Cash payments between legal entities. Settlements between legal entities and individuals in cash

In the process of financial relations between organizations, cash and non-cash payments are possible. In most cases, legal entities, of course, prefer to use the first option. Settlements using bank accounts are a typical format for transferring compensation for goods and services provided by one legal entity to another.

However, "cash" has not yet gone out of the practice of transactions between organizations. Legally, cash settlement between legal entities (as well as individual entrepreneurs) is allowed. However, the legal norms governing this process contain a large number of nuances. Let's study them.

Sources of law

How cash payments between businesses should be carried out is regulated by several legal acts at once. One of the key experts consider the Decree of the Central Bank of October 7, 2013 "On the implementation of cash settlements." This source of law was registered by the Ministry of Justice and became mandatory for commercial organizations and individual entrepreneurs by a by-law. The effective date of the document is June 1, 2014.

Also, the process of settlements between legal entities in cash is regulated by the Regulations of the Central Bank and a number of other legal acts of the federal level, such as the Civil Code of the Russian Federation, the Federal Law "On the use of cash registers".

A number of laws regulate, by the way, cash settlements between legal entities not only in rubles, but also in foreign currency. True, such operations are applicable only in the interaction of Russian firms with foreign ones. Within the Russian Federation, all payments are made only in rubles.

Out of control of the law

It should probably be told about those entities that cannot carry out cash payments, provided for by current Russian laws. That is, the norms of the Central Bank do not apply to them. These are, first of all, individuals who are not registered in the status of individual entrepreneurs. These are entities that make settlements in accordance with the norms of customs and tax laws. This, finally, is the Central Bank itself, as well as other financial institutions (within a separate range of operations with funds).

Cash desk and equipment

The most important condition when working with cash is correct fiscalization. That is, for the state, represented by the Federal Tax Service, it is important that all necessary taxes are paid from the funds received by the company. If non-cash channels are used in settlements, then it is quite easy to track the movement of finances - all the necessary information about them is stored in the databases of banks. If the company accepts payments in banknotes, then information about incoming funds should be reflected in a different kind of format. As a rule, these are fiscalized files from cash registers (CREs) or paper forms of strict reporting (BSO).

By default, CCPs are required to use individual entrepreneurs and organizations always if cash is paid. There are exceptions. But they are relatively few. Entrepreneurs can make cash payments without cash registers in such cases:

if the company works according to UTII (at the same time, it issues an analogue of a check to customers and buyers, reflecting the fact of payment for the purchase or use of services);

if it is possible to issue those same BSOs instead of checks.

There are, however, some types of financial transactions that do not fall under the definition of "trading". Accordingly, it is not necessary to apply CCP for their fiscalization. Among them - the acceptance of payments for credit, fines, the return of working capital to the cashier by sellers.

Conditions for cash payments

A company intending to make cash settlements with individuals and legal entities must meet a number of criteria. Namely:

have a cash book;

have the resources to carry out work on special warrants;

have duly registered types of CCP.

Among lawyers, there is an opinion that these rules are invalid in relation to cash settlements between legal entities, since CCP, based on the norms of a number of laws, is intended for issuing checks to entities that purchase goods without their subsequent use in business activities. That is, individuals. However, there is also an opposite point of view. It is based on some decisions of the Supreme Arbitration Court of the Russian Federation, according to which the use of CCP can be carried out regardless of the legal status of the buyer of the goods or the consumer of the service. Cash settlement, thus, when using CCP, can be made both with individuals and with organizations and individual entrepreneurs.

The intricacies of the law

What prompted the discussion in question? Should entrepreneurs worry about whether the Federal Tax Service wants to interpret the norms of the law in its own way? Experts say there is no need to worry. And that's why.

On the one hand, of course, cash settlement is a procedure that is primarily designed for financial interaction between businesses and individuals. In accordance with the Civil Code of the Russian Federation, as soon as the seller issues a cash receipt or other similar document to the buyer, which confirms the fact of settlements, the conclusion of the purchase and sale agreement is recorded.

You can use the purchased product, if you follow the legal requirements, for personal use or to transfer it to family members. As we said above, subsequent entrepreneurial activity (as an option, in the form of resale of goods) is not expected. In turn, legal entities are entities that, as a rule, involve relevant activities of a commercial nature.

KKT is mandatory for everyone

Another common thesis in the business community, which is recognized by experts as incorrect, is that when accepting cash from one legal entity from another, it is not necessary to issue a cashier's check - it is enough just to issue an appropriate type of order. It's not like that at all. Lawyers note that we are only talking about the fact that checks are, in principle, cash payments themselves - an element that is most characteristic of the relationship between businesses and individuals. And therefore, lawyers believe, some sources of law may emphasize that issuing this document is an obligation of businesses in relation to buyers who are not organizations or individual entrepreneurs. But it does not mean at all that it is not necessary to provide a check to legal entities.

The use of cash registers, therefore, is mandatory for cash payments between organizations.

