Rules of cash discipline that you need to know by heart. Checkout limit Exceeding the checkout limit

"On the procedure for conducting cash transactions legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.

Let's analyze topical issues conducting cash transactions in 2016.

Registration of KKM in the tax office and application of KKM in 2016

Question 1: LLC (USN - 6%) is engaged in the provision of services (repair of apartments and offices). The contract states that only services, material - the customer (that is, it is possible to use BSO). If, within the framework of the contract, the LLC sells materials to the customer, is it possible to use BSO in this case or is it necessary to use KKM?

Answer: it should be remembered that BSO can only be applied when it comes to the provision of services to the population. In this case, we are talking about the sale of materials. Accordingly, when selling materials for repairs, for cash, cash registers should be used.

Question 2: USN organization conducts retail trade in several shopping malls Moscow (in different joint-stock companies). The legal address of the organization is on the territory of 26 Tax Inspectorate. Does the organization have the right to register all KKM in 26 Tax Inspectorate or is it necessary to create separate subdivisions at the place of installation of KKM?

Answer: KKT must be registered in tax office at the actual location of the separate subdivision on the territory of which the CCP will be used.

Question 3: during the day, KKM did not turn on, there was no revenue. Do I need to turn on the KKM at the end of the day and take a zero Z-report? And in the journal of the cashier-operator to reflect the absence of the operation? Or, if it was not included in the network, then nothing needs to be reflected anywhere?

Answer: There is no direct answer to this question in the law. But on this issue, there were explanations from the tax authorities in the media that if the cash register was not turned on at all during the day, then the Z-report should not be printed at the end of the day.

Also pay attention to the following clarifications: if cash register was turned on at the beginning of the shift, then it is necessary to shoot Z-reports, even if there was no revenue for the entire shift (“KKT is under control”, an interview with Ya.Ya. entrepreneurial activity in the field of state-regulated activities and the use of CCPs of the Federal Tax Service of Russia, an adviser to the state civil service of the Russian Federation of the 2nd class; magazine "In the course of legal affairs", No. 10, May 2009).

Question 4: whether the organization is entitled to contribute to authorized capital, made to the cashier, to spend on travel expenses, bypassing the bank?

Answer: yes, you can.

Checkout

Question: who checks the cash register now? Is there a statute of limitations for checking cash? For what period can the cash desk be checked?

Answer: the cash discipline of the organization is checked by the Federal Tax Service. The letter of the Federal Tax Service of Russia dated September 12, 2012 No. AC-4-2 / 15195 states that the current regulatory legal acts the frequency of audits for the completeness of revenue accounting Money in organizations and individual entrepreneurs not limited.

Accordingly, the inspection may check the organization several times a year. For non-compliance with cash discipline, an organization may be fined under Article 15.1 of the Code of Administrative Offenses of the Russian Federation in the amount of up to 50,000 rubles. The limitation period for administrative offenses is two months.

Penalties for non-compliance with cash discipline

Question 1: microenterprise ( retail) USN "income minutes expenses". Cash balance as of December 31, 2015 - 950,000 rubles. The cash balance limit has been cancelled. Can claims be made against the organization during the audit (there is a large amount in the cash register)?

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

Question 2: What is the penalty for the work of KKM not at the place of registration?

Answer: an organization that operates through separate subdivisions located in the same municipality in the territories under the jurisdiction of different tax authorities, must register in the prescribed manner cash register equipment with the territorial tax authority at the location of one of its separate divisions in which the organization is registered (letter of the Ministry of Finance of Russia dated 18.08.2010 No. 03-01-15 /7-183). If the cash register used by a separate subdivision is registered with the tax authority at a different address than the location of the separate subdivision, a fine may be imposed in accordance with Part 2 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation in the form of a warning or the imposition of an administrative fine.

Question 3: Which checkout violations are ongoing? What is the duration of ongoing checkout violations?

Answer: for non-compliance with cash discipline, the company may be fined under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation. That is administrative responsibility. According to Art. 4.5 of the Code of Administrative Offenses of the Russian Federation, the limitation period is two months, and in case of continuing violations - from the moment of detection. Violations that can be attributed to continuing are named in paragraph 1 of Art. 4.5 of the Code of Administrative Offenses of the Russian Federation. According to the norms of this article, a violation of cash handling should not be recognized as a continuing offense.

Cash limit for small businesses abolished

Question: Is it necessary to determine the cash balance limit for an individual entrepreneur? Does the maximum limit of settlements between organizations and individual entrepreneurs remain in 2016?

