Calculate the calculations is rather convenient and relatively quickly. This does not require additional time to prepare bills, their design and other features of working with cash. But in the course of the work of small entrepreneurs, IP, very often there are situations when it is unprofitable to transfer funds from non-cash. This is due to both the amounts of operations and the counterparties, which are paid. Therefore, in such cases it is better to choose cash calculation for IP. 2019 did not excel what concerns this type Relationship. Each IP, which plans to carry out this type of calculations should be guided in the limits, which are established by the regulatory acts of the Russian Federation, as well as the rules for their conduct, including withdrawal.

Basics of cash settlements

The legislation of the Russian Federation does not prohibit the calculations of the IP with legal or individuals Cash. This norm is represented by Article 861 of the Civil Code of the Russian Federation. In addition, all calculations in cash between IP and LLC or others legal entities Adjusted by the Central Bank of Russia, which issued Decree No. 3073-y entitled, which indicates its essence, "On providence of cash settlements" 10/07/2013. His norms are valid in 2019. It includes several items that determine the relationship between IP, LLC, as well as other individuals, in the process of calculating in cash.

But there are exceptions that do not fall under the control of the Central Bank, namely:

• calculations, one of the sides of which is the central bank itself;
• when calculations are held to provide banking operations;
• during payment of customs payments;
• payout wages, as well as other social payments;
• issuance of cash to employees of the PI report;
• withdrawn by a cash entrepreneur from his account for personal goals that do not concern entrepreneurial activities.

Any calculations that conduct IP with individuals are not subject to control. But at the same time, payment between the entrepreneur and LLC cannot exceed the amount of 100 thousand rubles on one contract. This norm has been valid for several years and continues to be relevant and now.

Cash settlement restrictions

That is, a decree that controls this scope of calculations, introduces a system of restrictions on the use of cash during settlements between businessmen:

• in sum;
• by appointing payment.

Summary limit

If we talk about the amount, it has already been said that in this embodiment IP can carry out any calculations between LLC or other forms of legal entities, not exceeding the 100-thousand threshold on one contract.

There are several features of this limit:

• the term of the limitation is not determined by the clear period of the contract, but is constant in relation to a specific agreement;
• all parties to the limit should adhere to the limit, namely the contracts for which this limit of calculations is established;
• attentive, it is necessary to be at the time of signing the lease agreement, as well as the guidance of the terms of payment in it. It is often that real estate is leaving for a long period. This situation leads to the fact that the total payment is rather large. Some landlords require payment for the entire rental period. But in this case, the Limits of the Central Bank must also be performed. Therefore, if IP needs to use real estate over a long period, then several contracts will have to sign, in which the amount of cash calculation will not exceed 100 thousand rubles;
• do not confuse the limit of the amount per contract with a daily limit. Throughout the day, IP may be calculated from dozens of different partners, including cash, for any amounts in general. The main thing is that on one contract, the payment passed only 100 thousand rubles.
• if the amount of the contract is already installed at the maximum of the limit set to pay in cash in the contract between IP and Ltd., then the calculation on additional obligations, such as a penalty for a penalty, penalty, or others cannot be paid. For this, you will have to make another treaty between them or take into account such an opportunity initially.

In case of non-compliance with the calculation limit of cash between IP and LLC, or other legal entities on them, when identifying this fact, a fine will be imposed in the amount of from 4 to 5 thousand rubles. This norm is indicated in Art. 15.1 COAP of Russia.

IP when calculating Cash in 2019 should also remember that the goals where money will also be sent will also be within the framework of regulations:

• payments to hired employees who are provided Labor Code RF;
• accountable money, which is provided for payment of employee services;
• calculations for insurance compensation;
• personal costs of the IP, which are out of business;
• the calculation between the contractors for the goods or services rendered to them;
• moneyBack - reimbursement of money to customers for goods that do not correspond to the stated quality;
• carrying out banking operations.

In addition, the decree stands out the list of activities of the IP, which can be paid only after making cash in cash, the removal of which was conducted from the bank account:

• all payments associated with the design or repayment of the loan;
• intraganization work;
• gambling.

