Law on cash management. New procedure for using CCT and OFD

Cash turnover Money between economic entities, as well as the procedure for conducting cash transactions in Russian Federation established by the Central Bank of the Russian Federation. The fundamentals are enshrined in regulatory documents: Instructions of the Bank of the Russian Federation No. 3210-U dated March 11, 2014 - for legal entities, Regulation No. 318-P dated April 24, 2008 - for credit institutions.

Operations are used when receiving, recalculating or issuing cash for the following purposes:

• pay wages, scholarships, benefits;
• , calculations of tax obligations;
• settlements with suppliers and contractors;
• settlements for the provision of paid services;
• gratuitous receipts and donations;
• other calculations.

Rules for conducting cash transactions in 2019

Mandatory requirements for the procedure for organizing cash circulation have been established, as well as issues that public sector entity installs on its own.

The law determines that only an employee of the institution can be a cashier. The employee must be familiarized with the current procedure and job responsibilities under signature. Also, the functions of a cashier can be performed by the manager himself. And if a large organization employs several cashiers, a senior one should be appointed.

Required documents

Operations must be documented with appropriate documents.

So, to receive cash into the cash register, the receipt order (PRO) form OKUD 0310001 is used. Form No. KO-1 is approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.

To issue cash, a debit order (RKO) OKUD 0310002 is used. Form No. KO-2 is approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.

The documentation is generated by the cashier or Chief Accountant. Responsibilities can be transferred to another person with whom an agreement has been concluded to maintain accounting in the organization (clause 4.3 of Instructions No. 3210-U). The condition came into force on August 19, 2017.

New rules for using CCP

In 2019, the procedure for using cash register equipment, approved Federal law No. 54-ФЗ dated 05/22/2003 (as amended on 07/03/2016). Recent changes have affected not only the rules for registering cash register devices with the tax office, but also the procedure for using online cash registers.

Organizations using CCPs should not provide the device to the inspection for registration or changes. All actions can be carried out through Personal Area on the website of the Federal Tax Service of Russia. In addition, all information about calculations will be automatically transmitted to tax authorities through fiscal data operators.

Innovations will improve financial efficiency the use of cash register systems, reduce the cost of maintenance and re-registration of equipment, and reduce the risk of financial fraud. The changes are aimed at increasing the transparency of payments made in cash, as well as reducing the number of tax audits.

Liability and penalties

For non-compliance with the law regarding the conduct of cash transactions, administrative liability is provided. Part 1 of Article 15.1 of the Code of Administrative Offenses establishes:

1. Punishment for legal entities that violated Regulation 318 on the procedure for conducting cash transactions and Instructions No. 3210-U is a fine of 40,000 to 50,000 rubles.
2. Punishment for officials organizations and individual entrepreneurs, in the form of a fine from 4,000 to 5,000 rubles.

Basic entries for recording cash transactions

Let's present the main cash transactions of a budget institution in the form of a table.

Transactions were carried out in rubles. At the same time, entries should be made on off-balance sheet accounts: account 17 upon receipt, account 18 upon departure from the cash register.

How to keep records

Let us consider step by step the procedure for conducting cash transactions in the Russian Federation in budgetary institution on specific examples.

An employee of the State Budgetary Educational Establishment of Children's and Youth Sports School "ALLUR" Petrov P.P. received 5,000 rubles for the purchase of printing paper and stationery. The cashier gave out the money at the same time.

During the working day, Petrov P.P. made purchases of printing paper and office supplies. There is an unspent amount left - 750.00 rubles (savings when purchasing stationery). Petrov. Accountant-cashier.

Citizen Plovtsova I.P. purchased a subscription to the swimming pool through the institution’s cash desk ( paid services). The purchase amount was 1,500.00 rubles. The accountant-cashier accepted the cash and compiled the documents.

According to the Directive of the Central Bank of the Russian Federation No. 3210-U, from June 1, 2014, a new accounting of cash transactions is being introduced to maintain cash discipline and correct accounting of funds in the cash desk, established new rules for conducting cash transactions 2019.

Also, as before, in the Regulations of the Central Bank of the Russian Federation No. 373-P, it will be necessary to establish and calculate the cash balance limit, and make a special calculation of the limit. The new procedure for conducting cash transactions provides for the old forms of incoming and outgoing cash order 2019 (KO-1 form according to OKUD 0310001 PKO - receipt and KO-2 form according to OKUD 0310002 RKO-consumable), the form and sample of which can be downloaded for free.

All legal entities, except individual entrepreneurs, are required to maintain a cash book and draw up cash documents. For non-application of a cash balance limit, this is the only “simplification” of the procedure for conducting cash transactions. Otherwise, they must fully comply with all the rules established for legal entities.

Given detailed description maintaining a cash book in 2019, a sample of filling, and there is also the opportunity to download a cash book form for free.

The forms of cash documents remained the same. True, as previously wanted, some of the details, such as corresponding accounts (subaccounts), were not removed from the forms. It will be necessary to issue a new order on the cash limit, because the old one referred to the old Regulations of the Central Bank. Individual entrepreneurs will no longer have to maintain a cash book and comply with the cash balance limit, as well as issue cash documents (receipt and expense cash orders).

