LON May 29, 2013

I don't know how to compose it correctly.

Guest_MaxFA_* May 30, 2013

IrinaB May 30, 2013

Please help, if anyone has a form for such an agreement, please share, if you don’t mind.

Or please tell me how to correctly spell it out in the contract this type calculations.

Uchiko 03 Jun 2013

LON 04 Jun 2013

There are a lot of standard contracts for the provision of paid services on the Internet. You can easily choose an option to suit your conditions.

If the Customer is a legal entity or individual entrepreneur, then it can be written as follows: “Payment for services is made in cash within the limits established by current legislation.”

Or: "Settlements are made by depositing Money to the cash desk of an individual entrepreneur."

Customer - legal entity

Is it possible to write the following:

IrinaB 04 Jun 2013

Customer - legal entity

We have an individual entrepreneur on the simplified tax system of 6%, there is no cash register.

Is it possible to write the following:

"Payment under this Agreement is made in the amount of 100% of the payment based on service acceptance certificates signed by both parties." ?

You can write it like that.

Just don’t forget about the limit for cash payments between legal entities and individual entrepreneurs: “Cash payments in the Russian Federation between legal entities, as well as between a legal entity and an individual entrepreneur engaged in business activities without forming a legal entity (hereinafter referred to as an individual entrepreneur, individual entrepreneur), between individual entrepreneurs related to their implementation entrepreneurial activity, within the framework of one agreement concluded between these persons, may be made in an amount not exceeding 100 thousand rubles." (DIRECTION of the Central Bank of the Russian Federation dated June 20, 2007 No. 1843-U).

Well, paying in cash without using a cash register is a violation of Law No. 54-FZ of May 22, 2003. (I think you know what you are violating).

LON 04 Jun 2013

According to the Code of Administrative Offenses (CAO RF)

1. Violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in the implementation of cash settlements with other organizations in excess of the established amounts, non-receipt (incomplete receipt) of cash to the cash desk, failure to comply with the procedure for storing free cash, as well as accumulation in the cash register cash in excess of established limits, -

entails the imposition of an administrative fine on officials in the amount of four thousand to five thousand rubles; for legal entities - from forty thousand to fifty thousand rubles.

IrinaB 04 Jun 2013

IP in in this case subject to a fine of 40-50 thousand or as an official 4-5 thousand?

LON 04 Jun 2013

As an official (4-5 thousand rubles).

Irina, thank you very much! We will correct our mistakes.

Uchiko 07 Jun 2013

Customer - legal entity

We have an individual entrepreneur on the simplified tax system of 6%, there is no cash register.

Is it possible to write the following:

"Payment under this Agreement is made in the amount of 100% of the payment based on service acceptance certificates signed by both parties." ?

LON 07 Jun 2013

This is possible. Do you have a KKM? Those. Can you issue a check to the client?

It's good that we avoided mistakes.

Uchiko 19 Jun 2013

We changed the contract to non-cash payment, we have a settlement account.

It's good that we avoided mistakes.

Oh, so the client agreed to a non-cash payment? Well, then there would be no problems at all, they would have done it right away.

Bugschn 03 Aug 2016

Natalia65 03 Aug 2016

Good day. The situation is 1 in 1, also an individual entrepreneur on the simplified tax system, the customer is a legal entity. person (state institution). Wouldn't a written document be considered a check?

Has the law on this issue changed since your last reply?

P.S. The contract amount is a penny (less than 10 tr.)

On this issue, it is still the same - we need a cash register. Therefore, cashless payments are safer.

cleaning room 04 Aug 2016

IrinaB 08 Aug 2016

An individual entrepreneur can accept cash only from individuals, issuing a BSO. But if a cash register is used, then I don’t know, perhaps you can accept cash from legal entities by issuing a check. If there is no cash register, then from legal entities, only non-cash. All this is for individual entrepreneurs using the simplified tax system, as for other forms of taxation, I don’t know.

BSOs are issued only when provision of services to the population .

cleaning room 10 Aug 2016

The act is not confirmation of payment. An act is a document confirming the provision of services. The act cannot in any way replace a check.

When paying in cash, it is mandatory to use a cash register. For failure to use cash register, the fine is according to Article 14.5 of the Administrative Code:

"entails the imposition of an administrative fine on officials in the amount of one-fourth to one-half of the amount of the settlement carried out without the use of cash register equipment, but not less than ten thousand rubles. "

They can be brought to administrative liability for violating the procedure for using cash registers only within 2 months (Article 4.5 of the Administrative Code)

An individual entrepreneur can accept cash from anyone. And from individuals, and from legal entities, and from individual entrepreneurs. The main thing is to respect the limit. For cash payments within the framework of one agreement between organizations, individual entrepreneurs and organizations, individual entrepreneurs and individual entrepreneurs, there is a limit of 100 thousand rubles (Instruction of the Central Bank of the Russian Federation 3073-U).

BSOs are issued only when provision of services to the population .

Well, can he accept cash if he has a cash register, or is it also possible without it?

Sample agreement for the supply of goods in cash

Send by mail

Cash delivery agreement - a sample document can be downloaded from the link contained in the article below. In addition, it will provide recommendations regarding the procedure for concluding this type of agreement.

Features of drawing up a contract

When concluding a supply agreement in which the parties agree on cash payment for goods, it is necessary to remember the legislator’s requirement regarding the cash payment limit (RUB 100,000). It was approved by the Bank of Russia directive “On cash payments” No. 3073-U dated 10/07/2013.

The second point that is worth paying attention to is the order of calculations. In the text of the agreement, you can stipulate that upon delivery, the buyer deposits funds at the supplier’s cash desk, or describe another option for transferring money. The main thing is that it clearly follows from the text that payment will be made in cash.

Agreement for the supply of goods in cash, sample

The supply agreement, which provides for cash payment for transferred products, usually includes several sections:

1. Preamble. Here information about the parties to the transaction is indicated and it is specified on the basis of which documents they are authorized to sign the agreement.

2. Subject. In this part it is necessary to indicate the name of the product that will be transferred under the supply agreement. If we are talking about specific articles, colors, kilograms and there are no specifications for the contract, then all these aspects need to be reflected.

3. Amount and payment procedure. Here the parties agree in advance how the goods will be paid for. If necessary, an installment plan may also be specified.

4. Deadline for fulfillment of obligations. This section includes an indication of the delivery time of the goods. If the transfer will be carried out in several stages, intermediate deadlines are also indicated.

5. Responsibility. Within the framework of this section, the parties may refer to the provisions of the law and, if necessary, prescribe additional responsibilities of the supplier and buyer.

6. Force majeure. The section includes an indication of the circumstances upon the occurrence of which the parties to the transaction are released from fulfilling their obligations.

7. Final provisions. In this part you can provide information about the duration of the contract, the procedure for concluding additional agreements to it, etc.

This is only an approximate content of the document; the parties may include other sections at their discretion. The main thing is to remember two points: the delivery contract for cash must necessarily include a condition on payment for the goods, indicating the procedure for making payments in cash; the contract price cannot be more than 100,000 rubles. A sample supply agreement, which stipulates a condition for cash payment, can be downloaded on our website.

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Cash delivery agreement - sample

A cash supply agreement - a sample drawn up taking into account legislative restrictions on the possibility of cash payments between organizations and private entrepreneurs - can be downloaded in this article. It will also provide comments regarding the main nuances of cash payments upon delivery.

Sample delivery agreement for cash.doc

Cash delivery agreement

The supply agreement formalizes the legal relationship for the transfer by the supplier-entrepreneur of property to the buyer for purposes not related to personal and family use (delivery is regulated by § 3 Chapter 30 Part 2 of the Civil Code of the Russian Federation).

Settlements under the supply agreement, as well as under other agreements, are made in accordance with Chapter. 46 of the Civil Code of the Russian Federation. According to Art. 861 of the Civil Code of the Russian Federation, settlements with citizens can be:

• in cash - without any restrictions on the amount of transferred funds;
• non-cash.

Settlements between organizations and private entrepreneurs are made:

• as a general rule, in a non-cash manner;
• for cash, unless otherwise established in regulatory legal acts.

Considering that the supply is carried out for business and other purposes not related to personal and household consumption, payments under the supply agreement are made by bank transfer as a general rule. But cash payments are also possible. In this case, a sample agreement can be downloaded from the link: Cash delivery agreement - sample.

According to clause 6 of the instruction of the Central Bank of the Russian Federation “On cash payments” dated October 7, 2013 No. 3073-U, within the framework of one agreement, cash payments in an amount of no more than 100,000 rubles are possible, if payments are made not in rubles - in an amount of no more than 100,000 rub. based on the exchange rate of the Central Bank of the Russian Federation as of the settlement date.