Some experts urge to pay special attention to the fact that in the Law regulating the use of KCP businesses, there is nothing that buyers should be divided into individuals and legal entities.

Legal acts of this type only include prescriptions reflecting the need to apply CCP in certain cases.

In addition, as some lawyers note, the Law on CCP does not say anything about the mandatory use of CCP (as well as exemption from the use of this type of equipment) when paying for a particular type of product or service. Thus, it does not matter what is the subject of the transaction between legal entities, carried out in cash.

Specifics of settlements between legal entities

What are the specifics of cash settlements between legal entities? Experts note the relevance of the following rules governing such relationships in business.

Firstly, a company that sells goods (or provides services) must issue to buyers of products (or consumers of services) the "paper" elements provided for by law - cash receipts (and, if necessary, sales receipts) or BSO legally equivalent to them. At the same time, the fact of the transaction must be recorded in the fiscal mechanism of the cash desk, regardless of whether the buyer asked for the corresponding document or not.

Secondly, cash settlements between legal entities, as well as in the case of similar procedures with the participation of individuals, should be carried out subject to the execution of transactions through credit orders. Also, the seller is required to keep a cash book.

Thus, as soon as one legal entity provides services for another or sells something, the transaction is fixed by a check and at the same time a cash order is issued (which reflects the amount of the transaction). Some jurists consider some relaxation applicable to the noted procedures acceptable.

Cash settlements between legal entities may not be accompanied by the issuance of a cash order after each payment, if the process of the sale and purchase transaction is carried out outside the premises specially equipped for the issuance of fiscal documents. According to experts, it is possible to comply with all the formalities prescribed by law even at the end of the working day. It is quite acceptable, lawyers believe, to draw up one "summing up" cash warrant for all purchase and sale transactions concluded up to this point.

Subtleties of reporting to the Federal Tax Service

Cash settlements between legal entities, as we said above, require filling in receipt orders, as well as maintaining cash books. The correctness of these procedures, as a rule, is controlled by the tax authorities. The Federal Tax Service, in accordance with the Federal Law on the use of cash registers, can:

check the completeness of the calculation of profits, the procedure for cash settlement;
study the documents used by the organization in the process of working with CCP;
check how cashier's checks are issued;
in case of detection of a violation, fine the organization.

What will happen if you do not accept the CCP?

Organizations and individual entrepreneurs that accept funds from legal entities without CCPs will have to deal with significant penalties. Similarly - if the company refuses to issue to the buyer (or counterparty, if they pay in cash) cashier's checks and other necessary documents. In some cases, the inspector of the Federal Tax Service, of course, may limit himself to a warning. However, he can also issue a fine - up to 40 thousand rubles. And also report the offense to the police.

Cash flow restrictions

Russian legislation contains rules that restrict cash payments between legal entities. And quite significant. What is the current cash limit? What is the policy of regulatory organizations regarding this type of financial interaction between legal entities?

The main source of law, which contains instructions regarding how cash settlements should be carried out when organizations or individual entrepreneurs are parties to the transaction, is the Regulation of the Central Bank of the Russian Federation, approved back in 1997, but has not lost its relevance so far.

This legal act, in particular, contains a rule according to which businesses are required to transfer free cash - those in paper notes, to banks and not accumulate them, thereby, at the box office. The maximum that a store or service can keep outside financial institutions is determined by law. This is the so-called "cash limit".

In addition, only those funds should be in cash, the expediency of which is due to the objective economic needs of the company. The value of the "limit" is determined according to a special document - form No. 04-08-020, which is officially approved. The actual figures are determined by the company's management, and they are certified by the general director and chief accountant.

There is another type of limit set for such a procedure as cash settlement. It concerns the maximum value of the amount of one transaction concluded between legal entities, and reflects, according to lawyers, the interest of regulatory agencies in following the same instruction on keeping banknotes in a bank by businesses. What is the cash limit? Today it is 100 thousand rubles. In turn, cash settlements between individuals and organizations can occur without restrictions.

Bank instead of the Federal Tax Service

The most interesting thing is that it is not government departments, not the Federal Tax Service, but the banks with which businesses interact that are called upon to monitor compliance with the limits in question. They are required to monitor whether firms are limiting cash settlements with other legal entities, how well the approval of "cash limits" and other procedures is being carried out.

Banking structures check the work of their clients, guided by the algorithms recommended by the Central Bank.

If the limit is exceeded

What is the responsibility of organizations for exceeding both types of "limits" and not entirely correct, according to the Central Bank and its controlled financial institutions conducting cash transactions? Experts note that the following types of offenses recorded by banks are most common:

cash is not credited in full;
banknotes are accumulated in amounts exceeding the standards established in intra-corporate settlements;
actually exceeding the "limit" on transactions.

The violations in question can result in a fine of up to 50 thousand rubles.