This article provides explanations about cash transactions in 2019. The maintenance and completion of the cash book is described. A calculation of the balance, a sample and the opportunity to download a cash register limit form and an order for establishing it are given. Forms for incoming and outgoing cash order are provided.

When conducting cash transactions, recipients of budget funds are guided by this Directive, unless otherwise specified by a regulatory legal act regulating the procedure for conducting cash transactions by recipients of budget funds.

2. To conduct operations for accepting cash, including their recalculation, issuing cash (hereinafter referred to as cash transactions), a legal entity, by an administrative document, establishes the maximum allowable amount of cash that can be stored in the place for conducting cash transactions, determined by the manager legal entity(hereinafter referred to as the cash register), after displaying in the cash book 0310004 the amount of cash balance at the end of the working day (hereinafter referred to as the cash balance limit).

A legal entity independently determines the cash balance limit in accordance with the appendix to this Directive, based on the nature of its activities, taking into account the volume of receipts or volumes of cash disbursements.

A payment agent operating in accordance with Federal Law No. 103-FZ of June 3, 2009 “On activities for accepting payments from individuals carried out by payment agents” (hereinafter referred to as the payment agent), a bank payment agent (subagent) operating in accordance with the Federal Law of June 27, 2011 No. 161-FZ “On the National Payment System” (hereinafter referred to as the bank payment agent (subagent), when determining the cash balance limit, cash accepted during the activities of the payment agent, bank payment agent ( subagent).

The division of the legal entity at the location of which a separate workplace(workplaces) (hereinafter referred to as a separate division) depositing cash into a bank account opened for a legal entity in a bank, the cash balance limit is established in the manner prescribed by this Directive for a legal entity.

A legal entity that includes separate divisions that deposit cash at the cash desk of a legal entity, taking into account the cash balance limits established for these separate divisions.

A copy of the administrative document establishing a cash balance limit for a separate division is sent by the legal entity to the separate division in the manner established by the legal entity.

Note: There is a sample cash limit 2019, which provides a detailed calculation of the cash balance. Given by the manager or by order of the individual entrepreneur.

A legal entity keeps cash in bank accounts in excess of the cash balance limit established in accordance with paragraphs two to five of this paragraph, which is free cash.

Accumulation by a legal entity of cash in the cash register in excess of the established cash balance limit is allowed on days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out federal government forms statistical observation, to the wage fund and social payments (hereinafter referred to as other payments), including the day of receipt of cash from a bank account for the specified payments, as well as on weekends, non-working days holidays if a legal entity conducts cash transactions on these days.

In other cases, accumulation by a legal entity of cash in the cash register in excess of the established cash balance limit is not allowed.

Individual entrepreneurs and small businesses may not set a cash balance limit.

Note: Individual entrepreneurs and small businesses may not set a cash limit. Those. keep any amount of money in the cash register.

to menu

3. An authorized representative of a legal entity delivers cash to the bank in which the legal entity has a bank account, or to an organization included in the Bank of Russia system that carries out transportation of cash, collection of cash, operations for receiving, recalculating, sorting, forming and packaging cash of bank clients (hereinafter referred to as an organization included in the Bank of Russia system), for crediting their amounts to the bank account of a legal entity.

An authorized representative of a separate division may, in turn, deposit cash at the cash desk of a legal entity, or to the bank in which the legal entity has a bank account, or to an organization included in the Bank of Russia system, for crediting their amounts to the bank account of the legal entity.

4. Cash transactions are carried out at the cash desk by a cashier or other employee, a certain head of a legal entity, an individual entrepreneur or another authorized person (hereinafter referred to as the manager) from among his employees (hereinafter referred to as the cashier), with the establishment of the corresponding official rights and responsibilities with which the cashier must be read under signature.

If a legal entity or individual entrepreneur has several cashiers, one of them performs the functions of a senior cashier (hereinafter referred to as the senior cashier).

Cash transactions can be carried out by the manager.

A legal entity or individual entrepreneur can conduct cash transactions using software and hardware systems.

Software and hardware systems designed to accept banknotes must have the function of recognizing at least four machine-readable security features of Bank of Russia banknotes, the list of which is established normative act Bank of Russia.

4.1. Cash transactions are drawn up with incoming cash orders 0310001, outgoing cash orders 0310002 (hereinafter referred to as cash documents).

Cash documents can be drawn up upon completion of cash transactions on the basis of fiscal documents provided for in paragraph twenty-seven of Article 1.1 of the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash register equipment when making cash payments and (or) settlements using electronic means payment".

The paying agent, bank payment agent (subagent) draws up a separate cash receipt order 0310001 for cash accepted during the activities of the payment agent, bank payment agent (subagent).

Individual entrepreneurs, keeping, in accordance with the legislation of the Russian Federation on taxes and fees, accounting for income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type entrepreneurial activity, cash documents may not be processed.

4.2. Cash documents are prepared:

• chief accountant;
• an accountant or other official (including a cashier) specified in an administrative document, or an official of a legal entity, an individual with whom contracts have been concluded for the provision of accounting services (hereinafter referred to as the accountant);
• manager (in the absence of a chief accountant and accountant).