Responsibility for exceeding the maximum cash settlements for delivery

If cash payments are made under the supply agreement for an amount exceeding the limit of 100,000 rubles, then the violators will be held accountable in accordance with Art. 15.1 of the Code Russian Federation about administrative offenses. Part 1 of this article provides for liability in the form of a fine of the following amount:

IMPORTANT! Dividing one contract, which involves delivery in an amount exceeding 100,000 rubles, into separate supply agreements, the amount of cash settlements for each of which does not exceed 100,000 rubles, will not relieve liability if the regulatory authorities establish that the real will of the counterparties was aimed at single delivery (resolution of the Federal Antimonopoly Service dated December 3, 2008 in case No. A72-3587/2008).

So, this article presents a sample supply agreement that provides for a cash payment method. When concluding an agreement, it is important to remember that the amount of money transferred under the agreement should not exceed 100,000 rubles. The same rule applies for calculations in foreign currency taking into account the exchange rate of the Central Bank of the Russian Federation. Exceeding the established limit entails administrative liability.

How to write cash payment in the contract

AGREEMENT N _____

for the supply of alcoholic beverages

(one-time payment in cash)

g.___________ "___"___________ ____ g.

We refer to__ hereinafter as the “Supplier”, represented by ______________, acting__ on the basis of _________, on the one hand, and _____________, hereinafter referred to as the “Buyer”, represented by ___________, acting__ on the basis of __________, on the other hand, have entered into this Agreement as follows.

1. The Supplier undertakes to supply, and the Buyer to accept and pay for, alcoholic products (hereinafter referred to as the “Goods”) in the amount of ______ (__________) rubles.

2. The range and quantity of the supplied Goods are agreed upon by the parties by approving the Buyer’s order. The buyer has the right to place an order both in writing and orally.

3. Delivery is carried out within the following terms: _______.

4. Prices for the Products are set in accordance with the Supplier’s price list.

5. Form of payment - payment in cash by depositing funds into the Supplier's cash desk at the time of acceptance of the Goods at the Supplier's warehouse.

6. The quality of the supplied Goods must comply with the current requirements of regulatory and technical documentation and be confirmed by a quality certificate from the manufacturer of the Goods.

7. Delivery of the Goods is carried out by pick-up from the Supplier’s warehouse.

8. Acceptance of the Goods.

8.1. The Buyer is obliged to accept the batch of Goods in terms of quantity and assortment at the time of its receipt at the Supplier's warehouse, sign the invoice and the acceptance certificate for the Goods in compliance with the requirements established by current legislation.

8.2. If, upon acceptance of the Goods, defects in the Goods in terms of quantity and assortment are detected, the Buyer makes appropriate notes in the invoice and the Goods acceptance certificate.

8.3. When delivering the Goods in a quantity less than that specified in the Agreement, the Buyer has the right to demand that the missing quantity of the Goods be transferred within _______ period.

8.4. If the Product is supplied in an assortment that does not comply with the Agreement, the Buyer has the right to refuse to accept and pay for the Product, and if it has been paid for, to demand a refund of the amount paid.

8.5. If the Supplier has transferred to the Buyer, along with the Goods, the assortment of which complies with the Agreement, the Goods in violation of the assortment conditions, the Buyer has the right, at his choice:

Accept the Product that meets the assortment requirement and refuse the rest of the Product

Refuse all transferred Goods

Request to replace the Product that does not comply with the assortment condition with a Product in the assortment provided for in the Agreement

Accept all transferred Goods.

9. As agreed by the parties, the Buyer will ensure that containers and packaging are returned to the Supplier for reuse with payment at the prices agreed upon by the parties.

10. Disputes under this Agreement are resolved, if possible, through negotiations, and if no agreement is reached, in the Arbitration Court ________.

11. In all other respects not provided for in this Agreement, the parties are guided by the current legislation of the Russian Federation.

12. Duration of the Agreement.

12.1. This Agreement comes into force on "___"______ ____ and is valid until "___"________ ____.

12.2. If by the specified time the parties have unfulfilled obligations arising from this Agreement, the term of the Agreement is extended until they fully fulfill their obligations under this Agreement or until this Agreement is terminated.

12.3. The Agreement may be terminated early by agreement of the parties or upon the expiration of ____ days from the date of submission of an application for termination of the Agreement by one of the parties, provided full implementation the parties to their obligations under this Agreement.

Agreement for the purchase and sale (supply) of goods. Sample

AGREEMENT

purchase and sale of goods No. ___________________

________________________ "_____" ___________________ 20___

We shall hereinafter be referred to as the “Seller”, represented by _____________________________ ______________________________. acting on the basis _____________. on the one hand and __________________________. hereinafter referred to as the “Buyer”, represented by _______________ _______________. acting on the basis _______________. on the other hand, we have entered into this agreement as follows:

1. THE SUBJECT OF THE AGREEMENT

1.1. Under this Agreement, the Seller sells, and the Buyer buys, the Goods in quantity, quality, assortment in accordance with the invoice and pays for it within the agreed time frame.

1.2. The goods are transferred in one or more batches.

1.3. The quality of the Product must correspond to ____________________.

1.4. Quantity of goods: ________________________________________.

1.5. The Product has a warranty period of __________ (according to the specification).

1.6. The completeness, quality and cost of the Goods are determined in Appendix No. 1 (Specification), which is an integral part of this Agreement.

1.7. The goods are purchased by the Buyer for ____________________________.

1.8. The supplier guarantees:

Compliance with proper storage conditions of the Goods before their transfer to the Buyer

Compliance with the requirements of regulatory legal acts in relation to goods imported into the territory of the Russian Federation

Proper implementation of production control over quality and safety, compliance with the requirements of regulatory and technical documents for the conditions of production and circulation of Goods.

2. PRODUCT PRICE

2.1. The price of the Goods is negotiable and includes the cost of additional costs (loading, delivery, etc.) and VAT. The price of the Product is indicated in the invoice.

2.2. The price of the Product includes the cost of documentation and consultations on its use.

3. PROCEDURE FOR SHIPMENT AND ACCEPTANCE OF GOODS

3.1. The Seller undertakes to deliver the Goods to the Buyer’s warehouse using his own resources and means.

3.2. Acceptance of the Goods by assortment and quantity is carried out upon transfer of the Goods to the Buyer along with quality certificates.

3.3. The Seller’s obligations for the release and shipment of the Goods are considered fulfilled from the moment the invoice is signed by representatives of the Seller and the Buyer.

3.4. In the event of delivery of incomplete Goods or Goods of inappropriate assortment, the Buyer has the right to refuse both incomplete Goods and Goods that do not meet the assortment condition, and all Goods transferred at the same time. Such refusal is not considered a refusal to fulfill the obligation and does not entail termination of the Agreement.

4. PAYMENT PROCEDURE

4.1. Payment for the Goods is made with a delay of _____ banking days from the date of acceptance of the Goods. Payment for the Goods must be made within the specified time frame, regardless of the sale of the Goods by the Buyer.

4.2. Payment for the Goods is allowed in any form established by the current legislation of the Russian Federation.

4.2.1. When paying in cash, the day of payment is considered the day the Seller receives funds.

4.2.2. In case of non-cash payment, the day of payment is considered the day of transfer of funds to the bank account specified by the Seller.

5. RESPONSIBILITY OF THE PARTIES

5.1. In case of late payment for the delivered Goods, the Buyer shall pay the Seller a penalty (penalty) in the amount of ___% of the overdue payment amount for each day of delay.

5.2. Payment of penalties and compensation for losses caused by improper fulfillment of obligations does not relieve the parties from fulfilling their obligations under this Agreement and does not entail termination of the Agreement.

5.3. If found hidden flaws in the Goods within ___ (_______) days after its acceptance, the Buyer must immediately inform the Seller about this and call his representative to draw up the appropriate act.

5.4. After receiving the goods from the Seller, the Buyer bears full financial responsibility for it.

5.5. For violation of the terms of this Agreement, the parties are liable in the manner provided by law. Direct actual damage is subject to compensation; lost profits are not compensated. The burden of proving damages lies with the injured party.

6. CONTAINER AND PACKAGING, MARKING

6.1. The goods must be packed in containers (packaging) that meet the requirements of Specifications _________, ensuring its safety during transportation and storage.

6.2. In case of transfer of the Goods in improper containers (packaging) or without them, the Buyer has the right to demand from the Seller either to package (pack) the Goods, or replace the improper containers (packaging), or to reimburse the costs of packaging (packing) the Goods by the Buyer.

6.3. The packaging of the Goods must be marked in accordance with current legislation with information on the labels in Russian.