Subtleties of working with BSO

Having released the goods for cash, the organization can issue to the buyer in the status of a legal entity not a check printed by KKM, but a strict reporting form. What are the nuances of using the BSO?

There is an opinion among experts that strict reporting forms may not necessarily be paper. It is quite acceptable, lawyers believe, to keep them and provide them to legal entities in electronic form. However, the software used when working with the BSO must ensure full protection of these documents from unauthorized use by third parties. In addition, experts note that computers where BSO files are supposed to be stored must be sufficiently reliable so that all operations with forms are stored on them for 5 years.

BSO, with the help of which the organization of cash settlements can be carried out, must contain all the necessary details, which are indicated in the regulatory legal acts governing their use. What can be discussed here? What details are required? It all depends, experts say, on the type of activity of the organization.

For example, if a company provides services, then information about them can be marked in the BSO according to the all-Russian classifier. Also, the form may contain the rules relevant for the provision of a particular type of service, the address of the organization's website. The company develops the design of the BSO on its own - there are no strict regulations in this regard. The only exception is firms providing passenger transportation services. For them, the BSO must comply with the format approved by law.

What is the responsibility for the firm's refusal to provide BSO? If the organization that accepted cash from the counterparty does not issue a strict reporting form, then this action will be regarded by the regulatory authorities as similar to a cash receipt. And therefore the company may face the same fine of up to 40 thousand rubles.

How can cash be spent

Above, we talked about the restrictions that are characteristic of cash turnover in settlements between legal entities, in the form of two types of "limits". But there are also other kinds of prohibitions concerning the operations of entrepreneurs with banknotes.

Individual entrepreneurs and organizations can spend free cash to finance the following main obligations:

employee salaries;
transfer of sums insured;
payment for services and works of other companies;
payment for the supply of goods.

An individual entrepreneur who used cash settlements cannot direct the resulting funds for their personal needs without registration as taxable income (unless, of course, the entrepreneur works on UTII, when the amount of actual revenue does not matter). However, as experts emphasize, there are no problems in order to withdraw the required amount of funds from the current account.

Which, in turn, is quite possible (and this is even welcome - we said this above) to be replenished at the expense of cash receipts from counterparties. In this sense, the line between the concepts of "cash" and "non-cash" payment, as some experts note, is erased upon receipt of funds to the bank account of the enterprise.

If, nevertheless, an organization or individual entrepreneur needs cash to carry out certain procedures (for example, issuing travel allowances, paying for real estate rent, etc.), then experts recommend taking it not at the expense of proceeds from counterparties, but from the company’s current account in bank. In this case, however, lawyers advise getting documents in advance that can confirm the fact that the cash received at the cash desk was debited from the current account, and not as a result of transfers for work or the sale of goods by contractors or individuals.

legal ploy

There is one interesting fact regarding the restrictions on the use of organizations and individual entrepreneurs in cash from the cash desk. On the one hand, there is a list of operations that are prohibited to be carried out using banknotes - we have given some examples above. However, as some lawyers note, entrepreneurs, at the same time, have an excellent chance to avoid responsibility for such procedures.

The fact is that the statute of limitations regarding precedents with violation of cash transactions is only two months. It is unlikely, experts say, that inspection bodies monitor the company so closely that they are guaranteed to reveal possible violations. The issuance of penalties after the fact, lawyers believe, is illegal. But experts still do not recommend entrepreneurs to use this feature of the legislation relating to cash payments.

Any economic activity that is carried out is not complete without various financial transactions associated with the settlement, both between business entities and between individuals. Such calculations are clearly regulated by the current legislation, and there is a certain limit. In order to find out what the settlement limit is between a legal entity and an individual, you should familiarize yourself with this publication.

Settlement participants

It's no secret that for the purchase of various goods, services and works, it is necessary to carry out calculations. Participants in such operations are legal entities, individuals, as well as individual entrepreneurs. They can make mutual settlements among themselves in national and foreign currencies. State bodies, which are called upon to monitor the correctness of the payment of taxes, in order to minimize tax evasion, establish various restrictions. They are expressed in various restrictions.

It is important to know that various state bodies are also involved in the settlement, and are legal entities, despite their specific position. But if you carefully look at the order of various settlements between them and individuals, you can understand that they all go through only banks that are selected by a special tender procedure.
There are two ways to make these payments:

conducting cash payments;
carrying out non-cash payments.

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

Business entities include individual entrepreneurs and legal entities.

Settlement limits

The Central Bank of our country has set some restrictions on settlements. For 2019, they amount to 100,000 rubles. This is due to the fact that to limit the circulation of cash, and thereby track 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 settlement 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 get away from the above restriction, several agreements are concluded, according to which the amount exceeding the established limit is divided into several parts that do not exceed 100,000 thousand. Such mutual settlements are risky, and can lead to the imposition of various financial sanctions by the tax authorities, and it will be difficult to justify one's case even in court. In 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 business entities, but also as ordinary citizens who buy various goods for their needs, order services and works 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 by state bodies that oversee tax legislation. You can even apply for legal assistance and involve qualified lawyers who can subsequently protect you from various penalties.