4.3. Cash documents are signed by the chief accountant or accountant (in their absence, by the manager), as well as by the cashier.

In the case of conducting cash transactions and drawing up cash documents by the manager, cash documents are signed by the manager.

4.4. The cashier is provided with a seal (stamp) containing the details confirming the conduct of a cash transaction (hereinafter referred to as the seal (stamp), as well as sample signatures of persons authorized to sign cash documents when registering cash documents on paper.

In the case of conducting cash transactions and drawing up cash documents by the manager, sample signatures of persons authorized to sign cash documents are not drawn up.

4.5. If there is a senior cashier, transactions for the transfer of cash between the senior cashier and cashiers during the working day are reflected by the senior cashier in the accounting book for cash received and issued by the cashier 0310005, indicating the amounts of cash transferred. Entries in the book of accounting of funds accepted and issued by the cashier 0310005 are made at the time of transfer of cash and are confirmed by the signatures of the senior cashier, cashier.

to menu

4.6. The legal entity records cash received at the cash desk, with the exception of cash accepted during the activities of a paying agent, bank payment agent (subagent), and cash issued from the cash register in the cash book.

The paying agent, bank payment agent (subagent) maintains a separate cash book to account for cash accepted during the activities of the paying agent, bank payment agent (subagent).

Entries in the cash book 0310004 are made for each incoming cash order 0310001, outgoing cash order 0310002, issued respectively for cash received and issued (full posting of cash to the cash desk).

At the end of the working day, the cashier checks the actual amount of cash in the cash register with the data of cash documents, the amount of the cash balance reflected in the cash book 0310004, and certifies the entries in the cash book 0310004 with a signature.

Entries in the cash book are verified with the data of cash documents by the chief accountant or accountant (in their absence, by the manager) and signed by the person who carried out the specified reconciliation.

If no cash transactions were carried out during the working day, no entries are made in the cash book.

5.1. Upon receipt of cash receipt order 0310001, the cashier checks the presence of the signature of the chief accountant or accountant (if they are absent, the signature of the manager) and when drawing up cash receipt order 0310001 on paper - its compliance with the sample, except for the case provided for in paragraph two of subclause 4.4 of clause 4 of this Directive, checks the correspondence of the amount of cash entered in numbers with the amount of cash entered in words, the presence of supporting documents listed in the cash receipt order 0310001.

The cashier accepts cash by sheet, piece by piece.

Cash is accepted by the cashier in such a way that the cash depositor can observe the actions of the cashier.

After accepting cash, the cashier checks the amount indicated in the cash receipt order with the amount of cash actually received.

If the amount of cash deposited corresponds to the amount specified in the cash receipt order 0310001, the cashier signs the cash receipt order 0310001, puts a seal (stamp) on the receipt for the cash receipt order 0310001 issued to the cash depositor and gives him the specified receipt for the cash receipt order 0310001. When registering cash receipt order 0310001 in electronic form, a receipt for cash receipt order 0310001 can be sent to the cash depositor at his request to the email address provided by him.

If the deposited amount of cash does not correspond to the amount specified in the cash receipt order 0310001, the cashier invites the cash depositor to add the missing amount of cash or returns the excess deposited amount of cash. If the cash depositor refuses to add the missing amount of cash, the cashier returns the deposited amount of cash to him. The cashier crosses out the cash receipt order 0310001 (if the cash receipt order 0310001 is issued in electronic form, he makes a note about the need to re-register the cash receipt order 0310001) and transfers (sends) to the chief accountant or accountant (in their absence - to the manager) for re-registration of the cash receipt order 0310001 to the actual amount of cash deposited.

to menu

5.2. Lost power. - Directive of the Bank of Russia dated June 19, 2017 N 4416-U.

5.3. Acceptance of cash deposited by a separate division into the cash desk of a legal entity is carried out in the manner established by the legal entity, according to cash receipt order 0310001. Prihodnik.

6. Cash withdrawal carried out by .

The issuance of cash for the payment of wages, stipends and other payments to employees is carried out according to cash receipts orders 0310002, payroll slips 0301009, pay slips 0301011.

6.1. Upon receipt of cash receipt order 0310002 (payroll slip 0301009, payroll slip 0301011), the cashier checks for the presence of the signature of the chief accountant or accountant (in their absence, the signature of the manager) and when drawing up the specified documents on paper - its compliance with the sample, except in the case of provided for in paragraph two of subclause 4.4 of clause 4 of this Directive, the correspondence of the amounts of cash entered in numbers with the amounts entered in words. When issuing cash using cash order 0310002, the cashier also checks the presence of supporting documents listed in cash order 0310002.

The cashier issues cash after identifying the recipient of the cash using the passport or other identification document presented by him in accordance with the requirements of the legislation of the Russian Federation (hereinafter referred to as the identity document), or according to the power of attorney and identification document presented by the recipient of the cash. Cash issuance is carried out by the cashier directly to the recipient of the cash indicated in the cash receipt order (settlement and payroll sheet, payroll sheet) or in the power of attorney.

