The maximum allowable transaction amount in cash. Cash payment limit

of the Bank of Russia as of the date of cash settlements (clause 6 of Bank of Russia Directive No. 3073-U dated 07.10.2013 “On cash settlements”). This restriction does not apply to cash settlements under an agreement between an organization and an individual (clause 5 of Directive of the Bank of Russia dated 07.10.2013 N 3073-U). Guide to judicial practice. Contract. General provisions Instruction No. 3073-U of the Bank of Russia dated 07.10.2013 established the maximum amount of cash settlements between legal entities- 100,000 rubles. In practice, the question arises of proving the fact of payment for work by the customer in the event that funds are transferred to the contractor in violation of the rules for cashless payments.

Cash limit

Such calculations are clearly regulated by the current legislation, and there is a certain limit. In order to find out what the settlement limit is between a legal entity and an individual, you should familiarize yourself with this publication. Content

• 1 Settlement participants
• 2 Settlement limitations
• 3 The procedure for mutual settlements between individuals and IP
• 4 The procedure for mutual settlements between individuals and legal entities
• 5 The procedure for settlement between an individual entrepreneur and a legal entity
• 6 Which settlements are not covered by the limit rule
• 7 Peculiarities of settlement under an assignment agreement

Participants in settlements It's no secret that for the purchase of various goods, services and works it is necessary to make settlements.

Participants in such operations are legal entities, individuals, as well as individual entrepreneurs.

Cash payment limit

Issuance by cash order. The main condition in working with cash is fiscalization. That is, when finances enter the organization, taxes must be paid from them. The Central Bank does not regulate:

• cash payment with the participation of the Bank of Russia;
• ruble settlement (or in another denomination) between individuals who are not individual entrepreneurs;
• Bank operations;
• payments on the basis of regulations on the collection of customs.

There is a list of signs that an organization must meet before starting to work with cash:

• have a cash book;
• have the resources to carry out activities;
• have a cash register that has been registered.

Cash settlements between a legal entity and an individual without a cash register are not allowed.

What is the settlement limit between legal entities and individuals

The individual is not a member 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 conclude that the features of mutual settlements between individual entrepreneurs and individuals will be as follows:

• between a physical entity and an individual entrepreneur, mutual settlements will take place only in cash, this does not contradict the rules established for 2017;
• such a calculation can be carried out both by paying in cash, and through banking institutions, through a plastic card.

When making settlements between a physical entity and an individual entrepreneur in cash, in accordance with the requirements established for 2017, financial resources must go to the cash desk, and then capitalize the IP, by entering them in the report, to determine the tax base.

Limit for citizens on cash payments: on the initiative of the Ministry of Finance of Russia

The procedure for the use of cash by organizations shall be established by the Central Bank. In accordance with it, the movement of finance occurs through the cash desk of the enterprise. Algorithm of actions When issuing cash (on a report basis), it is necessary to adhere to the following algorithm: Check whether the employee has debts. It is necessary to find out if the employee has debts for previously received finances.

If there is, then it is not allowed to issue a new amount. Receive an application from the employee There is no established form, you can fill it out in any form. The text must indicate the amount and terms of issue. Upon agreement with the head, he affixes his signature. In the absence of an application, it is not allowed to issue cash Issue a cash order This can be done either by the accountant of the organization or its head. Transfer the order to the cash desk. The cashier is obliged to check the document.

Limitation of cash settlements between legal entities

IP independently Without application cash registers and other documentation. This opportunity is available only for those individual entrepreneurs who are located in remote areas. If an individual entrepreneur falls within the limit, then there is no need to open a bank account. Peculiarities of restrictions on the amount of cash settlement in 2018: If there is an additional agreement It is not allowed to conclude it for the entire amount, this threatens with a fine The same type of agreement (a pair of identical agreements when the operation requires settlement of more than 100 thousand) In this situation, regulatory authorities may also impose a fine No agreement There must be an amount limit for each invoice Long-term contract Validity does not affect the amount limit, it must also be If between individuals No limit is set for cash payments between persons of physical type.

Cash acceptance limit from individuals

A contract is a document about an agreement between persons (legal and / or natural) on certain actions designed to establish, terminate or change certain rights and obligations of the parties. The amount of transactions for each such document cannot exceed 100,000 rubles, while the features of its conclusion are not taken into account.

