodity transactions imply financial payments for a specifically purchased product or service rendered, and non-commodity transactions are associated with the transfer of funds from one organization to another, while the legal entity does not receive any product in return. , no service.

Thus, in order for the founder to carry out a certain financial process aimed at the benefit labor collective and the company itself, sometimes it is necessary to make payments in cash.

Other

Cash is one way to purchase a product or receive a service. In this regard, this method of calculation is used not only between legal entities and entrepreneurs of any business, but also between individuals.

Owners of various businesses (individual entrepreneurs) accept participation in business processes along with legal entities. At the legislative level, they can:

• open personal accounts in banking institutions;
• create and use your cash register;
• to carry out mutual settlements with other persons, both legal and natural.

In his activities, the entrepreneur has a dual legal status. The fact is that he is considered, on the one hand, an individual, and on the other, a business entity. However, an individual cannot be a member of a business, therefore it is only a consumer of all kinds of goods and services.

It turns out that settlements between individual entrepreneurs and individuals will be exclusively in cash financial resources and with the help of a plastic card, through a banking organization.

According to the regulatory framework of the Russian Federation, the funds received from the buyer (individual) must go through the businessman's personal cash desk and then be credited and included in the statements. Further, the amount of mandatory income tax is determined and paid, which the entrepreneur received by mutual settlements with the consumer.

When carrying out monetary transactions between such subjects of limits on financial amounts not provided.

Between IP and IP

For cash payments between individual entrepreneurs, there are following rules:

• a restriction was established according to which a businessman cannot resort to the use of cash if one contract provides for an amount of payment above 100,000 rubles;
• available cash can be used to pay customs duties or issue wages subordinates;
• accept "cash" from consumers in any quantity, and without any restrictions;
• all proceeds are the direct property of the entrepreneur, which he has the full right to dispose of by personal decision.

If the amount of the entrepreneur's settlement is less than 100,000, then You don't need to open a bank account.

For cash payments between legal entities and individual entrepreneurs, a limit of 100,000 rubles is also set, so mutual settlements between them can be made only within this amount..

If the amount does not exceed the limit, then the proceeds are transferred to the cash desk of the organization, after which they are transferred to a valid account in a banking institution.

If the amount exceeds the limit, then all payments must be made only through financial accounts.

However, the orders of the Central Bank of Russia provide for exceptions due to which the established restrictions do not apply. These include:

• payment of salaries to employees of the organization;
• payment sick leave, and other social charges;
• payment of travel funds, which also includes the cost of travel, food and accommodation of the employee.

Between a legal entity and an individual

Legal entities do not have a large number of privileges compared to entrepreneurs that relate to cash settlements with consumers. However, in this case there is no limit on cash payments, and payments are made according to the following rules:

1. Only to the cash desk of the subject, while the cash received should be immediately reflected in the receipt order.
2. Through banks. Thus, the payment made goes to the bank account of the legal entity, which allows you to automatically record the incoming funds to the company.

Fulfilling the requirements of regulations Russian Federation, the founders of organizations protect themselves from possible penalties from the regulatory authorities.

You can learn about the restrictions on cash payments from this video.

For the most part, many companies prefer to settle with counterparties in a non-cash form. More precisely, by transferring funds from account to account through a bank or electronic payments (WebMoney, Yandex money, online payments, etc.). But it is not uncommon in work when buyers - legal entities (LLC, JSC) and "physicists" pay for goods (works, services) in cash through the seller's (executor's) cash desk. It is allowed.

The only restriction is the limit for accepting cash through the cash desk under one contract, or the cash settlement limit. What is this limit? When are legal entities and individuals required to comply with it? Read more about this.

Cash limit- this is a total monetary limit that determines the amount in which companies and businessmen can make cash settlements with their counterparties.

From this concept, we can conclude that the seller must comply with the limit only when accepting cash, but this is not so. Restrictions must be subdivided depending on the source of the money received, there are only three of them:

• sale of goods (services and works), insurance premiums;
• bank accounts;
• other sources of cash receipts.