Answer: yes, IP limit may not be determined.

The concept of a cash desk for individual entrepreneurs is not defined in Directive 3210-U. But this does not mean that entrepreneurs can completely refuse to conduct cash transactions. For them, there is a simplified procedure for maintaining a cash desk, which is prescribed in the same Instruction 3210-U.

The limit of settlements between organizations and entrepreneurs remains the same. If you are making settlements with a legal entity, the limit under one agreement is no more than 100,000 rubles (Instructions of the Bank of Russia dated 07.10.2013 No. 3073-U).

From 06/01/2014, the cash limit calculation is made in two ways, while you can choose the most optimal one for you.

The formula for calculating the cash limit based on cash receipts
LK \u003d OH / RP * PV,
LK - cash limit, rub.
OH - the amount of cash for billing period, rub.
RP - billing period for which the amount of cash is determined, slave. days
PT - the period of time between receiving money at the cash desk and depositing it with the bank (no more than 7 working days, where there is no bank no more than 14 working days)

Calculation example

Ant LLC determines the cash limit for 2016, taking September 2015 (24 working days) as the billing period. During this time, the amount of cash amounted to 500,000 rubles. The proceeds were given 1 time in 5 days.
So, we consider the cash register limit = 104,167 rubles. (500,000 rubles / 24 days * 5 days)

The formula for calculating the cash limit based on the amount of out-of-pocket expenses.
Using this formula, you can set a cash register limit even if you do not have cash receipts at the cash desk.
LK \u003d OV / RP * PV,
LK - cash limit, rub.
OV - the volume of cash withdrawal from the cash desk for the billing period, rub.
RP - billing period for which the volume of cash withdrawal from the cash desk is determined, slave. days
PT - the period of time between receiving money at the cash desk from the bank (no more than 7 working days, where there is no bank no more than 14 working days)

Calculation example

LLC "Success" is engaged in wholesale trade. Determines the cash limit for 2016, based on the amount of cash expenses, taking the 3rd quarter of 2015 (66 working days) for the billing period. During this time, LLC paid off with suppliers for cash in the amount of 800,000 rubles. Money was withdrawn from the account 1 time in 5 days.
So, we consider the cash limit = 60,606 rubles. (800,000 rubles / 66 days * 5 days)

Penalties, liability for non-compliance with the order of cash transactions

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

cash payments in excess of the established amounts;
accumulation at the cash desk of funds in excess of the established limits;
misuse of cash proceeds;
failure to post or incomplete posting of cash to the cash desk;
non-compliance with the procedure for storing funds.

Penalty for violation of cash transactions will be according to:

4000–5000 rubles - for the culprit official, for example, the head of an organization, an entrepreneur ();
40,000–50,000 rubles - for the organization.

As for the misuse of cash proceeds, it is not directly named in the specified norm, but tax inspectors will refer to it. Indeed, according to the arbitrators, the misuse of proceeds is a violation of the procedure for keeping cash. It is this position that is expressed in the ruling of the Supreme Arbitration Court of the Russian Federation dated October 13, 2011 No. VAS-11521/11 (decision of the Ninth Arbitration Court of Appeal dated June 1, 2011 No. 09AP-10389/2011-AK). In addition, sanctions can often be provided for in the contract for settlement and cash services with the bank. Therefore, money should be spent only on agreed, targeted needs.

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

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

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

But collecting the proceeds is not always possible. After all, bank branches on weekends and holidays, as a rule, do not work.

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

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

If the company did not set a cash balance limit, as a rule those organizations that do not have cash transactions at all do not approve the cash limit, then in this case the limit is zero. This means that money must always be handed over on the same day when they appeared at the cash desk. But if the buyer paid on Saturday or Sunday, then it will be necessary to take the proceeds to the bank on Monday.

It is dangerous to issue an infinite subreport

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

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

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

Indeed, significant amounts of accountable, which the employee does not spend, but only increases, the inspectors can consider his income. And calculate personal income tax from him, a fine. And the inspectors from the funds from the same amount, it is quite possible, will charge contributions.

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

Other organizations may do so more often, setting it to the highest possible amount. To do this, you need to take into account the periods with the largest cash receipts or the largest expenses. Then you will need to issue extra money under the report less often.