1. Type of contract. It doesn’t matter what the contract is about – about a loan, supply of goods, payment for services – the declared value for cash payment cannot be more than the limited one.
2. Terms of the contract.

   Even if the contract involves a long calculation, it is impossible to exceed the specified amount.

3. Frequency of payments. Installment or other cash payments, divided under the agreement into several parts, each of which is less than the limit, will not be valid if their amount exceeds 100,000 rubles.
4. Additional obligations.

However, this is possible only if the money went there directly from the bank account of the company or individual entrepreneur:

• when carrying out transactions with securities;
• payment for the rental of real estate;
• conducting activities for the organization and conduct of gambling;
• issuance/repayment of loans and interest on them.

To do this, it is often necessary to apply the following scheme: money is transferred from the cash desk to the bank, and then returned back to the cash desk, after which settlements are made with individuals. Are there any limits on the amounts when making settlements between a legal entity and an individual? In addition to the fact that Directive No. 3073-U of the Central Bank of the Russian Federation contains a list of permitted grounds for cash settlements of legal entities and individual entrepreneurs with individuals, it expressly states that such settlements can be carried out without restrictions on the amount both in rubles and in foreign currency (p . 5).

Acceptance of cash from an individual limit

A dispute with the tax service can be avoided if, when concluding similar agreements, different characteristics are indicated - volume, type of products, delivery time. Long-term agreement For the period of the agreement, the limit is also 100 thousand rubles. That is, when making a one-time transaction, the amount of delivery during the year should not exceed the established limit Accounting for transactions Cash withdrawal is carried out by check. Operations of this type are performed by the expenditure cash desk. The head of the cash register is obliged to issue money under the report and make an entry in the ledger.

To receive cash, the client provides a check to the teller. After checking, he is given a stamp from the check to present it to the cashier.

Acceptance of cash from individuals limit

Important

It is important to know that between some legal entities, in order to get away from the above restriction, several agreements are concluded, according to 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 justify one's case even in court. In 2017, 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 business entities, but also as ordinary citizens who buy various goods for their needs, order services and work for their own benefit.
There are some peculiarities between legal entities: When selling goods or providing services, the Buyer must be issued a receipt. The fact of the contract must be displayed at the cash desk, even if the client did not ask for a check The company selling the goods Must have a cash book Cash settlement between legal entities Must be carried out subject to the execution of the contract using a receipt order In case of exceeding the established limit, a fine is provided, the amount of which reaches 50,000 rubles . There are also other offenses: Cash Not fully credited The amount of banknotes Exceeds the established norm Some organizations and individual entrepreneurs use not checks in their activities, but strict reporting forms. What is the difference? They may not only be paper form but also electronically. Forms must be kept for at least 5 years.
It is impossible to take cash from the cash desk for purposes not mentioned in a special list: first you need to transfer the proceeds to the bank, and then take the required amount from there. At the same time, the bank will receive interest for both operations, the state will receive additional control over the movement of funds, and the entrepreneur will receive another complication. However, "Dura lex sed lex" ("The law is harsh, but it is the law").
If at the cash desk of the enterprise or individual entrepreneur if amounts were received not from their current account, but from other sources (revenue, loans, return of unused accountable funds, etc.), then it is not allowed to take cash from this money for settlements that are not included in the list of the Central Bank. Scope of a single treaty An important clarification regarding cash limit, is that it cannot be exceeded within the framework of one contract.

All firms located in the territory Russian Federation who are going to carry out cash settlements with various legal entities. and physical persons must have not only the appropriate package of documentation, but also special equipment. Required:

• Registered types of cash registers.
• Resources for work on orders.

Experts say that the use of cash registers is mandatory for cash payments.

Current limit

Under Russian law, the current limit between individual entrepreneurs and organizations is 100 000 rubles. It is worth noting that the amount and frequency of payment does not matter. There are exceptions that allow you not to comply with this limit:

• Transactions with individuals.
• Issuance of accountable material resources to employees of the company.
• Staff payments.

Lawyers recommend paying attention to the specifics of cash transactions. It is more expedient to use a non-cash scheme if the company's activities involve frequent settlements with amounts of more than 100,000 rubles.