When issuing cash by power of attorney, the cashier checks the compliance of the surname, name, patronymic (if any) of the recipient of the cash indicated in the cash order with the surname, name, patronymic (if any) of the principal specified in the power of attorney; correspondence of the surname, name, patronymic (if any) of the authorized person indicated in the power of attorney and the cash receipt order, the data of the identity document, and the data of the identity document presented by the authorized person. In the payroll statement (payroll), before the signature of the person entrusted with receiving cash, the cashier writes “by proxy.” The power of attorney is attached to the cash receipt order (settlement and payroll slip, payroll slip).

In the case of issuing cash according to a document issued for several payments or for receiving cash from different legal entities or individual entrepreneurs, copies of it are made and certified in the manner established by the legal entity or individual entrepreneur. A certified copy of the power of attorney is attached to the cash receipt order (payroll slip, payroll slip). The original power of attorney (if any) is kept by the cashier and, at the last cash disbursement, is attached to the cash receipt order (payment slip, payroll slip).

to menu

6.2. When issuing cash under cash order 0310002, the cashier prepares the amount of cash to be issued and passes cash order 0310002 to the cash recipient for signature. If cash expense order 0310002 is issued electronically, the recipient of the cash can affix an electronic signature.

The cashier recalculates the amount of cash prepared for issue in such a way that the recipient of the cash can observe his actions, and issues cash to the recipient in a sheet-by-piece, piece-by-piece recalculation in the amount indicated in the cash receipt order.

The cashier does not accept claims from the recipient of cash for the amount of cash if the recipient of the cash has not verified the correspondence of the amounts of cash entered in figures with the amounts entered in words in the cash receipt order, and has not recalculated the cash received by him piece by piece under the supervision of the cashier.

After issuing cash according to the cash receipt order, the cashier signs it.

6.3. To issue cash to an employee on account (hereinafter referred to as the accountable person) for expenses associated with the activities of a legal entity, individual entrepreneur, cash order 0310002 is drawn up in accordance with the administrative document of the legal entity, individual entrepreneur or a written statement of the accountable person drawn up in free form and containing a record of the amount of cash and the period for which cash is issued, the signature of the manager and the date.

The accountable person is obliged, within a period not exceeding three working days after the expiration date for which cash was issued on account, or from the date of return to work, to present to the chief accountant or accountant (in their absence, to the manager) an advance report with attached supporting documents. The check of the advance report by the chief accountant or accountant (in their absence, by the manager), its approval by the manager and the final settlement of the advance report are carried out within the period established by the manager.

6.4. The issuance from the cash desk of a legal entity to a separate division of cash necessary for carrying out cash transactions is carried out in the manner established by the legal entity, according to cash expense order 0310002. (consumables)

to menu

6.5. The amount of cash intended for payment of wages, scholarships and other payments is established according to the payroll (payroll). The deadline for issuing cash for these payments is determined by the manager and is indicated in the payroll (payroll). The duration of the period for issuing cash for wages, scholarships and other payments cannot exceed five working days (including the day of receipt of cash from a bank account for these payments).

The issuance of cash to an employee is carried out in the manner prescribed in paragraphs one through three of subclause 6.2 of this clause, with the employee affixing his signature to the payroll sheet (payroll).

On the last day of issuing cash intended for payment of wages, scholarships and other payments, the cashier in the payroll sheet (payroll) puts a seal (stamp) or makes the inscription “not issued” opposite the names and initials of employees who have not received cash issuance, calculates and records in the final line the amount of cash actually issued and the amount of cash not issued, checks the indicated amounts with the total amount in the payroll sheet (payroll), puts his signature on the payroll sheet (payroll) and passes it on to the chief accountant or accountant (in their absence, to the manager) for signing.

For the amounts of cash actually issued according to the settlement and payroll (payroll) statement, an expense cash order is issued.

7. Measures to ensure the safety of cash during cash transactions, storage, transportation, the procedure and timing of checks of the actual availability of cash are determined by a legal entity or an individual entrepreneur.

8. This Directive is subject to official publication in the "Bulletin of the Bank of Russia" and in accordance with the decision of the Board of Directors of the Bank of Russia (minutes of the meeting of the Board of Directors of the Bank of Russia dated February 28, 2014 No. 5) comes into force on June 1, 2014, with the exception of paragraph five point 4.

8.2. From the date of entry into force of this Directive, the Regulation of the Bank of Russia dated October 12, 2011 No. “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation on November 24, 2011 No. 22394 (Bulletin of the Bank) shall be declared invalid Russia" dated November 30, 2011 No. 66).

Chairman
Central Bank
RF E.S. Nabiullina

Note: - the legality of tax authorities carrying out checks on compliance by organizations and individual entrepreneurs with the procedure for working with cash and the procedure for conducting cash transactions, cash settlements with other organizations is shown.

to menu

Maintain a cash book electronically for free

If the cash register limit is exceeded by the end of the day?

The current procedure for storing cash at the cash register is not always convenient, except for small businesses where there is no cash limit. Often, more money accumulates in the cash register than the law allows. The fines for exceeding the cash limit are quite impressive. They range from 40,000 to 50,000 rubles.