An individual entrepreneur is a subject of entrepreneurial activity, and participates in various business transactions on an equal basis with legal entities. They have the right to open their bank accounts, keep a cash book, that is, have a cash desk, 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 business entity. 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 conclude that the features of mutual settlements between individual entrepreneurs and individuals will be as follows:

between the physical entity and the individual entrepreneur, mutual settlements will occur only in cash, this does not contradict the rules established for 2019;
such a calculation can be carried out both by paying in cash, and through banking institutions, through a plastic card.

When making settlements between a physical entity and an individual entrepreneur in cash, according to the requirements that are established for 2019, funds must be received at the cash desk, and then capitalized by the individual entrepreneur, by entering them in a 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 included in the report for subsequent taxation.

It is important to know that there are no restrictions (limits) between 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 such 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 the restriction of cash transactions. From this we can conclude that, as in the case of individual entrepreneurs, mutual settlements between individuals and legal entities are not subject to restriction (limit). The government has not set 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 account of a legal entity.

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

As mentioned above, legal entities and individual entrepreneurs act as business entities, so the rule for 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 legal entities and individual entrepreneurs act as subjects, the limiting amount of cash with which they can be settled among themselves should not exceed 100,000 rubles. Such calculations can take place as follows:

up to 100,000 rubles, when the 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 the limit begins to operate.

Which payments are not covered by 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 the settlement limit between business entities. This may be in the following cases, which are set for 2019:

when wages are paid to employees of legal entities or individual entrepreneurs;
in the case of making various payments and accruals that are of a social nature, where payment for hospital 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 spending funds that will be spent on the personal needs of the merchant, on one condition if this payment is not directed to carry out his commercial activities.

You need to understand that all the risks associated with violation of 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 maintained for 2019.

From a legal point of view, an assignment agreement provides for a legal operation related to the fact that the debt of a legal or natural 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 the new creditor, a special agreement is signed for the assignment of the right to claim the debt to the new creditor;
after that, the debtor is notified in writing about the transfer of the debt, and from that moment the new creditor has a legal basis to demand the debt.

The debt itself can be expressed in terms of money or things, but from the point of view of accounting, any thing that acts as a debt must be translated into a monetary equivalent, that is, have a value. Based on this, we can say that the debt, without fail, is subject to the calculation limit set by the Central Bank of Russia.

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

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

These debt payment rules also remained in 2019.

Speaking about the introduced restriction on cash settlements between various business entities, we can conclude 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 business entities.

No related entries found.

The civil legislation of the Russian Federation provides two types of payments between partners: non-cash and at the expense of cash. Moreover, the latter type is subject to fairly strict control by the state. Such control is exercised by the Central Bank of the Russian Federation (CBR) through commercial banks.

In this case, we are talking only about settlements between companies and individual entrepreneurs. The movement of cash between citizens who do not have any legal status is not limited by regulations.

Definition

Financial legislation last year already took the initiative to set a limit on the amount of cash that individuals can use to settle both with each other and with organizations and individual entrepreneurs.

The State Duma, however, has not yet considered it, so in 2018 there are no restrictions for this category yet.

All legal entities in their activities are required to be guided by the provisions of the Directive of the Central Bank of the Russian Federation No. 3073-U. That is, the rules of this Ordinance apply to partnerships.:

between companies;
between a company and an individual entrepreneur;
between individual entrepreneurs.

If the company or individual entrepreneur has entered into an agreement with physical. person, then the Instruction of the Central Bank of the Russian Federation in such cases does not apply.

Maximum

The maximum amount that legal entities can transfer in cash should not exceed 100,000 rubles. Moreover, this maximum applies to both the transmitting side and the receiving side.

True, if the bank establishes an offense, then only the party accepting cash will be punished. Although there is arbitration practice, indicating that the tax authorities managed to hold both counterparties liable. The limit also applies to foreign currency, the amount of which is determined at the official rate.

It should be noted that this limitation is determined by one contract. For example, if a company has entered into several agreements with one counterparty, then it can pay in cash within one hundred thousand rubles for each agreement.

Wherein the type of contract does not matter.. It also does not matter how long it is concluded, i.e. the limit is determined for the entire period of its validity, even if it exceeds a calendar year. You cannot pay in cash various penalties that have arisen under the contract if the specified maximum has already been reached.

Minimum

There are no minimum limits for cash settlements between legal entities in the legislation. Each organization independently makes such a decision, based on the terms of the transaction and economic feasibility.

Amount limit when settling in cash, it is not calculated if the legal entity:

interacts with the Central Bank of the Russian Federation;
pays taxes, social security contributions or customs duties;
pays off a bank loan.

Organizations cannot independently dispose of the proceeds received in cash. The Directive under consideration No. 3073-U contains a direct ban on spending money from the cash desk of the enterprise, which was received as payment for goods (work or services) or in the form of insurance compensation. That is, the company cannot use its cash immediately after it arrives at the cash desk.