The legislation provides for penalties for non-compliance with the terms of the transaction. Often it is not possible to outwit the law, which leads to sad consequences. Interesting situations related to limit compliance are described below:

• Creation of several agreements in addition to the main agreement. It should be noted that the amounts indicated in addition to the main document will only be added to the base. The amount of the main and additional contracts should not exceed the agreed amount, otherwise an administrative fine is imposed.
• Creation of similar contracts. This situation is typical for novice entrepreneurs who, making one transaction, try to bypass the limit using two or three agreements. In this case, serious proceedings in the tax service and a fine are guaranteed.
• No contract. If there is no sale and purchase agreement in writing, then it is considered invalid. In the event of a dispute between the parties, it will be difficult to resolve the problem.

The Central Bank introduced a law regarding cash settlements under various real estate lease agreements and Vehicle, return of interest on loans, on the sale, purchase of securities, shares. The essence of the innovation is that it is possible to carry out such operations if the money for these needs came to the cash desk from the company's bank account. Please note that you cannot pay for services or goods with these funds.

You can learn more about this restriction on cash payments from the following video:

Registration procedure

Drawing up a contract is quite simple, you do not need to resort to the help of certain public services. It is worth noting that for its conclusion it does not matter:

• Document type (payment for services, loan, etc.).
• The term of the agreement, the number of payments and the frequency (these aspects are discussed separately in additional clauses).
• Type of obligation (sanctions and fines cannot be paid if the limited amount has already been paid).
• Method of payment (it does not matter whether payment is made through the cashier or to an accountable person).

The contract of sale for cash must be drawn up by a competent lawyer. Please note that its absence entails not only the lack of guarantees from the company and the client, but also the emergence of serious problems with the tax authorities.

A typical agreement begins with the seller stating his passport details, address and full name. In turn, the buyer also calls this data. The parties conclude an agreement on the following (its subject matter):

• The seller undertakes to transfer the property to the buyer (name, name, quantity of goods or services).
• The buyer accepts the goods or services and pays the seller a certain amount.

Rights and obligations:

• Ownership of the receiving party arises from the moment of payment.
• The Seller guarantees that third parties have no rights to goods or services.
• The buyer undertakes to pay for the goods by a certain date.

The sale and purchase agreement may include other conditions that are negotiated by the parties separately. Large transactions may contain several stages, so they must stipulate the exact terms of delivery of goods and payment, as well as possible penalties for non-compliance with the conditions.

What is not subject to the limit

This condition applies only to agreements between individual entrepreneurs, legal entities. individuals, organizations and individuals. Transactions with individuals are not controlled by the relevant federal acts and the Central Bank. Salaries, scholarships, allowances and other payments to employees of the company are also not limited. Their size is set by the employer independently. The issuance of accountable funds to employees or third parties for certain needs is not limited.

An exception may be cases where an employee is calculated with accountable money under contracts that were concluded with firms on behalf of an individual entrepreneur or LLC.

Possible fines

According to Part 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, violation of the procedure for working with cash and fraud with the conduct of cash transactions, in particular, the payment of settlements in cash above the established limits of 100,000 rubles entails the imposition of administrative fines on the company and the owner of the company.

In almost all cases, accepting cash from the buyer without issuing him a check is prohibited. In the event of the conclusion of an incorrect agreement, fraud on the part of the buyer or seller, or over-limit calculations, the tax authority may impose two administrative fines at once:

• For the head of the company (up to 5,000 rubles).
• For an organization (up to 50,000 rubles).

The specified norm is also applied in case of exceeding the limit by an individual entrepreneur.

Why is this moment important, because for violation of the cash settlement limit, a fine of up to 50,000 rubles is possible for a company, and from 4,000 to 5,000 rubles for directors. (part 1).

When paying in cash, there is a limit of 100000 rub. This is stated in paragraph 6. But in practice it is not always clear how to calculate this limit. For example, such situations often arise: what amounts should be taken into account in order not to violate the limit if the parties have not drawn up an agreement on paper? Or when, instead of one contract, several of the same type were drawn up in order to break up payments and make them less than 100,000 rubles?

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What is the responsibility for non-compliance with the amount of cash payments?

In 2019, the IP paid for the delivery in cash under one contract in the amount of more than 100,000 rubles. What responsibility does he face?

