Limit on cash payments. There are such forms of calculations. Restrictions on spending cash proceeds

Transactions carried out using cash have their own nuances, unlike non-cash transactions. Most main feature is payment amount limitation.

This limitation is regulated by Order of the Central Bank of Russia (CBR) No. 1843U dated June 20, 2007, which sets a limit on the amount of money spent sum of money for one contract of 100,000 rubles.

This limitation affects cash settlements between:

• enterprises of legal form of ownership;
• individual entrepreneur and legal entity;
• individuals entrepreneurs.

These operations only concern payments, produced under one concluded agreement, which do not have a time limit. That is, if an agreement between business entities is concluded for more than 100,000 rubles, cash payments cannot be made, including in parts and on different days.

Thus, the company has the right to pay up to 100,000 rubles in cash, and the rest by resorting to the help of banking institutions. Also, legal entities can legally pay in cash, on one day under two agreements at once, if their total amount does not exceed the regulated limit.

Otherwise, for violation of the limit, employees of inspection services may impose a certain penalty on the legal entity. administrative penalty or seize the company's financial accounts.

When implementing cash payments in cash, must be observed following rules accounting and execution of such transactions:

1. The manufacturer (seller) must use strict reporting forms, checks or other receipts confirming the completion of the transaction for subsequent issuance to buyers. The buyer, in turn, must accept the document issued to him for further reporting to the required government agencies.
2. The seller must register each cash received receipt order through a personal cash register, and enter the relevant information into the Cash Book.

Separate cash documents must be compiled if the following incoming cash is credited to the general cash register of the enterprise:

• from cashiers or sellers at the end working day or shifts;
• directly from consumers, including legal entities.

It is mandatory for regulatory authorities compliance with certain conditions, which include:

• identical display of all incoming “cash” in the Cash Book and on the cash register tape;
• mandatory accounting of all incoming cash;
• issuance of confirming documents on receipt of financial banknotes.

These rules are provided for in various regulations of the Federal Tax Service and the Central Bank of the Russian Federation.

The need for

The need to conduct financial processes in banknotes arises for an organization by various factors, which can be internal and external.

The internal reasons for this calculation include next payments:

• wages;
• material assistance;
• dividends to shareholders.

TO external payments payment applies:

• supplies of all kinds of raw materials, materials and other products;
• providing the necessary services;
• provision or repayment of a loan;
• state tax;
• utility bills;
• capital construction;
• work performed by workers of a third party organization (contractors).

In this regard, cash payments can be divided into commodity and non-commodity, where commodity transactions imply financial payments for a specifically purchased product or service provided, and non-commodity transactions are associated with the movement of financial resources from one organization to another, while the legal entity does not receive any product in return , nor service.

Thus, in order for the founder to carry out a certain financial process aimed at the benefit labor collective and the company itself, sometimes it is necessary to make payments in cash.

Other

Cash is one of the ways to purchase goods or receive services. In this regard, this method of payment is used not only between legal entities and entrepreneurs of any business, but also between individuals.

Owners various businesses(individual entrepreneurs) accept participation in business processes along with legal entities. At the legislative level they can:

• open personal accounts in banking institutions;
• create and use your cash register;
• carry out mutual settlements with other persons, both legal entities and individuals.

In his activities, an entrepreneur has a dual legal status. The fact is that he is considered, on the one hand, an individual, and on the other, a business entity. However, an individual cannot be a member of a business, so he is only a consumer of all kinds of goods and services.

It turns out that payments between an individual entrepreneur and an individual will be made exclusively in cash and using a plastic card, through a banking organization.

According to the regulatory framework of the Russian Federation, funds received from the buyer (individual) must go through the businessman’s personal cash desk and then be accounted for and entered into reporting. Next, the amount of mandatory income tax that the entrepreneur received through mutual settlements with the consumer is determined and paid.

When carrying out monetary transactions between such entities, limits on financial amounts not provided.

Between IP and IP

To make cash payments between individual entrepreneurs exist following rules:

• a restriction has been established according to which a businessman cannot resort to the use of cash if one agreement provides for a payment amount exceeding 100,000 rubles;
• you can use the available cash to pay customs duties or pay wages to subordinates;
• accept “cash” from consumers in any quantity, and without any restrictions;
• all proceeds are the direct property of the entrepreneur, which he has every right dispose by personal decision.

If the entrepreneur’s settlement amount is less than 100,000, then It is not necessary to open a bank account.

For cash payments between legal entities and individual entrepreneurs, a limit of 100,000 rubles is also established, so mutual settlements between them can be made exclusively within this amount.

