Settlement of a legal entity with an individual in cash. Settlements between legal entities and individual entrepreneurs in cash

Despite the fact that the definition of "settlements" in the CCP law changed last year, the question of whether a company needs to use a cash register when "paying out" money is still vague. It should be noted that there are practically no official explanations from fiscal officials (isolated cases of letters and interviews from territorial inspectorates are rather an exception), from which we conclude that officials prefer not to touch on this topic.

In this article, we will figure out whether it is necessary to apply CCP if companies or entrepreneurs settle among themselves. And if necessary, to whom.

Cash register equipment is used organizations and individual entrepreneurs in their implementation calculations, with the exception of cases established by law (clause 1, article 1.2 of the Federal Law of May 22, 2003 N 54-FZ).

In the new version of Federal Law N 54-FZ, calculations are, among other things, acceptance (receipt) and payment Money cash and (or) non-cash for goods, works, services.

Wherein CCT does not apply in the implementation non-cash payments between organizations and (or) individual entrepreneurs, with the exception of calculations carried out by them using electronic means of payment with its presentation(Clause 9, Article 2 of the Federal Law N 54-FZ). The law does not establish any restrictions on the period of application of this rule.

Thus, if you have received payment through the bank by payment order from an organization or individual entrepreneur, there is no obligation to apply the CCP by virtue of the direct norm of paragraph 9 of Article 2 of the Federal Law N 54-FZ. Even if the payment was made through the client-bank, no electronic means of payment was presented. This applies to both advances and payment for already sold goods, works, services.

If there are calculations cash or corporate card(i.e. ESP with its presentation) - need to apply CCT. For example, you pay the entrepreneur in cash for the work he has done to repair the office - in this situation, the entrepreneur will generate a cash receipt.

With the use of cash registers by the second party (when paying cash, etc.), the situation is controversial and until the regulatory agencies have developed their official position (we will talk about this below).

Incidentally, we recall that cash payments between companies and entrepreneurs are limited by a limit - no more than 100 thousand rubles under one contract, and the received cash proceeds can be spent for strictly defined purposes (clauses 2, 6 of the Bank of Russia Directive of 07.10.2013 N 3073-U “On cash settlements”).

Details of the cash receipt and information about the buyer

In relation to the situation under consideration, we would like to draw your attention to the fact that for a year now cash receipt has the status of a primary accounting document(Article 1.1 of Federal Law No. 54-FZ as amended by Federal Law No. 290-FZ of July 3, 2016).

We also note that entrepreneurs are exempted from accounting (clause 1, clause 2, article 6 of the Federal Law of December 6, 2011 N 402-FZ "On Accounting") and has the right not to draw up cash documents(PKO and RKO) and not to keep a cash book (clauses 4.1 and 4.6, clause 4 Instruction of the Bank of Russia dated 11.03.2014 N 3210-U).

Although an entrepreneur must document the income he receives with primary documents, however, which documents will confirm this, the legislation does not strictly regulate.

For the entrepreneurs themselves, a cash receipt is sufficient to be used as a primary document and the basis for recording revenue in accounting, even if the entrepreneur does not draw up cash documents, guided by clause 4.1 of Bank of Russia Ordinance N 3210-U.

Therefore, a situation is quite acceptable when an entrepreneur, when receiving cash, will issue only a cashier's check, without a receipt for PKO. And here the question arises: how can the paying company reflect this in its accounting? Will a cashier's check be enough?

General requirements for primary documents and their details are established by Article 9 of the Federal Law of December 6, 2011 N 402-FZ. Mandatory details of a cash receipt are established by clause 1 of Art. 4.7 of Federal Law N 54-FZ.

Both participants are indicated in the primary documents that draw up the facts of economic life with the participation of two parties. And the primary document, as a rule, is signed by both parties (as an example of an exception, a notice of offset of counterclaims or debt forgiveness, where the law allows for unilateral expression of will).

Thus, assigning the status of a primary document to a cashier's check is "forced" in nature, and in practice the possibility of using it as such is still limited.

