1. In connection with this, the procedure for making cash payments has changed.

2. What has changed in the procedure for cash payments and what points to pay special attention to.

3. What legislative and regulatory acts regulate the procedure for cash payments (with the opportunity to familiarize yourself with these documents).

Since June 1, 2014, a new procedure for cash payments has been in effect, approved by the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U “On cash payments.” With the adoption of this document, the previously applied Directive of the Bank of Russia dated June 20, 2007 No. 1843-U “On the maximum amount of cash settlements and the expenditure of cash received at the cash desk of a legal entity or the cash desk of an individual entrepreneur.” So, let’s look at what changes have occurred in the rules for making cash payments by legal entities and individual entrepreneurs since June 2014.

Comparison of the “old” and “new” cash payment procedures

In order to understand what innovations have occurred in the procedure for cash payments since June 1, 2014, I propose to compare the provisions of the Instruction of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U, which entered into force, with the provisions of the previously effective Instruction of the Bank of Russia dated June 20. 2007 No. 1843-U.

Provisions that have changed	New procedure, effective from 06/01/2014. (Instruction No. 3073-U)	The procedure is valid until 06/01/2014. (Instruction No. 1843-U)
1. The purposes for which individual entrepreneurs and legal entities have the right to spend cash received in their cash registers for goods (work, services) sold, as well as received as insurance premiums	Payments to employees included in the wage fund and social payments; payment of insurance compensation (insurance amounts) under insurance contracts to individuals who previously paid insurance premiums in cash; issuance of cash for personal (consumer) needs of an individual entrepreneur not related to his business activities; payment for goods (except for securities), works, services; issuing cash to employees on account; refund for previously paid in cash and returned goods, uncompleted work, unrendered services. (Clause 2 of the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U)	Wages, other payments to employees (including social benefits), scholarships, travel expenses, payment for goods (except for securities), works, services, payments for previously paid in cash and returned goods, uncompleted work, unrendered services, payment of insurance compensation (insurance amounts) under insurance contracts for individuals. (Clause 2 of Bank of Russia Directive No. 1843-U dated June 20, 2007)
2. The maximum amount of cash payments between participants in cash payments (legal entities, individual entrepreneurs)	Cash payments in the currency of the Russian Federation and foreign currency between participants in cash payments within the framework of one agreement concluded between these persons can be made in an amount not exceeding 100 thousand rubles or an amount in foreign currency equivalent to 100 thousand rubles at the official exchange rate of the Bank of Russia on the date of cash payments.Cash payments are made in an amount not exceeding the maximum amount of cash payments in the fulfillment of civil obligations stipulated by the agreement concluded between the participants in cash payments, and (or) arising from it and executed as in the period of validity of the contract and after its expiration. (clause 6 of the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U)	Cash payments in the Russian Federation between legal entities, as well as between a legal entity and a citizen carrying out business activities without forming a legal entity, between individual entrepreneurs related to their business activities, within one contract concluded between these persons may be made in an amount not exceeding 100 thousand rubles. (Clause 1 of Bank of Russia Directive No. 1843-U dated June 20, 2007)
3. Restrictions on payments from the cash register of legal entities and individual entrepreneurs when making payments for certain transactions	Cash payments in the currency of the Russian Federation between participants in cash payments (subject to the maximum amount of cash payments), between participants in cash payments and individuals for transactions with securities, under real estate lease agreements, for the issuance (repayment) of loans (interest on loans), activities related to organizing and conducting gambling are carried out at the expense of cash received at the cash desk of the participant in cash payments from his bank account. (clause 4 of the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U)	Not installed

Changes in the procedure for cash payments from June 1, 2014.

Now let’s look in more detail at each change in the procedure for cash payments from June 1, 2014.

1. Purposes for which it is permitted to issue cash from the cash register

The issuance of cash for the personal needs of an individual entrepreneur is officially enshrined in the new Directive of the Central Bank of the Russian Federation No. 3073-U as one of the permissible purposes for spending cash received at the cash desk for goods, works, and services sold.