This rule leads to the loss of a certain amount of the Commission in the Bank, which is established by tariffs for cash output, but will save thousands on fines for non-fulfillment of the Central Bank.

Video of Limit: Accounting Opinion

All operations that are associated with cash settlements between IP, as well as LLC or other legal entities, in any case should be subject to accounting and carried out in accordance with the norms of the legislation of the Russian Federation.

There are several methods, how can I calculate cash:

• using CCT, cash register equipment.
• using BSO, strict reporting blanks that use instead of cash checks. But their issuance is allowed only by those IPs that provide services to the population. The BSO themselves do not have a strict form, but only a list of details that should be listed in it. The entrepreneur independently creates its form of strict reporting for use in his business. It is worth noting that they should be designed exclusively in specialized programs and are printed in a typographical way. In standard applications, it is forbidden to create a BSO.
• without the use of CCT and any documents, which is allowed in exceptional cases, for IP according to the list of paragraph 2 of Article 2 54-FZ. These are entrepreneurs who have special specificity, as well as in almost inaccessible places.
• without the use of the CCT, which is allowed by the IP, which are located on the UNVD or the patent tax system. They are allowed to produce their customers when calculating cash receipts with all the details of the entrepreneur.

It is these ways that have the right to apply the PI for cash acceptance during calculations with their customers.

Limits under contracts

It is worth noting that for the IP, which fit into the limit of 100 thousand rubles under contracts with IP, LLC and other legal entities, they may not discover the bank account. But still, if the entrepreneur daily has calculations on several contracts for significant amounts, it is better to use cashless payments.

Features of the limits on cash settlements in 2019 in the context of contracts:

• according to the Additional Agreement - this document It is an addition to the main contract, that is, the option in order to conclude additional agreements for the entire amount are not allowed. Such actions will be accompanied by an imposition of an administrative fine.
• according to the same type of contracts, which involves the discovery of several identical contracts for surgery, which require the calculation of more than 100 thousand rubles, that is, the crushing of the amount. In such a case, the controls also have the right to impose a fine. But there is a way out, which involves the design of several contracts in one direction, but indicating various characteristics. For example, quantities, volume, delivery time and other. In addition, if there is a need for such contracts, then better payments For each of them, it is carried out in different periods, so as not to cause suspicions and do not lead such actions of employees of controls to the need for verification.
• without the conclusion of the contract, which implies the work of the IP, as well as calculations in cash on the overhead and after the real shipment of the goods. The legislation of the Russian Federation in this version implies a limit of 100 thousand rubles for each invoice.
• According to long-term contracts - despite the validity period of the document, the limit is set in the amount specified by the standards of the decree of the Central Bank. That is, even if the contract is signed for several years, its amount cannot exceed 100 thousand rubles.

It is quite difficult to get around the system, so it is indeed, when there is a need for frequent calculations with counterparties, the total amount of which exceeds 100 thousand rubles, then open an account in the bank and through it to carry out funds will be much easier and more reliable.

In any case, all types of operations must be supported by the document, so in the event of a large number of contracts for cash payments, it will have to spend a lot of time on paperwork, which are automated with non-cash payments.

In addition, some calculations in cash require compulsory enrollment in the account in the banking institution, in order to make their removal and payment later. This situation once again confirms that cash must be used only within the limits. If the entrepreneur is large, then even with the commission for removing it will be more profitable to open an account and work on non-cash.

Cash calculations can be applied and not all operations. Therefore, you have to open an account in the bank.

In all cases, impaired IP acts as a responsible person who is responsible, as well as a penalty of from 4 to 5 thousand rubles. Moreover, it does not depend on the amount of the listing. Frames of fines in 2019 are clearly indicated. Their move is not so big, so those who will carry out small cash transactions, without adhering to the norms of the limit, it will be very unpleasant to pay the amount to the country's budget due to small amounts of contracts.

Related records:

Related records not found.

You will need

• - cash check;
• - sales receipt;
• - Strict reporting forms;
• - Commodity invoice / act of work performed.