To do this, she first needs to transfer them to her bank account, and then withdraw them back to the cashier. At the same time, the legal entity must inform the bank for what purposes the funds will be spent and, possibly, provide a package of supporting documents. The exceptions to this requirement are the following situations:

payment of wages or social benefits, for example, sick leave;
payment of invoices for goods (works, services) necessary for the implementation of the main activities of a legal entity;
issuance of amounts to employees of the company according to advance reports;
if legal the person is an individual entrepreneur, then he can take the amount from the cash desk for his own purposes, even if they are not related to entrepreneurial activity;
other situations stipulated by the Directive of the Central Bank.

By the way, if the company is a credit institution, then it can spend its cash from the cash desk without restrictions.

Some companies, where a significant proportion of settlements are made in cash, are trying in various ways to bypass the hundred thousandth limit. For example, to conclude additional agreements to the contract and transfer money within the framework of these agreements.

Banks, checking the legitimacy of cash payments, first of all check such transactions. Finding the excess of the maximum threshold for all additional. agreements within a single contract, they penalize companies.

Sometimes partners conclude not one contract, but several of the same type. In such a situation, you need to be very careful, because. inspectors may decide that this is a way to avoid cashless payments. Contracts should still differ from each other in the amount, the subject of the contract, and the period for fulfilling obligations.

The most effective way is the implementation of one-time deliveries, without formalizing contractual obligations, because in this case the limit is calculated for each invoice.

Maximum limit for cash payments does not apply in the following situations:

the company provides employees with wages, temporary disability benefits and other similar payments;
the company makes settlements with citizens;
the company issues cash to its employee who is going on a business trip, or according to an advance report.

In the latter situation, it must be remembered that more than one hundred thousand rubles can be issued under the report only if the employee does not pay with their help for goods, work, services under contracts that were concluded by him on behalf of the company by proxy.

As you can see, the restrictions on cash payments are quite strict. Banks closely monitor them, requiring companies to provide a lot of additional documentation that would directly or indirectly confirm the purposeful nature of spending money.

Here it should be recalled that the penalties for exceeding the maximum amount are quite significant. The party to the transaction that received the funds is subject to administrative liability.

The penalty for the company is set at up to 50000 rubles. In addition, a fine can be imposed on the head of the company who committed such a violation. Its size is limited to five thousand rubles.

The statute of limitations for fraudulent claims is 2 months, i.e. if the bank found violations after the expiration of this period, then the company is not subject to administrative liability.

The control procedure itself is entrusted to commercial banks, which are entrusted with the functions of requesting additional information on transactions. Of course, the bank is not officially an inspecting body, and the company may refuse to comply with its requirements. However, in such a situation, it will be without banking services and, therefore, will not be able to carry out its activities.

Banks take a responsible approach to checking cash payments, because, in turn, they are controlled by the Central Bank of the Russian Federation, which can deprive them of their license.

Individual entrepreneurs are subject to special control. Not least due to the fact that they are allowed to take cash from the cash register without restrictions.

The question naturally arises: Why is such strict control over cash flow necessary?

The official position of the state, represented by the Central Bank, suggests that such control is necessary to combat corruption schemes, with unscrupulous individuals involved in the cashing of funds obtained illegally. This is especially true at the present time, when terrorist activities have intensified.

However, do not forget about the financial component. Depositing cash from the cash desk of the enterprise to the current account in the bank, and also, on the contrary, transferring money from the current account to the cash desk, is a non-free service for companies. Moreover, in recent years, the percentage of commission for receiving and issuing cash has increased.

The news release regarding the cash limit in Russia is presented below.

Making cashless payments is quite convenient and relatively fast. This does not require additional time spent on preparing banknotes, their design and other features of working with cash. But in the process of work of small entrepreneurs, individual entrepreneurs, situations very often arise when it is unprofitable to transfer funds by bank transfer. This is due both to the amounts of transactions and to the counterparties to whom payment is made. Therefore, in such cases, it is better to choose cash settlement for IP. 2019 was no exception when it comes to this type of relationship. Each individual entrepreneur who plans to carry out this type of calculation should be guided by the limits established by the regulations of the Russian Federation, as well as the rules for their conduct, including withdrawals from accounts.

Fundamentals of cash payments

The legislation of the Russian Federation does not prohibit the settlement of individual entrepreneurs with legal entities or individuals in cash. This norm is represented by Article 861 of the Civil Code of the Russian Federation. In addition, all cash settlements between individual entrepreneurs and LLCs or other legal entities are regulated by the Central Bank of Russia, which issued Decree No. 3073-U under the name, which indicates its essence, “On the provision of cash settlements” on 07.10.2013. Its rules are valid in 2019. It includes several points that define the relationship between individual entrepreneurs, LLCs, as well as other individuals, in the process of cash settlements.