If an entrepreneur has purchased goods not for his personal needs, then for violation of the cash settlement limit, a fine threatens both himself and the supplier. But since the IFTS of Russia can fine for this offense only within two months from the date of its commission, the entrepreneur does not face a fine.

Important: the statute of limitations for administrative offenses in the area 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).

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Limit of cash settlements when there is no written agreement or there are many agreements of the same type

The limit should be calculated for each shipment separately. As mentioned above, the amount limit for cash settlements is valid under one contract(Clause 6 of Bank of Russia Ordinance No. 3073-U dated October 7, 2013). But, often, when making mutual settlements, organizations do not draw up an agreement in a simple written form. It is not necessary to do this (clause 3) in the case when the supplier issues an invoice for payment, and then ships the goods to the buyer according to the invoice. In this case, the limit must be calculated for each shipment of goods.

If the supplier issues an invoice to the buyer, which indicates the name and quantity of goods, then this document is an offer, that is, a proposal to conclude a contract. Payment of the invoice means that the buyer has accepted the offer for the transaction and agrees with the price (clause 1,). Therefore, in such situations, it is generally accepted that organizations enter into one-time purchase and sale transactions

Note: Resolution of the Eighth Arbitration Court of Appeal dated December 17, 2013 in case No. A75-4466 / 2013

Thus, the buyer can pay for the goods in cash if their total value on the invoice does not exceed 100,000 rubles.

It is important to keep in mind that from tax authorities nevertheless, there may be claims if the organization or individual entrepreneur has a long-term supply agreement. Then it is safer to determine the limit under this agreement, taking into account all one-time deliveries of goods. Otherwise, inspectors can fine the buyer or supplier. However, if the supplier does not provide a reference to the main contract in the invoices and invoices, then the fine can be challenged in court.

Cash settlement limit when there are many contracts of the same type

In business practice, several similar agreements are often drawn up in order to increase the maximum amount of cash settlements. This is dangerous, because inspectors in such situations believe that the parties actually entered into one deal, just formally signed several contracts. Therefore, they are required to pay a fine if total amount cash payments under these agreements exceeds 100,000 rubles. Although judges in such cases often support companies

Note: Resolution of the Second Arbitration Court of Appeal dated April 5, 2012 in case No. A28-298 / 2012

But in order not to argue with the tax authorities, the terms of the contracts - the name of the goods, the amount, the delivery time - must differ. In addition, it is better not to carry out settlements under several similar contracts at the same time.

Companies also enter into additional agreements to the contract, as they believe that for each such agreement, the cash settlement limit must be considered separately. However supplementary agreement is part of the main contract. Therefore, even if the parties increase the volume of supply in the supplementary agreement, the size of the limit will not change.

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The buyer transfers payment in several payments on different days

It is often mistakenly believed that the limit is valid for settlements within one day. Therefore, payment is transferred to the counterparty in several payments, for example, within a week. However, the limit applies to one contract and does not depend on the frequency of payments. But if several different agreements have been concluded with the counterparty, then the company has the right to settle on them in the amount of more than 100,000 rubles, including during the day.

Cash settlement for long-term contracts

Even if the companies have entered into an agreement for a year or more, the cash settlement limit is 100,000 rubles. for the entire period of its operation. For example, a seller ships goods to the company on a monthly basis. In this case, for the purpose of calculating the limit, you need to sum up the cost of each delivery. Otherwise, inspectors have the right to fine the company.

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Is it necessary to comply with the cash limit when spending accountable funds by an employee?

It all depends on the purpose for which the employee spends accountable funds. If at the expense, the employee on his own behalf pays for the services rendered to him (for example, during business trip) does not apply. If an employee uses accountable amounts for settlements under agreements that he concludes on behalf of the organization by proxy (or under agreements already concluded), the cash settlement limit must be observed. Such conclusions follow from paragraphs 1 and 4 of Bank of Russia Directive No. 3073-U dated October 7, 2013.

share non-cash funds in total money supply in our country is constantly growing, which is facilitated by the measures implemented by the state. Cashless payments are not only convenient, but also allow law enforcement agencies to ensure control over the implementation of transactions - both related to entrepreneurial activity and not related to it.

It is precisely the goal of increasing the transparency of spending on expensive goods that the resonant bill on limiting maximum size cash settlements between individuals, developed by the Ministry of Finance of Russia.