Entrepreneurs will not be checking cash proceeds

The Federal Tax Service of the Russian Federation in a letter dated July 9, 2014 No. ED-4-2 / 13338 told what exactly they would check with entrepreneurs in connection with the new cash order entered into force on June 1, 2014. Since entrepreneurs who keep records of income and expenses may not draw up cash documents and a cash book, inspectors will not carry out control measures to identify unreceived cash proceeds. This conclusion applies to entrepreneurs on simplified taxation, and on UTII.

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

Cash balance limit

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

The current procedure for keeping cash at the checkout is not always convenient, except for small businesses where there is no cash limit. Often more money accumulates in the cash register than the law allows. The penalties for over-limit cash are quite hefty. They range from 40,000 to 50,000 rubles.

You can bypass the limit on the limit of cash at the checkout if you issue a surplus to the sub-report. This will avoid a fine of 50,000 rubles. for violation of the procedure for working with cash (). The amount that can be issued is not limited by law. Do not forget to fill out an accountant's application for the issuance of cash.

You can store any amount of cash at the cash desk of a small company

Small businesses can store cash at the cash desk without any limits on the amount. You just need to cancel the cash limit order.

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

It should be clearly stated in the order of the head that from such and such a date the company, as a small business entity, does not set a cash limit. This will protect her in case of a cash check. If the company does not cancel the cash limit, then it will need to be observed. Otherwise, inspectors can collect a fine of up to 50,000 rubles. (part 1).

A small business has a cash balance limit for 2014 in the amount of 6,600 rubles. Bought KKM in June. Is it possible to change the checkout limit now?

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

Currently, a small business has a cash limit. With what document from June 1 to cancel the order on the established limit for 2014.

Other order of the head.

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

If the organization was created recently, then determine the limit according to the formula based on the expected cash proceeds, and in its absence, the expected volume of cash withdrawals.

The formula for calculating the balance limit at the cash desk as directed by No. 3210-U has not changed compared to No. 373-p. Do I need to draw up a new calculation and approve a new limit from June 1, 2014?

Organizations (with the exception of small businesses) must comply with the cash balance limit. At the same time, the legal form and the applicable taxation system do not matter. This procedure is established by paragraph 2 of the instruction of the Bank of Russia dated March 11, 2014, paragraph 4 and paragraph 5 c tax code RF.

A small business has exercised its right and does not set a limit on the cash balance on hand. Are there mandatory deadlines for the delivery of cash proceeds to the bank (no more than seven days)?

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

A small business is not obliged to establish and comply with the cash limit, which means that it also has no obligation to deposit the proceeds with the bank.

Branches and representative offices must keep a cash book

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

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

The organization combines the USN and UTII. She has two shops. Do I need to keep two separate cash books?

Yes need. In this situation, the organization has separate divisions. And they need to keep separate cash books.

Limit of cash settlements and spending of cash proceeds

We often issue significant amounts to the account (from 200,000 to 300,000 rubles). Are there any limits on the amount given to accountants to pay for goods and services in cash? Does the 100 thousand limit apply in this situation?

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

Another thing is that the accountant is not entitled to pay to the cash desk of another organization (for example, a supplier or lessor) an amount exceeding 100,000 rubles. under one contract. In this case, the violation is on the face, because the accountant is already a representative of the legal entity.

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

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

Can the founder issue an interest-free cash loan?

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

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

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

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

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

Can the accountable person pay the rent of real estate in cash, and then report on the advance report?

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

Can I pay dividends from cash proceeds?

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

Is it possible to issue imprest amounts from cash proceeds?

Is it possible to pay out of cash proceeds a refund to citizens for unfulfilled services that were previously paid in cash?

Yes, you can. The main thing is that the proceeds at the box office should be from the sale of their own goods (performance of work, provision of services).

Can cash proceeds be used to provide loans?

For organizations, its amount ranges from 40,000 to 50,000 rubles. For a responsible employee (cashier) - from 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).

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

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

Which checkout violations are ongoing? What is the duration of ongoing checkout violations?

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

What is the penalty for the work of KKM not at the place of registration?

For example, KKM is used not at the organization's office itself, but, for example, at a warehouse from where goods are issued for cash (for example, the warehouse is located in another district of the city). In this case, KKM should be located exactly in the warehouse, and not in the office, since it is here that cash settlement with the buyer is carried out (the check must be issued to the buyer at the time of payment). Accordingly, there is no violation here.

Another situation is possible: KKM is located in a separate subdivision (this is where cash settlements are made with buyers), which is not on a separate balance sheet. KKM is registered at the place of registration of the organization as a taxpayer. Accordingly, here also it is impossible to speak about violations.