You can bypass the restriction on the cash limit at the cash desk if you give the excess to the account. This will avoid a fine of 50,000 rubles. for violation of the procedure for working with cash (Article 15.1 of the Code of Administrative Offenses
Directive of the Central Bank of Russia 3073-U establishes the cash settlement limit and the rules for the implementation and payment of cash payments between legal entities in rubles and foreign currency.

Main changes in cash discipline due to the transition to online cash registers. As a consequence of this, it became possible not to use some cash documents.

Since July 1, 2017, many businessmen have been using cash registers with an Internet connection and entering into an agreement for Maintenance with a fiscal data operator who will transmit information about payments to the tax authorities electronically. They were also joined by those whose use of cash registers was postponed until July 1, 2019.

Maintaining cash discipline in 2019

Cash discipline in 2019 is a set of rules for working with the cash register for organizations and individual entrepreneurs. This applies to spending cash proceeds, storing cash and working with cash register systems.

Organizations set the allowable amount of cash at the end of the working day on their own, the rest is handed over to the bank.

Maintaining cash discipline in 2019 for small businesses and individual entrepreneurs means that they keep as much cash in the cash register as necessary. The amount is set in the cash limit order, otherwise the balance limit is 0. The limit can be exceeded on paydays, weekends and holidays. The limit for cash payments between organizations or individual entrepreneurs is 100 thousand rubles, with individuals there are no restrictions. Corrections can be made to paper documents (except PKO and RKO), electronic documents are signed with electronic signatures, but they cannot be corrected.

Organizations and individual entrepreneurs are prohibited from spending cash (clause 2 of Bank of Russia Directive No. 3073-U dated October 7, 2013), exceptions are provided for:

• employee benefits;
• issuing money for accountable persons;
• payment for goods, works, services;
• returns to customers.

It is not prohibited to spend cash received from a bank account for other purposes.

An individual entrepreneur can spend cash proceeds for personal needs.

Changes in cash discipline

Federal Law No. 290-FZ of July 3, 2016 introduced serious changes to the rules for the use of cash registers, the main one of which is the transition to the use of online cash registers that transmit information about settlements using cash and electronic means of payment through a fiscal data operator to the tax authorities electronic. Information is transmitted at the time of calculation.

Cash discipline with online checkouts is also changing. According to the Ministry of Finance, expressed in Letter No. 03-01-15/37692 dated June 16, 2017, after the introduction of online cash registers in organizations, the use of the cashier-operator’s journal (Form No. KM-4) and the cashier-operator’s certificate-report (Form No. KM -6) is optional.

In addition, by Directive of the Bank of Russia No. 4416-U dated June 19, 2017, changes were made to the procedure for conducting cash transactions: in order to issue money on account, full repayment of the debt on the previously received amount is no longer required. In addition, you can not take an application from the accountable, but formalize the issuance with an administrative document - for example, an order from the manager.

Responsibility for violations of the rules for working with cash register systems

Penalties for violation of cash discipline in 2019 regulate Code of Administrative Offenses. For violation of cash discipline in 2019, a fine is assigned based on the severity of the violation.

For cash payments and accumulation in the cash register in excess established sizes (Art. 15.1) fine for officials - from 4,000 to 5,000 rubles, for legal entities - from 40,000 to 50,000 rubles.

For failure to comply with the rules for working with cash registers ( Article 14.5):

• for non-use of cash registers, a fine for officials is from 1/4 to 1/2 of the settlement amount, but not less than 10,000 rubles; for legal entities and individual entrepreneurs - from 3/4 to one size of the settlement amount, but not less than 30,000 rubles;
• behind systematic violation law - disqualification for officials from 1 to 2 years; for legal entities and individual entrepreneurs - suspension for up to 90 days;
• for the use of cash registers that do not meet the requirements and failure to provide information and documents at the request of tax authorities - a warning or a fine for officials from 1,500 to 3,000 rubles; for legal entities and individual entrepreneurs - a warning or a fine from 5,000 to 10,000 rubles;
• for failure to send a paper or electronic check to the client upon his request - a warning or a fine for officials of 2000 rubles. For legal entities and individual entrepreneurs - a warning or an administrative fine of 10,000 rubles.

Checking cash discipline by tax authorities in 2019 is carried out without restrictions.

The Federal Tax Service draws up an inspection plan, but the document is designed only for internal use. As a rule, this happens no more than once a year or when there is a complaint.

An audit will also be carried out if the company has previously violated cash handling discipline or is operating at a loss.

In connection with the establishment of the procedure that the Central Bank legalized on March 11, 2014, each cash transaction must be carried out according to certain rules. Under this legislation, many types of cash transactions are simplified.

In this article we will analyze all the nuances of conducting these operations of an organization.

Pros of the new law

Compared to the previous law, the new rules have somewhat simplified their activities, by canceling the cash limit. Also they Cash books and orders should no longer be kept, and they can independently determine by what formula to set the cash limit.

When an individual entrepreneur independently conducts all cash transactions, he can easily do without cash receipts and receipts. Otherwise, if this work is done by an accountant or cashier, then these documents are not required by law, but are desirable for controlling the movement of funds by the entrepreneur himself.