Sellers are not entitled to spend the received cash in rubles for goods, services and works sold, as well as money from insurance premiums. But there is an exception - see table 1.

Exceptions for spending cash by type of target costs. Table 1

In 2017, the cash settlement limit between legal entities remained at the same level and 100 thousand rubles. Note that such a sum barrier applies to settlements within the framework of one agreement concluded between the parties.

The limit of 100 thousand rubles was set by the Bank of Russia in clause 6 of Instructions No. 3073-U dated October 7, 2013. Also, in the work it is necessary to apply the rules - Instructions of the Bank of Russia dated 11.03.2014 No. 3210-U and federal law dated May 22, 2003 No. 54-FZ.

In practice, legal entities sometimes conclude a number of contracts of the same type. The goal is to multiply the amount of cash payments. For example, in one series, loans of 100 thousand rubles are issued to the counterparty. At the same time, the contracts are dated on the same day, and their numbers alternate. For example, 1/16, 2/16, 3/16, etc. This is quite risky: controllers can summarize the indicators for all contracts and fine a company or a businessman for violating the restriction. We note right away that the fine can be challenged. But this process can be delayed and the truth will have to be sought in court. Judges are often on the side of companies (decision of the Tenth Arbitration Court of Appeal dated 09/07/2015 No. A41-27520 / 15). In order not to get into such a situation, it is worth drawing up contracts with different conditions. For example, include in the contract a mixed product, its cost, terms, type of delivery (self-delivery, through an intermediary).

It is also worth doing under loan agreements. For example, take as a basis different loan amounts, interest, periods when the borrower must repay the money.

The company delivered to the buyer - LLC refrigeration equipment worth 99 thousand rubles, and then also sold fresh-frozen fish in the amount of 40 thousand rubles. The company did not draw up a contract for the supply of fish. Therefore, it is safer for the buyer to pay for the fish in cash through the cash desk, and transfer funds for the refrigeration equipment to the seller's settlement account.

See Table 2 for details on which transactions must comply with the cash settlement limit.

Cash payment limit in 2017. table 2

It is necessary to adhere to the cash bar, regardless of whether money is transferred or received. Therefore, if it became necessary to settle with a counterparty in the amount of more than 100 thousand rubles, it is safer to transfer money in excess of the limit to a current account, or to split the amount into several contracts.

As we noted above in Table 1, a company can spend money from the cash register through sales if:

• pays wages;
• provides an employee with material assistance (or other social payments);
• provides money accountability;
• refunds the buyer for returning defective or low-quality goods;
• the entrepreneur needs money for needs not related to the activity (personal consumer purposes).

One of the changes that organizations and entrepreneurs expect in 2017 is the transition to online cash registers. At the same time, the cash limit remains at the same level. Nothing changes here.

Almost all companies and entrepreneurs have the obligation to switch to online cash registers. The only difference is the timing when online CCPs will become mandatory. To understand when to move and start using next generation CCP, see Figure 1.

When should I switch to online checkout? Scheme 1

Now and until February 1, companies can still register any cash register - online or regular cash registers. Later, the tax authorities will not take into account the old models (letter of the Ministry of Finance of Russia dated 09/01/2016 No. 03-01-12 / VN-38831).

Until July 1, 2017, companies whose ECLZ expires must implement online cash registers. It is safer not to postpone the registration of a new cash desk until the last moment. Firstly, the company at once can be left without working cash desks. Secondly, tax authorities can fine an organization if it works without an online cash register. The fine is from 3/4 to one size of the amount not broken through at the cash desk (part 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

From general rule there are exceptions: online checkout may not be used by companies that cannot connect to the Internet, or it is impossible to determine the final price of goods.