Instruction

Documents that must accompany any cash revenues depend on the type of activity of the IP or company, as well as from the tax regime used. When applied common system (Outside) and simplified (USN) operates a cash receipt method for income recognition, so when paying cash, you need to give a cash receipt to the buyer. At the same time, the cash register that prints checks must have fiscal memory and registered in the tax. Issue cash checks are necessary when purchasing private and legal entities. In the latter case, a commodity invoice will also be required (when selling goods) or the act of work performed (during the provision of services) and the invoice (when working on the basis and is allocated in the cost of goods and services of VAT).

Often with cash calculations, in addition to the cash check, buyers are issued by the trade in which it contains detailed information about shopping perfect. His extradition is optional, but buyers are often asked to provide it. However, now in many outlets Give cash checks that contain the names of the goods. Thus, the need for commodity checks disappears.

In some cases, IP or companies can do without cash receipts and issue strict reporting forms to customers (BSO). Moreover, regardless of the tax regime. One copy is issued to the buyer, the second - remains from the seller. Such an opportunity is provided for IP and companies that are engaged in the provision of services to the population. For example, the BSO includes tickets, tourists, travel, receipts, order-outfits. BSOs have a fixed form and must be printed in a typographical way. Their extradition must be recorded in a special journal.

Entrepreneurs and LLC on UNVD may produce only commodity checks, as well as receipts to the receipt cash order (PKO). Commodity checks do not have a strictly installed form and not necessarily order in the printing house. Thus, commodity checks are not strict reporting form. Nevertheless, there is a list of details that must be kept in the commodity check. This is the name and number of the document, the date of issue, the data of IP or LLC (name, TIN, OGRN or OGRNIP), the name of the purchased goods or services, the amount of the purchase and signature of the person who issued the check.

Often there are situations in which an entrepreneur can combine two tax modes in the work. For example, the company sells construction Materials. When implementing them to individuals who do at home repairs, their activity falls under the impant and they can limit the issuance of commodity checks. But when they sell goods to other legal entities in bulk, which buy them for resale, the seller must provide them with a cash check. In the latter case, his activity does not fall under the concept of retail trade, which extends to the ENVD and should be applied to it.

Any economic activity, which is conducted, is not required without various financial transactions related to the calculation, both between business entities and between individuals. Conducting such calculations is clearly governed by applicable law, and there is a certain limit. In order to find out which limit of calculations happens between the legal entity and the individual, it is not necessary to get acquainted with this publication.

Participants of settlements

It is no secret that the acquisition of various goods, services and work requires calculations. Participants in such operations are legal entities, individuals, as well as individual entrepreneurs. They can produce mutual settlements among themselves in national and foreign currency. Government agencies who are intended to follow the correctness of paying taxes in order to avoid their payment to be minimal, various restrictions are established. They are expressed in various restrictions.

It is important to know that various government agencies also participate in settlements, and relate to legal entities, despite their specific position. But if you carefully look at order different calculations Between them and individuals, it can be understood that they all pass only through banks that are selected by a special tender procedure.
There are two ways of such mutual settlements:

• cash settlements;
• conducting non-cash payments.

In the first case, the transfer of money takes place through the cashier, or from hand to hand. In the second case, relatives are carried out through the banking system, by electronic calculations, or payment through banking institutions.

The entities of economic activity include the IP and legal entities.

Restrictions of calculations

The central bank of our country has some limitations of calculations. For 2019, they make up 100,000 rubles. This is caused to limit cashpiling, and thereby monitor all financial operations that occur between legal entities, IP and individuals. These calculation restriction are caused by two important factors:

• in order for such mutasets to do not go to the shadow, various taxes and fees were paid to them;
• to limit the appeal of the so-called "black" cash.

Such calculation limits were introduced at the end of the 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 escape from the above restriction consists of several contracts for 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 on the part of the tax, and it will be difficult to justify their correctness even in court. In 2019, the amount of penalties for such violations is significant.

It is important to know that entrepreneurs are subject to risk of violation of these rules. This is due to the fact that they can act on the market 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 good.

So as not to move the line between the simple buyer, and the entrepreneur, it is necessary to clearly follow various instructionsand other recommendations that are given by government agencies carrying out supervision of tax legislation. You can even seek legal assistance, and involve qualified lawyers who can subsequently protect against various penalties.