From July 1, 2019 in a cash receipt generated in the course of settlements between organizations and / or entrepreneurs using cash or presenting electronic means of payment, you will need to specify:

• buyer's name(client) (name of the organization, full name of the entrepreneur);
• Buyer's TIN(client);

• information about the country of origin of the goods (when making payments for the goods);
• excise amount (if applicable);
• registration number of the customs declaration (when making payments for goods) (if applicable).

Amendments were made by Federal Law N 192-FZ (Article 4.7 of Federal Law N 54-FZ is supplemented by clause 6.1.).

It should be noted that the Federal Tax Service, by Order No. ММВ-7-20/207 dated April 9, 2018, expanded the list of cash receipt details by including information about the buyer:

The department has determined the procedure for their use: the details “recipient (buyer)” (tag 1227) and “TIN of the recipient (buyer)” (tag 1228) are included in the cash receipt (SRF) in cases established by the legislation on the use of cash registers, which means they will only work from July 1, 2019.

Note that for settlements with individuals, not having the status of an individual entrepreneur, details "buyer (client)" (tag 1227) and "TIN of the buyer (client)" (tag 1228) not used.

For non-cash payments between companies and entrepreneurs, but when ESP is not presented, they are also not used. Therefore, it is too early to talk about the use of a cash receipt as a full-fledged replacement for the primary document.

Who should use CRE and generate a check for settlements between organizations and entrepreneurs

Let's go back to the situation where you pay in cash to the entrepreneur completed office renovation work.

Since the calculations include both reception (receipt) and pay cash or non-cash for goods, works, services, then such a concept of settlements involves the use of cash registers by organizations and entrepreneurs in the case when they not only receive payment from individuals, but they themselves buy goods, works, services.

However, formally, the obligation to apply CRE is assigned by law to the person (user) who makes settlements with the buyer (client), while Federal Law N 54-FZ does not specify who is meant by the buyer (client) (clause 1, article 4.3 of Federal Law N 54-FZ).

If we turn to the legislation as a whole, then the situation with the “buyer” is more or less defined (Article 454 of the Civil Code of the Russian Federation on the contract of sale). There is no clear definition of a “client”, however, it refers to a person who is a customer of certain services (customer in a freight forwarding agreement - Article 801 of the Civil Code of the Russian Federation, initial debtor in a factoring agreement - Article 824 of the Civil Code of the Russian Federation, account holder in a banking service agreement - Article 845 of the Civil Code of the Russian Federation, etc.).

In connection with the adoption of Federal Law No. 192-FZ of July 3, 2018, the rules for the use of cash registers in settlements established by Federal Law No. 54-FZ are now also applied for tax purposes, as well as ensuring the established procedure for the circulation of goods. This makes it possible to extend to legal relations regulated by Federal Law N 54-FZ, the rules governing tax legal relations. In the Tax Code, a “client” refers to a client of a financial market organization - a person who has concluded an agreement with a financial market organization providing for the provision of financial services (clause 3 of article 142.1 of the Tax Code of the Russian Federation), which also does not clarify the issue of using CCP.

If we follow the literal interpretation, then in the situation we are considering buyer is a legal entity or entrepreneur - the buyer of property, or the customer of works, services. And the person who makes the calculations, and accordingly CCP user, - seller or performer.

In our opinion, according to the current version of Federal Law N 54-FZ, a payer that is a company or entrepreneur does not have an obligation to use cash register equipment in settlements with legal entities or entrepreneurs when purchasing goods, works, services from them.

Individual cases when CCP is used when paying out funds and we can talk about settlements with a “client” are established directly in Federal Law N 54-FZ. This is:

• payment of funds in the form of winnings when carrying out activities for the organization and conduct of gambling;
• payment of funds in the form of winnings in the course of organizing and conducting lotteries;
• the provision of loans to pay for goods, works, services (including the provision of loans to citizens by pawnshops on the security of things belonging to citizens and activities for storing things).

Also, there are no questions about the use of CCP by the seller when returning the advance payment and / or advances to the buyer.

In other situations, the issue of applying CCP when paying by legal entities and entrepreneurs of funds for the goods they purchased, services rendered to them, work performed is not regulated by law.