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

settlements, one of the parties of which is the Central Bank itself;
when settlements are made to support banking operations;
during the payment of customs duties;
making wage payments, as well as other social payments;
issuance of funds to IP employees under the report;
withdrawal of cash by an entrepreneur from his account for personal purposes that do not relate to the conduct of entrepreneurial activities.

Any settlements that an individual entrepreneur makes with individuals are not subject to control. But at the same time, payments between the entrepreneur and the LLC cannot exceed the amount of 100 thousand rubles under one contract. This rule has been in force for several years and will continue to be relevant today.

Cash Restrictions

That is, the Decree, which controls this area of settlements, introduces a system of restrictions on the use of cash during settlements between businessmen:

by amount;
according to the purpose of payment.

Amount limit

If we talk about the amount, it has already been said that in this option, an individual entrepreneur can make any settlements between an LLC or other forms of legal entities, not exceeding the 100,000th threshold under one contract.

There are several features of this limit:

the duration of the restriction is not determined by a clear period of validity of the contract, but has a permanent effect in relation to a specific contract;
all parties to the relationship must adhere to the limit, namely the contract under which this settlement limit is established;
You must be careful when signing the lease agreement, as well as specifying the terms of payment in it. It often happens that real estate is rented out for a long period. This situation leads to the fact that the total amount of the payment is quite large. Some landlords require payment for the entire rental period. But in this case, the limits of the Central Bank must also be met. Therefore, if an individual entrepreneur needs to use real estate for a long period, then he will have to sign several contracts in which the amount of cash settlement will not exceed 100 thousand rubles;
do not confuse the limit on the amount per contract with the daily limit. During the day, IP can be settled with dozens of different partners, including in cash, for any amount in general. The main thing is that under one contract, payment should be only 100 thousand rubles.
if the amount of the agreement is already set at the maximum limit established for cash payment in the agreement between the individual entrepreneur and the LLC, then the calculation of additional obligations, such as a fine for a penalty, a penalty fee or others, cannot be paid. To do this, you will have to draw up another contract between them or take this possibility into account initially.

In case of non-compliance with the cash settlement limit between individual entrepreneurs and LLC or other legal entities, if this fact is revealed, they will be fined in the amount of 4 to 5 thousand rubles. This rule is set out in Art. 15.1 of the Code of Administrative Offenses of Russia.

When making settlements in cash in 2019, an individual entrepreneur must also remember that the goals where the money will be sent should also be within the framework of regulations:

payments to hired workers, which are provided for by the Labor Code of the Russian Federation;
accountable money that is provided for paying for the services of an employee;
insurance claims settlements;
personal expenses of individual entrepreneurs that are outside the business;
settlement between contractors for goods or services rendered to them;
moneyback - refunding money to customers for goods that do not meet the declared quality;
conducting banking operations.

In addition, the Decree highlights a list of types of IP activities that can be paid only after depositing cash to the cash desk, the withdrawal of which was carried out from a bank account:

all payments related to the registration or repayment of the loan;
intraorganizational work;
gambling.

Such a rule leads to the loss of a certain amount of commission at the bank, which is set by the tariffs for cashing out from the account, but will save thousands on fines for failure to comply with the Decree of the Central Bank.

Limitation video: accountant's opinion

All transactions that are related to cash settlements between individual entrepreneurs, as well as LLC or other legal entities, in any case, must be registered and carried out in accordance with the norms of the legislation of the Russian Federation.

There are several ways to make cash payments:

using cash registers, cash registers.
using BSO, strict reporting forms, which are used instead of cashier's checks. But their issuance is allowed only by those individual entrepreneurs who provide services to the population. BSOs themselves do not have a strict form, but only a list of details that must be indicated in it. The entrepreneur independently creates his own strict reporting form for use in his business. It is worth noting that they must be developed exclusively in specialized programs and printed in a typographical way. In standard applications, it is forbidden to create BSOs.
without the use of cash registers and any documents, which is allowed in exceptional cases, for individual entrepreneurs in accordance with the list of paragraph 2 of article 2 of 54-FZ. These are entrepreneurs who have a special specific activity, and are also located in practically inaccessible places.
without the use of cash registers, which is allowed for individual entrepreneurs who are on UTII or the patent taxation system. They are allowed to issue receipts to their customers for cash payments with all the details of the entrepreneur.

It is these methods that have the right to use individual entrepreneurs to accept cash when settling with their customers.

Contract limits

It is worth noting that for individual entrepreneurs who fit into the limit of 100 thousand rubles under agreements with individual entrepreneurs, LLC and other legal entities, they may not open a bank account. But still, if an entrepreneur has daily settlements under several contracts for significant amounts, then it is better to use a bank transfer.