IP is a business entity, and participates in various economic operations on a par with legal entities. They have the right to open their bank accounts, keep a cash book, that is, to have a cashier, and of course conduct mutual settlements as with Piz. Face and legal. By the nature of their activities, the IP has a double legal status caused by the fact that it can act like a physical person and as a subject of economic activity. Phys Person is not a member of economic activities and speaks only by the consumer of various services, which also includes the purchase of goods and different work. From this it can be concluded that the features of mutual settlements between IP and Pizes will be the following:

• between Phys, the subject and IP will occur settlements only in cash, this does not contradict the rules established for 2019;
• this calculation can be carried out as by paying cash and through bank institutions, through a plastic card.

When carrying out the calculations between the PIZ subject and IP in cash, according to the requirements, which are established for 2019, funds must be entered on the cashier, and then postpone the PI, by making them in the Father, to determine the tax base. If payment by money between the PEZ subject and IP occurs through a bank card, then the means are accumulated on the bank account of the entrepreneur, and also contributed to the subsequent taxation.

It is important to know that no restrictions (limits) between the mutual settlements between the physical face and the IP do not exist.

In order to answer this questionIt is necessary to understand that JUR participants in business relations do not have such privileges as entrepreneurs, and all their financial transactions should pass through the financial report. In this case, if entrepreneurs are not required to have bank accounts, then YUR subjects are obliged to have them.

FIZ faces, on the contrary, do not fall under any limit associated with the restriction of cash transactions. From here, it can be concluded that, as in the case of an IP, the interference between Piz and YUR face is not subject to restriction (limit). No additional limits for such operations for 2019 by the state is established. Such mutual settlements between Piz and JR persons can undergo such an algorithm:

• on cash payments when payment occurs in cash in the cashier of the JUR Subject;
• according to non-cash payments, when the payment occurs through a bank account, and the money immediately fall into the account of JUR.

As in the case of individual entrepreneurs, the limit of the calculation between such subjects for 2019 is not set.

As mentioned above, YUR Subjects and individual entrepreneurs act as subjects of economic activity, therefore, the rule on the establishment of limits by the mutual settlement between them is fully applied to the fullest. For 2019, the amount of 100,000 remained unchanged. It follows from this that in the implementation of various economic activities, in which the subjects are the subjects of the person and individual entrepreneurs, the boundary amount of cash, which they can accounted for each other should not exceed 100,000 rubles. These calculations may occur as follows:

• up to 100,000 rubles, when cash is passed on to the cashier, and then transferred to a special bank account of JUR subject or an individual entrepreneur;
• if the amount exceeds more than 100 thousand rubles, then all mutual settlements between these subjects should occur only through bank accounts, because the limit is beginning to act.

What calculations do not apply the limit rule

There are economic operations that cannot be conducted through bank accounts, so the central bank has some rules that are allowed to increase the amount of cash, bypassing the rules of the calculation limit between business entities. It may be in the following cases, which are installed for 2019:

• when the salary is paid, employees of YUR person or IP;
• in the case of a product of various payments and accruals, which are social in nature, where you can attribute payment for hospital and other expenses;
• when the JUR Subject makes the issuance of funds for a special report, for example in the form of travel;
• there is a separate graph for individual entrepreneurs, as the limit does not apply to the consolidation of funds that will be spent on the personal needs of the merchant, under one condition, if this payment is not aimed to implement its commercial activities.

It should be understood that all risks associated with violation of the rules on the limit are not only different enterprises, but businessmen who are IP. If you analyze the imposition of penalties, for disturbing the limit, then you can make sure that entrepreneurs also paid a large number of Cash in the form of fines.

This rule is preserved for 2019.

From a legal point of view, the assignment agreement provides for a legal operation related to the fact that the debt of any legal or an individual, as well as the IP (debtor), is transmitted by one business entity (creditor) of the other. There is nothing complicated in the legal procedure of transfer of debt, but it is enough to draw up a special agreement, but from a financial point of view, the limit is also subject to such legal relations. The procedure for transferring debt under the assignment contract is as follows:

• between the old and new lender, a special agreement is signed for the assignment of the rights of the debt requirement to a new lender;
• after that, the debtor's transfer is notified of the debtor in writing, and from that moment on the new lender appears the legal basis to require duty.