Let me remind you that the previously effective Directive No. 1843-U did not contain direct permission for the payment of funds from the cash register for the personal needs of an individual entrepreneur, however, a ban on such payments was also not established. In this regard, doubts arose about the legality of issuing cash for the personal needs of an individual entrepreneur. The new Directive of the Central Bank of the Russian Federation “On cash payments”, effective from 06/01/2014, eliminates these doubts and clearly allows individual entrepreneurs to issue cash for personal needs not related to business activities.

In addition, the new procedure for cash payments specifies payments from the cash register to employees: payments included in the wage fund and social payments, as well as the issuance of cash on account. Previously, in addition to wages, stipends and travel allowances, “other payments to employees” were indicated, which caused discrepancies.

2. Limit amount for cash payments

The maximum amount of cash payments between participants in cash payments (legal entities and individual entrepreneurs) has not changed and remains equal to 100 thousand rubles within the framework of one agreement. However, the Directive of the Central Bank of the Russian Federation, in force since June 1, 2014, clarifies that this restriction applies both during the validity period of the contract and at the end of the contract. For example, if the contract establishes a validity period, and at the end of the validity period the buyer (customer) has outstanding accounts payable, then the payment of this debt will also be subject to a limitation on the amount of cash payments.

! Note: Both the recipient and the payer of funds must comply with the established limit for cash payments. In this case, the limit applies to all payments within the framework of one agreement and does not matter:

• Type of contract. That is, the maximum limit for cash payments must be observed both in relation to payments under the loan agreement and in relation to payments under the contract for the supply of goods.
• The term of the contract and the payment procedure for it. For example, when making cash payments under a lease agreement, the amount of all lease payments should not exceed 100 thousand rubles, even if each payment individually is less than this amount. At the same time, it is allowed to make payments under different contracts within one day, each of which is less than 100 thousand rubles, even if the total amount of such payments exceeds the maximum amount for cash payments.
• Type of obligation: provided for by the contract, an additional agreement thereto, or arising from the contract. For example, it is impossible to pay a penalty under a contract in cash if, together with the principal amount of the contract paid in cash, it exceeds 100 thousand rubles.
• Payment method: through the cash register or through an accountable person.

! The limitation on the maximum amount of cash settlements is established in relation to settlements between participants in cash settlements who are legal entities and individual entrepreneurs. At the same time, in accordance with clause 5. Directive of the Central Bank of the Russian Federation No. 3073-U, cash payments in the currency of the Russian Federation and foreign currency between participants in cash payments and individuals are carried out without limiting the amount.

That is, if an organization or individual entrepreneur has entered into an agreement with an individual, for example, for the rental of property, then the limitation on the maximum amount of cash payments (100 thousand rubles) will not apply to payments under such an agreement.

3. Requirements for the procedure for payments from the cash desk for individual transactions.

Directive of the Central Bank of the Russian Federation No. 3073-U, which came into force on June 1, 2014, introduces a restriction on cash payments from the cash register. Certain types of settlements can be carried out exclusively at the expense of money received at the cash desk from the current account:

• on transactions with securities,
• under real estate lease agreements,
• on issuance (repayment) of loans (interest on loans),
• on the activities of organizing and conducting gambling.

This restriction applies to settlements carried out both by legal entities and individual entrepreneurs, and with the participation of individuals. For example, under a real estate lease agreement with an individual, the tenant, who is an organization or individual entrepreneur, can pay rent in cash only if they are withdrawn from the current account.

Responsibility for violations of the cash payment procedure

According to Art. 15.1 of the Code of Administrative Offenses of the Russian Federation “violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in the implementation of cash settlements with other organizations in excess of the established amounts...” entails the imposition of an administrative fine:

for officials in the amount of 4,000 to 5,000 rubles;

for legal entities - from 40,000 to 50,000 rubles.

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Legislative and regulatory acts

1. Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U “On cash payments”

2. Directive of the Bank of Russia dated June 20, 2007 No. 1843-U “On the maximum amount of cash payments and the expenditure of cash received at the cash desk of a legal entity or the cash desk of an individual entrepreneur”

3. Code of Administrative Offenses of the Russian Federation

Find out how to read the official texts of these documents in the section

♦ Category: , .