Micro-enterprise (retail trade) USN "income minutes expenses". Cash balance as of December 31, 2014 - 950,000 rubles. The cash balance limit has been cancelled. Can claims be made against the organization during the audit (there is a large amount in the cash register)?

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

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

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

Accordingly, the inspection may check the organization several times a year. For non-compliance with cash discipline, the organization may be fined up to 50,000 rubles. The limitation period for administrative offenses is two months.

If a credit note was issued for one amount (larger), and a cashier's check for another (less), it was discovered only a year after the closing of the balance sheet, what can be done?

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

The legitimacy of the tax authorities to check whether organizations and individual entrepreneurs comply with the procedure for working with cash and the procedure for conducting cash transactions, cash settlements with other organizations.

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

Cash control discipline in 2018-2019

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

The broadest for the purposes of cash payments is the concept of a cash desk (operating cash desk), through which a company or individual entrepreneur makes cash payments. Most often, these are operations such as paying salaries, receiving and depositing money in a bank, settling accounts with accountable persons, issuing and repaying loans. The cashier can also receive cash proceeds.

Receipt of cash proceeds obliges to apply cash register equipment(clause 1, article 1.2 of the law "On CCP ..." dated May 22, 2003 No. 54-FZ). Although in some cases it is allowed not to use it:

Legal entities and individual entrepreneurs when carrying out certain types of activities (clause 2, article 2 of Law No. 54-FZ).
Legal entities and individual entrepreneurs located on UTII, and individual entrepreneurs using PSN. It is enough for them to issue for the buyer any document confirming the receipt of money. Its content is similar to the usual sales receipt. However, from 07/01/2018, these persons (except for those engaged in certain types of activities) have lost the opportunity to process the receipt of funds in this way and are required to use online cash registers (clause 7, article 7 of the law “On amendments ...” dated 07/03/2016 No. 290-FZ ). The conduct of such activities as the provision of services to the public, retail trade, catering services and a number of others gives UTII and individual entrepreneurs using PSN the right to postpone the use of online cash desks until 07/01/2019 (clause 7.1 of article 7 of law No. 290- FZ).
Legal entities and individual entrepreneurs when carrying out activities in conditions that impede the use of cash registers (clause 3, article 2 of law No. 54-FZ).

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

Thus, observance of cash discipline in 2018-2019 implies the implementation of the rules for conducting income and expenditure transactions carried out at the cash desk of a legal entity or individual entrepreneur, and the rules for working with cash registers or documents that are drawn up when a cash register is not used.

Cash discipline is mandatory for everyone.

What is cash discipline?

Compliance with cash discipline is reduced to the implementation of the rules established by the following documents:

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

Read more about this document in the article. "Nuances of the provision on the procedure for conducting cash transactions" .

Instruction of the Central Bank of the Russian Federation dated 07.10.2013 No. 3073-U, which contains the conditions for cash settlements.
Law of the Russian Federation of May 22, 2003 No. 54-FZ, establishing the rules for the use of cash register equipment.
Law of the Russian Federation of July 3, 2016 No. 290-FZ or the law on online cash registers, which introduced significant changes into the rules of Law No. 54-FZ, the main stages of implementation of which are in 2017-2019.

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

"Online cash desks since 2017 - the law has been adopted" ;
"Current amendments to the law on online cash registers" .

With regard to the operating cash desk, the main rules are as follows:

A person is appointed who performs the functions of a cashier, with whom an agreement on full liability is necessarily concluded. An exception will be situations when the head of the legal entity or individual entrepreneur, who works alone, manages the cash desk.
Money and cash documents are stored in conditions that ensure their safety.
Operations carried out at the cash desk are drawn up by documents of the established form in compliance with a certain procedure for filling them out. Paperwork is carried out directly at the time of the transaction, and for the posting of cash proceeds received outside the operating cash desk - daily at the end of the working day. Cash discipline in 2018-2019 for individual entrepreneurs who keep a simplified record of their operations allows that documents on the cash desk can not be drawn up.

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

If the operating cash desk receives cash proceeds, then a cash register must be present. The issuance of a cash receipt upon receipt of cash proceeds is mandatory (Article 5 of Law No. 54-FZ).
The money accepted by the cashier is checked for authenticity. There is a certain procedure for checking their number when receiving and issuing.
The cash proceeds received by the operating cash desk should be spent only for certain purposes: payment of salaries, settlements with suppliers and buyers, issuance under the report. Sole proprietors can borrow money for personal needs.
The maximum amount of cash settlements between legal entities, between individual entrepreneurs, between legal entities and individual entrepreneurs is limited to 100,000 rubles. under one contract. At the same time, settlements with individuals are not limited, and individual entrepreneurs for personal needs from the cash desk have the right to take any amount.