The debt itself can be expressed in a monetary or mean equivalent, but from the point of view of accounting, any thing that acts as debt must be translated into monetary equivalent, that is, have the cost. Based on this, we can say that the debt is obligatory, the calculation limit established by the Central Bank of Russia is covered.

It follows from this that when the debtor decides to pay the debt, which will exceed the amount of 100,000 rubles, then the money, mandatory must pass through the settlement account or the CASSA of the IP and a legal entity. If, on the contrary, the amount of debt is less than the above amount, then it can be carried out on cash, with its mandatory posting.

It is important to know that if the debt pays an individual, there are no restrictions, and any amount can enter the cashier of the enterprise or an individual entrepreneur. Such contracts are characteristic of various loan agreements in which orders are simple citizens, and collector companies are creditors.

These debt payment rules are also preserved in 2019.

Speaking of the introduced restriction on calculations in cash between various business entities, it can be concluded that they do not apply to relations between them and individuals. This is due to the fact that citizens, if they are not IP, or, being individual entrepreneurs, act as ordinary citizens are not subjects of entrepreneurial activity.

Related records:

Related records not found.

04/23/2014 In the Ministry of Justice (No. 32079) was held in the Ministry of Justice of the Central Bank of the Russian Federation of 07.10.2013 No. 3073-in "On the implementation of cash settlements" (hereinafter referred to as the Central Bank of the Russian Federation of 10/07/2013) individual entrepreneurs. (We note immediately: the provision under consideration does not apply to the calculations between individuals who are not individual entrepreneurs, on banking operations, as well as payments carried out in accordance with customs and tax legislation.)

The indication of the Central Bank of the Russian Federation of 07.10.2013 was replaced by us the instructions of the Central Bank of the Russian Federation dated 20.06.2007 No. 1843-y "On the maximum amount of calculation of cash and spending cash received at the authority of the legal entity or a cash desk of an individual entrepreneur" (hereinafter referred to as the Central Bank of the Russian Federation from 20.06.2007).

What should be considered in this regard? What are the differences between these documents? Answers in our article.

We issue money from the cashier

I received cash on the cashier (in the form of revenues received by insurance premiums) can be spent, but only for certain goals. Among such purposes Indication of the Central Bank of the Russian Federation of 07.10.2013 Calls:

• payment of insurance compensation (insurance sums) under insurance contracts to individuals paid by previously insurance premiums in cash;
• the issuance of cash for personal (consumer) needs of an individual entrepreneur who are not related to the implementation of entrepreneurial activities;
• payment of goods (except securities), works, services;
• issuing cash to employees under the report;
• return for previously paid cash and returned goods, unfulfilled work, unwordified services;
• cash issuance in the implementation of operations by a bank payment agent (subagent).

It should be noted that the differences from the previous one (established by the indication of the Central Bank of the Russian Federation of 20.06.2007) of the list of goals of "cash revenue" is not so much (except for the parts relating to the payment agents). For example, otherwise (more specifically), permitted payments to employees are formulated (in the former document it sounded like this: "Other payments to employees", "scholarships, travel expenses"). But does this specification be unfavorable for the organization? Suppose a commander person has spent personal (and not accountable) funds. Is it possible to compensate them from revenue received in the cashier? Question…

Example 1.

The founder passed the organization of an interest-free loan. Cashs were used to issue salary to employees. Is the cash discipline in this case violated?

Yes, broken. IN Instructions of the Central Bank of the Russian Federation of 07.10.2013On the one hand, the payments included in the wage fund, and social payments are not prohibited. But, on the other hand, we are talking about money for sold goods, services provided, performed works (revenue) or the insurance premiums received. Other sources of cash receipt that can be spent bypassing a bank account, not provided.

Thus, the funds received from the founder must first be handed over to the bank, only then remove and send to employees to pay payments.