6.4. During acceptance, the Buyer checks the availability of information in Russian on the Product and transport packaging about the composition, manufacturer, expiration dates, storage and use conditions, as well as other established information.

7. SPECIAL CONDITIONS

7.1. In case of non-payment, the Seller has the right to demand the return of the delivered Goods.

8. DISPUTE RESOLUTION

9. TERM OF THE AGREEMENT

9.1. The validity period of the Agreement is from the date of its signing through "______"__________________ 20___.

10. FINAL PROVISIONS

10.1. This Agreement is drawn up in two copies having equal legal force, one copy for each of the parties.

#1 LON

The situation is as follows: the individual entrepreneur provides a service. The customer wants to pay in cash, but asks for an agreement.

#3 IrinaB

Users Messages: 3073

Please help, if anyone has a form for such an agreement, please share, if you don’t mind.

There are a lot of standard contracts for the provision of paid services on the Internet. You can easily choose an option to suit your conditions.

Or please tell me how to correctly spell out this type of payment in the contract.

Or: Calculations are made by depositing funds into the cash desk of an individual entrepreneur.

Disputes and disagreements that are likely to arise during the implementation of a true agreement will, as far as possible, be resolved through negotiations between facets. The website editors are not responsible for the truthfulness of information published in notes and marketing advertisements on the website.

The right of ownership of the product and the risk of accidental death or accidental defect of the product passes to the Client in the episode of transfer of the product to the Client (consignee), which is actually formalized by the signing by the Client (consignee) of the goods or waybill.

If incidents that interfere with operational unloading occur during the arrival of the product at the site, the price of machine downtime is paid per hour of presence of industrial vehicles at the client’s site after a 2-hour delay due to the fault of the receiving party from the arrival episode for all hours of hope before unloading the product. Community with reduced liability JSC KERAMZIT, hereinafter called the General Supplier, represented by the General Director. The parties are responsible for non-compliance and for improper implementation of the true agreement in accordance with the current legislation and the real agreement. If it is impossible to resolve disputes through negotiations, the parties, after implementing the pre-trial settlement of disagreements provided for by law, work in accordance with the current legislation of the Russian Federation and submit the resulting dispute for discussion by the Arbitration Court of St. Petersburg and the Leningrad Region.

• The BUYER makes payment for the Goods by bank transfer to the bank account or in cash to the SUPPLIER's cash desk.
• Download the supply contract for JSC Keramzit SPb/Moscow, keramzit in Saint Petersburg. Delivery of goods is carried out in separate batches on time and on time. Both by bank transfer and in cash by deposit.

The Client must submit a request to the General Supplier's address no later than 3 (3) days before the day of shipment. Our company is ready to offer all kinds of options for collaboration, based on the situation of relationships with visitors and different delivery criteria. Sample agreement for the supply of goods for cash. In all other respects, which are not actually specified in the true agreement, the parties are governed by the current legislation of the Russian Federation. The information must contain information about the nature of the events, an assessment of their impact on the party’s fulfillment of personal obligations under the Agreement and on the period of fulfillment of promises. The general supplier has the right to change the price of the product in the event of a change in tariffs for raw materials, energy resources, materials, services, etc. The period for consideration of the complaint is 10 (10) days from the date of receipt of the complaint. The quality and completeness of the supplied product meet the requirements regulatory documents on standardization, working on the territory of the Russian Federation (GOST, TU). Inspect, sign and send settlement reconciliation acts to the General Supplier's address in accordance with the actual agreement. Force majeure events include actions on which the accomplice has no opportunity to influence and for the occurrence of which he is not responsible, for example, an earthquake, flood, fire, and also a strike, government orders or decisions of municipal authorities. If your organization wishes to cooperate with our companies in the sense of supplying spare parts and auto components to our address, you have the opportunity to use our standard agreement form for General Suppliers. Payment for the Product is carried out according to the precedent of delivery of the product no later than the period specified in the agreement. Acceptance of a product in terms of quantity and quality must be carried out in accordance with the Instructions on the procedure for accepting products for industrial and technical purposes and products of ethnic use in terms of quantity and quality, confirmed by the order of the Treasury Arbitration under the Council of Ministers of the USSR dated 15. St. Petersburg dated____________________ Individual merchant working on the basis of a Certificate series 78 008539258, issued 12. Wholesale 2 central wholesale cost for monthly applications from 170,000 to 400,000 rubles

In business activities, organizations that carry out cash payments through their cash desk do not always use cash register equipment (CCT), but make do with issuing a cash receipt order. Also, some organizations in some cases issue sales receipts or strict reporting forms (SSR). Let's consider in which cases the use of cash registers is mandatory, and in which cases it is possible to issue a BSO or sales receipt to the buyer, how to correctly formalize transactions for accepting cash from legal entities, what sanctions are provided for non-use of cash registers and violation of the procedure for conducting cash transactions.

The procedure for handling cash in cases of sale of goods, performance of work or provision of services is regulated in relation to:

• application of cash registers - Federal Law No. 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” (hereinafter referred to as the Law on the Application of Cash Register Equipment);
• application of BSO - Decree of the Government of the Russian Federation of May 6, 2008 No. 359, which approved the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment (hereinafter referred to as the Regulations on settlements without the use of cash register systems);
• the maximum value of cash settlements between legal entities - Directive of the Bank of Russia dated June 20, 2007 No. 1843-U (hereinafter referred to as Directive No. 1843-U).

According to paragraph 1 of Art. 2 of the Law on the application of cash register equipment, cash register equipment is used V mandatory by all organizations and individual entrepreneurs when they make cash payments in cases of sale of goods, performance of work or provision of services. This provision of the Law does not apply to organizations and individual entrepreneurs that:

As you can see, only a limited number of organizations and individual entrepreneurs can not use cash register systems for cash payments.

However, the Law on the Application of Cash Register Obliges the use of cash register equipment only in cases of cash payments for goods sold, work performed and services provided. In other words, settlements that do not fall under the category of trading operations can be processed without the mandatory use of cash register systems. Such calculations include, for example, calculations for the borrower to pay the principal amount of the debt under a loan or pledge agreement, interest for the use of borrowed funds, penalties (fines, penalties), as well as settlements with accountable persons for the employee to return the balance of accountable amounts to the organization’s cash desk.

We note that according to clauses 3 and 13 of the Procedure for conducting cash transactions in the Russian Federation (approved by the Decision of the Board of Directors of the Bank of Russia dated September 22, 1993 No. 40; hereinafter referred to as the Procedure):

• To make cash payments, each organization must have a cash register and maintain a cash book in the prescribed form;
• accepting cash in cash register organization is carried out according to cash receipt orders;
• acceptance of cash by organizations when making settlements with population is carried out with the mandatory use of CCP.

As follows from the last paragraph, cash payments are not aimed at legal persons This is confirmed, for example, by Art. 492, 493 of the Civil Code of the Russian Federation, which states that from the moment the seller issues a cash or sales receipt or other document confirming payment for the goods to the buyer, a retail purchase and sale agreement is considered concluded, under which the seller undertakes to transfer to the buyer goods intended for personal, family , home or other non-business use. Legal entities are organizations engaged in business activities that involve the systematic receipt of profit (Article 2 of the Civil Code of the Russian Federation).

In addition, as can be seen from the above rules of the Procedure, when accepting cash to the cashier The organization issues a cash receipt order. There may be an opinion that operations for accepting money from legal entities for goods, works, and services sold can be processed using a cash receipt order without using a cash register. However, it is not. From the above norms, the only conclusion that follows is that there are restrictions on the part of the legislator, the essence of which is to minimize cash payments between legal entities. This conclusion is confirmed by clause 2 of the Procedure, which states that enterprises make settlements on their obligations with other enterprises, as a rule, in non-cash through banks.

However, it is impossible to completely eliminate cash payments between legal entities and, therefore, such payments must be carried out in accordance with the Law on the Application of Cash Register Systems, i.e. with the mandatory use of cash register equipment. It should be noted that the Law itself does not establish the dependence of the use of CCP on goals acquisition of goods, works, services.

In addition, the Law on the use of cash registers does not divide buyers into individuals and legal entities, but only determines the moment and case of application of cash registers. So, according to Art. 5 of this Law, organizations using cash register equipment are required to issue to buyers (clients) when making cash payments at the time of payment cash receipts printed by cash register equipment.

Conclusion about mandatory application CCP for cash settlements between legal entities is confirmed by the Plenum of the Supreme Arbitration Court of the Russian Federation in Resolution No. 16 of July 31, 2003 “On some issues of the practice of applying administrative liability provided for in Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, for non-use of cash registers.” Paragraph 3 of the Resolution states that the scope of regulation of the Law on the application of cash register systems is cash payments, regardless of Who And for what purposes makes purchases (orders services), and courts should keep in mind that cash registers must also be used in cases where cash payments were made with individual entrepreneur or organization (buyer, client).