It should be noted that so far the fiscal authorities do not insist on its application when companies or entrepreneurs pay money to each other (although there are isolated explanations from tax inspectorates, and in particular the Federal Tax Service of Russia for Moscow). In the comments from the tax authorities, the position was voiced that the introduction of information about the buyer (recipient) into the details of a cash receipt will just allow avoiding the use of cash registers by both parties of settlements and the formation of two mirror cash receipts. But as we said above, these details will only work from July 1, 2019, and not in all cases of settlements (but only in cash settlements or with the presentation of electronic means of payment). So the situation remains suspended.

If you follow a cautious approach and use cash registers when settling accounts with companies and entrepreneurs, a cash receipt is generated for each payment with the attribute “3” - expense (tag 1054).

Purchase of goods by employees in the interests of the company

As for situations when a company purchases goods, works, services through their employees(accountable persons) who do not identify themselves as a representative of the company, questions are mostly due to confusion in their identification.

If the accountable person makes purchases without a power of attorney from the company (or the entrepreneur does not report his status), then the seller should apply the CCP in the same way as with an ordinary individual buyer. He simply has no other option. The accountant in such a situation is not obliged to use a cash register, since he enters into a relationship with the seller in the status of an ordinary individual (and it would be absurd - if there are many accountants in the company, it is too expensive to purchase cash registers for each, it is difficult to control their use, and discipline employees is another task ).

Subsequently, the employee reports on the funds spent, draws up an advance report and attaches to it a document issued to him by the seller (cash receipt, BSO when purchasing services, or a sales receipt if the seller uses PSN).

At the same time, the employer does not have the obligation to apply CCP - he either issues an advance to the accountable, or reimburses the funds spent by him in the interests of the company. These actions do not apply to calculations in the terminology of Federal Law N 54-FZ.

Payment by a third party

In economic practice, it is not uncommon for a payment to be made not by the debtor himself, but by another person (Article 313 of the Civil Code of the Russian Federation). The question arises - to whom should the seller give (or send) the cashier's check? Moreover, if for the settlements of individuals the issue is usually not so critical, then in the settlements of companies and entrepreneurs among themselves it is important.

Recall that a cash receipt is a primary accounting document generated in electronic form and (or) printed using cash registers. at the time of settlement between the user and the buyer (client), containing information about the calculation, confirming the fact of its implementation and meeting the requirements of the legislation of the Russian Federation on the use of cash registers (Article 1.1 of the Federal Law N 54-FZ).

CCP is applied at the place of settlement with the buyer (client) at the time of settlement by the same person who makes settlements with the buyer (client) (clause 1, article 4.3 of Federal Law N 54-FZ).

In accordance with paragraph 2 of Art. 1.2 of Federal Law N 54-FZ when making a calculation, the user obliged to issue cash receipt or strict accountability form on paper and/or in case of granting by the buyer (client) to the user, before the calculation of the subscriber number or e-mail address, send a cash receipt or a strict reporting form in electronic form buyer (client) to the provided subscriber number or email address(if it is technically possible to transfer information to the buyer (client) in electronic form to an email address).

Federal Law N 54-FZ does not specify who is meant by the buyer (client). Based on the general logic of the law, the buyer (client) for the purpose of applying CCP is the person who makes the payment and interacts with the seller (user). I.e one who is directly involved in the calculations. The seller must give this person a cash receipt in paper form (and in fact he has no other possibility), or send a check in electronic form to the subscriber number or email address that the payer will inform (note that the payer has the right to provide both his data and data another person, including the person for whom he pays).

Thus, the seller (user) gives the cash receipt in paper form to the person from whom he accepted the payment, or sends the check in electronic form to that subscriber number or e-mail address that the payer himself provided to the seller before the moment of settlement.

Since we are waiting for the expansion of the list of cash receipt details and the inclusion of information about the buyer in it, this issue will become relevant. So far, neither Federal Law N 54-FZ, nor the Order of the Federal Tax Service of 03/21/2017 N MMV-7-20 / [email protected], do not clarify this point. In our opinion, the check indicates the person who makes the settlement with the user. That is the actual payer.

So, when making settlements between organizations and entrepreneurs, it is necessary to use CCP if cash or a corporate bank card is used. In other cases, CCT is not required. The cash desk is used by the seller (executor, etc.). The obligation to apply CCP to the buyer (customer) does not apply.

