Limit under the contract for cash. Cash limit

At the very beginning, I would like to note that the Civil Code of the Russian Federation does not prohibit making cash payments, if this does not contradict by law norms. Next, we will consider all the nuances of cash settlements both between individuals and legal entities.

What is the cash limit

The state, represented by the Central Bank of Russia, has set a limit on cash settlements. The normative act, on the basis of which the law determines the procedure for settlements, is the Instruction of the Central Bank of the Russian Federation dated 07.10.2013 No. 3073-U. This document replaced the Directive No. 1843-U of 06/20/07, which was in force before it, with some significant changes made to it.

But the maximum limit for settlements using cash has not changed - within the framework of one agreement between the settlement participants, it is 100,000 rubles. (or the corresponding amount of currency, according to the current exchange rate of the Central Bank).

NOTE! The ban on exceeding this figure applies regardless of whether you pay money or receive it. But in case of detection of violations, the party accepting the excess cash is considered responsible.

Limited Settlement Participants

To whom does this restriction on the acceptance and transfer of cash apply? It is impossible to transfer amounts exceeding the one hundred thousandth limit between:

• legal entities;
• organizations and private entrepreneurs;
• individual entrepreneurs (IP).

Individuals can exchange cash without restrictions. The settlement of enterprises with individuals without entrepreneurial registration is also not limited.

SUMMARY: the table shows pairs, in labor relations which the cash limit is or is not mandatory.

nearest forecast

In order to make transparent control over expensive purchases of ordinary citizens (real estate, cars, jewelry), the Ministry of Finance of Russia took the initiative to establish a maximum amount for cash payments between individuals. The amount for cash settlements under one contract between individuals is planned to be 300,000 rubles. The changes that are going to be made to Article 861 of the Civil Code of the Russian Federation also provide for punishment in the form of a fine in the amount of the exceeded limit. It was planned that the changes would come into force from the beginning of 2016, however, this project has not yet been considered by the State Duma.

When can you not think about the limit?

The established limits on the amount of cash do not apply:

• upon payment wages;
• with social charges, insurance payments;
• when issuing accountable funds;
• at personal expenses of the business owner, the money for which is taken from the cash desk.

The Instruction of the Central Bank also provides additional types of calculations where you do not have to worry about the cash limit:

• operations with the help of the Bank of Russia;
• customs payments, taxes and fees;
• loan payments.

IMPORTANT INFORMATION! The new edition of the Central Bank Directive has an innovation that plays into the hands of banks, but is not entirely pleasant for entrepreneurs. 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 the cash desk of an enterprise or an individual entrepreneur received amounts not from their current account, but from other sources (revenue, loans, return of unused accountable funds, etc.), then take cash from this money for settlements that are not included in the list of the Central Bank, not allowed.

Framework of one contract

An important clarification regarding cash limit, is that it cannot be exceeded within the framework of one contract.

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. Contract type. 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. If the agreement has an additional agreement or obligations arising from it, for example, penalties, fines, penalties, compensations, they cannot be paid in cash if a limited amount has already been paid under this agreement.
5. Decor. One document or exchange of papers between the parties - it does not matter, the total obligations cannot be more than one hundred thousand in cash.
6. Calculation method. Will an authorized person bring the money, will they be issued at the box office - more than 100,000 rubles. "in one hand" is not issued.

Possible combinations

From the text of the Instruction of the Central Bank it follows that the restriction on the "cash" applies to actions under a single agreement without a limit on time and number of operations. Let's consider cases when it is allowed to settle in cash in excess of the established limit between legal entities and / or individual entrepreneurs:

• several concluded agreements, even on the same day, can together amount to any amount of cash (but each individually should not exceed the limit);
• an agreement for an amount greater than the established one allows you to pay in cash up to 100,000 rubles, and the rest must be paid by bank transfer;
• An individual entrepreneur can take money from the cash desk for his own needs in such an amount as necessary (this does not need to be issued separate agreement, but only ).

The violator will pay more

The Civil Code of the Russian Federation in paragraph 1 of Article 15 defines the excess of the limit of cash payments as an administrative offense. If it is revealed by an appropriate check, then the party that accepted the cash in excess of the measure will be fined. Sanctions will affect not only the company itself, but also the oversighted or abused leader:

• a fine to a legal entity - up to 40-50 thousand rubles;
• a fine to the head - up to 4-5 thousand rubles.