As you can see, with regard to the use of cash registers for cash payments for transactions with the sign of trade, the norms of the Law on the use of cash registers and the Procedure are identical - cash registers must be applied mandatory. As for the rules for conducting cash transactions, they are regulated only by the Procedure, which means that when accepting cash directly to the organization’s cash desk, it is necessary to issue a cash receipt order.

Thus, for the correct execution of cash payments between legal entities, it is necessary to proceed from the following:

• The selling organization, carrying out transactions that have the characteristic of trading, is obliged to use cash registers and issue to customers, including legal entities, cash receipts or BSOs equivalent to cash receipts, or sales receipts and other documents confirming the receipt of funds for goods, work, services ( at the buyer's request);
• The selling organization, making cash payments for goods sold, work performed, services rendered directly through its cash desk, must register the receipt of cash with cash receipt orders and fill out the cash book.

In other words, the seller organization, when receiving funds from the buyer - a legal entity, must enter and issue a cash receipt directly to its cash register and issue a cash receipt order for the amount entered in this check. This position is confirmed in the letter of the Federal Tax Service of Russia for Moscow dated June 22, 2005 No. 22-12/44690. Please note that it is possible to identify a buyer - a legal entity - by presenting them with a power of attorney to receive goods, accept work or services, make payments and receive payment documents.

Thus, if the seller organization carries out cash payments using cash registers, which are located in trading floors, sales offices and other premises that are not a specially equipped cash register of the organization, where money is accepted by sellers or cashiers, draw up cash receipt orders for each receipt No funds are required from the buyer. In this case, at the end of the working day (shift), cash receipt orders are issued for the total amounts of revenue deposited by each of the sellers or cashiers-operators at the cash desk of the selling organization.

If the cash desk of the selling organization receives revenue both directly from sellers or cashiers-operators, and from buyers - legal entities, separate cash receipt orders are drawn up for each type of receipt:

• for amounts of revenue received from sellers or cashiers-operators - at the end of the working day (shift) when they are handed over to the cash desk of the selling organization;
• for the amount of proceeds received from each of the buyers - legal entities - at the time of such receipt; When making payments to each of these customers, a cash register receipt will be issued using the cash register located directly at the cash register.

If the seller organization carries out settlements with both the population and legal entities directly through its cash desk, the processing of cash receipts can be organized as follows:

Let us note that the Federal Tax Service of Russia issued a letter dated June 10, 2011 No. AS-4-2/9303, in which it considered the procedure for making cash payments, which does not provide for the preparation of a separate cash receipt order when receiving money from a legal entity. In particular, the said letter states that “monies received from a legal entity to pay for goods will be reflected in the Z-report of the selling organization, compiled based on the results of the CCP work shift. The sales organization's revenue received during the day must be capitalized by the enterprise's cashier by drawing up a cash receipt order and corresponding entries in the enterprise's cash book. At the same time, the amount of revenue must correspond to the readings of cash totaling counters and the cash register control tape.”

In connection with the above, the procedure used by the selling organization for accounting for funds when making cash settlements with legal entities must be fixed in the accounting policy.

Note that when making cash payments directly through the cash register, the selling organization in accounting can reflect revenue received from the population and registered with a general cash receipt order without using account 62 “Settlements with buyers and customers” by a direct accounting entry in the debit of account 50 “Cashier” and account credit 90 “Sales”. Such correspondence is provided for by the Chart of Accounts and the Instructions for its use.

If the selling organization uses account 62 to reflect settlements with the population, then, in the author’s opinion, it follows analytically:

• “Counterparty” - indicate “Retail trade, work performed, services provided to the population”;
• “Agreement”—indicate the Z-report number.

In this case, the necessary methodological requirements for analytical accounting for account 62, established by the Chart of Accounts and the Instructions for its application, in particular the construction of analytical accounting in order to obtain the necessary data on buyers (customers) and payment documents, will be met.

Separately, we note that, in the opinion of the Federal Tax Service of Russia, expressed in letter dated June 20, 2005 No. 22-3-11/1115 “On the use of cash register systems”, in the event of receiving an advance (prepayment) for future supplies of goods, performance of work and provision of services CCP should be used, since there is a connection with these types of calculations.

Example. The ABVG organization sells office furniture and, along with non-cash payments, carries out cash settlements with both legal entities and the public. Proceeds from buyers - legal entities and the population - go directly to the cash desk of the ABVG organization. The ABVG organization takes into account the revenue received from the population without using account 62.

During the working day, the cashier of the ABVG organization accepted revenue from the population in the amount of 900 rubles. and buyers - legal entities in the following amounts:

• LLC "BAM" under contract No. 11 in the amount of 1200 rubles;
• Aladdin LLC under contract No. 31 in the amount of 1,500 rubles;
• LLC "Solnyshko" under contract No. 27 in the amount of 700 rubles.

The total revenue for the working day was 4,300 rubles.

In the accounting of the ABVG organization, cash settlement transactions will be reflected in the following accounting entries:

D 50 - K 62, subaccount "BAM LLC/agreement No. 11" - 1200 rubles. — reflects the receipt of revenue for goods sold to the buyer - a legal entity; basis - cash receipt order No. 1 and Z-report (the amount of revenue received from the buyer - a legal entity, was included in the total amount of revenue reflected in the Z-report);

D 50 - K 62, subaccount "Aladdin LLC/agreement No. 31" - 1500 rubles. — reflects the receipt of revenue for goods sold to the buyer - a legal entity; basis - cash receipt order No. 2 and Z-report (the amount of revenue received from the buyer - a legal entity, was included in the total amount of revenue reflected in the Z-report);

D 50 - K 62, subaccount "Solnyshko LLC/agreement No. 27" - 700 rubles. — reflects the receipt of revenue for goods sold to the buyer - a legal entity; basis - cash receipt order No. 3 and Z-report (the amount of revenue received from the buyer - a legal entity, was included in the total amount of revenue reflected in the Z-report);

D 50 - K 90 - 900 rub. (4300 rub. - (1200 rub. + 1500 rub. + 700 rub.)) - the receipt of revenue from retail trade is reflected in the form of the difference between the total amount of revenue indicated in the Z-report and the amount of revenue received from customers - legal entities .

Four entries will be made in the cash book for cash receipt orders:

• No. 1, 2, 3 - for the amount of revenue received from each of the buyers - legal entities, i.e. for 1200, 1500 and 700 rubles;
• No. 4 - for the total amount of revenue received from individuals, i.e. for 900 rub.

The cashier will attach cash receipt orders No. 1, 2, 3, 4 and Z-report to the cash report.

Control over the use of CCP

Control over the use of cash register systems is carried out by tax authorities and internal affairs bodies. Article 7 of the Law on the Application of CCT establishes, in particular, that tax authorities:

• exercise control over the completeness of revenue accounting;
• check documents related to the use of cash register systems;
• conduct checks on the issuance of cash receipts by organizations and individual entrepreneurs;
• impose fines on organizations and individual entrepreneurs in the cases and in the manner established by the Code of the Russian Federation on Administrative Offenses.

So, according to Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, non-use of cash registers, as well as refusal to issue, at the request of the buyer (client), a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant product (work, service)) entail a warning or the imposition of an administrative fine on citizens in the amount of 1500 to 2000 rubles; for officials - from 3,000 to 4,000 rubles; for legal entities - from 30,000 to 40,000 rubles.

In turn, internal affairs bodies interact with tax authorities when exercising control functions within the limits of their competence.

Limitation of cash circulation established for legal entities. Monitoring compliance with correct cash handling

Regulation and control of cash circulation in the Russian Federation is entrusted to central bank Russian Federation (Bank of Russia).

In the Regulations on the rules for organizing cash circulation on the territory of the Russian Federation dated January 5, 1998 No. 14-P, approved by the Board of Directors of the Bank of Russia on December 19, 1997, protocol No. 47 (hereinafter referred to as Regulation No. 14-P), and the Procedure is specified , that all organizations, regardless of their organizational and legal form and areas of activity, are obliged to store available cash in bank institutions, do not have the right to accumulate cash in their cash registers for future expenses and are obliged to hand over cash received at the cash registers to bank institutions.

At the same time, organizations are allowed to keep cash in cash registers within the limits established by the banking institutions serving them, and to spend the cash proceeds received at the cash desk for purposes provided for by law and permitted by the banking institutions serving them. Such purposes include, for example, the economic needs of the organization, travel and entertainment expenses.