Like now...

Currently amount limit for cash payments with the participation of ordinary citizens not connected with their implementation entrepreneurial activity, not installed. True, such a restriction exists, but only in relation to legal entities and individual entrepreneurs.

1. Underdevelopment of infrastructure for cashless payments. According to the Bank of Russia, from 2008 to 2013 the number of ATMs increased faster than the number of electronic terminals for non-cash payments in trade organizations. Today, the Moscow region is the leader in terms of the volume of such terminals ( 206.8 thousand devices as of October 1, 2013). Second place by a significant margin is northern capital (60.9 thousand devices), followed by Tyumenskaya ( 44 thousand devices) and Sverdlovsk ( 40.2 thousand devices) area. Outsiders are the North Caucasian regions - the Republic of Ingushetia ( 47 devices) and the Chechen Republic ( 71 device).

2. Citizens' distrust of non-cash payments. Clients of credit institutions and other payment operators are afraid of becoming victims of fraud in the field of cashless payments. By the way, the number of incidents related to violation of security requirements during translation Money, only for the first half of this year increased by almost 60% compared to 2012 figures.

3. High rebate rate, that is, commissions in favor of a credit institution so that customers of an enterprise can pay in non-cash form for purchased goods and services. According to the study conducted in 2012 by the Higher School of Economics "Costs trading companies on maintaining systems of cash and non-cash payments" with reference to the Bank of Russia, in most countries and on average for EU countries, the interbank commission is lower than in Russia by 54% in the MasterCard system and on 80% - in the Visa system. The average trade concession in EU countries is 0,7-0,8% , whereas in our country it is close to 1,9% , and in some cases can reach 3,2% ).

Half of the surveyed companies are dissatisfied with the level of trade concession, considering it too high. Online stores would like to reduce it by an average of 1% , and other stores - on 0,5% . In general, according to experts from the Higher School of Economics, it is believed that the amount of a trade concession should not be much higher than the cost of servicing cash payments, which for 2/3 of the respondents (66%) today is no more than 1% . At the same time, non-cash transactions, as a rule, cost twice or more more.

4. Low financial literacy of the population. Ultimately, it manifests itself in the unwillingness to trust the bank with their money, albeit within the insured amount of 700 thousand rubles. (part 2 of article 11 federal law dated December 23, 2003 No. 177-FZ ""), issue bank cards, use online banking, etc.

An expert's view...

Specialists generally take the initiative in a balanced way and do not predict serious negative consequences. According to a member of the Federation Council Committee on Budget and Financial Markets Oleg Kazakovtsev, sounded in the press center of RIA Novosti on round table"The Future of Financial Transactions: Cash and Non-Cash Payments" November 26, 2013, important on time inform consumers well about upcoming changes and ensure a reasonable amount of commission fees for banks. The senator noted that when buying 1 million rubles. the consumer must understand that about 20 thousand rubles. you will have to pay the bank as a commission when making settlements.

On the other hand, the expert stressed that it is wrong to reduce all non-cash payments to bank card payments. Indeed, if the money is kept on a deposit in a bank, then, if necessary, you can simply pay for a product or service payment order to transfer funds in favor of a third party (for example, a car dealership when buying a car), in which case the bank's remuneration will be much more modest. True, Oleg Kazakovtsev expressed dissatisfaction, it will still turn out to be incomparably higher compared to the cost of servicing the organization's payment order, which cannot be called justified and fair.

Another option would be the example of many some large trade organizations installed in their offices operating cash desks. The client can thus transfer the usual banknotes to a non-cash form on the spot with the help of the seller.

A deterrent to the spread of non-cash payments, according to the leading expert of the Institute "Development Center" of the National Research University Higher School of Economics Dmitry Miroshnichenko, serving and powerful psychological inertia factor. By the way, the expert emphasizes, it is typical not only for us - for example, in the countries of the Anglo-Saxon system, checks are still paid everywhere, although transaction costs are even higher than when organizing cash circulation. At the same time, the financier is sure, people will eventually understand the benefits of non-cash payments.

As the leading expert of the Center for Structural Research of the Institute economic policy them. E.T. Gaidar Mikhail Khromov, it is necessary first of all to create such terms to make it profitable for people to keep money not in cash, but on a bank card or bank account, to develop the infrastructure for the provision of remote services. In addition, the economist believes, it is necessary to fight against monopolistic interest for the services of banks for the transfer of funds.