True, it is worth noting that any responsibility for spending an interest-free loan for the issuance of wages without prior making funds to the bank account is currently not established.

In general, all that concerns the use of funds from the cash register in financial transactions (such as issuing and returning loans, payment of interest), as before, under the ban.

Example 2.

The revenue received for the services rendered by cash, the organization issues from the cashier to repay a loan provided by the founder's organization. Does she violate cash discipline in this case?

Yes, violates because money from the cashier can be spent in the list of goals, the loan quenching is not named.

Moreover, according to cash with individuals on issuing (return), loans (interest interests) are carried out from cash received at the cashier of the participant in cash payments from its bank account.

To note: if the organization sent cash revenue to repay the loan and this fact will be discovered by the controlling authorities over the next two months, the organization (and its official) may be fined for non-compliance with the procedure for storing free (ultrammate) cash. The amount of the administrative fine on officials varies from 4,000 to 5,000 rubles, on legal entities - from 40,000 to 50,000 rubles.

Restrictions on the cash flow rate are indicated for other operations. IN paragraph 4 of the instructions of the Central Bank of the Russian Federation of 07.10.2013In particular, it was noted: Cash settlements in the currency of the Russian Federation among the participants in cash settlements (in compliance with the limiting size), between the participants of the cash settlements and individuals on securities transactions, under the lease agreements of real estate, for issuing (return) loans (interest on loans), on the organization and conduct gambling implemented at the expense of cash received in the cashier of the participant of cash payments from its bank account . (Note, previously operating the rules of cash payments of such a ban on the use of cash proceeds did not contain.)

Example 3.

The buyer returned the goods that was paid through a bank card. Will there be a issuance to the buyer of cash from the cash register violation of the cash discipline?

Yes, it will be, since the list of goals for which cash can be spent is not included payment of money for the returned product, previously paid for bank card. (The situation would have changed, if the goods returned by the Buyer was paid in cash.)

By the way, this position was voiced by the Central Bank of the Russian Federation and earlier (see Official clarification of 09/28/2009 No. 34-OR.).

Thus, if the buyer has previously paid a card for the goods, when it is refunded, the money should also return to the buyer's bank account.

Observe the limits of calculations

Extreme Size Cash settlements in the framework of one contract The same as before - 100,000 rubles. (in the currency of the Russian Federation or foreign currency equivalent to 100,000 rubles. at the official rate of the Central Bank of the Russian Federation at the date of cash calculations).

And if earlier (in the instructions of the Central Bank of the Russian Federation of 20.06.2007) it was noted that this restriction was valid in the calculations between legal entities, as well as between a legal entity and an individual entrepreneur, between merchants in the implementation of settlements related to entrepreneurial activities, now ( p. 6 instructions of the Central Bank of the Russian Federation of 07.10.2013) there is no such listing, because these faces in the situation under consideration fall under the concept "Cash participants" .

But the requirements for these calculations are specified. So, cash calculations are made taking into account the established limit in the execution of civil obligations provided for by the contract concluded between the participants of the cash settlements, and (or) arising from it and executable both during the period of the contract and after the deadline for its action .

However, such a rule was not registered earlier, in the instructions of the Central Bank of the Russian Federation of 20.06.2007, but should be from other documents, clarifying it. Letter of the Central Bank of the Russian Federation of 04.12.2007 No.  190-T.In particular, explained: any temporary restrictions For cash flow calculations (for example, one working day), the rules are not established, the value (to recognize the violation) has only the amount of calculation within the framework of one contract.

IN Official clarification of the Central Bank of the Russian Federation of 09/28/2009 No. 34-OR. It was noted: because in the instructions of the Central Bank of the Russian Federation of 06/20/2007, the category "within the framework of one contract" is used, the ban on cash with cash in a amount exceeding 100,000 rubles is applied to the obligations provided for by the Treaty and (or) arising from it and executed as During the term of the contract, and after the deadline for its action.

Thus, both previously and now cash payments on one contract between the same persons of the tax authorities (in order to test the cash discipline) summarize, even if they are produced in different days And they are separated by a long period of time. If the total amount of cash payments for a specific agreement exceeded 100,000 rubles, in cash payments can be attracted to administrative responsibility part 1 Art. 15.1 Administrative Code.