The requested amount of the cash balance limit in the cash register is calculated by the organization independently based on data on the amounts of revenue for three last month and payments made (except wages and social payments) for the same period. The cash balance limit in the cash register is calculated using form No. 0408020 “Calculation for establishing a cash balance limit for an enterprise and issuing permission to spend cash from the proceeds received at its cash desk” (hereinafter referred to as the Calculation). The Calculation also provides the purposes for spending funds from the proceeds received by the organization. The calculation is certified by the signatures of the head and chief accountant of the organization. The bank's servicing institution analyzes the Calculation and sets a cash balance limit for the organization, signed by the head of this bank institution.

In addition, the Bank of Russia is taking measures to limit the amount of cash payments. Thus, according to Directive No. 1843-U, at the moment the limit on cash payments between legal entities, entrepreneurs, a legal entity and an individual entrepreneur should not exceed 100,000 rubles. At the same time, the conditions of this restriction are the implementation of cash payments within the framework of one agreement and connection with business activities. It is not in vain that the legislator points out the connection with entrepreneurial activity, thereby emphasizing the need for limited participation of legal entities in cash payments, as already mentioned.

Control over the procedure for working with cash in terms of limiting cash circulation between legal entities is assigned to banking institutions. Regulation No. 14-P, among other things, establishes the rules for organizing the circulation of cash and recommendations for checking whether organizations comply with the procedure for working with cash.

In particular, clause 2.14 of Regulation No. 14-P states that “bank institutions, in order to maximize the attraction of cash to their cash desks through the timely and complete collection of cash proceeds from enterprises, at least once every two years, check compliance with the procedure determined by the Bank of Russia conducting cash transactions and working with cash...". The inspection is carried out in accordance with the Recommendations for the implementation by credit institutions of inspections of compliance by enterprises with the procedure for working with cash, which are the Appendix to Regulation No. 14-P.

Organizations that do not comply with the procedure for conducting cash transactions and working with cash are subject to liability measures provided for by legislative and other laws. legal acts RF. For example, in Art. 15.1 of the Code of Administrative Offenses of the Russian Federation provides for sanctions for the following offenses related to working with cash:

If these violations are established, the amount of the administrative fine is 4,000-5,000 rubles for officials, and 40,000-50,000 rubles for legal entities.

Application of BSO. Control over the use of BSO

As already noted, when providing services to the public, organizations issue BSOs, which are equivalent to cash receipts, instead of cash receipts.

When using BSO, you must be guided by the Regulations on settlements without cash registers. BSO forms are produced by printing or generated using automated systems. Moreover, such systems must contain protection against unauthorized access, identify, record and save all transactions with the BSO, and also have functions to protect its unique number and series for at least 5 years.

The BSO must contain all the mandatory details established by clause 3 of the Regulations on settlements without the use of cash registers. It should be noted that the list of details is open, therefore an organization (individual entrepreneur) has the right to independently supplement the BSO with other details that characterize the specifics of the service provided.

Such details may be, for example, a service code in accordance with the All-Russian Classifier of Services to the Population OK 002-93, an organization logo, artistic design in the form of drawings on the subject of the service, rules for the provision and use of the service, time and place of provision of the service, name (address) of the site , which contains a description of the service.

Please note that previously the BSO forms were approved by the Russian Ministry of Finance in agreement with the State Interdepartmental Expert Commission on CCP. Now, according to the Regulations on settlements without the use of cash register systems, organizations and individual entrepreneurs develop BSO forms independently, with the exception of cases when, in accordance with the legislation of the Russian Federation, federal bodies executive power are vested with the authority to approve BSO forms.

Currently, BSO forms approved by federal executive authorities exist, in particular, in relation to services for the transportation of passengers and luggage by road and urban ground electric transport, as well as in relation to services provided by cultural institutions.

When providing services to the population for which BSO forms are approved by federal executive authorities, organizations and individual entrepreneurs are required to use these very BSO forms.

Failure to issue a BSO, equivalent to a cash receipt, is the basis for bringing an organization (individual entrepreneur) to administrative responsibility for making cash payments without using a cash register in accordance with Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, information on sanctions for which was indicated earlier.

It is worth keeping in mind that according to the position of the Federal Tax Service of Russia, expressed in letter No. AS-4-2/9303, “when determining the list of services, one should be guided by the All-Russian Classifier of Services to the Population OK 002-93...”. When providing services to the population that are not listed in OK 002-93, CCP is applied in the generally established manner.

Settlements using payment cards are equivalent to cash payments.

With the exception of payment agents carrying out activities to accept payments from individuals, as well as credit institutions and bank payment agents operating in accordance with the legislation on banks and banking activities.

List of organizations and activities to which it applies this rule, established in clause 3 of Art. 2 of the Law on the Application of CCP.

Chapter 26 “Taxation system in the form of a single tax on imputed income for certain types of activities” of the Tax Code of the Russian Federation.

This position is adhered to by the Federal Tax Service of Russia in letter dated September 8, 2005 No. 22-3-11/1695 “On clarification of the legislation on the use of cash register equipment.”

Z-report - a report when working with cash registers. It is removed mainly once at the end of the shift. The Z-report indicates total amount funds received at the cash desk during the shift, i.e. revenue.

Chart of accounts accounting financial and economic activities of organizations and the Instructions for its application were approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.

To simplify the example, other documents established by the legislation of the Russian Federation and mandatory for preparation when using CCP are not indicated.

Regulation No. 14-P.

The procedure for conducting cash transactions in the Russian Federation.

Instruction No. 1843-U.

Cultural institutions are recognized as: cinema and film distribution institutions, theatrical and entertainment enterprises, concert organizations, philharmonic groups, circus enterprises and zoos, museums, parks (gardens) of culture and recreation, including exhibition services and decoration and services physical culture and sports (carrying out sports and entertainment events) (clause 6 of the Regulations on settlements without the use of cash register systems).

Any economic activity that is carried out cannot do without various financial transactions related to settlements, both between business entities and between individuals. Carrying out such calculations is clearly regulated by current legislation, and there is a certain limit. In order to find out what the payment limit is between a legal entity and an individual, you must read this publication.

Participants in settlements

It's no secret that payments are required for the purchase of various goods, services and works. Participants in such transactions are legal entities, individuals, and individual entrepreneurs. They can make mutual settlements with each other in national and foreign currencies. Government bodies, which are called upon to monitor the correct payment of taxes, in order to ensure that tax evasion is minimal, set various restrictions. They are expressed in various restrictions.

It is important to know that various government bodies are also involved in settlements and are classified as legal entities, despite their specific position. But if you look closely at the procedure for various settlements between them and individuals, you can understand that they all go through only banks that are selected through a special tender procedure.
There are two ways of such mutual settlements:

• carrying out cash payments;
• conducting non-cash payments.

In the first case, the transfer of funds occurs through the cash register, or from hand to hand. In the second case, offsets are carried out through the banking system, by electronic payments, or by payment through banking institutions.

Business entities include individual entrepreneurs and legal entities.

Calculation Limitations

The Central Bank of our country has established some payment restrictions. For 2019 they amount to 100,000 rubles. This is caused by limiting the circulation of cash, and thereby monitoring all financial transactions that occur between legal entities, individual entrepreneurs and individuals. These calculation limitations are caused by two important factors:

• so that such mutual settlements do not go into the shadows, and various taxes and fees are paid from them;
• to limit the circulation of so-called “black” cash.

Such payment restrictions were introduced back in the late nineties, but the rate on them in the amount of 100,000 rubles was also left for 2019.

It is important to know that between some legal entities, in order to avoid the above restriction, several agreements are concluded under which the amount exceeding the established limit is divided into several parts that do not exceed 100,000 thousand. Such mutual settlements are risky and can lead to the imposition of various financial sanctions by the tax authorities, and it will be difficult to prove your case even in court. In 2019, the amount of penalties for such violations is significant.

It is important to know that entrepreneurs are at risk of violating these rules. This is due to the fact that in the market they can act not only as subjects of economic activity, but also as ordinary citizens who buy various goods for their needs, order services and work for their own benefit.

In order not to cross the line between a simple buyer and an entrepreneur, it is necessary to strictly follow the various instructions and other recommendations that are given government agencies supervising tax legislation. You can even apply for legal assistance, and attract qualified lawyers who can subsequently protect against various penalties.