Conducting business activities involves the implementation of settlement transactions. The optimal way to make a payment, which does not take much time and does not require preliminary preparation, is a non-cash payment. Paying bills by bank transfer is simple and fast. However, not all entrepreneurs benefit from paying in cash. Thus, representatives of small businesses, in particular individual entrepreneurs, often find it much more convenient to pay for goods or services without resorting to the services of banking institutions. The reason for this choice may be either the presence of limits regarding the transfer amount, or the existence of various restrictions associated with counterparties.

The procedure and conditions for cash payments between legal entities and individual entrepreneurs are established by special legislative acts, therefore, before implementing this type of relationship, businessmen should familiarize themselves with the legal framework. The main issues that require attention from both legal entities and individual entrepreneurs concern the rules for cash payments, as well as the procedure for withdrawing funds from accounts.

Features of the procedure

How is cash payment made between an individual entrepreneur and a legal entity? In accordance with the legislative acts in force in 2017, cash transactions between an individual entrepreneur and an entity having the status of a legal entity are not prohibited. This norm is regulated by the Civil Code of the Russian Federation, in particular by Article 861 of this legal act. At the same time, the Central Bank of the Russian Federation is vested with the authority to exercise control over the implementation of these relationships. According to the decree issued by the Central Bank, cash payments must be made in the prescribed manner and subject to certain restrictions. The Decree of the Central Bank contains several paragraphs devoted to detailing and clarifying the rules for making cash payments between individual entrepreneurs and LLCs, as well as other legal entities.

Despite the fact that the Central Bank has fairly broad powers, there are a number of cases when the procedure for making a cash payment does not fall under its control. These include:

1. settlement relationships when one of the parties is the Central Bank directly;
2. when making payments aimed at ensuring banking operations;
3. when paying customs duties;
4. when making payments the purpose of which is to pay off wage arrears or implement other social payments;
5. in the accountable provision of funds to hired employees of individual entrepreneurs;
6. if an individual entrepreneur withdraws money from the company’s account to fulfill his own needs that have nothing to do with running a business.

Pay attention! Any financial relations in which an individual entrepreneur and an individual are participants are not subject to control by the Central Bank. If the settlement is made between an individual entrepreneur and an enterprise that has the status of a legal entity, it is necessary to take into account the established limit restrictions. Thus, the amount of payment made under one contract cannot exceed 100,000 rubles. This limitation on the payment amount has been in effect for several years, and as of 2017 it has not lost its relevance.

Limit restrictions on cash payments

The restrictions established by the above-mentioned Decree concern the following aspects:

1. payment limit;
2. restrictions on the purpose of the settlement transaction.

Let us dwell in more detail on the features of implementing these requirements.

Cash payment limit

As mentioned earlier, the amount of a cash payment, the parties of which are an individual entrepreneur and a legal entity, cannot exceed a threshold of 100 thousand rubles. However, there are a number of features of this limitation, the details of which are presented below.

Features of the amount limit:

1. There are no clarifications regarding the validity period of the restriction at the moment, that is, in fact, the requirement is valid for the entire duration of the agreement drawn up between the individual entrepreneur and the legal entity. While the contractual relationship between the parties lasts, they are obliged to comply with the requirement regarding limiting the amount of payment;
2. all participants in an agreement are required to comply with the established rule throughout the entire period of its validity;
3. Particular attention must be paid to the preparation and execution of lease agreements, since, as a rule, the lessor prefers to receive payment not for a month of use of the property, but for a longer period, which results in the need to make a payment in excess of 100 thousand rubles. In this case, if long-term relations between the parties to a transaction are planned, the subject of which is the rental of real estate, it is better to draw up several contracts with a short validity period. To ensure that the agreement is drawn up in accordance with the rules of the law and the relations arising on its basis do not violate the requirements of the Decree of the Central Bank of the Russian Federation, before drawing up the document, it is better to consult with an experienced lawyer specializing in business;
4. Do not confuse the limitation on the amount of payment under the contract with the daily limit. During one day, an entrepreneur can make dozens of payments under different agreements; accordingly, the total amount of payment made per day will be many times greater than allowed by the Decree. The main requirement, the implementation of which is controlled by the Central Bank, is not to allow cash payments under one agreement in an amount exceeding 100 thousand;
5. if the payment amount increases due to the fulfillment of additional obligations, in particular such as the payment of penalties and interest, as a result of which the total amount exceeds the permitted barrier, another agreement will need to be drawn up to implement the settlement transaction. The total amount of payment, regardless of what types of obligations are paid, cannot exceed 100 thousand rubles.