For individual entrepreneurs, there is another relaxation, according to which it is allowed to change indicators in documents related to cash transactions, but not in RKO (cash settlement order) and PKO (cash receipt order). Entrepreneurs do not have the right to spend proceeds for the following purposes:

• repay bank loans or interest on them;
• it is prohibited to carry out securities transactions with this money;
• make payments for real estate rental;
• organize or conduct gambling.

For individual entrepreneurs who provide services to the public, the use of cash registers is canceled if they issue strict reporting forms. For other individual entrepreneurs and small businesses, having a cash register is mandatory.

The use of devices for individual entrepreneurs with a specific type of trade (trade from tanks, at fairs, in kiosks and acceptance of glass containers) is not required since 2015.

Learn more about the new law in the following video:

Conducting cash transactions for legal entities

For all legal entities persons entered restrictions on cash storage. They are required to deposit the money in the bank or financial institution bound by an agreement to conduct similar operations with the Bank of Russia. In this case, the bank or organization must provide collection, counting, packaging and transportation of legal cash. person with their further crediting to his current account.

If you have not yet registered an organization, then easiest way do this using online services, which will help you generate all the necessary documents for free: If you already have an organization, and you are thinking about how to simplify and automate accounting and reporting, then the following online services will come to the rescue, which will completely replace an accountant in your company and save a lot money and time. All reporting is generated automatically, signed electronically and sent automatically online. It is ideal for individual entrepreneurs or LLCs on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it has become!

Target cash flow

According to the law, legal entities, as well as individual entrepreneurs and small businesses have the right to spend cash money exclusively:

• for the issuance of salaries and advance payments to employees included in the payrolls of the salary fund;
• to pay for social needs, for example, sick leave;
• to pay for insurance cases, despite the fact that the individual paid for his contract in cash and no more than 100,000 rubles per contract;
• for the issuance of cash for the consumer needs of an employee of an enterprise not related to his direct activities, but not more than 100,000 rubles;
• to pay for goods or services provided (this does not apply to the purchase of securities);
• to return money to customers when the goods are returned or the service provided to them is not performed.

According to the old legislation, an enterprise, individual entrepreneur or legal entity did not have the right to issue cash money for consumer loans to its employees. According to the new law, a consumer loan can be of any nature, that is, it does not have to be for a purchase household appliances or a car, but also for training or other needs. The main thing is that it does not exceed established by law limit and was issued in rubles.

Expense of money from the account of an enterprise, individual entrepreneur and legal entity

According to the accepted instructions, individual entrepreneurs and enterprises have the right to spend cash from the cash register if it came there from their personal account. These could be expenses:

• for any transactions with securities;
• for payments on real estate rental;
• for any payments on loans - from their full repayment to interest payments.

According to this legislation, a limit of 100,000 rubles is legalized for each individual contract. This does not apply to current accounts of individuals.

Organization of cash transactions and documents

The cash worker is appointed by the entrepreneur himself, or he carries out all operations personally. Every monetary transaction must be accompanied by expenditure and receipt orders. The signature on the documents must only be of the person authorized to put it - an accountant or cashier, and there must also be a seal or stamp on which the details confirming the legality of this monetary transaction are indicated.

Each time cash is received or issued, the cashier must enter the amounts in the cash book. At the end of the work, he is obliged to check the data in the book with the indicators for cash settlement and cash settlements and cash balances and indicate the cash balances in the book, and then put his signature. If there is an accountant, he must check these indicators, or the manager does this personally.

Cash documentation

Depending on the volume of the enterprise or at the request of its manager, cash transactions can be carried out both in the appropriate book and in electronic form. Cash receipts and debit orders are called cash receipts. For their correct design the following is required:

• documentation is compiled by the chief accountant or accountant of the company or cashier;
• this responsible person or persons must be specified in a special document signed by the head of the enterprise;
• an agreement must be concluded with them on the provision of relevant services to the enterprise with the signatures of all persons indicated in it and the head of the company;
• Cash orders can be maintained by the head of the enterprise himself.

Rules for receiving a receipt order

First of all, the cashier must check the authenticity of the signature of the manager or a person authorized by him on the cash receipt order and compare it with the sample. Then he is obliged to check the figures indicated in the documents with the amount of cash he received. If the amount is fully consistent with the documents and available, the cashier can sign the cash order and confirm this operation with his seal.

If the amount of cash does not correspond to the specified digital or capital data in the receipt order, the cashier has the right to refuse to accept cash.

He may demand that the missing amount be given to the person who contributed it. In case of refusal, the receipt document must be given to the accountant or the head of the enterprise for reprinting to accept the actual amount, and the first receipt document is crossed out. A new receipt order is issued for each paying agent accordingly.

Rules for receiving an expense order

Any operations for cash issuance are carried out when registering cash receipts. Upon receipt of the corresponding statement, the cashier is obliged to check the signature of the accountant or manager on the document with the sample, as well as the amounts indicated in it with the fact of cash. The amounts must be indicated both in numbers and in words.

Cash withdrawal can only be carried out upon presentation of an identity card by the recipient. In this case, the cashier must check the recipient's last name with the specified data in the expenditure order, and the photograph with its bearer. He is also obliged to prepare the amount required for issuance, give the statement to the recipient for signature, and then count the money again with his direct attention.