NOTE! The period during which one can fear liability for this offense is 2 months from the date of signing the relevant agreement.

It is worth being very careful when signing contracts, studying all the articles on which funds will move before making a decision on cash payments.

Instruction of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U establishes a limit for cash settlements in money between legal entities in 2019. Settlements between individuals in cash are not limited.

The main innovation is that only money withdrawn from a bank account and paid to the cashier will be able to spend on some cash settlements of legal entities and individual entrepreneurs.

There is a ban on issuing cash from the cash desk from cash proceeds for purposes not mentioned in the instructions of the Central Bank. That is, in order to issue a loan to an employee, you need to take cash proceeds, hand it over to the bank, then receive the loan amount in cash from the bank by check, and issue a loan only from the cash received at the bank. Naturally, the servicing bank makes a profit in the form of a commission for receiving and issuing cash. This, apparently, is the main purpose of the ban, so that people pay more commissions to their bank.

Cash cash settlements, not named in the list of allowed ones, cannot be carried out.

And here are the pleasant innovations of cash payments - an individual entrepreneur has the right to take the proceeds from the cash desk for his personal needs without limiting the amount. It is enough to draw up an RKO - (consumable) with the wording "For the personal (consumer) needs of the IP."

But the limit limit for cash payments remained unchanged: 100,000 rubles. within the framework of one agreement between legal entities and individual entrepreneurs (hereinafter referred to as participants in cash settlements).

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Who are the members who are subject to the cash limit

The maximum amount of cash payments is 100 000 rub. This restriction applies to cash payments:

• between organizations;
• between an organization and an individual entrepreneur;
• between individual entrepreneurs.

Settlements with the participation of citizens are carried out without limiting the amount. That is, a company or an entrepreneur has the right to receive or transfer cash to citizens without restrictions and not to comply with the limit of cash payments.

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What is NOT covered by the cash limit?

Unlimited cash can be spent in the following cases:

• salary payments;
• payment of accruals of a social nature;
• issuance of money under the report;
• spending funds for the personal needs of the entrepreneur, provided that the payment will not be directed to his entrepreneurial activity.

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CENTRAL BANK OF THE RUSSIAN FEDERATION

The text of Resolution No. 3073-U of the Central Bank of the Russian Federation On the Implementation of Cash Settlements

This Instruction establishes the rules for cash settlements in the Russian Federation in the currency of the Russian Federation, as well as in foreign currency, in compliance with the requirements of the currency legislation of the Russian Federation.

1. This Instruction does not apply to cash settlements with the participation of the Bank of Russia, as well as to:

cash settlements in the currency of the Russian Federation and in foreign currency between individuals who are not individual entrepreneurs;

banking operations carried out in accordance with the legislation of the Russian Federation, including the regulations of the Bank of Russia;

making payments in accordance with the customs legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees.

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Questions and answers on cash restrictions 100,000 rubles.

So, we see that the Instruction sets the Cash Settlement Limit for paying cash settlements between legal entities and individual entrepreneurs since 2014, which has not changed in value and is equal to 100,000 rubles under one contract.

Is it possible to make transactions with the same counterparty in the amount of more than 100 thousand rubles on one cash day

Yes, it is possible under several agreements not more than 100 thousand rubles. one contract per day. It is written: "Cash settlements in the currency of the Russian Federation and foreign currency between participants in cash settlements under one contract concluded between the said persons".

Attention!

If the subject of the contract and all other conditions remain the same in other contracts, then it is likely that the court may recognize (some courts recognize) such contracts as "one contract".

Issuing cash to an employee on a business trip report

You can issue them, including at the expense of cash proceeds and violations cash discipline in this case it won't. Because the money spent on a business trip is the expenses of the organization, that is, payment for goods, works, services purchased in its interests. And it is allowed to spend cash proceeds for such payment. It doesn't matter if you give money in advance or reimburse employees for amounts already spent.

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Penalty for non-compliance with cash discipline

If a legal entity or individual entrepreneur exceeds the amount of 100,000 rubles. under one contract, this is considered a violation of the procedure for working with cash. There is a penalty for this.