Legal entities most often use non-cash settlements. This is due to the turnover. But sometimes it can be applied to payment and cash. What is the limit for cash payments for legal entities in 2019?

In commercial practice, legal entities mostly use cashless payments. This is more appropriate, since quite large sums are often spent on paying for goods or services.

At the same time, for cash payment, the costs of cash collection service or security become necessary. In addition, with cash payments, it is much more difficult to trace the reliability of accounting.

And, nevertheless, cash payments have a place to be. What is the maximum amount for cash payments determined in 2019 between legal entities?

Required Information

In the process of managing organizations with counterparties are calculated using a cashless settlement.

But the Civil Code allows economic entities to carry out settlements in cash, provided that this does not contradict the legislative norms.

The need for cash payment may arise in different cases. For example, the purchase of goods is a one-time purchase or an individual entrepreneur does not have a bank account.

Moreover, setting a limit for cash payments will not contradict in any way regarding the free disposal of one's own funds, since non-cash settlements are not limited in any way.

Restrictive norms on amounts of money for cash payment do not apply to transactions involving individuals, if they do not act as entrepreneurs.

It should also be noted that the cash settlement limit functions relative to one. According to the provisions of civil law, a contract is a documentary agreement involving two or more parties.

It regulates actions aimed at the definition, completion or change of current obligations and rights. Regarding contracts and cash payments, the following important nuances should be noted:

These rules are valid both in relation to organizations, and if cash payments are made between an organization and an individual entrepreneur. Restrictive provisions also apply to penalties, penalties or damages.

So if the agreement specifies the payment of an amount equal to the limit, but at the same time the legal entity must pay an additional penalty for delay, then the excess of the limit amount is paid by bank transfer.

Violation of restrictions on the amount of cash payments is considered an offense of an administrative type. Penalties are provided for both the organization and its leader.

What it is

Limit of cash settlements - a limit on the amount of money within which cash settlements between legal entities and individual entrepreneurs can be performed.

Its purpose is to limit the circulation of cash. A legal entity has the right to spend cash credited to their cash desk for paid services or goods, but subject to restrictions.

That is, the legal entity has the right:

• to issue wages to employees from the organizational cash desk;
• transfer money to the organization under the report;
• for cash within the established limit, purchase consumables necessary for the implementation of activities;
• settle with .

The cash settlement limit is valid only for legal entities and individual entrepreneurs. If one of the parties is represented by an individual, then the totality of the transaction is not limited.

Within the framework of one concluded agreement, settlements can only be performed in the amount not exceeding that designated by the Bank of Russia.

It says that individuals can pay in cash without limiting the amount.

Paragraph 2 of the same article states that legal entities and individual entrepreneurs can pay in cash, but they must comply with certain conditions. There is a strict limit for making cash payments between legal entities.

The cash limit does not apply to:

Initially, this settlement limit was set by the Directive of the Central Bank of the Russian Federation No. 1843-U dated 06/20/2007.

At the same time, the Letter of the Central Bank of the Russian Federation No. 190-T dated December 4, 2007 states that if several payments did not exceed the limit under the same contract, but the settlement limit was exceeded in the total amount, then this is a violation of a certain limit.

For violation of the settlement limit, penalties are provided for the legal entity and officials directly.

Maximum amount of cash settlements between legal entities

The maximum possible volume of cash settlements between legal entities has been established since 2007.

B defines the maximum allowable amount of cash settlement between organizations under one agreement.

The restriction applies in cases where transactions with cash payment are carried out between:

• organizations;
• individual entrepreneurs and organizations;
• individual entrepreneurs.

The limit for cash settlements between legal entities did not change in 2019, the maximum amount remained the same.

What is the limit set

In 2019, the cash limit remained unchanged. The maximum amount of cash settlements between organizations is one hundred thousand rubles for settlements under one contract.

In this case, it does not matter whether the amount under the contract is transferred in full or is given in parts. Exceeding the total amount even by a few kopecks is already recognized as a violation of the limit.

The main requirement when working with cash is reliable fiscalization. The Federal Tax Service should be able to easily verify that all due taxes have been paid on incoming funds.

When using non-cash payments, it is easy to track financial movements, all the necessary information is stored in bank databases. When accepting cash, information should be displayed in a different format.