An individual entrepreneur pays for rental of premises provided by another merchant, cash in the amount of 15,000 rubles. (without VAT) per month. The term of the lease agreement is 11 months. Will there be a cash discipline in this case?

Yes, it is broken, since cash payments go within the framework of one contract and their final amount is 165,000 rubles. (15 000 rubles. × 11 months), which is more installed limit of calculations.

Violation of this order (in case of detection of controllers) leads to the imposition of a fine for art. 15.1 Administrative Code. Moreover (judging by judicial examples), administrative penalties may be superimposed both on a person who has contributed to the cash and the person accepting them.

To note: it is worth noting, rather old clarification of official bodies, the data regarding the procedure that operated until the indication of the Central Bank of the Russian Federation of June 20, 2007, indicated that the measures of financial responsibility for the implementation of cash settlements in excess of the established limits were unilaterally applied to the face A payment to another person (letters of the Central Bank of the Russian Federation of 24.11.1994 No. 14-4 / 308, UMNS in Moscow of December 30, 2002 No. 29-12 / 64034). There were no other (more fresh) messages on this.

IN Specifying the Central Bank of the Russian Federation from07.10.2013 (p. 2. and 6 ) The goals of unlimited spending on the cash of cash of cash are indicated:

• payments to employees included in the wage fund and social payments;
• payments for personal (consumer) needs of an individual entrepreneur who are not related to the implementation of entrepreneurial activities;
• issuing funds to employees under the report.

Example 5.

The organization is calculated with an individual for the service provided to him. Does cash flow limit act in this case?

No, it does not work that follows from P. 4 Instructions of the Central Bank of the Russian Federation of 07.10.2013. The acting limit applies to settlements between legal entities, between legal entities and individual entrepreneurs, as well as between individual entrepreneurs. If the organization or individual entrepreneur Calculated with "physicist", this limit is not necessary.

Only for merchants

With regard to individual entrepreneurs, a list of objectives that can be spent in their cash desk can be spent. IN Instructions of the Central Bank of the Russian Federation of 07.10.2013i pre-watched the opportunity to spend cash revenue entered at the cashier of an individual entrepreneur, on his personal (consumer) needs without any restrictions. However, according to civil law standards ( part 1 Art. 861 of the Civil Code of the Russian Federation) It was not prohibited and earlier, however, in the instructions of the Central Bank of the Russian Federation of 20.06.2007, such an opportunity was not spelled out.

It is not always convenient to pay for "non-cash", especially if you are a private entrepreneur or the founder of a small LLC. Cash calculation is thin. Recall that in the middle of last year, the legislator established whole line New restrictions on such calculations. Let's deal with what what, and how to act, in order to not break the law to the lacquer.

Normative base

The procedure for monetary calculations in Russia is regulated by the Central Bank. In 2013, this organization published an indication of "On the implementation of cash calculations", which entered into legal force on July 1, 2014. This act is made of seven points.

Immediately it should be noted that the norms of instructions concern only legal entities and individual entrepreneurs. On any cash operations between ordinary citizens, they do not apply. In addition, these rules do not act in three cases:

• with any calculations with the participation of the Central Bank;
• when conducting banking operations;
• when making customs payments.

The indication of the Central Bank contains two categories of restrictions when calculating cash for IP and LLC: for purposes and in the amount.

Restrictions on targets

Organizations and IP can spend money from the cashier only for the following purposes:

• payment of wages and social deductions (provided for in the Labor Code);
• issuance of money to employees under the report (for example, for one-time payment of workers' services);
• the payment of insurance compensation to citizens who concluded the appropriate agreement and paying cash insurance premiums;
• expenses for any personal needs of an entrepreneur who are not directly related to its commercial activities;
• payment of goods, services conducted by contractors of work (except for the purchase of securities, which cannot be paid by cash "from the cash register");
• moneyback - Return of funds for the goods of improper quality, unfulfilled work and not rendered (or rendered by poor quality) services;
• issuing money during operations by a bank payment agent (in accordance with Federal law "On the national payment system").

