Cash documents
The procedure for conducting cash transactions in the Russian Federation is established by the Instructions of the Bank of Russia dated March 11, 2014 No. 3210-U. According to this document, cash transactions are formalized by incoming cash orders (PKO) and outgoing cash orders (RKO). For each PKO and each RKO, entries are made in the cash book. This procedure will continue after the transition to new cash register systems with the function of transmitting data to the tax authorities.
Unified forms cash documents are given in Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88, which continues to be in force at the present time and should be applied in the future - after the transition to online cash registers.
Maintaining a cash book
Any organization, regardless of the taxation system, is required to maintain a cash book (form No. KO-4) if it receives or spends cash (clauses 1, 4, 4.6 of the Procedure for conducting cash transactions). Even the daily delivery of proceeds to the bank, including through collectors, does not exempt you from maintaining a cash book.
If a separate division of an organization receives or expends cash, it is also required to maintain a cash book. In this case, the presence or absence of a current account at a separate division does not play any role (letter of the Bank of Russia dated May 4, 2012 No. 29-1-1-6/3255).
The separate division (SU), within the period established by the head of the organization, transfers to the head division:
- or tear-off copies of sheets of the cash book - when the OP cash book is filled out by hand;
- or second copies of the cash book sheets printed on paper - if the OP’s cash book is filled out on a computer.
In the parent organization, the indicators of the OP's cash book are not entered into the organization's cash book. Sheets of the OP cash book are bookleted separately at least once a year.
Cash balance limit in the cash register
The balance of cash in the cash register at the end of the day should not exceed the limit established by the organization (clause 2 of the Procedure for conducting cash transactions). This rule does not apply to individual entrepreneurs and small business organizations that can keep any amount of cash in the cash register.
Formulas for calculating the cash balance limit at the cash desk are given in the Appendix to Bank of Russia Instructions No. 3210-U.
Issuance and delivery of small change coins
The current regulations governing the use of cash register systems do not provide for the presence of a balance cash(change coins and banknotes) in the KKT cash drawer either at the beginning of the working day or at the end of the working day. Therefore, before the start of the work shift, the cashier gives the cashier-operator some change money. To do this, the cashier writes out a cash register for the amount of exchange, in which in the line “Issue” he indicates the full name of the cashier-operator, and in the line “Base” he writes “For exchange”.
If in trade organization There are senior and ordinary cashiers, then the senior cashier gives the change coin to the cashier-operators. The amount of the change coin indicated in the cash register is recorded by the senior cashier in the cash book (form KO-4) and in the book of accounting for funds received and issued by the cashier (form KO-5). This procedure is established in clause 4.5 of the Procedure for conducting cash transactions and will continue to apply when using the online cash register.
Thus, as before, in the absence of a senior cashier, an expense cash order is sufficient to issue a change coin, and in the presence of a senior cashier, it is necessary, in addition to registering cash registers, to keep a book in the KO-5 form.
Fiscal documents instead of standardized forms for CCP
Unified forms for cash register equipment
To record cash settlements with the population when carrying out trade operations using cash register systems, organizations used unified forms primary accounting documentation KM-1-KM-9, approved by Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132:
- KM-1 “Act on transferring the readings of summing money counters to zeros and registering control counters of cash registers”;
- KM-2 “Act on taking readings from control and summing cash counters when handing over (sending) the cash register for repairs and when returning it to the organization”;
- KM-3 “Act on the return of funds to buyers (clients) for unused cash receipts”;
- KM-4 “Journal of cashier-operator”;
- KM-5 “Logbook of recording readings of summing cash and control counters of cash registers operating without a cashier-operator”;
- KM-6 “Certificate-report of cashier-operator”;
- KM-7 “Information on KKM meter readings and the organization’s revenue”, etc.
Since this resolution is not a regulatory legal act adopted in accordance with Law No. 54-FZ, now, according to officials, it is not subject to mandatory use(letters of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914, dated April 4, 2017 No. 03-01-15/19821, dated January 25, 2017 No. 03-01-15/3482, dated September 16, 2016 No. 03- 01-15/54413).
Consequently, organizations that use new online cash registers are not required to issue cashier-operator certificates (form KM-6) and keep a cashier-operator journal (form KM-4) for each cash register (letter of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914).
In connection with the entry into force new edition 54-FZ The Bank of Russia plans to make changes to Directive No. 3210-U. In particular, in the new edition of clauses 5.2 and 6.6 of the Rules for Conducting Cash Operations, it will be established that incoming cash orders (PKO) and outgoing cash orders (RKO) must be issued on the basis of fiscal documents (as of the draft as of 03/01/2017).