In particular, files of fiscal memory of CCP or BSO (paper forms of strict accountability) are used for this. By law, with some exceptions, all organizations and individual entrepreneurs must use cash registers for cash payments.

An exception is the activity on or statement of the BSO. In addition, there are some types of financial transactions that are not included in the "trading" category.

An organization that is going to implement cash payments must meet the following criteria:

• Availability ;
• possession of resources for conducting activities on special warrants;
• the presence of an officially registered CCP.

Limitation period for breach of restriction

Liability in case of violation of the cash settlement limit implies a statute of limitations.

So, according to and liable, the subject can be held within a two-month period from the moment of violation.

At the same time, the Administrative Code does not contain a direct indication of which of the parties should be held liable. Judicial practice in this case is ambiguous.

In some cases, the courts decide to involve the person making the payment. But sometimes a court decision may establish liability for the party accepting a payment in excess of the established limit.

Penalty for exceeding the limit

If a legal entity or an individual entrepreneur exceeds a maximum of one hundred thousand rubles under one contract, then this is a direct violation of the established norms.

provides for a penalty for this offense:

Often, legal entities try to circumvent the law by splitting one agreement into several contracts. The law does not prohibit the conclusion of several contracts within one day.

However, the cash limit applies to each of them. However, here one should be guided by expediency, it is important that the essential terms of the contracts differ.

Otherwise, if the conditions are the same, the concluded contracts can be recognized as formal, and all the calculations made as carried out within the framework of one contract. And this will already be a violation of the cash limit.

In a foreign organization

Are there any restrictions on settlements with foreign companies? The law on the limit of cash payments is also applicable in the interaction of Russian companies with foreign ones, when paying in foreign currency.

At the same time, this rule is valid only if the foreign organization is located outside the Russian Federation. Within the country, all payments are made exclusively in Russian rubles.

If between IP and IP

Of the innovations in force for 2019, one can note such a circumstance that an individual entrepreneur has the right to withdraw proceeds from the cash desk in any amount.

For this, it is enough to draw up, using the wording "For personal needs."

But at the same time, the largest limit of cash payments remained unchanged and is equal to one hundred thousand rubles under one contract.

That is, an individual entrepreneur has the right to make a deal for any amount with other individual entrepreneurs, if he acts as an individual.

But when drawing up an agreement between an individual entrepreneur and an individual entrepreneur, cash settlement can be carried out exclusively within the established framework.

Between individual entrepreneurs, four methods of cash settlements are considered legitimate:

• using CCT;
• through the BSO;
• without documentation in cases established by law;
• in the absence of KKM in case of application or UTII.

In accordance with all individual entrepreneurs, they are required to use cash registers, and if cash is received at the cash desk, a cash receipt is required to be issued.

An individual entrepreneur has the right not to use KKM for cash payments if:

• the accountable amount is returned;
• returns interest-free;
• charitable assistance is received.

In all other cases, individual entrepreneurs in mutual settlements are required to comply with the norms established by law and not exceed a certain cash limit.

At present, the State Duma is considering a draft law on limiting the maximum amount of settlements between individuals in the amount of six hundred thousand rubles.

But so far, these standards have not been adopted and amendments to the Code of Administrative Offenses and the Civil Code have not been made. Consequently, the limit of cash settlements requires compliance only with the interaction of legal entities.

Transactions of legal entities with individuals are carried out without restrictions.

For cash settlements within the framework of one agreement between organizations, individual entrepreneurs and individual entrepreneurs, individual entrepreneurs and organizations, there is a limit of 100,000 rubles. In this case, the frequency and number of payments does not matter.

When the limit of 100,000 rubles DOES NOT need to be observed:

When dealing with individuals

With various payments to employees (salary, scholarship, etc.)

When issuing accountable funds to an employee, provided that he uses them, for example, for business trips or business needs.

But if an employee is paid with accountable money under contracts concluded by him by proxy on behalf of the organization, then the limit must be respected.

In general, if initially your activity involves conducting monetary transactions in amounts over 100,000 rubles, then, of course, it would be reasonable to use bank transfer. Next, we will consider several interesting situations related to compliance with the cash settlement limit.