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

under an additional agreement - this document is an addition to the main contract, that is, the option to conclude additional agreements for the entire amount is not allowed. Such actions will be accompanied by the imposition of an administrative fine.
under the same type of contracts, which involves the opening of several identical contracts for operations that require a calculation of more than 100 thousand rubles, that is, splitting the amount. In this case, the control authorities also have the right to impose a fine. But there is a way out, which involves the execution of several contracts in one direction, but indicating different characteristics. For example, quantity, volume, delivery time and others. In addition, if there is a need to draw up such contracts, then it is better to carry out settlements for each of them in different periods so as not to arouse suspicion and not lead the employees of the control bodies to the need for verification by such actions.
without concluding an agreement, which involves the work of an individual entrepreneur, as well as cash settlements on invoices and after the actual shipment of goods. The legislation of the Russian Federation in this version implies a limit of 100 thousand rubles for each invoice.
For long-term contracts - regardless of the validity of the document, the limit is set in the amount specified by the norms 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 indeed, when there is a need for frequent settlements with counterparties, the total amount of which exceeds 100 thousand rubles, then opening a bank account and transferring funds through it will be much easier and more reliable.

In any case, the conduct of all types of transactions must be supported by a document, therefore, in the case of a large number of contracts for cash settlements, you will have to spend a lot of time on paperwork, which are automated during cashless payments.

In addition, some cash payments require mandatory crediting to an account with a banking institution in order to later withdraw and pay them. This situation once again confirms that cash must be used only within the limits. If the entrepreneur is large, then even with a withdrawal fee, it will be more profitable for him to open an account and work by bank transfer.

Cash settlements may not be applied to all transactions. So you have to open a bank account.

In all cases of violation of the IP, he acts as a responsible person who is held liable, as well as a fine in the amount of 4 to 5 thousand rubles. Moreover, it does not depend on the amount of the transfer. The scope of fines in 2019 is clearly indicated. Their step is not so big, so those who will carry out small cash transactions without adhering to the limit norms will be very unpleasant to pay this amount to the country's budget due to the small amounts of contracts.

No related entries found.

Settlements between individual entrepreneurs and individual entrepreneurs in cash imply the application of a limit of 100,000 rubles for each transaction. Entrepreneurs in 2019 are exempted from the annual establishment of a cash limit at the end of the day in monetary terms, as well as maintaining a book of accounting for expenses and income. However, the absence of such a tool deprives the manager of the opportunity to analyze the cash flow. What will happen if you set a limit and continue to keep a cash book can be found in the material of this article.

The procedure for conducting cash transactions of IP

Every firm and organization is required to have a cash register. Procedures related to the storage of cash, acceptance, issuance of reports and other needs are related to cash procedures.

For the implementation of cash settlements, a specially trained employee is accepted into the staff for the position of an accountant-cashier. He bears financial responsibility and performs the functions in accordance with the job description adopted at the enterprise, and is also responsible for violating cash discipline by collecting a fine.

Conducting cash transactions in 2019 using cash is controlled on the basis of the decree of the Central Bank of Russia number 3210-U.

According to the aforementioned document, an individual entrepreneur has the right not only not to set a limit on the cash balance at the cash desk, but he can also choose the terms for depositing cash at a banking institution.

Individual entrepreneurs are exempted from maintaining a cash book and the mandatory preparation of PKO (receipt cash orders) and RKO (expenditure cash orders). Legislation allows this approach to cash flow. But, if an entrepreneur has employees, then it is in his interests to secure his finances from possible abuse of official position of employees.

Keeping records without documents requires supporting documents in the form of strict reporting forms and a Z-report (if cash registers are used).

According to the law, the proceeds received by the cashier can be spent for such purposes as:

Moreover, the current restriction on the amount of cash established by law does not apply to the above operations.

The limit in 2019 remains the same, that is, for a specific cash settlement agreement for individual entrepreneurs, an amount of no more than 100,000 rubles is set.

Cash payment limits

The maximum cash settlement with individual entrepreneurs under one agreement is an amount not exceeding 100 thousand rubles. It is worth considering the information that if the transaction is concluded in a foreign currency, then the limit is equal to the same amount of 100 thousand rubles when converted to the national currency.

This restriction applies to cash transactions between:

legal entities (LLC);
organization and entrepreneur (IP);
IP payments.

The application of the rule for making cash payments does not apply to individuals (citizens), payments to them can be made without restrictions. But even here there are some peculiarities.

Nuances when concluding an agreement between the parties:

If the contract for any reason was concluded in the amount of, say, 700 thousand rubles, then the party acting as the buyer can still pay in cash only 100 thousand rubles. The remaining amount in the amount of 600 thousand rubles must be transferred to the supplier's current account (non-cash payment).

Do not try to bypass the limit with the help of an agreement to the main contract. For example, an agreement is concluded in the amount of 60 thousand rubles, after which an additional one is created. an agreement for the amount of 50 thousand rubles, as a result, the transaction is equated to the amount of 110 thousand rubles, and this is already an excess of the limit by 10 thousand rubles.

Since the agreement is an addition to the main contract, this operation is a direct violation, for which the entrepreneur who applied this method will be punished in the form of a fine.