If the amount does not exceed the limit, then the proceeds go to the organization’s cash desk, after which they are transferred to an existing account at a banking institution.

If the amount exceeds the limit, then all payments must be made only through financial accounts.

However, the orders of the Central Bank of Russia provide for exceptions, thanks to which the established restrictions do not apply. These include:

• issuing salaries to employees of the organization;
• payment of sick leave and other social charges;
• payment of travel allowances, which also includes the costs of travel, food and accommodation for the employee.

Between a legal entity and an individual

Legal entities do not have a large number of privileges compared to entrepreneurs who relate to cash payment with consumers. However, in this case there is no restriction on cash payments, and payments are made in accordance with following rules:

1. Only to the subject’s cash desk, and the cash received must be immediately reflected in the receipt order.
2. Through banks. Thus, the payment made is transferred to the legal entity’s bank account, which allows the incoming funds to the company to be automatically recorded.

Fulfilling the requirements of regulations Russian Federation, the founders of organizations protect themselves from possible penalties from regulatory authorities.

You can learn about restrictions on cash payments in this video.

Cash payments between legal entities in 2019 are limited. This is the maximum amount of money in which real money can be used between legal entities and individual entrepreneurs. The magazine "Simplified" has prepared a table that will help you understand the issue.

What you can/can't spend cash on in 2019

In 2019, the limit for legal entities within one contract is 100 thousand rubles. If the amount specified in the agreement exceeds the settlement limit, the balance must be transferred to the counterparty's account by bank transfer.

The question arises: Is it legal for an organization to make payments on the same day with the same counterparty under several contracts, the total amount of which exceeds the established limit? Yes, it is legal if the individual amount for each agreement does not exceed 100 thousand rubles.

Note that when concluding an agreement with an individual, the organization has the right not to comply with the restriction.

For individual entrepreneurs, the limit is also 100 thousand rubles. If a company has entered into an agreement with an individual entrepreneur, then for both of them there is a cash payment limit of 100,000 rubles. Cash settlements between individual entrepreneurs and individual entrepreneurs are also limited to this amount.

There are no restrictions on payment with paper money from individuals. Note,

Articles about small business cash transactions:

Limiting payments to paper money when issuing money on account

The organization has the right to issue any amount to its employee on account. And the employee has the right to spend this amount without taking into account the limitation. For example, for travel expenses.

If an organization issues an accountable amount to pay for goods, work or services under contracts concluded by the organization itself, payment in paper money should not exceed 100 thousand rubles.

The same approach applies to the situation when an employee makes payments on behalf of the organization by proxy.

Do restrictions apply when paying dividends?

Founding organization. Joint stock companies do not have the right to issue dividends in cash from the cash register.

As for LLCs, they can pay dividends in cash, but not from trading proceeds.

The company pays dividends based on the minutes of the founders' meeting. Since the restriction on cash settlements applies only to settlements between counterparties within the framework of an agreement concluded between them, we can conclude that this rule does not apply to the payment of dividends.

However, as practice shows, when traveling tax audits tax inspectors may think otherwise and fine the company for issuing dividends from the cash register in excess of 100 thousand rubles.

Therefore, it is safer to pay dividends either in non-cash form or within limits.

The founder is an individual. If the founder is an individual, dividends can be paid to him from the cash register without restrictions on the amount.

For what purposes can legal entities spend cash proceeds?

1. For the payment of wages and social payments (for example, for sick leave or financial assistance).
2. For personal (non-commercial) needs of individual entrepreneurs.
3. For issuing accountable amounts to employees.
4. To pay for goods, works and services (except for securities).
5. To return money for goods, work or services previously paid from the cash register.
6. For payment of insurance amounts (if there are insurance contracts with individuals).

All of the above operations can be carried out only from funds received by the organization’s cash desk as a result of the sale of goods, performance of work or provision of services.

For what purposes can legal entities spend cash received at the cash desk from their current account?

1. To pay the landlord.
2. For issuing loans.
3. To repay loans.
4. To repay interest on loans.
5. To pay dividends

The organization does not have the right to spend trade proceeds generated in the organization’s cash desk for these purposes.

For what purposes can legal entities spend money from the cash register without restrictions?

1. For personal needs of individual entrepreneurs.
2. On wages and social payments.
3. To issue money to employees on an accountable basis (except for cases where the accountable amounts will be spent on paying for goods or services for the organization).
4. For customs payments.

All other purposes for spending paper money are limited.

Fines for non-compliance with cash discipline

In case of exceeding the limit of paper money settlements between legal entities, liability falls on both the seller and the buyer.

The fine provided for by the administrative code of the Russian Federation for this offense will cost the company in the amount of 40 to 50 thousand rubles.