The right not to use online cash registers and not to issue receipts to customers

• credit organizations, when making payments through automatic machines;
• settlements between LLCs when paying by bank transfer;
• churches;
• porters at airports and train stations;
• sellers of magazines and newspapers;
• peddling trade;
• sellers of ice cream and soft drinks for bottling;
• drivers, conductors - when selling tickets;
• sale of goods at fairs and markets;
• issuers of securities and others (clause 2, article 2 of the Law of May 22, 2003 No. 54-FZ).

The right not to use online cash registers, but checks or BSO are required to issue

• companies located in hard-to-reach and remote areas;
• pharmacies in villages (clauses 3, 5, article 2 of Law No. 54-FZ).

Apply CCP, but with restrictions

• stores in remote areas where there is no Internet may not transmit data to the Federal Tax Service;
• online stores do not print checks on paper, but send them to the buyer by e-mail.

To switch to online cash registers, you need to purchase a new or upgrade an old cash register. Then the cash desk must be registered - there are two ways: through the CCP office, or submit an application on paper to any inspection (see. Online cash registers since 2017: transition and application procedure).

Thus, taking into account the new trends in the use of online cash registers, the company has the following responsibilities:

• registration of all available cash registers;
• issuance of cash receipts to customers on paper, and at his request - electronic check via SMS or email.
• storage of documents that are directly related to the purchase of new cash desks;
• providing access for inspectors to cash desks, etc.

Cash settlement limit between legal entities and individuals in 2017

Individuals who do not have the status of an individual entrepreneur are not subject to the restriction - there is no cash limit when settling with them (clauses 2, 5 of Bank of Russia Ordinance No. 3073-U). Therefore, the seller can accept any amount of cash from an individual. That is, settlements between an LLC (JSC) and an individual can take place according to the following algorithm:

• in cash at the box office;
• through online payments, WebMoney, Yandex money.

The company has three points of sale, all of them specialize in retail household chemicals. Buyers are individuals and small trade entrepreneurs.

When accepting payment from an individual in the amount of 120 thousand rubles, the cashier can accept payment, it is enough to issue a cash receipt.

When settling with individual entrepreneurs, the purchase amount of more than 100 thousand rubles is divided into several contracts. Also, an individual entrepreneur can be offered to pay for the goods by bank transfer - transfer funds to the company's current account.

Cash settlement limit when issuing a report in 2017

Legal entities have the right not to comply with the amount restrictions when issuing money from the cash desk to an employee. For example, to pay for services, goods that will ensure the smooth operation of the company. This may be the purchase of fuel and lubricants for the delivery of goods, stationery (pens, paper, files), etc. Most often, the amounts do not exceed 100 thousand rubles, but even if you give money to the accountant more than the limit, this is not prohibited.

But do not forget that the accountant can buy goods for cash within the amount limit. He needs to issue a power of attorney to sign a supply, purchase and sale agreement, etc. If the issuance of cash is not related to the purchase of goods, services on behalf of the company, the limit may not be observed. For example, if an employee paid for dry cleaning services on a business trip.

The employee went on a business trip to purchase refrigeration equipment. The cashier issued money for a report in the amount of 145 thousand rubles. The employee, by proxy, entered into an agreement with the counterparty for the supply of equipment and paid for the order in cash in the amount of 145,000 rubles. This is a violation. If the controllers reveal an error, then not only the seller, but also the buyer cannot avoid the fine. That is, it turns out that it is possible to receive and return accountable money in cash outside the limit. But there are restrictions on the purchase - it must be observed.

Liability for violation of the cash settlement limit between legal entities in 2017

If you do not comply with the cash limit, the company will be fined. The controllers have two months to fine the company (part 1 of article 4.5 of the Code of Administrative Offenses). At the same time, tax authorities can charge a fine not only on the organization, but also on the official (Article 2.4 of the Code of Administrative Offenses).

The fine is: for a company - from 40 to 50 thousand rubles, for a responsible employee - from 4 to 5 thousand rubles (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).