Important! In case of failure to comply with the requirement regarding the limit on the amount of cash payment between an individual entrepreneur and a legal entity, violators face legal liability. Thus, according to the law, for non-compliance with the norm of the Decree of the Central Bank, penalties in the amount of 4 to 5 thousand rubles are applied to violators. A fine is imposed if a violation is detected during control activities.

Free preparation of documents for individual entrepreneur registration and convenient online accounting are available to you on the “My Business” service.

Restrictions regarding the purpose of the payment

In addition to the size of the payment, its intended purpose is also subject to limitations. Thus, cash payments can be made only in cases permitted by special regulations in force at the time of the transaction.

According to the law, cash payment is possible under the following circumstances:

• when paying wages to employees or when making other money transfers provided for by labor legislation;
• when paying for certain services of an enterprise employee with money issued on the report;
• when making payments related to the implementation of insurance obligations and aimed at compensating for losses incurred as a result of the occurrence of an insured event;
• if the funds are necessary to satisfy the personal goals of an individual entrepreneur, which are in no way related to the implementation of entrepreneurial activities;
• when paying for services or goods provided by contractors;
• when returning money to consumers who wish to return the product in cases provided for by civil law, in particular when it does not meet the appropriate quality indicators;
• for the purpose of carrying out bank settlement operations.

The Decree established a list of cases when making a cash payment is possible only after the entrepreneur deposits cash, previously withdrawn from a bank account, to the cash desk of a financial institution.

So, if this condition is met, you can:

1. make payments related to loan repayment or execution of a loan agreement;
2. carry out settlement transactions related to the internal organizational work of the enterprise;
3. make payments related to gambling.

This method of cashing out funds has both pros and cons. The disadvantages include the fact that during the operation the entrepreneur loses a certain amount of money by paying a bank commission. The advantage is that even though you lose money, there is no risk of being held accountable in the form of a fine for failure to comply with the regulations of the Decree of the Central Bank of the Russian Federation.

Methods for making cash payments

The most popular methods of making cash payments between individual entrepreneurs and legal entities include:

• cash payments using cash register equipment;
• through the use of strict reporting forms, which, in essence, are an alternative to cash receipts. The use of BSO is permitted only to those individual entrepreneurs who conduct activities related to the provision of services to the public;
• by providing the client with a receipt confirming the settlement transaction, with all the necessary details of the entrepreneur. Allowed only for individual entrepreneurs working under UTII or a patent tax system.

Cash payments are also allowed without the use of cash registers and BSOs if the entrepreneur is in a hard-to-reach place.

Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U establishes a limit for cash payments between legal entities in 2019. Payments between individuals in cash are not limited.

The main innovation is that for some cash payments, legal entities and individual entrepreneurs will be able to spend only money withdrawn from a bank account and deposited into the cash register.

There is a ban on issuing cash from the cash register from cash proceeds for purposes not mentioned in the instructions of the Central Bank. That is, in order to issue a loan to an employee, you need to take cash proceeds, hand it over to the bank, then receive the loan amount in cash from the bank by check, and only issue the loan from the cash received from the bank. Naturally, the servicing bank receives profit in the form of a commission for accepting and issuing cash. This, apparently, is the main purpose of the ban, so that people pay more commissions to their bank.

From proceeds, loans, return of unspent accountable money and all other amounts received at the cash desk not from the account of your organization (IP), cash payments not listed in the list of permitted ones cannot be made.

And here are the pleasant innovations of cash payments - an individual entrepreneur has the right to withdraw proceeds from the cash register for his personal needs without any limit on the amount. It is enough to draw up a RKO - (consumables) with the wording “For personal (consumer) needs of individual entrepreneurs.”