…and ordinary citizens

The authors of the bill explain that the proposed change in the procedure for settlements using cash is a painless measure for Everyday life consumers, as the innovation will affect only the purchase of high-value goods such as cars, real estate and luxury goods.

However, according to a survey conducted on November 7, 2013 by the Research Center of the recruiting portal Superjob.ru, almost half of the economically active citizens ( 47% ) opposes the proposal to set a cash limit. Respondents in this group are confused "too much high level state control", as well as the need to pay a commission to the bank.

Quote Alexander Molodtsov, Director of the Center for Applied Development and Consulting of the Financial University under the Government of the Russian Federation: "There are actually no targets in the bill. In fact, it is not clear what impact the legislator plans to have on the economy - on the economy and on people. Today, the obvious is clear negative impact, shall we say, in the political plane. If you look at what people write, they write: "Here again they are climbing into our pocket!", "Yes, of course, bring money to the Master Bank" and so on. Yes, this is a "scarecrow", but the banking sector - it depends on people's perception of it, whatever one may say. And therefore, the question arises in general about the expediency and timeliness of the adoption of this bill in this particular period."

Nearly a third 30% ) respondents assess the bill of the Ministry of Finance of Russia positively. Russians, in particular, see the innovation as an anti-corruption measure and a tracking tool. cash flows. Indeed, it is emphasized that "the system of non-cash payments is underdeveloped".

More 23% survey participants found it difficult to express their opinion about the initiative.

Punishment does not sleep

In addition to the amendments to the bill, it also provides for the establishment administrative responsibility for violating the proposed payment procedure. It is assumed that the implementation by citizens of settlements not related to their entrepreneurial activities in excess of the established limit will be punished by a fine in the amount of amount paid in excess of this limit. Moreover, only those citizens, officials or organizations that accepted cash in violation of the law will bear responsibility.

By the way, the procedure for determining the amount of the fine will change for officials and organizations– if it now establishes fixed amounts of fines (from 4,000 to 5,000 rubles and from 40,000 to 50,000 rubles, respectively), then if the initiative is approved, the perpetrators will be required to pay a fine in excess of the limit provided for them .

It was assumed that the planned changes in the procedure for settlements with the participation of citizens will come into force as early as January 1, 2014, but so far the bill is being coordinated by the relevant departments and has not even been submitted to the State Duma. It is obvious that work on the bill, as well as, hopefully, on ensuring the security of cashless payments and informing citizens about their benefits, will continue in the new year. However, it is still impossible to predict the final form that the limitation on the amount of cash payments between citizens will take.

The article will focus on cash payments. What they are, what forms there are, and how to proceed when concluding an agreement - further.

Financial relations between organizations are carried out in two ways - in cash and by bank transfer.

The first option is the most common. How to carry out the calculation correctly and are there any nuances?

Basic aspects

Settlement is a binding relationship between the client (account holder) and the bank. The object of relations is cash.

The maximum settlement per transaction should not be more than 100 thousand rubles. To make payments, you must have a cash desk and maintain.

The organization once a year must submit an application to the bank in order to receive a cash limit. If there is no maximum amount set for the company, then every day the cash is deposited in the bank.

Issuance by cash order. The main condition in working with cash is fiscalization. That is, when finances enter the organization, taxes must be paid from them.

The Central Bank does not regulate:

• cash payment with the participation of the Bank of Russia;
• ruble settlement (or in another denomination) between individuals who are not individual entrepreneurs;
• Bank operations;
• payments on the basis of regulations on the collection of customs.

There is a list of signs that an organization must meet before starting to work with cash:

• have a cash book;
• have the resources to carry out activities;
• have a cash register that has been registered.

Cash settlements between a legal entity and an individual without a cash register are not allowed. Otherwise, a fine of up to 40,000 rubles is threatened. Reporting to the Federal Tax Service is required.

This service controls the following:

• whether the tax has been fully calculated;
• whether the calculation procedure is correct;
• Are checks issued?
• in case of violations - to establish punishment.

The Central Bank establishes the following methods of payment using cash:

Acceptance of cash at the cash desk is carried out according to strict reporting forms. When issuing them, it is necessary to keep records in the cash book.