An individual entrepreneur is a business entity and participates in various business transactions on an equal basis with legal entities. They have the right to open their own bank accounts, keep a cash book, that is, have a cash register, and of course carry out mutual settlements as with individuals. person and legal entity. By the nature of its activities, an individual entrepreneur has a dual legal status, due to the fact that he can act as an individual and as a subject of economic activity. An individual is not a participant in economic activity and acts only as a consumer of various services, which also includes the purchase of goods and various works. From this we can come to the conclusion that the features of mutual settlements between individual entrepreneurs and individuals will be as follows:

• between an individual entity and an individual entrepreneur, mutual settlements will take place only in cash, this does not contradict the rules established for 2019;
• such payment can be made either by paying in cash or through banking institutions, through a plastic card.

When making payments between an individual and an individual entrepreneur in cash, in accordance with the requirements established for 2019, financial funds must be received at the cash desk, and then capitalized by the individual entrepreneur by entering them into the report to determine the tax base. If payment in money between an individual and an individual entrepreneur occurs through a bank card, then the funds are accumulated in the entrepreneur’s bank account and are also entered into the report for subsequent taxation.

It is important to know that there are no restrictions (limits) between the conduct of mutual settlements between an individual and an individual entrepreneur.

In order to answer this question, it is necessary to understand that legal participants in economic relations do not have the same privileges as entrepreneurs, and all their financial transactions must go through a financial report. In this case, if entrepreneurs are not required to have bank accounts, then legal entities are required to have them.

Individuals, on the contrary, are not subject to any limit related to restrictions on cash transactions. From this we can come to the conclusion that, as in the case of individual entrepreneurs, mutual settlements between an individual and a legal entity are not subject to restrictions (limit). The state has not established any additional limits for such operations for 2019. Such mutual settlements between individuals and legal entities can take place according to the following algorithm:

• for cash payments, when payment is made in cash to the cash desk of a legal entity;
• for non-cash payments, when payment is made through a bank account, and the funds immediately go to the legal entity’s account.

As in the case of individual entrepreneurs, there is no limit on settlements between such entities for 2019.

As stated above, legal entities and individual entrepreneurs act as subjects of economic activity, therefore the rule on setting limits on mutual settlements between them applies in full. For 2019, the amount of 100,000 remained unchanged. It follows from this that when carrying out various economic activities in which the subjects are legal entities and individual entrepreneurs, the limit amount of cash with which they can pay each other should not exceed 100,000 rubles. Such calculations can occur as follows:

• up to 100,000 rubles, when money is transferred in cash to the cash desk and then transferred to a special bank account of a legal entity or individual entrepreneur;
• if the amount exceeds more than 100 thousand rubles, then all mutual settlements between these entities should occur only through bank accounts, because a limit begins to apply.

Which calculations are not subject to the limit rule?

There are business transactions that cannot be carried out through bank accounts, so the central bank has established some rules that allow you to increase the amount of cash, bypassing the rules for settlement limits between business entities. This may be in following cases, which are set for 2019:

• when wages are paid to employees of a legal entity or individual entrepreneur;
• in case of making various payments and charges that carry social character, where payment for sick leave and other expenses can be attributed;
• when a legal entity issues funds under a special report, for example in the form of travel allowances;
• There is a separate column for individual entrepreneurs, since the limit does not apply to the expenditure of funds that will be spent on the personal needs of a businessman, under one condition, if this payment is not used to carry out his commercial activities.

You need to understand that all the risks associated with violating the rules on the limit are borne not only by various enterprises, but by businessmen who are individual entrepreneurs. If we analyze the imposition of penalties for limit violations, we can see that entrepreneurs also paid a large amount of money in the form of fines.

This rule has been retained for 2019.

From a legal point of view, an assignment agreement provides for a legal transaction related to the fact that the debt of a legal or individual person, as well as an individual entrepreneur (debtor), is transferred by one business entity (creditor) to another. There is nothing complicated in the legal procedure for transferring debt; it is enough to draw up a special agreement, but from a financial point of view, such legal relations are also subject to a limit. The procedure for transferring debt under an assignment agreement is as follows:

• between the old and new creditor, a special agreement is signed for the assignment of the right to claim the debt to the new creditor;
• after this, the debtor is notified in writing of the transfer of the debt, and from that moment the new creditor has a legal basis to claim the debt.

The debt itself can be expressed in monetary or material equivalent, but from an accounting point of view, any thing that acts as a debt must be converted into a monetary equivalent, that is, have a value. Based on this, we can say that the debt is necessarily subject to the settlement limit established by the Central Bank of Russia.

It follows from this that when the debtor decides to pay off a debt that exceeds the amount of 100,000 rubles, then the money must necessarily go through the current account or cash register of an individual entrepreneur and a legal entity. If, on the contrary, the amount of the debt is less than the above amount, then it can be paid in cash, with its mandatory capitalization.

It is important to know that if the debt is paid individual, there are no restrictions, and any amount can be transferred in cash to the cash desk of an enterprise or individual entrepreneur. Such agreements are typical for various loan agreements in which the debtors are ordinary citizens, and collection companies become creditors.

These rules for debt payment also remained in 2019.

Speaking about the introduced restrictions on cash payments between various business entities, we can come to the conclusion that they do not apply to relations between them and individuals. This is due to the fact that citizens, if they are not individual entrepreneurs, or, being individual entrepreneurs, act as ordinary citizens, are not subjects of entrepreneurial activity.

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In the legislation of the Russian Federation, certain rules for the use of funds in non-cash and cash forms apply to business entities. There are a number of features when paying in cash. In particular, individuals who do not conduct business activities can pay in cash without restrictions. Organizations, enterprises and other legal entities, as well as individual entrepreneurs, must follow specially developed mandatory rules.

Innovations in cash payments between organizations

The limit for settlement under one contract remained unchanged and is equal to 100 thousand rubles. Legal entities and individual entrepreneurs have the right to make cash payments in domestic currency in the specified amounts, as well as in foreign or an equivalent amount at the Central Bank exchange rate at the time of the transaction.

Established restrictions

Clause 6 of Bank of Russia Directive No. 3073 lists the conditions under which the above restrictions are observed. They apply:

• in relations between participants in monetary settlements within the framework of a civil contract throughout its validity;
• When cash is issued by a bank or other credit institution in accordance with agreements on the return of balances, they are transferred to a special account with the Central Bank.

When the cash payment limit does not apply

Limits do not apply when using cash used for the following purposes:

• for the issuance of salaries and other payments from the salary fund, including social benefits;
• for consumer purposes of an individual entrepreneur not related to his economic activities;
• for reporting to company employees.

Changes have been made to allow unlimited use of the cash balance for individual entrepreneurs and small business representatives who are legal entities.

Calculation of the maximum amount of cash balance in the cash register

Today, calculating the cash balance limit at the enterprise's cash desk is not mandatory for small businesses. Nevertheless, in order to ensure the safety of property and for the operational management of cash flows, organizations are recommended to calculate the cash balance limit in the cash register, approve it with the appropriate order and scrupulously implement it.

The maximum amount of cash balance in the cash register is established by order of the manager and is strictly observed

Application of instructions from the Central Bank for cash payments

For companies and entrepreneurs, the Bank of Russia has determined the conditions for cash payments (Instructions No. 3210-u). The operation of the cash register, organized by management, is mandatory. Enterprises are recommended to comply with the established limits on the cash balance at the end of the working day (clause 2 of the Central Bank Instructions).

If the rules are violated, the company may lose the ability to leave cash in the cash register. To maintain cash documentation, only documents in the form established by the State Statistics Committee of the Russian Federation (Resolution No. 88) are used.

Rules for conducting cash transactions

It is required to process cash transactions using receipt and debit orders. Such documentation is maintained by an accountant or cashier of the enterprise. It is also permissible for the manager to issue orders if he is engaged in settlement transactions (clause 4.2 of the Instructions).

The enterprise clearly defines the circle of employees allowed to make cash payments (manager, accountant or cashier). They record all completed cash transactions and make sure to enter the necessary information into the cash book.

Changes in the design of cash documents

In paper format, PKO and RKO are drawn up by hand or using a special software, the signature of the responsible person is affixed personally.

Cash documents in electronic form are processed on a computer using coding to prevent unauthorized intervention. This will prevent them from being distorted or lost. important information. An electronic signature is placed (Federal Law No. 63). Corrections in cash documents are not allowed.

The manager is responsible for ensuring maximum data protection to ensure reliable safety of documentation in any format.

Settlements with legal entities under agreement

Cash payments are made between legal entities on the basis of the provisions of Article 128 of the Civil Code of the Russian Federation; these relations are the object of rights. During such interactions, cash can move freely between legal entities.

In certain cases, certain restrictions may apply. The CBR Instructions state that “cash” can only be used in accordance with established rules. By decision of the company, only funds can be spent for settlements with partners, in particular, for mutual settlements with product suppliers.