For the manager - from 4 to 5 thousand rubles.

For what purposes can/cannot cash proceeds be spent in 2019?

Memo: What you can/cannot spend on

Restrictions on spending cash proceeds

In 2019, there are restrictions on the consumption of cash proceeds. In particular, Directive No. 3073-U clarifies that cash proceeds cannot be spent on transactions with securities, the issuance and repayment of loans (interest on them), and payment of real estate rentals. First you need to withdraw money from your current account.

List of purposes for which money can be given out from the cash register

List of purposes for which paper money can be spent: issuing salaries and other payments to employees, scholarships, travel allowances, insurance benefits, payment for goods, work and services.

In addition, cash proceeds can be spent on purposes such as:

1) payment for personal needs of the entrepreneur not related to business activities.

2) issuing money to employees on account.

Limitation of settlements between legal entities, as well as between individual entrepreneurs

The maximum amount of cash payments is RUB 100,000. under one contract.

This restriction on settlements with paper money applies to settlements between firms, organizations and individual entrepreneurs, as well as only between individual entrepreneurs. It will continue to operate under the same contract even after the contract expires. For example, a tenant company’s lease agreement has expired, it has vacated the premises, but it has a debt to the landlord. So, even after the expiration of this agreement, the company will be able to repay the debt in cash only within 100,000 rubles.

In addition, the limit is 100,000 rubles. It does not need to be used for issuing funds to employees on account, paying wages and other social benefits, as well as for spending money on personal (consumer) needs by entrepreneurs.

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

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

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

Effective from June 1, 2014 new order cash payments, 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” became invalid legal entity or the cash register 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.

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 paying in cash under a lease agreement, the amount of all lease payments should not exceed 100 thousand rubles, even if each payment separately 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 payments under such an agreement are limited by maximum amount cash payments (100 thousand rubles) will not be applied.

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 maintaining cash transactions expressed in the implementation of cash settlements with other organizations in excess of the established amounts..." shall entail 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

How to read official texts specified documents, find out in the section

All organizations and entrepreneurs are required to comply with the procedure for cash payments. This requirement is expressly stated in paragraph 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013. And if it is violated, then organizations .

In order not to break the law, you need to clearly understand what the limit for cash payments is, when it cannot be exceeded and for which payments it does not apply. Read more about all this in this recommendation.

The size of the limit and when it is valid

The maximum amount for cash payments is RUB 100,000. This restriction applies to payments under one agreement. This means that if you conclude several contracts with the same counterparty, then the amount of all cash settlements with him may exceed the limit. The main thing is to comply with the restriction for each individual agreement. This is confirmed by arbitration practice (see, for example, the resolution of the Tenth Arbitration Court of Appeal dated September 7, 2015 No. A41-27520/15).

The limit is valid without time restrictions. That is, no matter how much time has passed since the contract was concluded, take into account the limit on it when making cash payments.

The limit is set for payments between:

• organizations;

• organization and individual entrepreneur;

• individual entrepreneurs.

Restrictions do not affect settlements with citizens.

From all this it follows that an organization or entrepreneur cannot pay in cash the entire amount under an agreement (including a long-term one) if the price specified in it exceeds 100,000 rubles. The frequency of payments does not matter. That is, if, say, the contract price is 200,000 rubles, then you can pay in cash only in the amount of 100,000 rubles. And if you made the first payment to the counterparty’s cash desk under such an agreement in the amount of 55,000 rubles, then the amount of the next cash payment under the same agreement will be a maximum of 45,000 rubles. The excess balance under the contract will have to be transferred by bank transfer to the account of the counterparty.

All this follows from paragraphs 5 and 6 of the Bank of Russia instruction dated October 7, 2013 No. 3073-U.

The maximum amount of cash payments applies to all obligations stipulated by the agreement. That is, not only for the price of the contract, but also for fines, penalties and any other prescribed sanctions, as well as compensation for losses. Moreover, even when they are fulfilled even after the end of the agreement. This follows from paragraph 2 of paragraph 6 of the Bank of Russia Directive No. 3073-U dated October 7, 2013.

For example, an organization did not pay on time under a contract whose price was 80,000 rubles. Now she is obliged to pay an additional 30 thousand fine. In this case, the debt can be repaid in cash only within 100 thousand. The remaining 10 thousand will need to be paid only by bank transfer.

When the limit does not apply for cash payments

Cash can be spent without taking into account the limit:

• for certain payments to citizens, including employees. In particular, for salaries, various benefits and compensation, reporting (but not their spending), etc.;

• for the personal needs of the entrepreneur.