And here settlement limit in cash remained unchanged: RUB 100,000.

within the framework of one agreement between legal entities and individual entrepreneurs (hereinafter referred to as participants in cash payments).

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Who are the participants subject to the cash payment limit? 100 000 The maximum amount for cash payments is

• rub. This restriction applies to cash payments:
• between organizations;
• between an organization and an individual entrepreneur;

between individual entrepreneurs.

within the framework of one agreement between legal entities and individual entrepreneurs (hereinafter referred to as participants in cash payments).

Settlements with the participation of citizens are carried out without limiting the amount. That is, a company or entrepreneur has the right to receive or transfer cash amounts to citizens without restrictions and not to comply with the cash payment limit.

What does the cash payment limit NOT apply to?

• Cash can be spent without restrictions in the following cases:
• salary payments;
• payment of social charges;
• issuing money on account;

within the framework of one agreement between legal entities and individual entrepreneurs (hereinafter referred to as participants in cash payments).

spending funds on the personal needs of the entrepreneur, provided that the payment will not be directed to his business activities.

CENTRAL BANK OF THE RUSSIAN FEDERATION

Text of resolution No. 3073-U of the Central Bank of the Russian Federation On Cash Payments

This Directive establishes the rules for making cash payments in the Russian Federation in the currency of the Russian Federation, as well as in foreign currency, in compliance with the requirements of the currency legislation of the Russian Federation.

1. This Directive does not apply to cash payments with the participation of the Bank of Russia, as well as to:

cash payments in Russian currency and in foreign currency between individuals who are not individual entrepreneurs;

banking operations carried out in accordance with the legislation of the Russian Federation, including regulations of the Bank of Russia;

within the framework of one agreement between legal entities and individual entrepreneurs (hereinafter referred to as participants in cash payments).

making payments in accordance with the customs legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees.

Questions and answers on cash limits of 100,000 rubles.

So, we see that the Directive establishes a Cash Payment Limit for payment of cash settlements between legal entities and individual entrepreneurs since 2014, which has not changed in value and is equal to 100,000 rubles under one agreement.

Is it possible to carry out transactions with the same counterparty in the amount of more than 100 thousand rubles on one cash day? within one contract Yes, it is possible under several contracts for no more than 100 thousand rubles. one contract per day. It is written: “Cash payments in Russian currency and foreign currency between participants in cash payments

concluded between the specified persons."

If the subject of the agreement and all other conditions remain the same in other agreements, then there is a high probability that the court may recognize (some courts do recognize) such agreements as “one agreement.”

Issuing cash to an employee for a business trip report

You can issue them, including at the expense of cash proceeds, and there will be no violation of cash discipline in this case. Because money spent on a business trip is an expense for the organization, that is, payment for goods, work, and services purchased in its interests. And it is allowed to spend cash proceeds on such payment. It doesn’t matter whether you give money in advance or reimburse employees for amounts already spent.

within the framework of one agreement between legal entities and individual entrepreneurs (hereinafter referred to as participants in cash payments).

Fine for failure to comply with cash discipline

If a legal entity or individual entrepreneur exceeds the amount of 100,000 rubles. according to one agreement, this is considered a violation of the procedure for working with cash. There is a fine for this.

For organizations, its amount ranges from 40,000 to 50,000 rubles. For a responsible employee (official) - from 4,000 to 5,000 rubles. But inspectors have the right to hold an organization accountable within two months from the date of the violation (Part 1 and Subsection 6, Part 1).

Arbitration practice confirms this position. So, for example, for violating the cash payment limit, you can prosecute the organization that receives the money (resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated November 30, 2010 in case No. A28-2959/2010). Moreover, even if the money is paid by the entrepreneur (resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated February 18, 2010 in case No. A28-16681/2009).

The same procedure applies to settlements under an exchange agreement. In it, both parties are both buyer and seller (

In 2019, companies and individual entrepreneurs are required to comply with the limit on cash payments between legal entities within the same transaction, otherwise they face a large fine. However, there are several significant exceptions to this rule, so let's understand everything together.