When issuing money by power of attorney, the recipient is required to present his documents and a power of attorney certified by a notary, as well as its certified copy.

When issuing cash in this case, the cashier is obliged to write a signature in the statement in front of the column in his own hand “by proxy” and give it to the recipient to sign. A copy of the power of attorney is attached to the expense cash document, on which the cashier must sign for the issuance of cash to this person.

The cashier is not obliged to accept claims from the recipient if the money was not counted at the cash register immediately upon receipt.

Cash issuance on report

According to current legislation You can issue cash to a company employee on account for the needs of the enterprise. In this case, the expenditure order must be issued upon a written application of the accountable person, in which he is obliged to indicate the required amount, the purpose of receiving cash and for what period. This document must be signed by an accountant or the head of the enterprise.

A new order for cash withdrawal on account can be issued only after the recipient has repaid the previous payment. Money can be issued on account not only to the employees of the enterprise, but also to persons with whom the company has civil law agreements, for example, partnerships.

Determining the cash limit

According to new legislation No. 3210-U dated March 11, 2014, each company is required to issue an order to the organization on the permissible amount of cash remaining in the cash register at the end of the working day. This amount should be the maximum allowable for keeping in the cash register after closing the data in the cash book.

Anything above this limit must be transferred to the bank for safekeeping. The exceptions are days when advance payments or salaries are issued to employees of the enterprise or holidays when banks are closed and cash transactions were carried out. For individual entrepreneurs and small businesses there is no limit on cash at the cash desk.

How to determine the cash limit for an enterprise and legal entity

For legal entities, the period for receiving and counting money should not exceed 92 days.

At the same time, the deadline for depositing cash at the bank can't be more than a week. That is, the amount collected during the time set by the enterprise is divided by the number of days, taking into account the interval for depositing cash at the bank, and thus the maximum permissible daily limit of money in the cash register at the end of the working day is derived.

All documentation for conducting cash transactions, be it cash books or their electronic equivalents, is stored within the time limits established by the entrepreneur himself. IN electronic versions No changes or amendments can be made to cash books, unlike their paper counterparts.

Changes in 2016

In 2016, many innovations regarding cash transactions appear:

• For legal entities, there will be a restriction related to the storage of cash, according to which they will be required to hand over money to any financial institution on a daily basis. It, in turn, will have to provide basic operations - counting, transportation, collection, etc.
• In 2016, according to the law, new cash registers must be used that have the function of collecting and sending data to the tax authorities via the Internet. In addition, checks will be able to be prepared and transmitted to customers online. In this case, it is not necessary to immediately buy a new device: the old one can be used until the end of registration (however, the period of use cannot exceed 7 years) or if there is no possibility of using the Internet.
• For individual entrepreneurs, maintaining documentation is simplified: they do not have to draw up cash documents. For example, since 2016, it is not necessary to maintain an outgoing and incoming cash order.
• Also, for individual entrepreneurs, the absence of a cash limit is allowed (this innovation also applies to legal entities that are small enterprises).

Innovations in 2018

In 2018, the process of introducing a new type of cash register equipment, called “ online cash register Ouch". Now data on cash transactions is stored on a special fiscal drive and transmitted directly to the Federal tax service using communication channels.

Buyers can use the service to send purchase information to their email address or phone.

From March 31, 2018, entrepreneurs and organizations involved in the sale of alcoholic beverages were required to install such a cash register. And by July 1, 2018, everyone will have to use the new online cash registers, with some exceptions.

For information on these changes in legislation, watch the following video:

How has the procedure for conducting cash transactions changed in 2017? Why were amendments made to Regulation No. 3210-U on the procedure for conducting cash transactions? Is it true that new cash discipline rules will come into effect on August 19, 2017? How to maintain a cash book from the specified date? Have the rules for registering cash documents changed? Let's figure it out.

Introductory information

The regulatory legal act that regulates cash management is Bank of Russia Directive No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.” This document was amended by Directive of the Central Bank of Russia dated June 19, 2017 No. 4416-U. The changes will take effect 10 days after publication (the document was published on August 8). Consequently, the procedure for conducting cash transactions changes from August 19, 2017.

Why were the changes needed?

But why was it necessary to adjust the regulations on the procedure for conducting cash transactions? The main answer can be found in explanatory note to the draft amendments being commented on:

What follows from the explanatory note

The development of the project is due to the introduction of online cash register equipment (online cash registers) from July 1, 2017, which ensures the storage of fiscal data in fiscal drives. Cm. " ".

The draft amendments clarify the procedure for issuing incoming cash order 0310001, and also provide for issuing outgoing cash order 0310002 for the total amount of accepted and issued cash when legal entities and individual entrepreneurs use cash register equipment.

Thus, the receipt and expenditure of funds will be verified with the data transmitted to the Federal Tax Service online.

The procedure for registering cash documents in electronic form is also being clarified and certain provisions of Directive No. 3210-U are being updated. Let us tell you in more detail about the most significant adjustments to cash discipline from August 19, 2017.