For organizations, its amount ranges from 40,000 to 50,000 rubles. For a responsible employee (official) - from 4000 to 5000 rubles. But the inspectors have the right to hold the organization accountable within two months from the moment of the violation (part 1 and subparagraph 6, part 1).

Arbitration practice confirms this position. So, for example, an organization that receives money can be involved for violating the cash payment limit (decree of the Federal Antimonopoly Service of the Volga-Vyatka District of November 30, 2010 in case No. A28-2959 / 2010). Moreover, even if the entrepreneur pays the money (decree of the Federal Antimonopoly Service of the Volga-Vyatka District of February 18, 2010 in case No. A28-16681 / 2009).

The same procedure applies to settlements under an exchange agreement. In it, both parties are both the buyer and the seller (

Cash settlements between legal entities are limited. Most companies prefer to settle with counterparties in a non-cash way, transferring money from one account to another, but in some cases it is appropriate to make it in another way. Let's talk about the restrictions in force in 2019.

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Legislation

The Civil Code of the Russian Federation calls paper money a separate legal object (Article 128), they have free circulation on the territory of Russia, and restrictions can be introduced only by introducing instructions, laws and other acts.

Cash settlements are transactions carried out with the transfer of paper banknotes. Banks do not participate in this process, but the process is recorded using a cash register.

Such payments are made in accordance with the Directive of the Bank of Russia No. 3210-U dated 2014. Government agencies oblige all enterprises to have cash machine and use it according to the established rules.

A responsible person is appointed to keep the cash register, who must familiarize himself with the above document, since a violation will entail penalties. Cash register management is regulated federal law No. 54 of 2003.

So, when settling with individuals, all entrepreneurs and organizations are required to issue one of the following documents:

• strict reporting form (BSO);
• cashier's check.

The amount of the check is not limited if it is issued in respect of an individual.

If the client does not ask for a check, this does not deprive the legal entity of the obligation to issue it.

When setting the limit, the Bank of Russia took into account the currency in which settlements are made. In general, the regulator does not restrict the movement of foreign currency and allows settlements in it. In practice, this rarely happens.

What are the restrictions

First of all, the targeted spending of funds received by the cash desk of individual entrepreneurs and legal entities for services, works, sold goods is limited.

It is forbidden to use them for other purposes except for:

• payment of wages, maternity, hospital workers;
• issuance of accountable funds to employees (for example, travel expenses);
• return for undelivered goods or services not rendered;
• payment for goods and services.

These restrictions are stipulated in paragraph 2 of the corresponding instruction of the Central Bank of the Russian Federation. That is, organizations are free to spend their own money on their own obligations.

Entrepreneurs should only remember that spending on personal needs is limited as follows: they require registration as taxable income.

Here's an example: individual entrepreneur takes money from the cash desk, which he will spend on personal needs. In this case, the cashier draws up an expense order, issues funds, and the entrepreneur pays personal income tax from the specified amount.

Operations that should be carried out only at the expense of funds received by the cashier when they are withdrawn from the current account:

• under lease agreements;
• for organizing gambling;
• when issuing loans;
• when buying securities.

There is also a limit on cash settlements between legal entities in 2019.

The amount of the amount is limited to settlements within the framework of one contract:

• 100 thousand Russian rubles;
• the amount in foreign currency equivalent to 100,000 rubles. at the exchange rate of the Central Bank of the Russian Federation on the date of the transaction.

If the transaction involves issuing or receiving a loan, the rule remains unchanged.

It is appropriate to conclude agreements between legal entities for different transactions. Inspection bodies can study the subject of contracts if they are concluded between two identical legal entities. Sanctions will not keep you waiting if the subject in them is identical to another.

First, the deal can be recognized as formal. Secondly, tax authority may initiate an audit due to concealment of overpricing. As a result, the legal entity will be punished with a fine.

Another case: the movement of cash between the main enterprise and its branches and structural divisions. When issuing money, the cashier draws up an expense order of the established form. In this case, operations are not limited in any way, which is indicated in paragraph 6 of the Directive of the Central Bank of the Russian Federation.

Limits do not apply when calculating:

• with the customs service;
• with the Federal Tax Service;
• with banks in accordance with the law.