Fiscal documents
Fiscal documents are fiscal data (information on calculations), which are presented in established formats on paper or electronically (Article 1.1 of Law No. 54-FZ).
Fiscal documents include (clause 4 of article 4.1 of Law No. 54-FZ):
- registration report;
- report on changes in registration parameters;
- shift opening report;
- cash receipt(form strict reporting);
- correction cash receipt (strict correction reporting form);
- shift closing report;
- closing report fiscal storage;
- report on the current status of settlements;
- operator confirmation.
Formats of fiscal documents that are mandatory for use, as well as additional details of fiscal documents, are approved by Order of the Federal Tax Service of the Russian Federation dated March 21, 2017 No. ММВ-7-20/229@.
Shift duration
In accordance with legal requirements, work with fiscal equipment is divided into cash register shifts. Before the start of settlements using cash register systems, a report on the opening of a shift is generated, and upon completion of settlements, a report on the closure of a shift is generated. At the same time, a cash register receipt cannot be generated later than 24 hours from the moment the report on the opening of a shift is generated (clause 2, article 4.3 of Law No. 54-FZ).
That is, a shift when working at an online cash register cannot last more than 24 hours. This requirement for the duration of the shift is explained by the capabilities of the fiscal drive. In the case when the shift exceeds 24 hours, the fiscal sign of the document is not generated on the cash register receipt (paragraph 9, paragraph 1, article 4.1 of Law No. 54-FZ).
A shift at a cash register can be opened one day and closed the next day with a total duration of no more than 24 hours. Law No. 54-FZ does not contain any other restrictions regarding the duration of the shift, as well as requirements for closing the shift at the exact specified time (letter of the Ministry of Finance of the Russian Federation dated May 5, 2017 No. 03-01-15/28066).
Shift closing report
When closing a shift on the old cash registers, a Z-report was generated, which was the basis for making an entry in form KM-4 (“Journal of the cashier-operator”) (attachment to the letter of the Federal Tax Service of Russia dated June 10, 2011 No. AS-4-2/9303@, letters of the Federal Tax Service of Russia for Moscow dated January 20, 2011 No. 17-15/4707, dated April 20, 2011 No. 17-15/38757). Based on the Z-report, a certificate-report of the cashier-operator (KM-6) was drawn up and data was entered into the cashier-operator’s journal (KM-4).
Since when using new cash registers it is not necessary to maintain forms KM-4 and KM-6, at the end of the shift a report on the closure of the shift is generated, on the basis of which a PKO is drawn up and an entry is made in the cash book.
Data on the amounts of cash received by the cash register for a shift are given in the report on the closure of the shift: the indicator “Total amount in checks (TSR) in cash” in the “Receipt” transaction counters” attribute of the “Shift totals counters” variable.
Please note that based on one report on closing a shift, several PKOs can be generated depending on the type of transaction and the entries that will be made in accounting when cash is posted to the organization’s cash desk:
- full payment for the sale of goods, works, services (Debit 50, Credit 90-1);
- partial payment for the sale of goods, works, services (Debit 50, Credit 62-1);
- prepayment on account future implementation goods, works, services (Debit 50, Credit 62-2).
Documentation of returns
Return of goods on the day of purchase
When returning funds to the buyer on the day of purchase, cash register is mandatory (letter of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914). Funds are issued to the buyer from the cash drawer of the cash register on the basis of a receipt issued upon purchase of the goods.
When issuing cash, the buyer must run a cash register receipt indicating the payment attribute “RETURN OF RECEIPT”. There is no need to issue a certificate of return of funds to buyers (KM-3).
The return check of the cash register is transferred to the tax authorities through the fiscal data operator in the same manner as all other checks of the cash register (letter of the Ministry of Finance of the Russian Federation dated April 4, 2017 No. 03-01-15/19821).
Data on the returned amounts are reflected in the report on the closure of the shift: the indicator “Total amount in checks (TSR) in cash” in the “Counters of transactions “Return of receipts”” of the attribute “Counters of shift totals”.
When recording the amounts of cash received by the cash register for a shift, the difference between the receipt amount and the receipt return amount must be reflected in the PKO. In other words, revenue from the sale of goods, works, and services in the PKO is reflected minus the amounts returned.
Return of goods not on the day of purchase
Today, even specialists from the Ministry of Finance of the Russian Federation do not know how to correctly process a refund for goods returned on a date other than the day of purchase. Therefore, officials recommend contacting the Bank of Russia on this issue (letters from the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914, dated March 1, 2017 No. 03-01-15/11622). The officials did not say in any of their letters that return check must be processed for any refund, regardless of the date of return of the goods.