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

Issuance under the report is carried out by order of the head or by the statement of the accountable person endorsed by him. For the report on the issued amounts, 3 working days are provided from the date of expiration of the period for which the money was issued (including travel allowances). Unspent amounts must be returned to the cashier or will be deducted from the salary of the accountable person (Article 137 of the Labor Code of the Russian Federation).

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

A limit is set for the balance of money in the cash register at the end of the working day. The procedure for calculating it is chosen by the firm or individual entrepreneur independently from two methods offered by the Bank of the Russian Federation instruction No. 3210-U. The excess must be deposited with the bank. The presence of an excess balance is allowed only on the days of the payment of salaries (no more than 5 working days). Cash discipline in 2018-2019 for LLCs related to SMEs and for individual entrepreneurs suggests that these persons may not set this limit. For separate subdivisions, it is set either by the head office (if the subdivision does not have its own current account), or independently (if the subdivision has its own current account).

Read about the determination of the amount of the cash balance limit in the material How to calculate the cash balance limit? .

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

Read more about foreign exchange transactions in the articles:

"Currency operations: concept, types, classifications" ;
"Changes in the currency legislation since 2018" .

What you need to know about working with CCT

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

From February 1, 2017, only new-style cash desks (online cash desks) began to be registered with the IFTS. From 07/01/2017, this type of cash desk has become mandatory for use by all business entities.

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

About general requirements that online cash registers must satisfy, read the article “Where and at what price can I buy an online cash register?” .

The problems that arise during their work have also become different.

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

What is the knowledge of the procedure for processing cash documents based on?

The changes made to Law No. 54-FZ by Law No. 290-FZ not only affected the requirements for the applicable cash register, but also led to an update of the requirements for the documents generated by this technique: cash receipts and BSO. At the same time, the BSO has become a document, during the execution of which devices similar to online cash desks should be used. Accordingly, the list of details for documents generated by new cash desks turned out to be the same (Article 4. 7 of Law No. 54-FZ).

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

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

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

There are 2 types of actions in the operating cash desk:

Receipts using a cash receipt order (PKO) of form KO-1, to which, if possible, documents confirming the amount of the incoming amount are attached. Tear-off part of PKO (receipt) containing signatures authorized persons and the seal is transferred to the bearer.
Expenditure using an expense cash warrant (RKO) of form KO-2, to which, as a rule, documents are attached confirming the amount of the amount issued (payrolls, office notes, copies of orders, checks, receipts). The RKO reflects the details of the identity document of the recipient. If the receipt is carried out by power of attorney, then its original (if the power of attorney is one-time) or a copy (if the power of attorney is not one-time) is attached to the RKO.

The PKO and RKO forms are established by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88 and are mandatory for use in the Russian Federation when registering income and expenditure transactions. A separate document is issued for each operation.

All PKOs and RKOs issued during the day are recorded in the cash book of the KO-4 form, which summarizes the results of the day's work (turnovers in income and expenditure) and displays the amount of the balance at the end of the day.

PKO, RKO and cash book contain a reference to accounting accounts, the indication of which is mandatory for firms and optional for individual entrepreneurs who do not have to keep accounting (subparagraph 1, paragraph 2 of the law dated 06.12.2011 No. 402-FZ).

Additionally, such forms of cash documents as a register of receipt and expenditure cash documents of form KO-3 and a book of accounting for funds received and issued to other cashiers of form KO-5 can also be filled out.

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

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

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

Who oversees compliance with cash discipline

All employees associated with their implementation should control the correctness of actions for the implementation of cash transactions. If the organization has Chief Accountant, then he is responsible for monitoring the work of the accounting department and the operating cash desk included in it. The general responsibility for the activities of the company lies with its head, and for the activities of the IP, the IP itself is responsible.

Checking cash discipline in 2018-2019, which may end for the person being checked with an administrative fine or a subsequent field check, is carried out tax authorities(clause 1, article 7 of the law of the Russian Federation of March 21, 1991 No. 943-I).

The objectives of this review are to identify the facts:

incompleteness and untimely posting of proceeds;
exceeding the limit of cash payments;
exceeding the cash balance limit;
use of a prohibited, faulty or inappropriate established requirements KKT;
non-issuance of cash receipts or BSO;
inconsistencies between the actual cash balances at the cash desk and the amounts indicated in the documents;
issuance of large sums of money under the report for unreasonably long periods.