If cash is not confirmed, then they are considered surplus and go to the income of the organization.

Violations when working with cash are:

• settlements with other enterprises if the limit is exceeded;
• if cash is not credited;
• the procedure for storing finances is not observed;
• if the cashier has collected more than the established limit in cash.

Concepts

fiscalization	Entering a special code of the tax service into cash registers. Mandatory process, which is carried out at the place of registration of the cash register
KKT	Cash register equipment used when paying for goods, providing services and issuing checks to customers
UTII	A single tax on imputed income; applicable simultaneously with the general taxation regime, applies to certain types of activities
Cash book	The document required for registration of operations for the receipt and issuance of funds at the enterprise
Cash	Payment for a product or service in cash immediately after purchase
cash warrant	A document confirming the implementation of a cash transaction. Prepared by the organization's accountant

Forms of payment

Settlements are divided into several types - cash and non-cash. Cashless payment is carried out on the basis of the following rules:

• finances are kept in the bank that makes payments;
• forms of payment are specified in the agreement;
• payment is debited in a certain order.

There are such forms of calculations:

Such as:

Legal regulation

To receive cash, the client provides a check to the teller. After checking, he is given a stamp from the check to present it to the cashier.

Upon receipt of a check, the cashier:

• checks whether there are signatures of the leading credit institution;
• checks the presence of the client on receipt of funds;
• prepares money for issuance;
• calls a person to receive finance;
• checks the stamp number and the number on the check, if they match, sticks the stamp on the check;
• dispenses cash and signs the check.

At the end of the working day, the cashier is obliged to verify the amount received with those indicated in the expenditure documentation. When accounting for the issuance of cash, account No. 20202 is used.

Emerging nuances

Cash payments cannot be made by individuals who are not registered as individual entrepreneurs. Norms of the Central Bank do not apply to them.

There are some peculiarities between legal entities:

In case of exceeding the established limit, a fine is provided, the amount of which reaches 50,000 rubles. There are also other offences:

Some organizations and individual entrepreneurs do not use checks in their activities, but strict reporting forms. What is the difference? They can be not only in paper form, but also in electronic form.

Forms must be kept for at least 5 years. There is no limit on cash settlements between an LLC and an individual. You can pay without restrictions.

Settlements with IP

Any settlement carried out by an individual entrepreneur with an individual is not subject to control. The amount limit is also 100,000 rubles.

It has features:

During the implementation of cash payments in the current year, an individual entrepreneur must adhere to the goals established by law:

• payment ;
• payment for employee services;
• calculations for insurance compensation;
• personal needs of the individual entrepreneur;
• settlements between contractors;
• Bank operations.

There are methods on the basis of which an individual entrepreneur is allowed to conduct cash settlements:

If an individual entrepreneur falls within the limit, then there is no need to open a bank account.

Features of restrictions on the amount of cash settlement in 2019:

If between individuals

For cash settlements between persons of physical type, there is no restriction.

Operations with non-residents

Russian organizations and individual entrepreneurs have the right to enter into agreements with foreign citizens.

cash payment labor activity(payment for goods, provision of services) is unacceptable. Such an action is considered an illegal currency transaction.

A Russian organization is allowed to accept currency from non-residents in cases where the latter are individuals. This only applies to .

If in currency

A credit institution has the right to spend cash that comes to the cash desk in the following currency:

Expenditure of cash in foreign currency can be carried out for the following purposes:

• pay wages employees or social security;
• consumer needs of an individual entrepreneur necessary for their activities;
• payment for goods;
• return for products (if before that there was a cash payment);
• issuance to employees under the report.

In other cases, it is not allowed to pay in cash in foreign currency. If the organization accepts payment by banknote, then the data should be displayed in the files of the control cash register or forms of strict reporting.

If cash is received in a foreign currency, then the process is displayed on separate sheets cash book.

Thus, cash settlement is allowed to be carried out with a limited amount - 100,000 rubles. The limit applies not to one payment transaction, but to all settlements under the agreement.

The use of cash register equipment is mandatory, in its absence - a fine is established. When money is received at the cash desk, special accounting entries must be made.

When paying in cash, a check is required. If an organization is allowed to work without the use of cash registers, then instead of a check, a strict reporting form is issued.