Particular attention should be paid to the documents of the cash register. They were approved by the State Statistics Committee of Russia back in 1998 (Resolution No. 88).

The list includes:

№	Title of the document	unified form	Document page format
1.	Cash receipt order	KO-1	A5
2.	Cash order	KO-2	A5
3.	Journal of registration of cash documents	KO-3	A4
4.	Cash book	KO-4	A4
5.	Book of outgoing and incoming cash	KO-5	A4
6.	Act of inventory	INV-15	A4
7.	Inventory inventory of securities	INV-16	2A4

In addition to the responsible cashier, the fulfillment of obligations for cash accounting is monitored by Chief Accountant and the head of the organization (division). Participation of other employees in paperwork and cash flow tracking is not allowed.

Let's talk about how the limit rules work within a single contract:

• if payment is made in parts, in total they should not exceed 100,000 rubles;
• the duration of the contract does not matter, even if it is concluded for several years;
• it is considered a violation and the transfer of cash through a trustee;
• the subject of the contract does not play a role in the conclusion of the transaction;
• if the amount paid for services, goods is 100,000 rubles, then all penalties, penalties, surcharges and compensations under the contract can only be transferred to the counterparty's settlement account;
• when drawing up a contract, it is necessary to indicate Bank details, even if payments are provided only in cash.

Propagation of restrictions is a special topic that requires clarification.

To whom does it apply

The Directive of the Bank of Russia, according to which cash flow is recorded, stipulates who exactly the above restrictions apply to.

The table shows the presence and absence of a limit when making transactions between different participants:

At the same time, legal entities and individual entrepreneurs draw up a transaction as follows:

• if they are a seller, they issue a check at each cash receipt, including for individuals and legal entities;
• if they are buyers, draws up a power of attorney for the employee responsible for the transaction to identify the company.

If cash is accepted at the cash desk, a credit order is issued and a cash book is filled out.

Remember, the conclusion of several contracts in one with payment in cash is absolutely legal, unacceptable if they describe one item with the same counterparty.

Liability for violation

Failure to comply with the rules and violation of the law provides for a fine in accordance with Article 15.1 of the Code of Administrative Offenses of the Russian Federation. Compliance with the Directive of the Central Bank of the Russian Federation is monitored by the tax service.

It doesn't matter when the violation was discovered. From the moment of the conclusion of the transaction, in which there is a violation of the law, no more than two months should pass.

Fines are set at the following rates:

If a violation is detected, a fine will be simultaneously imposed on both one and the other side of the transaction. At the same time, it is not divided into two. This rule also recorded in Article 15.1 of the Code of Administrative Offenses of the Russian Federation.

Compliance with the law and thorough familiarization with the regulatory framework is the primary task of responsible officials, including managers.

All organizations and entrepreneurs are required to comply with the procedure for cash payments. Such a requirement is expressly stated in paragraph 6 of the Bank of Russia Directive dated October 7, 2013 No. 3073-U. And if it is violated, then organizations .

In order not to break the law, you need to clearly understand what the maximum amount of cash payments is, when it cannot be exceeded, and for which payments it does not apply. Read more about all this in this recommendation.

The amount of the limit and when it is valid

The maximum amount of cash payments is 100,000 rubles. This restriction applies to payments under one contract. This means that if you conclude several agreements with the same counterparty, then the amount of all cash settlements with him may be more than the limit. The main thing is to observe the restriction for each individual agreement. This is also confirmed by arbitration practice (see, for example, the decision of the Tenth Arbitration Court of Appeal dated September 7, 2015 No. A41-27520 / 15).

The limit is valid without time limits. That is, no matter how much time has passed since the contract was concluded, take into account the limit on it when making cash payments.

The limit is set for settlements between:

• organizations;

• organization and individual entrepreneur;

• individual entrepreneurs.

Restrictions do not affect settlements with citizens.

From all this it follows that an organization or an entrepreneur cannot pay in cash the entire amount under an agreement (including a long-term one) if the price indicated in it exceeds 100,000 rubles. The frequency of payments does not matter. That is, if, for example, the price of the contract is 200,000 rubles, then you can pay in cash for it only in the amount of 100,000 rubles. And if you made the first payment to the counterparty's cash desk under such an agreement in the amount of 55,000 rubles, then the amount of the next cash payment under the same agreement will be a maximum of 45,000 rubles. The excess balance under the agreement will have to be transferred by bank transfer to the account of the counterparty.