When you can not think about the limit

From the text of the decree of the Central Bank, one can single out the nuances that give the right to carry out operations under one agreement without a limit on the duration and number of operations.

Situations in which cash settlement between sole proprietorships and LLCs may exceed the established amount limit:

the entrepreneur has the authority to take the required amount of money from the cash desk for personal needs (drawing up an agreement for such operations is not required);
a contract for a large amount can be paid in cash in the amount of up to 100 thousand rubles, the rest is carried out through a bank account;
several contracts can be concluded simultaneously, but the monetary value of the transaction of each of them should not exceed the limit value.

The instruction from the Central Bank of the Russian Federation contains an extended set of rules for settlements between individual entrepreneurs and legal entities. Despite the rather rigid framework in which entrepreneurs find themselves, there are still a number of cases when cash payments are exempted from the supervision of the Central Bank.

Namely:

payment for customs duties;
bank transactions;
issuance of money under the report to hired employees;
social payment and repayment of wage arrears;
monetary relations with the Central Bank of the Russian Federation;
needs of a personal plan for an entrepreneur.

With regards to the limit under one agreement, according to a number of decisions, the restriction can be circumvented by breaking one agreement into several. The main thing is that the dates do not coincide, and it is best to divide not only the total amounts of transactions, but also the nomenclature into categories.

The cash limit is valid regardless of the contract expiration date. And this means that it is impossible to pay fines that have arisen in case of underdelivery, violation of the deadline, etc. Since obligations in the amount of 100 thousand rubles were repaid, and cash payments in excess of this amount are recognized as a violation.

Purpose restrictions

There are a number of restrictions when an individual entrepreneur can conduct a cash transaction in cash only after withdrawing them from a bank account.

These include:

payments on credit obligations or execution of a loan agreement;
settlements on transactions related to gambling;
expenses for the needs of the enterprise.

Despite some advantages of the method, it has significant disadvantages. For receiving money through the cash desk of the bank, the entrepreneur incurs the costs of paying commission expenses. But all the same, the businessman is protected from a fine, since such operations are not recognized as a violation by the decree of the Central Bank.

It is worth paying special attention to the amount of cash under the report. With Russian citizens who are recognized as individuals and do not conduct entrepreneurial activities, there is no limit on cash settlements in 2019. An employee can even be given a sum of money in the amount of half a million.

But, if an employee makes purchases on behalf of an entrepreneur with another individual entrepreneur or LLC by proxy, the limit must be observed in the manner prescribed by law. For the reason that a transaction of this nature is not concluded from an employee, but from an entrepreneur on the basis of a certified document.

Purchases at retail outlets in the person of an employee do not limit the amount of cash for which an individual can purchase goods.

There is also a nuance between legal entities and individuals when cash must be issued from the cash desk after direct withdrawal from the company's current account.

These include:

lease relationships;
repayment and/or issuance of loans and interest accruals on them;
all transactions with securities.

Before issuing large sums to your employees under the report, it would be useful to familiarize yourself with the current changes in the legislation.

Penalties for violations

Upon violation of the limit, the tax office has the right to fine both parties (buyer and seller), since according to Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, the payer and the recipient are equally liable for the violation.

Penalties are imposed according to the following criteria:

Organizations represented by legal entities risk saying goodbye to a sum of money in the amount of 40,000 to 50,000 rubles.
Entrepreneurs and officials have the opportunity to pay from 4,000 to 5,000 rubles for a violation.

Entrepreneurs may incur the same costs when the cash balance at the end of the day is more than the established limit approved by the order of the enterprise. But, the law for individual entrepreneurs allows you to cancel the cash limit in accordance with the instructions of the Central Bank of the Russian Federation of March 11, 2017.

The expenditure of cash for unforeseen needs that need to be handed over to the bank is a violation of cash discipline.

Attention! In this matter, the court almost always takes the side of the Federal Tax Service.

The period during which you can worry about the application of punishment for this type of violation is 2 months from the date of signing a specific agreement.

The main rule. In order not to fall for unforeseen fines, it is necessary to carefully study all the clauses of the contract before signing it. The most common reason for violation of the limit is the accrual of fines and penalties in contractual relationships that have already been closed, taking into account the cash settlement limit of 100 thousand rubles.

Every businessman with hired employees must strictly observe the cash order, and it is advisable not to stop keeping a book of expenditure and income orders.

This approach will ensure the order of work with cash in the conduct of the internal activities of the enterprise and maintain mutual understanding with the staff. Do not forget to set a limit at the end of the reporting day every year and timely hand over all proceeds in excess of the established limit to the bank. For individual entrepreneurs, setting an annual limit is not mandatory; a businessman can keep at the cash desk as much cash as he needs. The restriction can be set solely for the analysis, but it is not necessary to comply with it.

In cases where you can not think about the limit, you also need to be careful, since each softening in the amount of cash settlements has its own nuances and features.

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