How is the check of cash discipline carried out

Checking cash discipline in 2018-2019 is carried out by decision of the head of the IFTS in the manner established by order of the Ministry of Finance of the Russian Federation of October 17, 2011 No. 133n. During the verification process, we study:

All documents related to the registration of cash transactions.
Reports fiscal memory and KKT control tapes - according to the old-style technique.
Documents for the acquisition, registration and maintenance of cash registers.
Documents related to the acquisition, accounting and destruction of BSO - for those types that continue to be drawn up according to the old rules.
Accounting registers of accounting or economic operations.
Cash balance limit order.
Expense reports.

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

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

Responsibility for conducting cash transactions with violations

Responsibility for violation of cash discipline is administrative. The term for bringing to it from 07/15/2016 has been increased to 1 year from the date of the offense (Clause 1, Article 4.5 of the Code of Administrative Offenses of the Russian Federation). Previously, the statute of limitations for administrative violations was 2 months. So a one-time violation of cash discipline in 2019 may go unpunished.

A timely violation will lead to fairly high fines, since the law No. 290-FZ since 2016 fines for violation of cash discipline, or rather the responsibility for non-use of cash register equipment, have been seriously increased. Administrative responsibility for non-use of CCP entails:

a fine for officials in the amount of 25 to 50% of the amount of the calculation carried out without the use of cash registers, but not less than 10,000 rubles;
a fine for legal entities in the amount of 75 to 100% of the amount of the calculation carried out without the use of cash registers, but not less than 30,000 rubles. (Clause 2, Article 14.5 of the Code of Administrative Offenses).

If an organization or individual entrepreneur is caught a second time on non-use of CCP, then in the case when the amount of settlements without the use of CCP amounts to (including in aggregate) 1 million rubles. and more, it will entail:

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

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

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

Law No. 290-FZ also introduced other grounds for holding liable for violations in the application of CCP. For example:

for failure to send a cashier's check or a strict reporting form to the buyer in in electronic format or for failure to transfer these documents on paper at the request of the buyer;
introduced responsibility fiscal operators, CCP manufacturers, expert organizations.

But even if, at the time of the check of cash discipline, the INFS cannot hold the violator liable in the form of an administrative fine (due to the expiration of a 2-month period from the moment the offense was committed), then you should not rejoice. Detection of violations in the application of cash registers will serve as a reason for closer attention to the taxpayer and, if any other problems are identified in its work, it may lead to an early on-site inspection. The unequivocal interest of the tax authorities will be caused by the incompleteness and untimely posting of revenue, as well as the identification of inconsistencies between documentary and actual balances of money on hand.

The fact of issuing large amounts of money under the report for unreasonably long periods may lead to additional personal income tax on these amounts (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 05.03.2013 No. 14376/12).

Results

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

There are persons who are not obliged to apply the CCP, as well as persons who have the right to start doing this later (from 07/01/2018 or from 07/01/2019). They have the right to issue any document confirming the fact of acceptance when receiving money. This document may have a self-developed form if its form is not approved by law. Here you can be guided by the rules for issuing old BSOs.

There are no changes in 2018-2019 in terms of documents generated by the operating cash desk. Just as there are no changes in the authority that checks the state of cash discipline (that is, compliance with the rules for working with cash), the IFTS remains it. Despite the limited period for holding accountable for violations when working with the cash register, the identification of such violations is fraught with consequences in the form of an on-site tax audit.

Since 2016, administrative responsibility itself has been significantly increased: the amount of fines has increased, the types of responsibility for non-use of CCPs have been expanded, in connection with the start of work with cash registers of a new type introduced new grounds for bringing to responsibility.

Organizations can keep cash at the cash desk only within the established limit. That is, no more than a certain amount can remain at the cash desk every day. This is the cash limit in 2016. The size of such a limit is determined by the head of the organization. And it is with this value that it is necessary to compare the cash balance in the cash register, withdrawn from the cash book at the end of the working day. This procedure is established by clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014.

If there is more money in the cashier than the established limit, then the difference must be handed over to the bank. You have the right to set yourself how often you will hand over the excess earnings. It is necessary to collect cash to the bank only for those days when the cash balance at the cash desk at the end of the working day exceeds the established cash limit in 2016. For example, if you hand over the proceeds every five days, then this figure (5) is used in the calculation of the limit. It should not exceed seven business days. And if there is no bank in the settlement - 14 working days. But if you hand over money to the bank every five days, and the limit was exceeded earlier, then you need to hand over cash without waiting for this period. If the limit is not exceeded, you do not need to visit the bank.