All this follows from paragraphs 5 and 6 of the Bank of Russia Directive dated October 7, 2013 No. 3073-U.

The maximum amount of cash payments applies to all obligations stipulated by the agreement. That is, not only on the price of the contract, but also on fines, penalties and any other stipulated sanctions, as well as compensation for losses. And even when they are executed even after the expiration of the agreement. This follows from paragraph 2 of clause 6 of the Bank of Russia Directive dated October 7, 2013 No. 3073-U.

For example, the organization did not pay on time under the contract, the price of which is 80,000 rubles. Now she is obliged to pay an additional 30,000 fines. In this case, the debt can be repaid in cash only within 100 thousand. The remaining 10 thousand will need to be paid only by bank transfer.

When there is no limit for cash payments

Cash can be spent without taking into account the limit:

• for certain payments to citizens, including employees. In particular, for salaries, various benefits and compensations, accountability (but not their spending), etc.;

• for the personal needs of the entrepreneur.

This follows from paragraph 4 of clause 6 of the Bank of Russia Directive dated October 7, 2013 No. 3073-U.

Situation: whether it is necessary to comply with the limit of cash payments when spending accountable funds by an employee?

Yes need. But only if these funds are issued for settlements under contracts of an organization or entrepreneur.

The fact is that when an employee pays accountable cash on his own behalf for the services rendered to him personally, the settlement limit is not applied. This approach is applied, for example, to expenses on a business trip. For example, an employee's out-of-pocket expenses for paying for a mini-bar in a hotel or dry cleaning at the expense of the organization are not subject to a limit.

In all other cases, when an employee uses accountable funds for settlements, the limit must be observed. We are talking about payments under contracts that he concludes on behalf of an organization or entrepreneur by proxy or under agreements already concluded.

Such conclusions follow from paragraphs 1 and 4 of clause 6 of the Bank of Russia Directive dated October 7, 2013 No. 3073-U.

Situation: whether it is necessary to observe the limit of cash settlements in settlements between the agent and the principal?

Yes need.

After all, according to general rule maximum size cash settlements under one agreement is 100,000 rubles. You can not comply with it only in cases from a closed list. Settlements between the agent and the principal are not named in it. This means that it is imperative to comply with the limit of cash payments in the situation under consideration.

Situation: Does the organization violate the cash limit if it pays for goods, works or services under additional agreements to a long-term contract? The total amount of cash payments exceeds 100,000 rubles.

Yes, it does.

The explanation here is simple. The cash settlement limit is valid for obligations under one contract. Wherein additional agreements they are not separate contracts. They only supplement and change the terms of the original agreement, whether it is long-term or short-term. Consequently, the settlement limit for both the contract and its additions is one - 100,000 rubles. in cash.

This follows from paragraph 2 of clause 6 of the instruction of the Bank of Russia dated October 7, 2013 No. 3073-U and confirmed in the courts, for example, the resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated November 30, 2010 No. A28-2959 / 2010, dated November 26, 2007 No. А79-6155/2007.

Example of compliance with the cash limit under a long-term contract

LLC “Trading firm “Germes”” concluded an agreement with LLC “Alpha” on the organization of transportation. During the year, Alpha undertakes to deliver the goods of Hermes. On a monthly basis, Hermes draws up a transportation plan (volume, direction, etc.) and pays for Alpha's services.

Possible calculation options:

• Hermes transfers funds to the settlement account of Alfa without any restrictions on the amount;

• Hermes pays for transportation in cash until total amount such calculations are less than 100,000 rubles. The rest of the payments are made by bank transfer.

Situation: Does the organization violate the limit if it pays more than 100,000 rubles. cash on invoice? An agreement between organizations for a one-time supply was not concluded.

Yes, it does.

After all, the established limit applies to contracts in any form. Even if the simple written form of the agreement is not observed, the transaction is still recognized as valid. This follows from paragraph 6 of the Bank of Russia Directive No. 3073-U dated October 7, 2013, Article 162 and paragraph 1 of Article 420 of the Civil Code of the Russian Federation.