Money can be issued on account without an application

Accountable persons are employees to whom an organization or individual entrepreneur gives money to carry out official assignments and who are required to submit a report on their use.

To receive cash on account, the employee must write an application in any form, in which he must record the required amount and indicate for what purpose it will be spent. This follows from paragraph 6.3 of the Bank of Russia Instructions from the Bank of Russia dated March 11. 2014 No. 3210-U. A familiar application for the withdrawal of money from a cash register may look, for example, like this:

Thanks to the commented changes, from August 19, 2017, 2017, organizations or individual entrepreneurs will have the right to issue money on account on the basis of an internal administrative document. The Central Bank did not provide for its name or form. Therefore, an organization or individual entrepreneur will be able to issue an order, instruction or any other administrative document on the issuance of funds. The form of the administrative document is arbitrary. However, it must contain records of the amount of cash and the period for which cash is issued, the signature of the manager and the date. This is required by clause 6.3 of the Bank of Russia Instructions from the Bank of Russia dated March 11. 2014 No. 3210-U (new edition).

Let us give a possible example of an order from an organization to issue money against a report, which the director (or other authorized person) could issue in July 2017.

Please note that after August 19, 2017, it will be possible to work as before and issue reports based on employee applications. The Central Bank leaves this option acceptable. Previously, as we have already said, the statement was mandatory and the only possible option.

From August 19, 2017, upon receiving an application from an employee or an administrative document (for example, an order) for the release of money for reporting, the accountant will be required to create an expense cash order (0310002). An expenditure cash order is issued every time money is issued from the cash register. Draw it up according to form No. KO-2 in one copy (clause 4.1 of Bank of Russia Instructions No. 3210-U dated March 11, 2014). Here is an example of an expenditure and cash order drawn up in July 2017, where the order issued by the director, and not a statement, is recorded as the basis for the issuance of funds.

You can use this sample cash receipt order KO-2 as an example. Based on the generated cash register, the cashier is obliged to issue funds to the employee.

You can issue money on account if you have a debt

Many people know that it is impossible to give accountable amounts from the cash register to an employee who has not yet accounted for the money previously received. Violation of this restriction may result in a fine of up to 50,000 rubles (Article 15.1 of the Code of Administrative Offenses of the Russian Federation). Let us remind you that this rule does not apply to cases where money is transferred to a card.

However, as of August 19, 2017, the situation is changing. From this date, organizations and individual entrepreneurs will be able to issue an employee a new amount for reporting at any time. Even if the previously issued amount was not returned on time. This amendment was included in clause 6.3 of the Bank of Russia Instructions from the Bank of Russia dated 11.03. 2014 No. 3210-U.

Nobody canceled the return period

The period for which cash can be issued on account is not limited by law. If the deadline for the return of accountable amounts is set by the manager, then no later than three working days after its end, the employee must report for the money received (clause 6.3 of the Bank of Russia Directive No. 3210-U dated March 11, 2014). This deadline has not been canceled. However, now, even if the employee has not returned the accountable amounts within the prescribed period, he has the right to receive a new accountable amount of money.

Let us remind you that if an employee does not return the amount of the unspent advance on time, the money can be withheld from the salary. For these purposes, a collection order is issued - no later than one month from the day the period established for the report expires. However, it is possible to recover amounts from an employee if he does not dispute the basis and amount of deductions. Therefore it is required to obtain written agreement employee on retention. Otherwise, it will be possible to collect the debt only through the court (Articles 137, 248 Labor Code RF).

The receipt for the PKO can be sent by email

A cash receipt order is filled out when money is received at the cash desk. It is drawn up in one copy according to form No. KO-1 (clause 4.1 of Bank of Russia Instructions No. 3210-U dated March 11, 2014). The cash receipt order form consists of two parts:

• the cash receipt order itself;
• the tear-off part is a receipt (issued to the person who deposited the money).

If the amount of money indicated in the receipt coincides with the amount deposited, the cashier signs the order. Then he puts a seal or stamp on the receipt for the order (if the organization has a seal) and issues a receipt to the depositor.

As for the changes, the receipt for the electronic cash receipt order from August 19, 2017 can be sent to email contributor. No need to print. Just hand out the receipt from the paper PKO, as before. First, we note that it was required to issue “paper” receipts, even if the RKO was generated in electronic format.

Not only the cashier has the right to maintain a cash book

Record information about cash flows in the cash book using Form No. KO-4. All organizations should do this. Only individual entrepreneurs who keep records of income and expenses or physical indicators in accordance with the Tax Code of the Russian Federation have the right not to create a cash book (clause 1, 4.6 of Directive No. 3210-U).

The cash book is kept by the cashier (clause 4, clause 4.6, clause 4 of Directive N 3210-U). However, from August 19, 2017, the Central Bank allows any employee, not just the cashier, to fill out the cash book. When the amendments come into force, the director will be able to fill out the book, for example (clause 4 of Directive No. 3210-U).

If, from August 19, 2017, the cash book will be maintained not by the cashier, but by another employee, then the corresponding responsibilities should be in his job description.

The cash book can be kept on paper or in electronic form (clause 4.7 of Instructions No. 3210-U).