In this article we will tell you:

Limit value for cash payments between legal entities in 2019

Within the framework of one agreement, legal entities cannot make cash payments in excess of the established limit. Such a Law was adopted by the Central Bank back in 2013 (Instruction of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U), and it does not lose force in 2019.

The cash payment limit for legal entities in 2019 is 100,000 rubles for one agreement. If the transaction is made in foreign currency, then at the time of calculation at the Central Bank exchange rate the amount should also not exceed 100,000 rubles. It is important to note that this is a limit for one transaction. Let's look at the most common situations where you need to monitor the transaction limit.

The situation between counterparties (legal entities)	How the limit works
There is only one contract, but payment in cash occurs in several stages in different amounts, each of which is less than 100 thousand rubles.	Since this is one transaction, you can only pay in cash up to 100,000 rubles. It doesn’t matter whether you give all the money at once or in stages.
Several contracts were concluded with one counterparty for an amount not exceeding 100,000 rubles each.	You can pay in cash up to the limit for each agreement, even if it is the same partner.
The contract is worth more than 100,000 rubles, but its validity period has expired	Even if the contract has expired, you can pay in cash only within the limit
The fine is less than 100 thousand rubles, but the transaction itself exceeds the limit	If the limit under the agreement is exceeded, you cannot pay the fine (penalty, other types of additional payments) in cash
Transfer of cash to a separate division	Cash can be given to separate divisions in any amount; there is no limit in this situation.
Payment under an agreement over 100,000 rubles is carried out through a representative (intermediary)	The limit must be observed within each transaction

Do not forget that if your company is not exempt from operating an online cash register, in 2019, when paying in cash, you must have a cash register machine (KKM) registered with the Federal Tax Service.

In addition, there are a number of transactions that are not subject to a maximum limit for cash payments, but we will talk about this in more detail below.

Who is required to comply with the cash payment limit in 2019

The cash limit in 2019 applies only to legal entities. This applies to transactions:

• between companies and organizations;
• between a company (organization) and an individual entrepreneur;
• between an organization and an individual entrepreneur;

The cash settlement limit does not apply to transactions between a legal entity and an individual, including:

• transactions between a company (organization) and a physicist;
• transactions between a businessman and a physicist;
• payments between individuals

Which payments are not subject to the limit for cash payments in 2019

Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U, which established a limit for cash payments between legal entities, sometimes allows the use of money without restrictions.

So, what does a company or individual entrepreneur have the right to spend cash on, ignoring the established limit.

• Providing income to your employees (salaries, financial assistance, benefits, additional payments, length of service and other social benefits);
• Issuance of funds to employees on account (with the exception of commercial transactions);
• Businessmen can spend unlimited amounts of cash on themselves (not on their business);
• If the goods pass customs.

Some points need more detailed explanation, let's look at them.

Example 1. Issuing money to an employee on account.

Suppose an employee goes on a business trip, and the company gives him 150,000 rubles in cash. Of these, he spent 30,000 rubles on accommodation, and 120,000 on payments under an agreement with partners on behalf of the company. This is absolutely impossible to do.

Important! An employee can spend unlimited amounts of accountable cash in 2019 on business trips and his own needs. If he enters into transactions while on a business trip, he is considered a legal entity and must comply with the maximum limit of 100,000 rubles for cash payments.

Example 2. The businessman took 400,000 rubles from the cash register. Of these, 150,000 rubles were spent on vacation at a foreign resort, and 250,000 rubles were spent on renting retail premises.

This is a gross violation of the law. The individual entrepreneur has the right to spend any amount of cash from the cash register for vacation and other personal desires. But renting a retail space is not a personal need for a businessman, so in this case it was impossible to exceed the limit of 100,000 rubles.

What expenses from the cash register are allowed within the limit for cash payments between legal entities in 2019

It is not possible to pay for transactions within the limit in cash between legal entities in 2019 in all cases. Therefore, we will consider the question of what expenses from the cash register of a company or individual entrepreneur are permissible within the limit.

First of all, let us remind you that money comes to the cash desk mainly from two sources: from the sale of goods (works, services) and from the current account. This is important because the source of cash has a significant impact on what spending is allowed within the limit and what is allowed without restrictions.