So it turns out - the limit of cash payments must be observed, even if there is no contract of sale as such. In particular, when the fact of the conclusion of the contract is confirmed by the invoice.

Recall that for violation of the settlement limit, the organization may be fined.

Responsibility for exceeding the limit

Attention: administrative liability is provided for exceeding the limit of cash payments. And for both buyers and sellers.

According to article 15.1 of the Code of the Russian Federation on administrative offenses the amount of the fine is:

• for the head of the organization - from 4000 to 5000 rubles;

• for an organization - from 40,000 to 50,000 rubles.

Cases related to violation of the cash limit are considered by tax inspectorates (Article 23.5 of the Code of Administrative Offenses of the Russian Federation).

Penalties for violation of the cash limit can only be fined within two months from the date of its commission. The moment when the violation was discovered does not matter.

Such a conclusion follows from the provisions of part 1 of article 4.5 and subparagraph 6 of part 1 of article 24.5 of the Code of Administrative Offenses of the Russian Federation.

Situation: who will be fined by the tax inspectorate if the amount of cash settlements between the buyer and the seller exceeds 100,000 rubles?

The tax office has the right to fine both the buyer and the seller.

After all, both the payer and the recipient are participants in cash payments, which means that both of them must be responsible for the violation (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

Arbitration practice confirms this position. So, for example, an organization that receives money can be involved for violating the cash payment limit (decree of the Federal Antimonopoly Service of the Volga-Vyatka District of November 30, 2010 in case No. A28-2959 / 2010). Moreover, even if the entrepreneur pays the money (decree of the Federal Antimonopoly Service of the Volga-Vyatka District of February 18, 2010 in case No. A28-16681 / 2009).

The same procedure applies to settlements under an exchange agreement. In it, both parties are both a buyer and a seller (clause 2, article 567 of the Civil Code of the Russian Federation). If the goods are unequal, then the party whose goods are cheaper pays the difference in price (clause 2, article 568 of the Civil Code of the Russian Federation). If the cash surcharge exceeds the established limit, the tax office will fine both participants.

In 2019, companies and individual entrepreneurs are required to comply with the cash settlement limit between legal entities within the same transaction, otherwise they face a large fine. However, there are a few significant exceptions to this rule, so let's figure it all out together.

In the article we will tell:

Limit value for cash settlement between legal entities in 2019

Within the framework of one agreement, legal entities cannot make cash settlements in excess of the established limit. Such a Law was adopted by the Central Bank back in 2013 (Decree of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U), and it does not lose force in 2019.

The cash settlement limit for legal entities in 2019 is 100,000 rubles for one contract. If the transaction is made in foreign currency, then at the time of settlement at the rate of the Central Bank, the amount should also not exceed 100,000 rubles. It is important to note that this is a limit for one transaction. Let's analyze the most common situations where you need to monitor the transaction limit.

The situation between counterparties (legal entities)	How the limit works
There is only one contract, but cash payment takes place in several stages in different amounts, each of which is less than 100 thousand rubles.	Since this is one transaction, you can pay in cash only within 100,000 rubles. It does not matter whether you give all the money at once, or in stages.
Several contracts have been concluded with one counterparty for an amount not exceeding 100,000 rubles each.	You can pay in cash within the limit for each contract, even if it is the same partner.
Contract for more than 100,000 rubles, but it has expired	Even if the contract has expired, you can pay in cash only within the limit
Fine less than 100 thousand rubles, but the transaction itself exceeds the limit	If the limit under the agreement is exceeded, it is impossible to pay the fine (penalties, other types of additional payments) in cash
Transfer of cash to a separate division	Separate subdivisions can be given cash in any amount, there is no limit in this situation
Settlement under the contract over 100,000 rubles is carried out through a representative (intermediary)	The limit must be observed within each transaction

Do not forget that if your company is not exempt from maintaining an online cash register, in 2019 when paying in cash you must have cash register machine(KKM), registered with the Federal Tax Service.

In addition, there are a number of transactions for which there is no maximum limit for cash payments, but we will talk about this in more detail below.