1. ADDITIONAL AGREEMENT TO THE MAIN AGREEMENT

If you want to cheat and conclude additional agreements to the contract, believing that each such agreement will be considered a separate contract, and you will go beyond the limit of 100,000 rubles, then nothing will come of it - you will face an administrative fine.

2. LIMIT WHEN CONCLUDING SEVERAL SAME TYPE CONTRACTS

Very often, entrepreneurs, making one transaction, try to bypass the cash settlement limit by concluding several similar contracts. If your goal is clearly visible on the papers in this way to bypass the limit, then you are guaranteed a fine.

But you can avoid disputes with the tax. To do this, it would be reasonable, when splitting the contract into several contracts, at a cost not exceeding 100,000 rubles, to make distinctions for different volumes, types of goods, delivery times, amounts, and at the same time it is better not to carry out calculations simultaneously for such contracts.

3. LIMIT IN THE ABSENCE OF A WRITTEN AGREEMENT

A common practice is when the supplier issues an invoice for payment and then ships the goods to the buyer according to the invoice without drawing up an agreement between the parties in writing (the so-called one-time purchase and sale transaction). In such cases, the cash settlement limit is calculated for each shipment of goods, i.e. for one such waybill, the amount of goods cannot exceed 100,000 rubles.

4. LIMIT FOR LONG-TERM AGREEMENTS

The cash settlement limit under a long-term contract is still the same 100,000 rubles for the entire period of its validity. That is, if one-time deliveries of goods are made during the year, then the total amount of such deliveries should not exceed this limit.

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

What is the cash limit

The state, represented by the Central Bank of Russia, has set a limit on cash settlements. The normative act, on the basis of which the law determines the procedure for settlements, is the Instruction of the Central Bank of the Russian Federation dated 07.10.2013 No. 3073-U. This document replaced the Directive No. 1843-U of June 20, 2007, which was in force before it, with some significant changes made to it.

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

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

Limited Settlement Participants

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

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

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

SUMMARY: the table shows couples in whose employment relationship the cash limit is or is not mandatory.

nearest forecast

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

When can you not think about the limit?

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

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

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

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

IMPORTANT INFORMATION! The new edition of the Central Bank Directive has an innovation that plays into the hands of banks, but is not entirely pleasant for entrepreneurs. It is impossible to take cash from the cash desk for purposes not mentioned in a special list: first you need to transfer the proceeds to the bank, and then take the required amount from there. At the same time, the bank will receive interest for both operations, the state will receive additional control over the movement of funds, and the entrepreneur will receive another complication. However, "Dura lex sed lex" ("The law is harsh, but it is the law").

If the cash desk of an enterprise or an individual entrepreneur received amounts not from their current account, but from other sources (revenue, loans, return of unused accountable funds, etc.), then take cash from this money for settlements that are not included in the list of the Central Bank, not allowed.

Framework of one contract

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

A contract is a document about an agreement between persons (legal and / or natural) on certain actions designed to establish, terminate or change certain rights and obligations of the parties.

The amount of transactions for each such document cannot exceed 100,000 rubles, while the features of its conclusion are not taken into account.

1. Contract type. It doesn’t matter what the contract is about – about a loan, supply of goods, payment for services – the declared value for cash payment cannot be more than the limited one.
2. Terms of the contract. Even if the contract involves a long calculation, it is impossible to exceed the specified amount.
3. Frequency of payments. Installment or other cash payments, divided under the agreement into several parts, each of which is less than the limit, will not be valid if their amount exceeds 100,000 rubles.
4. Additional obligations. If the agreement has an additional agreement or obligations arising from it, for example, penalties, fines, penalties, compensations, they cannot be paid in cash if a limited amount has already been paid under this agreement.
5. Registration. One document or exchange of papers between the parties - it does not matter, the total obligations cannot be more than one hundred thousand in cash.
6. Calculation method. Will an authorized person bring the money, will they be issued at the box office - more than 100,000 rubles. "in one hand" is not issued.

Possible combinations

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

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

The violator will pay more

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

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

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

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

Legal entities can settle among themselves in two ways: cash and non-cash. From this article you can find out how settlements between legal entities take place in cash.