Please note: restrictions do not apply to credit (including microfinance) organizations. They have the right to spend cash from the ticket office for any purpose.

In specification, the legislator introduced another an important rule. Now IP and JUR. Persons for some "cash" calculations can only be used by the money that were made to the cashier after removing from the bank account. These calculations include:

• payments for issuing or returning loans (or interest on loans);
• on intra-organizational activities;
• for gambling.

What does this mean in practice? Suppose you need to issue a loan to one of your employees. Just get money from the box office and to give them an employee in the hands can not - you have to go a steady way. Cash revenue will need to be submitted to the bank, and then get in the same bank the amount of loan in cash (on a check). Only after that the amount received can be given an employee. Naturally, some percentage "leaving" the bank as a commission. Long, uncomfortable and unprofitable - that is, quite in the style of the Central Bank.

Limit amount of calculations

The maximum amount of cash calculations has not changed. Now, as before 2014, it is limited to 100 thousand rubles within the same agreement. However, in the new instruction, the Central Bank contains an important refinement: this limit in the amount is now relevant now not only during the period of the contract, but also after the expiration of this contract.

Imagine that its validity period is clearly defined in the contract. This period is safely expired, but the buyer has an outstanding payable debt. If earlier it was possible to pay it immediately in full (regardless of the amount), now it will be done only if the amount does not exceed 100 thousand rubles. Otherwise, payments for several contracts will have to be "broken".

You need to mention some more important private points.

There is another nuance that is worth highlighting separately. The amount restriction applies only to contracts, both parties of legal entities or IP. If one side is an entrepreneur or ooo, and the other is an ordinary citizen (individual), then the restriction will not act.

Let us come back for example with the lease agreement. If you have rented a room for your office from the organization, you can pay "cash" only if the total rental amount does not exceed 100 thousand rubles. If the landlord is an individual, then the amount may be any. The law allows you to pay it in cash at least one hundred, at least two hundred thousand. By the way, the calculation is possible not only in the Russian, but in foreign currency.

"Cash" and IP

Most often pay in cash is exactly entrepreneurs. We found out what restrictions when calculating cash for IP and LLC, and now we will summarize and make a one-piece picture.

1. Entrepreneurs can make calculations in cash and with citizens, and with legal entities, and with other IP. At the same time, in the calculations with firms and IP, entrepreneurs should not exceed the mark of 100 thousand rubles on one contract.
2. If you are an IP, the law gives you the right to pay customs payments without restrictions, to issue salary or money to your employees. Payment by cash from the population, of course, can also be taken without accounting by any limits.
3. Since the individual entrepreneur is physical. The face, his whole revenue (including cash) automatically goes into the category of personal funds. These means IP can manage at its own discretion. The purpose of their use does not have to be related to commercial business and business needs.

Pre-rent a revenue to the bank is not needed. By the way, if IP holds calculations within 100 thousand per one contract, the bank account can not be opened at all.

Fine for non-compliance with restrictions

Exceeding a maximum of 100 thousand rubles in cash on one contract is punishable in administrative procedure. For violation of the procedure for working with cash, a fine is provided in accordance with the COAMA. This penalty is imposed on both the entire company and the specific official (responsible employee) in particular.

• the size of a fine imposed on the organization - 40-50 thousand rubles;
• from the responsible employee, the amount of 4-5 thousand rubles is charged.

PI in this case is classified as a responsible worker.

You can only bring the organization to justice for two months from the date of violation. By the way, in some cases, the responsibility is not only a firm (or IP), which produces the unauthorized payment of cash, but also the YUR. A person who takes money. The law is clearly not regulated by the procedure for distributing responsibility, so the decision depends solely from the court.

What is the result?

So, when calculating cash, the entrepreneur or the head of the company should:

• make sure that the summary amount under the contract (and additional agreements, if any), did not exceed 100 thousand rubles;
• remember that when calculating with individuals, cost restrictions do not act;
• to know, in what specific cases, cash payments are generally allowed.

Consider also those not quite obvious nuances that are listed above. Agree, it will be hurt to get a penalty for a trifling violation when conducting monetary calculations.