This follows from paragraph 4 of paragraph 6 of the Bank of Russia Directive No. 3073-U dated October 7, 2013.

Situation: Is it necessary to comply with the cash limit when an employee spends accountable funds??

Yes need. But only if these funds are issued for settlements under agreements of an organization or entrepreneur.

The fact is that when an employee pays in accountable cash on his own behalf for services rendered to him personally, the payment limit is not applied. This approach is applied, for example, to expenses on a business trip. For example, there is no limit on an employee’s cash expenses for a minibar in a hotel or dry cleaning at the expense of the organization.

In all other cases, when an employee uses accountable funds for payments, the limit must be observed. It's about about payments under agreements that he enters into on behalf of an organization or entrepreneur under a power of attorney or under already concluded agreements.

Such conclusions follow from paragraphs 1 and 4 of clause 6 of the Bank of Russia Directive No. 3073-U dated October 7, 2013.

Situation: Is it necessary to comply with the cash settlement limit when making payments between the agent and the principal??

Yes need.

Indeed, according to the general rule, the maximum amount of cash payments under one agreement is 100,000 rubles. You can not comply with it only in cases from a closed list. Settlements between the agent and the principal are not mentioned in it. This means that it is mandatory to comply with the cash payment limit in this situation.

Situation: Does the organization violate the cash payment limit if it pays for goods, work or services under additional agreements to a long-term contract? The total amount of cash payments exceeds RUB 100,000.

Yes, it does.

The explanation here is simple. The cash payment limit applies to obligations under one agreement. Wherein additional agreements These are not separate contracts. They only supplement and change the terms of the original agreement, and it does not matter whether it is long-term or short-term. Consequently, the settlement limit for both the contract and its amendments is the same - 100,000 rubles. in cash.

This follows from paragraph 2 of paragraph 6 of the Bank of Russia directive No. 3073-U dated October 7, 2013 and was confirmed in the courts, for example, by the resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated November 30, 2010 No. A28-2959/2010, dated November 26, 2007 No. A79-6155/2007.

An example of compliance with the cash payment limit under a long-term agreement

LLC "Trading Company "Hermes"" entered into an agreement with LLC "Alpha" on the organization of transportation. During the year, Alpha undertakes to deliver Hermes products. Every month, Hermes draws up a transportation plan (volume, direction, etc.) and pays for Alpha’s services.

Possible calculation options:

• Hermes transfers funds to Alpha's current account without any restrictions on the amount;

• Hermes pays for transportation in cash as long as the total amount of such payments is less than 100,000 rubles. Other payments are made by bank transfer.

Situation: does the organization violate the limit if it pays more than 100,000 rubles? cash on invoice? There was no agreement between the organizations for a one-time supply.

Yes, it does.

After all, the established limit applies to contracts in any form. Even if it's simple written form the agreement is not respected, the transaction is still recognized as valid. This follows from paragraph 6 of the Bank of Russia directive dated October 7, 2013 No. 3073-U, Article 162 and paragraph 1 of Article 420 of the Civil Code of the Russian Federation.

So it turns out that the cash payment limit must be observed, even if there is no purchase and sale agreement as such. In particular, when the fact of concluding a contract is confirmed by an invoice.

Let us remind you that for violating the payment limit, the organization can be fined.

Responsibility for exceeding the limit

Attention: there is administrative liability for exceeding the cash payment limit. And for both buyers and sellers.

According to Article 15.1 of the Code of the Russian Federation on Administrative Offences, the amount of the fine is:

• for the head of an organization - from 4,000 to 5,000 rubles;

• for an organization - from 40,000 to 50,000 rubles.

Cases related to violation of the cash payment limit are considered by tax inspectorates (Article 23.5 of the Code of Administrative Offenses of the Russian Federation).

A fine for violating the cash payment limit can only be imposed within two months from the date of its commission. The moment when the violation was discovered does not matter.

This conclusion follows from the provisions of Part 1 of Article 4.5 and Subclause 6 of Part 1 of Article 24.5 of the Code of the Russian Federation on Administrative Offenses.

Situation: who will be fined tax office, if the amount of cash payments between the buyer and seller exceeds 100,000 rubles?

The tax office has the right to fine both the buyer and the seller.

After all, participants in cash payments are both the payer and the recipient, which means that both of them must be held responsible for violations (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

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 simultaneously both the buyer and the seller (clause 2 of Article 567 of the Civil Code of the Russian Federation). If the goods are of unequal value, then the party whose goods are cheaper pays the difference in price (clause 2 of Article 568 of the Civil Code of the Russian Federation). If the cash surcharge exceeds the established limit, the tax office will fine both participants.