Determine the cash balance limit based on the volume:

revenue receipts;
spending cash.

In this case, the organization has the right to choose the most appropriate method for calculating the limit on its own. This follows from paragraphs 1 and 2 of the appendix to Bank of Russia Directive No. 3210-U dated March 11, 2014.

Cash limit for small businesses in 2016

The cash limit must be observed by organizations (with the exception of small enterprises). The legal form of the company and the taxation system do not matter. This procedure is established by paragraph 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014, paragraph 4 of Article 346.11 and paragraph 5 of Article 346.26 of the Tax Code of the Russian Federation.

A simplified procedure for conducting cash transactions has been established for small businesses and entrepreneurs. There is no cash limit for small businesses in 2016. That is, keep any amount in cash. Such a benefit is provided for in paragraph 10 of clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014. The decision not to set a limit can be issued by an appropriate order. We have provided a sample below.

Cash limit for small businesses in 2016: an order to keep money without a limit

Society with limited liability « Trading company"Hermes""

Moscow

Order No. 75

Based on paragraph 10 of clause 2 of the Bank of Russia Directive No. 3210-U dated March 11, 2014, I order:

Keep cash at the cash desk without setting a limit on the balance at the cash desk.
Responsible for the safety of funds to appoint the cashier A.V. Dezhnev.

Director ____________ A.V. Lviv

Familiarized with the order:

Chief Accountant ____________ A.S. Glebova

Cashier ____________A.V. Dezhnev

Calculation of the cash limit based on the amount of revenue

Determine the cash balance limit for the billing period based on the volume of cash receipts for goods sold, work performed, services rendered according to the formula:

The settlement period for which the cash balance limit is determined can be taken as arbitrary. This could be a period:

In the billing period, include all working days, but no more than 92 working days. If, for example, the store is open on weekends and non-working holidays, then to calculate the limit, also include these days in the calculation period. This procedure follows from clause 1 of the appendix to Bank of Russia Directive No. 3210-U dated March 11, 2014.

The resulting limit value can be reduced to full rubles - both according to the rules of mathematical rounding, and down (letters of the Bank of Russia dated September 24, 2012 No. 36-3 / 1876, the Federal Tax Service of Russia dated March 6, 2014 No. ED-4- 2/4116).

Example OOO “Trading Firm “Germes”” calculates the cash limit based on accounting data, based on the volume of cash receipts for January, February and March of the previous year. Separate divisions Hermes does not. The proceeds are deposited in the bank every fifth day.

Hermes is open seven days a week from 10 am to 10 pm. Therefore, the billing period is 90 business days (31 days + 28 days + 31 days).

The turnover in the debit of account 50 "Cashier" in correspondence with the credit of account 90 "Sales", as well as the credit of account 62 "Settlements with buyers and customers" in terms of cash advances received in the billing period, which were set off in the same period, amounted to 2 RUB 699,998:

in January - 887,388 rubles;
in February - 802,015 rubles;
in March - 1,010,595 rubles.

The Hermes accountant calculated the allowable cash balance limit on hand: 149,999.89 rubles. (2,699,998: 90 days × 5 days).

Based on these data, the head of the organization, by his order, set a cash balance limit in the amount of 150,000 rubles.

Calculation of the cash limit in 2016 if there is no cash receipts

If there is no cash receipts (for example, there were only non-cash payments), then calculate the balance limit based on the amount of cash issued. The exception is the amounts intended for salary payments, scholarships and other payments to employees - do not take them into account when calculating the limit.

To calculate the limit if there is no cash proceeds, use the formula:

The settlement period for which the cash limit is determined in 2016 can be taken arbitrary. This could be a period:

which precedes the calculation (for example, calculate the limit for the III quarter based on data for the II quarter of the current year);
in which the receipt of cash was maximum (for example, make the calculation based on the data of the IV quarter of the previous year, in which there were maximum revenue receipts);
similar for previous years (for example, calculate the limit for the III quarter of 2014 based on the indicators of the III quarter of 2013).

In the billing period, include all working days, but no more than 92 working days. If an entrepreneur or organization works on weekends and non-working holidays, then to calculate the limit, also include these days in the billing period.