For settlements with legal entities, a limit of 100 thousand rubles has been established. This limit is taken into account for each transaction under a separate agreement.

Payment procedure for legal entities and individuals

Cash payments to individuals are not limited by limits (clause 5 of the Instructions). However, it should be noted that such freedom of action applies only to relations with citizens who are not entrepreneurs (clause 1 of the Guidelines).

Establishing a payment limit for an LLC and its structural division

Organizations and enterprises have the right to make cash transactions between separate divisions. The transfer of money is carried out by issuing a cash receipt order according to the procedure established by the enterprise. It is also observed when receiving cash from structural divisions.

There are no limits established between the parent company and its divisions, but nothing is said about the absence of restrictions. If we are guided by clause 3 of Article 55 of the Civil Code of the Russian Federation, we can draw a logical conclusion: divisions are not legal entities, which means that restrictions do not apply to them.

How should payments be made to individual entrepreneurs?

If cash payments are made between a legal entity and an individual entrepreneur, compliance with the limit is mandatory. This is how the movement of the cash supply is controlled and abuses in the form of concealment of income are not allowed. Indeed, in business, the exchange of money can mean the completion of mutually beneficial transactions in which both parties receive a certain profit. The easiest way to do this is with cash, but it is almost impossible with non-cash payments.

Is the amount of payment for individuals regulated?

It is worth noting that if one of the parties to a monetary relationship is an individual, i.e., an ordinary citizen, both parties to the transaction may not comply with the settlement limit. However, the Ministry of Finance of the Russian Federation has more than once started talking about setting limits for individuals in order to control the expensive acquisitions of citizens. It is planned to set a limit on cash within 300 thousand rubles. The initiators of this innovation propose to amend Article 861 of the Civil Code of the Russian Federation, namely, a penalty in the form of a fine equal to the difference between the limit and the excess amount of revenue from the sale of goods or services.

Release from restrictions

As mentioned above, business entities are exempt from restrictions on cash transactions in a number of cases.

• Payment of wages.
• Insurance and social charges.
• Issuance of funds on account.
• For personal needs of the owner of a company or individual entrepreneur.

In addition, the Central Bank in its Guidelines names additional cases that exclude cash limits:

• transactions involving the Central Bank;
• customs, tax duties;
• loan payments.

With such a seemingly democratic attitude, the CBR Instructions contain innovations that are much more beneficial for banks, but not at all for entrepreneurs.

To use cash in cases not specified in the special list, it cannot be taken from the company’s cash desk. In the new year, you first need to deposit the required amount to the bank, and only after that withdraw the necessary cash.

Thus, the state gets the opportunity to control the flow of funds, and the Central Bank receives interest for completed transactions. As for the entrepreneur, he does not win anything, but only acquires unnecessary problems and incurs additional expenses.

Who is responsible for violating limits?

An inspection by a regulatory body may reveal violations that are defined in clause 1 of Article 15 of the Civil Code of the Russian Federation as an administrative offense. In such a situation, the party who received cash in excess of the established norm will be fined, and responsibility lies not only with the company, but also with the manager.

• The company (legal entity) will pay a fine - from 40 to 50 thousand rubles.
• Official (head of the enterprise) – from 4 to 5 thousand rubles.

The period within which claims for infringement can be brought is 2 months from the date of conclusion of the contract.

There is also a prohibition on the use of cash from funds received from sources such as loans, return of unused accountable funds.

Features of limiting cash circulation

The limit limiting the amount of cash movement is determined within the framework of the agreement concluded between the two entities.

Standards within 100 thousand rubles. must be observed in any form of agreement, regardless of the subject of the agreement (loan, payment for a service or product, supply of products).

The limit is valid throughout the duration of the contract. Even if cash payments are made in several tranches, their total amount should not exceed the established limit.

If there are additional agreements in the contract regarding the payment of compensation, fines, penalties, and penalties, they cannot be made in cash if a limited amount has already been used by that moment.

Exceeding the limit value

Going beyond the limits is only acceptable in certain cases.

• Several contracts have been concluded between business entities, then for each of them it is allowed to pay in cash for 100 thousand rubles.
• If the agreement specifies the amount of funds exceeding 100 thousand rubles, only the limit amount is paid in cash, and the balance is transferred by bank transfer.
• An individual entrepreneur is allowed to use any amount for personal purposes; no contracts or monetary transactions are needed for this: it is enough to issue a cash order for issuing money.

Responsibility for violations committed

To protect yourself from administrative liability, you need to pay special attention to all the details of the contract, study every clause related to the movement of cash, and only after that begin real actions.

The limits for cash payments between legal entities and individual entrepreneurs currently amount to 100 thousand rubles. At the same time, the legislation and procedures for conducting cash discipline checks at an enterprise have not changed for decades. Therefore, to avoid penalties, it is enough to carefully study regulations Bank of Russia regarding the procedure for working with cash and not exceeding the payment limits established by law.

ON THE. Martynyuk, tax expert

The supplier came for cash: we issue money correctly

The topic of the article was suggested by Valentina Vladimirovna Bondarenko, Chief accountant of Askat LLC, Novoaltaysk.

A representative of the supplier can come to your organization with a power of attorney to receive cash for various reasons. For example, your director signed an agreement under which the supplier’s driver delivers goods to you and immediately receives cash as payment for them. Or for some reason it is more convenient for your creditor to receive the debt in cash. Let's see how to issue money.

The accountant is superfluous here

Many are convinced that it is impossible to pay for purchased goods (work, services) from their cash register directly to the supplier’s representative. And if the representative came for cash, then you need to arrange everything as if the cashier first gave the money on account to some employee of his company, then he paid the supplier and drew up an advance report.

Attention

You can issue it from the cash register to the supplier's representative no more than 100 thousand rubles. one contract at a time clause 6 of the Central Bank Directive No. 3073-U dated October 7, 2013 (hereinafter referred to as the Central Bank Directive No. 3073-U).

In fact, there is no violation in issuing money from the cash register directly to the supplier’s representative. It corresponds:

• civil legislation. Payment to the supplier's representative under the power of attorney he has is equivalent to depositing money directly into the supplier's cash desk or transferring it to his account. As a result, the supplier’s right to demand payment from you will be terminated, and already at the moment of issuing money from your cash register, and not at the moment the representative deposits money into the supplier’s cash register. Art. 182 Civil Code of the Russian Federation; Resolution of the Federal Antimonopoly Service of the Moscow Region dated November 12, 2012 No. A40-24114/12-114-219;
• rules for cash payments. In them, the issuance of money on account and payment for purchased goods, works, and services are indicated as two separate items of expenses from the cash register. clause 2 of Central Bank Directive No. 3073-U;
• rules for conducting cash transactions. They do not limit payments from the cash register to issuing money only to the employee clause 6.1 of the Central Bank Directive No. 3210-U dated March 11, 2014 (hereinafter referred to as the Central Bank Directive No. 3210-U).

We require documents

It is important to formalize the transfer of money to the supplier’s representative correctly. After all, there is always a risk that for some reason he will not deliver the money to his cash register. Then the supplier will consider the delivery unpaid and, most likely, will demand payment and a penalty from you. To minimize this risk, you need to obtain all information from the representative. Required documents and correctly fill out the RKO. Here's how to do it.

The Central Bank Instructions mentioned in the article can be found: section “Russian legislation” of the ConsultantPlus system

First, demand power of attorney to receive from your organization a specific amount under a specific agreement (invoice, delivery note, etc.). It must be taken from the representative before the money is issued and then attached to the cash register clause 6.1 of Central Bank Directive No. 3210-U. Please indicate the details of the power of attorney in the RKO line “Appendix”.

If the power of attorney is issued to receive several payments from you, it must be collected at the first payment. It should be kept in your organization by the cashier. Attach a copy of it to the cash register for each payment, and attach the original to the consumables for the last one. clause 6.1 of Central Bank Directive No. 3210-U.

It is more difficult if the power of attorney is issued to receive several payments from different organizations and because of this, the supplier’s representative does not want to leave the original with you. Of course, to comply with cash rules, it is enough for you to have a copy that is certified in the manner determined by the head of your organization and clause 6.1 of Central Bank Directive No. 3210-U. But agreeing to this is dangerous.

Do not give out money without giving you a power of attorney. It is necessary not only to comply with the rules for conducting cash transactions. You will need the original power of attorney:

• to confirm that you paid for the purchased goods, works, services to the proper person - in case the supplier states that he did not receive payment from you. After all, if you have not exercised your right to demand evidence that you are giving money to the proper person, then all the risks associated with the fact that the supplier does not receive payment are borne by you Art. 312 Civil Code of the Russian Federation;
• to confirm payment of expenses for the simplified tax system and the cash method of calculating income tax. Without a power of attorney, tax authorities may consider payment for goods, work, or services unconfirmed and will remove expenses for them from the calculation of the tax base. After all, cash settlement confirms only the issuance of money from the cash register, and a power of attorney confirms that the money was issued to a specific supplier in payment for specific goods, work, and services.