To make it clearer, let's look at the table.

What can cash money from the sale of goods (works, services) be spent on?	What can you spend the cash money that came from the company's current account on?
Payment of income, as well as all types of benefits and additional payments to employees. This also includes payments under insurance contracts.
Private (non-business related) expenses of individual entrepreneurs	Operations with loans (receipt, issue, interest)
Issuance of travel allowances or other accountable funds
Payment for goods (works, services) with the exception of securities transactions	Dividends (only for LLC)* If interest is paid to an individual, then the limit may not be observed.
If the money that was previously used to pay for a product (work, service) from the cash register has been returned

*JSC – cannot pay dividends in cash from the cash register.

For clarity, we have compiled a small cheat sheet for you:

We remind you that in order to use cash and not create unnecessary problems for yourself, you must have a cash register installed that transmits data to the Federal Tax Service. This applies to all companies and individual entrepreneurs, with the exception of companies exempt from this obligation or having a deferment (UTII, patent, companies and individual entrepreneurs located in rural areas with a population of less than 10,000 people).

KKM in 2019

To use cash registers within the limit of cash payments between legal entities in 2019, you need to install cash registers (online cash registers). This is required by Law No. 54-FZ (as amended on July 3, 2016).

The cash register must have Internet access, since the data will go directly to the tax office. To store data, the cash register must have a fiscal drive. To switch to an online cash register, you need to enter into an agreement with a fiscal data operator, who will serve as a link between your cash register and the Federal Tax Service.

You can register the device and conclude an agreement online on the website of the tax inspectorate and OFD.

Fine if the limit on cash payments between legal entities is violated in 2019.

If the maximum limit for cash payments between legal entities is exceeded, the company can be fined even twice:

1. The organization itself in the amount of 40,000 to 50,000 rubles;

2. An official who directly participated in such a transaction in the amount of 4,000 to 5,000 rubles.

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 transaction amounts and to the counterparties to whom the payment is made. Therefore, in such cases, it is better to choose cash payment for individual entrepreneurs. 2018 was no exception when it comes to conducting this type of relationship. Each individual entrepreneur who plans to carry out this type of calculation must be guided by the limits established by the regulations of the Russian Federation, as well as the rules for their implementation, including withdrawals from accounts.

Basics of Cash Payments

The legislation of the Russian Federation does not prohibit settlements between individual entrepreneurs and legal entities or individuals in cash. This norm is presented in Article 861 of the Civil Code of the Russian Federation. In addition, all cash payments 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 title, which indicates its essence, “On the provision of cash payments” on 10/07/2013. Its norms are also valid in 2018. It includes several points that define the relationship between individual entrepreneurs, LLCs, as well as other individuals, in the process of making cash payments.

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

• calculations, one of the parties to which is the Central Bank itself;
• when settlements are carried out to ensure banking operations;
• when paying customs duties;
• making wage payments, as well as other social payments;
• issuance of funds to individual entrepreneurs' employees on account;
• withdrawal of cash by an entrepreneur from his account for personal purposes that do not relate to business activities.

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

Restrictions on cash payments

That is, the Decree, which controls this area of ​​payments, introduces a system of restrictions on the use of cash during payments 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 version, an individual entrepreneur can carry out any settlements between LLCs or other forms of legal entities, without exceeding the 100 thousand threshold under one agreement.

There are several features of this limit:

• the validity period of the restriction is not determined by the precise period of validity of the contract, but has permanent force in relation to a specific contract;
• All parties to the relationship must adhere to the limit, namely the agreement under which this settlement limit is established;
• You need to 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 payment amount is quite large. Some landlords require payment for the entire rental period. But in this case, the Central Bank limits must also be met. Therefore, if an individual entrepreneur needs to use real estate for a long period, then several contracts will have to be signed in which the cash settlement amount will not exceed 100 thousand rubles;
• Do not confuse the limit on the amount per contract with the daily limit. Throughout the day, an individual entrepreneur can pay with dozens of different partners, including in cash, for any amount in general. The main thing is that under one agreement, payment is only 100 thousand rubles.
• if the contract amount is already set at the maximum limit established for cash payment in the contract between the individual entrepreneur and the LLC, then the settlement of additional obligations, such as a fine for a penalty, a penalty or others, cannot be paid. To do this, you will have to draw up another agreement between them or take this possibility into account initially.