This procedure follows from clause 2 of the appendix to Bank of Russia Directive No. 3210-U dated March 11, 2014.

The resulting value of the cash limit in 2016 can be rounded up to full rubles (letters of the Bank of Russia dated September 24, 2012 No. 36-3 / 1876, the Federal Tax Service of Russia dated March 6, 2014 No. ED-4-2 / 4116).

Example LLC “Trading firm “Germes”” buys recyclable materials from the population. There are no separate units at Hermes. Cash is withdrawn from the bank account every three days. The calculation of the cash balance limit is made on the basis of accounting data for January, February, March of the previous year.

"Hermes" has a five-day work week. Therefore, the billing period is 56 business days (15 days + 19 days + 22 days).

The turnover on the credit of account 50 "Cashier" excluding payments to employees amounted to 2,800,000 rubles:

in January - 960,000 rubles;
in February - 800,000 rubles;
in March - 1,040,000 rubles.

The Hermes accountant calculated the allowable cash balance limit at the checkout: 150,000 rubles. (2,800,000 rubles: 56 days × 3 days).

Based on these data, the head of the organization set by his order a cash balance limit in the amount of 150,000 rubles.

When can I keep cash in excess of the limit

There are two cases when you can exceed the limit of cash on hand. The first - on the days of the issuance of salaries, benefits, scholarships, social payments and other payments related to the salary fund. Funds for these purposes can be kept at the cash desk for five working days. After this period, return the excess cash to the bank.

And the second case is on weekends and holidays, if cash transactions are made on these days. Collect the excess earnings for such days no later than the first working day set for the delivery of the excess earnings to the bank.

This procedure is provided for in paragraph 8 of clause 2, clause 6.5 of Bank of Russia Directive No. 3210-U dated March 11, 2014.

Example CJSC Alfa has set a cash limit of 30,000 rubles. The organization issues wages for March on April 5, 6 and 7. According to the payroll for March, the amount of salary to be issued is 100,000 rubles. Alfa received this amount in cash from the bank on 5 April. Daily cash revenue is 50,000 rubles. The organization delivers excess cash to the bank daily.

The accountant calculates the amount of excess cash as follows:

At the beginning of April 6, the cashier should have an amount not exceeding the cashier's limit (30,000 rubles) and the balance of unpaid wages. At the beginning of the day on April 5, there was no cash in the cash register. Data on the issuance of salaries and cash flow at the box office are given in the table:

the date	Credited to the cashier, rub.	Issued on account of salary, rub.	Cash balance at the end of the day (before the delivery of overlimit cash to the bank), rub.	Overlimit cash to be delivered to the bank, rub.	Cash balance at the beginning of the next day, rub.
	150 000 (50 000 + 100 000)		90 000 (150 000 – 60 000)	20 000 (90 000 – 30 000 – (100 000 – 60 000))	70 000 (90 000 – 20 000)
			90 000 (70 000 + 50 000 – 30 000)	50 000 (90 000 – 30 000 – (40 000 – 30 000))	40 000 (90 000 – 50 000)
			80 000 (40 000 + 50 000 – 10 000)	50 000 (80 000 – 30 000 – (10 000 – 10 000))	30 000 (80 000 – 50 000)

What threatens to exceed the cash limit in 2016

If the cash balance limit is exceeded, and the difference is not returned to the bank in a timely manner, then administrative responsibility will follow. The amount of the fine in this case ranges from 40,000 to 50,000 rubles. for organizations. And an official, for example, the head of an organization or an entrepreneur, will pay from 4,000 to 5,000 rubles for such a violation. This procedure is established by Articles 2.4 and 15.1 of the Code of Administrative Offenses of the Russian Federation.

As a general rule, a guilty action (inaction) of an organization or official is recognized as an offense (Article 2.1 of the Code of Administrative Offenses of the Russian Federation). Consequently, liability for violation of the cash balance limit occurs only if the guilt of the organization and (or) its head is proved (Article 15.1 of the Code of Administrative Offenses of the Russian Federation). Guilt can be expressed in the fact that the organization and (or) its leader:

sought to accumulate an excess balance (clause 1, article 2.2 of the Code of Administrative Offenses of the Russian Federation);
foresaw the accumulation of an excess balance, but did not prevent it (clause 2, article 2.2 of the Code of Administrative Offenses of the Russian Federation);
did not expect the accumulation of an excess balance, although they should have and could have foreseen it (clause 2, article 2.2 of the Code of Administrative Offenses of the Russian Federation).