Who is required to comply with the cash limit in 2019

The cash limit in 2019 applies only to legal entities. This applies to transactions:

• between companies and organizations;
• between a company (organization) and an individual entrepreneur;
• between individual entrepreneurs.

The cash settlement limit does not apply to transactions between a legal entity and an individual, including:

• transactions between a company (organization) and a physicist;
• transactions between a businessman and a physicist;
• settlements between individuals

What payments are not subject to the limit for cash payments in 2019

Instruction of the Central Bank of the Russian Federation of October 7, 2013 No. 3073-U, which established a limit for cash payments between legal entities, sometimes allows you to use money without restrictions.

So, what a company or individual entrepreneur has the right to spend cash on, ignoring the established limit.

• Issuance of income to its employees (salary, financial assistance, allowances, bonuses, length of service and other social benefits);
• Issuance to employees Money under the report (except for commercial transactions);
• Businessmen can spend unlimited amounts of cash on themselves (not on their business);
• If the goods pass customs.

Some points need more clarification, let's look at them.

Example 1 Issuance of money to an employee under the report.

Suppose an employee goes on a business trip, and the company gave him 150,000 rubles in cash. Of these, he spent 30,000 rubles on accommodation, and 120,000 on payment under an agreement with partners on behalf of the company. This is absolutely impossible to do.

Important! In 2019, an employee can spend accountable cash in an unlimited amount on travel expenses and their own needs. If, on a business trip, he concludes transactions, then he is equated to a legal entity, and must comply with the maximum limit of 100,000 rubles for cash payments.

Example 2 The businessman took 400,000 rubles from the cash register. Of these, 150,000 rubles were spent on holidays in a foreign resort, and 250,000 rubles were spent on renting premises for trading.

This is a gross violation of the law. Leisure and others own desires IP has the right to spend any cash from the checkout. And here's the rent commercial premises is not a personal need of a businessman, therefore, in this case it was impossible to exceed the limit of 100,000 rubles.

What expenses from the cash desk are allowed within the limit for cash payments between legal entities in 2019

It is not possible to pay for transactions within the limit in cash between legal entities in 2019 not in all cases. Therefore, we will consider the question of what expenses from the cash desk of a company or individual entrepreneur are permissible within the limit.

First of all, we recall that the money comes to the cash desk mainly from two sources: from the sale of goods (works, services) and from the current account. This is important because the source of cash money has a significant impact on what spending is allowed within the limit and what is allowed without limit.

To make it clearer, let's look at the table.

What can you spend cash money from the sale of goods (works, services)	What can I spend the cash money that came from the company's current account
Payment of income, as well as all types of benefits and additional payments to employees. This also includes insurance payments.
Private (non-business-related) IP expenses	Operations with loans (receipt, issuance, interest)
Issuance of travel or other accountable funds
Payment for goods (works, services) except for securities transactions	Dividends (only for LLCs)* If interest is paid to an individual, then the limit may not be observed.
If the money that was previously paid for the goods (work, service) from the cash desk is returned back

* JSC - cannot pay dividends in cash from the cash desk.

For clarity, we have compiled a small cheat sheet for you:

We remind you that in order to use cash and not create unnecessary problems for yourself, you must have a cash register installed that transmits data to the Federal Tax Service. This applies to all firms and individual entrepreneurs, with the exception of companies exempted from this obligation or having a deferment (UTII, patent, companies and individual entrepreneurs located in countryside with a population of less than 10,000).

KKM in 2019

To use cash money within the cash settlement limit between legal entities in 2019, you need to install cash registers (online cash desks). This is required by Law N 54-FZ (as amended on 07/03/2016).

KKM must have Internet access, as the data will be sent directly to the tax office. To store data, the cashier must have fiscal accumulator. To switch to an online cash register, you need to conclude an agreement with a fiscal data operator, which will serve as a link between your cash register and the Federal Tax Service.

You can register the device and conclude an agreement on the Internet on the website tax office and OFD.

Penalty if the cash settlement limit between legal entities is violated in 2019.

If the maximum limit of cash settlements between legal entities is exceeded, then the company can be fined even twice:

1. The organization itself in the amount of 40,000 to 50,000 rubles;

2. An official who directly took part in such a transaction in the amount of 4,000 to 5,000 rubles.