In case of non-compliance with the cash payment limit between individual entrepreneurs and LLCs or other legal entities, if this fact is discovered, they will be subject to a fine of 4 to 5 thousand rubles. This norm is specified in Art. 15.1 Code of Administrative Offenses of Russia.

When making cash payments in 2018, an individual entrepreneur must also remember that the purposes to which the money will be sent must also be within the framework of regulations:

• payments to hired employees, which are provided for by the Labor Code of the Russian Federation;
• accountable money that is provided to pay for the employee’s services;
• calculations for insurance compensations;
• personal expenses of individual entrepreneurs that are outside the business;
• settlement between contractors for goods or services provided to them;
• moneyback – refund of money to customers for goods that do not meet the declared quality;
• conducting banking operations.

In addition, the Decree identifies a list of types of individual entrepreneur activities that can be paid only after cash is deposited into the cash register and withdrawn from a bank account:

• all payments related to the processing or repayment of a loan;
• intra-organizational work;
• gambling.

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

Video about limiting: an accountant’s opinion

All transactions that are associated with cash payments between individual entrepreneurs, as well as LLCs or other legal entities, in any case, must be subject to accounting and carried out in accordance with the norms of the legislation of the Russian Federation.

There are several methods for making cash payments:

• using cash register and cash register equipment.
• using BSO, strict reporting forms, which are used instead of cash receipts. But their issuance is allowed only by those individual entrepreneurs who provide services to the population. The BSO itself does not have a strict form, but only a list of details that must be indicated in it. An 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 using a typographic method. It is prohibited to create BSOs in standard applications.
• without the use of cash register and any documents, which is allowed in exceptional cases for individual entrepreneurs in accordance with the list of clause 2 of article 2 of 54-FZ. These are entrepreneurs who have a special specificity of activity, and are also located in practically inaccessible places.
• without the use of cash register, which is allowed by individual entrepreneurs who are on UTII or the patent taxation system. They are allowed to issue their clients receipts with all the details of the entrepreneur when paying in cash.

It is these methods that individual entrepreneurs have the right to use to accept cash when making payments to their clients.

Contract limits

It is worth noting that for individual entrepreneurs who fit into the limit of 100 thousand rubles under contracts with individual entrepreneurs, LLCs 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 non-cash payments.

Features of limits on cash payments in 2018 by agreement:

• under an additional agreement - this document is an addition to the main agreement, 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 similar contracts, which involves opening several identical contracts for operations that require settlement 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 drawing up several contracts in one direction, but indicating different characteristics. For example, quantity, volume, delivery times and others. In addition, if there is a need to formalize such contracts, then it is better to carry out calculations for each of them in different periods, so as not to arouse suspicion and such actions do not lead employees of control authorities to the need for inspection.
• without concluding an agreement, which requires the work of an individual entrepreneur, as well as cash payments on invoices and after the actual shipment of goods. The legislation of the Russian Federation in this version suggests a limit of 100 thousand rubles for each invoice.
• For long-term contracts, despite the validity period 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 agreement is signed for several years, its amount cannot exceed 100 thousand rubles.

It is quite difficult to bypass 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, all types of transactions must be supported by a document, therefore, in the case of a large number of contracts for cash payments, you will have to spend a lot of time on paperwork, which are automated for non-cash payments.

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

Cash payments may not apply to all transactions. Therefore, you will have to open a bank account.

In all cases of violation, the individual entrepreneur acts as a responsible person who is assigned responsibility, as well as a fine of 4 to 5 thousand rubles. Moreover, it does not depend on the amount of transfer. The scope of fines in 2018 is clearly indicated. Their step is not so large, so for those who carry out small transactions with cash without adhering to the limit norms, it will be very unpleasant to pay this amount to the country’s budget due to the small amounts of contracts.

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