To begin with, it is worth noting the features of cash payments:

1. An organization that sells products or provides services is obliged to issue documents required by law to its customers. These can be sales or cash receipts, as well as strict reporting forms. Also, the transaction must be registered in the cash register mechanism, regardless of whether the client asked for a cash document.
2. Settlements between legal entities persons must be accompanied by registration of receipts. Also, organizations must maintain cash books in which all receipts and expenditures are recorded.

In accordance with the law, all companies and entrepreneurs must use cash registers. However, there are exceptions in which it is not necessary to use cash registers:

• They provide various services to the population, and instead of checks, they issue strict reporting forms to customers;
• Due to their location or due to the specifics of their activities, they can pay in cash without using cash registers;
• They are UTII taxpayers.

Learn more about strict reporting forms

As mentioned above, companies can issue strict reporting forms to their customers instead of checks. It is worth considering their content and features of their use.

The forms must contain all the necessary details specified in the regulatory legal acts. The specified details will directly depend on the specifics of the company's activities.

If the organization is engaged in the provision of services, the form must contain information in accordance with the classifier. The rules for the provision of services, the address of the company's website may also be prescribed.

The company can develop the form itself, there are no forms established by law. The exception is companies that provide services such as passenger transportation. For them, the form must be drawn up in accordance with the established format.

Forms of strict reporting can be issued both in paper and in electronic format. The main condition for the formation of forms in electronic form is that the software must ensure the protection of documents from use by third parties. Also, it is extremely important that the computers on which the forms are drawn up and stored must be sufficiently reliable. Forms of strict reporting must be kept in the organization for at least five years (both in paper and in electronic form).

Restriction on cash turnover

Recently, non-cash payments have become increasingly popular. However, in some cases, it is simply impossible to pay without cash, so you have to resort to cash payments.

The legislation of our country sets a limit for cash payments. The limit of cash settlements between legal entities in 2017 is no more than one hundred thousand rubles under one contract. However, this limitation does not apply to:

• payment of wages;
• Issuance of cash under the report.

The restriction applies in case of settlements between:

• Companies;
• Entrepreneurs and companies;
• Several entrepreneurs.

In the case when the contract is concluded for an amount of more than one hundred thousand rubles, it will be necessary to divide the payment into two parts:

• Pay a hundred thousand in cash;
• The rest of the amount is paid by bank transfer.

What to do when the limit is exceeded

In practice, the following violations regarding exceeding the limits are encountered:

• Cash is not fully accounted for;
• Exceeding the established limit for each individual transaction;
• Cash has accumulated cash in excess of the cash limit.

If the audit reveals at least one of these violations in the company, the company will have to pay a fine of forty to fifty thousand rubles.

Examples of cash settlements

If the counterparty is an individual, this limit may not be observed.

You can learn more about cash payments from.

Features of cash payments in accounting

There are four ways of cash settlements between legal entities in 2017:

• Through cash registers;
• Through strict reporting forms;
• Without cash documents (in cases permitted by law);
• Entrepreneurs who are on preferential taxation regimes (UTII and the patent system) may not use cash registers in some cases.

Cash registers may not be used in settlements in which strict reporting forms are used in the following cases:

• Sale of securities;
• Small scale retail;
• Sale of various products in the case when the proceeds do not exceed fifty percent of the total income;
• Selling tickets for public transport;
• Providing students and teachers with food;
• Trade in markets and fairs;
• Sale of drinks on tap, loose vegetables, ice cream.

In accordance with the law, the obligations of all entrepreneurs and organizations include:

1. Registration of all used cash registers in the tax office;
2. Issuance of cash receipts to customers at the time of payment;
3. Maintaining and ensuring the safety of documents related to the purchase and registration of cash registers;
4. Ensuring access to cash registers for inspection bodies.

Report to the tax authorities

Legal entities, when making settlements with each other, must fill out receipts, as well as keep a cash book. Typically, the tax authorities check whether organizations perform these actions correctly. The tax office can:

• Check whether the received profit is calculated correctly and in full;
• Control the procedure for cash payments;
• Check the correctness of filling out the papers used when using cash registers;
• Control the issuance of checks;
• Penalize companies if violations are found.

Credit organization instead of tax office

Check whether the organization complies with the established limit of cash payments, should be credit organizations with which businessmen cooperate. They must check whether the company complies with the established requirements of cash discipline.