Therefore, discuss this with suppliers in advance, or even better, indicate in the contract that the condition for receiving money is the transfer of the original power of attorney to you.

A power of attorney is not needed if:

• <или>your supplier is an individual entrepreneur and you give him the money personally;
• <или>The head of the supplier organization receives the money. The director represents the legal entity without a power of attorney and clause 3 art. 40 of the Law of 02/08/98 No. 14-FZ; pp. 1, 2 tbsp. 69 of the Law of December 26, 1995 No. 208-FZ.

Secondly, the supplier’s representative, at the time of receiving money from you, must give you cash receipt clause 1 art. 2, art. 1 of the Law of May 22, 2003 No. 54-FZ. To do this, he must have a mobile cash register. But in reality this is still rather rare, and more often it happens differently.

SITUATION 1. The supplier does not issue a cash register receipt at all. He could be fined for this Part 2 Art. 14.5 Code of Administrative Offenses of the Russian Federation. But such a fine is only his problem. Does missing a check mean any trouble for your organization? Hardly.

To recognize income tax expenses and deduct VAT, an initial receipt for the goods (work, services) you purchased and invoices are sufficient.

In contracts with the condition of payment in cash from the cash register, it is better to include a condition that money is issued only in exchange for a cash register check. This will allow you to write off expenses on a simplified basis without disputes with the counterparty and the inspectorate.

On the simplified tax system and with the cash method on OSNO, confirmation of payment of expenses will be cash settlements with a power of attorney. Payment is the termination of such an obligation of the purchaser of goods (works, services) to their seller, which is directly related to their delivery clause 3 art. 273, paragraph 2 of Art. 346.17 Tax Code of the Russian Federation. Your obligation to pay for the goods ends, as we have already said, at the moment the money is issued to the supplier's representative clause 1 art. 182 Civil Code of the Russian Federation.

At the same time, there is an old Letter from the Ministry of Finance, where he says that to confirm “simplified” expenses paid in cash, a cash receipt is required Letter of the Ministry of Finance dated February 21, 2008 No. 03-11-05/40. Therefore, it cannot be ruled out that when checking, your Federal Tax Service will deduct expenses for which there is no cash register receipt.

SITUATION 2. You receive a cash register receipt from the supplier, the date of which does not coincide with the cash settlement date(that is, on the day you issue money from the cash register), because:

• <или>The supplier issues a check on his stationary cash register only when his representative brings the money received from you to the cashier (and this can happen the next day). And then he only transfers this check to your organization. It is not right. The check must be knocked out at the time of payment, and payment occurs not at the time the money arrives at the supplier’s cash desk, but at the time the money is issued to the representative, since he represents his organization;
• <или>The supplier issues a check in advance when it sends its representative to you, and the representative does not reach you until the next day. Tax authorities believe that knocking out a check in advance is a violation, but again, not yours, but the seller’s. Letter of the Federal Tax Service dated July 10, 2013 No. AS-4-2/12406@.

Arrange in advance to be given a cash register receipt with the date you issued the money. But if for some reason this is impossible, then a check with the “wrong” date is better than no check at all.

No need to demand from the supplier's representative provide receipt for PKO for the amount of payment due to him. The receipt order at the supplier's cash desk must be issued to the depositor of money, that is, to the representative himself. And the receipt to the parishioner must remain with him - you cannot have it. In addition, as confirmation of payment of expenses for the simplified tax system and with the cash method for OSNO, you do not need a receipt for the PKO.

We issue RKO

Here is an example of correct registration of RKO.

Head of the organization	Director It is better for the director (the person authorized by him to make decisions on spending money) to sign the RKO. Although, according to cash rules, his signature in the cash register in the presence of the signature of the chief accountant (accountant) is now not required pp. 4.3, 6.2 Central Bank Instructions No. 3210-U, to issue money from the cash register, his written order is still required. And it’s easier for the director to sign the RKO than to draw up a separate document (job title)	(signature)	A.A. Fomin (full name)
Chief Accountant		(signature)	S.B. Eremina (full name)

cop.

Also, when filling out the RKO, consider the following.

Firstly, it is impossible, as is often done, to indicate in the cash register only the name of the supplier and the details of the power of attorney without the name. And. O. representative and his passport details. This is dangerous - a power of attorney to receive money without it being signed by a representative of the cash settlement provider does not prove that he received it Resolution of the Federal Antimonopoly Service of the Moscow Region dated October 13, 2004 No. KG-A40/9251-04.

It is also impossible, having received a cash register check and/or a receipt for the cash register from a representative, to simply indicate their details in the lines “Base” and “Appendix”, attach them to the consumables and assume that this successfully replaces the signature on the cash register of the specific person to whom the money was issued , and the transfer of a power of attorney to you. Considering a similar situation, the court indicated that receipts for the PKO without a power of attorney are not sufficient evidence that the supplier received payment for the goods if the payment took place on the buyer’s territory Resolution of the Federal Antimonopoly Service of North Kazakhstan region dated March 19, 2004 No. Ф08-875/2004.

If cash payment required It is better to negotiate with the supplier that the organization itself will send its representative to him with money to pay for goods (works, services). And when a supplier’s representative comes to collect payment, it is difficult to ensure that he definitely has the authority to receive the money, and there is always a risk that the supplier will consider the delivery unpaid.

The cashier has the right to issue cash only directly to the recipient specified in the cash register, and only after identifying him using the passport and power of attorney presented by him and clause 6.1 of Central Bank Directive No. 3210-U. And he issues them not to the supplier organization as a whole, but to a specific person who represents it. In addition, the indication f. And. O. the person who receives the money, and the presence of his signature is provided for by the cash settlement form itself.

Secondly, if you do not indicate in the “Bases” line the details of the agreement (invoice), invoice, act and names of goods (works, services) and at the same time the names will not be on the cash register receipt, then this may become one of the arguments in favor of the court that the purchased goods, works, services are not considered paid for and money should be collected from the buyer for them Resolution of the Federal Antimonopoly Service of the Northern Territory of March 20, 2013 No. A56-6781/2012.

Sometimes only invoice details are indicated on this line. It is not entirely suitable as a basis for calculations, since it is a VAT accounting document. clause 1 art. 169, paragraph 3 of Art. 168 Tax Code of the Russian Federation. However, there is nothing wrong with this, since using the invoice indicated in the RKO, it is usually possible to determine which delivery you paid for.

If you pay for several contracts or deliveries at once, it is better to create a separate consumable for payment for each contract (supply). Then it will be clearly visible what amount has been paid for what delivery.

When recording this RKO in the cash book, indicate f. in column 2. And. O. representative, details of the power of attorney and the name of the supplier with the note “Payment under such and such an agreement for such and such goods according to such and such a delivery note.”

Don't forget about restrictions

Firstly, Remember the cash payment limit. It amounts to 100 thousand rubles. within one contract clause 6 of Central Bank Directive No. 3073-U. If the tax authorities discover a violation of the limit within the next 2 months in Part 1 Art. 4.5 Code of Administrative Offenses of the Russian Federation, both parties are punished with a fine Part 1 Art. 15.1 Code of Administrative Offenses of the Russian Federation.

Secondly, check what you are paying for and with what money. Cash proceeds and other cash receipts can be used to pay for goods, works, and services. But for settlements under a real estate lease agreement, for the issuance and repayment of loans and interest on them, you are required to withdraw cash from your current account clause 4 of Central Bank Directive No. 3073-U.

Third, if we are talking about issuing an advance payment from the cash register for an upcoming delivery, keep in mind that the Ministry of Finance once spoke out against the deduction of VAT from advance payments paid in cash Clause 2 Letter of the Ministry of Finance dated March 6, 2009 No. 03-07-15/39. The courts, however, do not agree with this Resolution 18 AAS dated 05/03/2011 No. 18AP-3563/2011.

If your agreement with the supplier does not provide for cash payment, then this is not an obstacle to giving money to the representative who came with a power of attorney. After all, the power of attorney issued by the supplier to receive cash is essentially an offer to change the payment method specified in the contract, and the consent of your management to pay for the delivery from the cash register is an acceptance of this offer. That is, for this it is not necessary to draw up an additional agreement to the contract. But it is important that the manager’s order to issue money from the cash register is in writing - either in the form of a separate document, or in the form of a signature on the cash register.