Since to date no new procedure for processing the return of goods has been approved, in our opinion, refunds for goods returned on a date other than the day of purchase should be returned in the same manner.
Step 1. Based on the buyer’s application for the return of goods, it is necessary to issue a cash register receipt, in which the buyer will put his signature, and give the buyer money from the main cash register (and not from the cash register cash drawer).
Step 2. Based on cash settlement, an entry should be made in the cash book.
Thus, on the day when the money for the returned goods was returned from the main cash register, the cashier issues a PKO for the full amount of revenue received by the cashier-operator, and a PKO for the amount of money returned to the buyer.
When returning a previously made prepayment, in our opinion, organizations should run a cash register receipt, regardless of the date of its payment. Funds should be returned from the cash drawer of the cash register.
New procedure for using CCT and OFD
Oksana Kurbangaleeva, Director of Successful Business Consulting LLC
Recipients budget funds when conducting cash transactions, they 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 - 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 head of the legal entity (hereinafter - cash desk), 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 the activities of accepting payments from individuals carried out by payment agents” (hereinafter - paying agent), a bank payment agent (subagent) operating in accordance with Federal Law dated June 27, 2011 No. 161-FZ “On 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) is not taken into account.
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 on the establishment separate division cash balance limit is sent by a legal entity to a separate division in the manner established by the legal entity.
Note: There is a sample cash limit 2020, which provides a detailed calculation of the cash balance. Manager's data or by order of the individual entrepreneur.
A legal entity stores cash in bank accounts in banks 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.
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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, determined by the head of a legal entity, individual entrepreneur or other authorized person(hereinafter - the manager) from among his employees (hereinafter - the cashier), with the establishment of the corresponding official rights and duties that the cashier must familiarize himself with upon 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 by a regulatory act of the 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 issued upon completion of cash transactions on the basis of fiscal documents provided for in paragraph twenty-seven of Article 1.1 Federal Law dated May 22, 2003 No. 54-FZ "On the application of control 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 management services accounting(hereinafter referred to as 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.
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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. When receiving 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 accepted.
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.
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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. Receipt.
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 case of issuing cash using a document issued for several payments or for receiving cash from different legal entities, individual entrepreneurs, its copies are made and certified in the manner established by a 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).
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6.2. When issuing cash using 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 related to 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 application of the accountable person, drawn up in any 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 to period not exceeding three working days after the day of expiration of the period for which cash was issued on account, or from the day you start work, present to the chief accountant or accountant (in their absence, to the manager) an advance report with attached supporting documents. Checking the advance report by the chief accountant or accountant (in their absence, by the manager), its approval by the manager and the final payment on the advance report is carried out within the time 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)
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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.
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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.
Directive of the Central Bank of Russia 3073-U establishes the cash settlement limit and the rules for the implementation and payment of cash settlements between legal entities in rubles and foreign currency.
The circulation of cash 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:
- payment of wages, scholarships, benefits;
- , calculations of tax obligations;
- settlements with suppliers and contractors;
- payments for rendering 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 budgetary organization installs on its own.
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Mandatory requirements(regulated by current legislation) |
Self-installed |
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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 to the cash desk, the receipt order (PRO) form OKUD 0310001 is used. Form No. KO-1 was approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.
To issue cash, an expense 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 records 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 is in effect, approved by Federal Law No. 54-FZ of May 22, 2003 (as amended on July 3, 2016). Recent changes have affected not only the rules for registering cash register devices in 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 account 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 legislation regarding the conduct of cash transactions, administrative liability is provided. Part 1 of Article 15.1 of the Code of Administrative Offenses establishes:
- 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.
- 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.
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Operation name |
Debit account |
Credit account |
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Receipt of cash to the institution's cash desk from a personal account |
PKO (f. 0310001) Cash book (f. 0504514) |
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Received payment for provision of paid services |
PKO (f. 0310001) Receipt (f. 0504510) Cash book (f. 0504514) |
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Money issued on account |
RKO (f. 0310002) Cash book (f. 0504514) |
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Cash exceeding the cash register limit was transferred to the institution’s personal account |
RKO (f. 0310002) Cash book (f. 0504514) |
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 Budget Educational Institution 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 (paid services) through the institution’s cash desk. The purchase amount was 1,500.00 rubles. The accountant-cashier accepted the cash and compiled the documents.
There were no changes to the procedure for conducting cash transactions in 2020. You must be guided by the instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U, the latest edition of which came into force on August 19, 2017 (see the instruction of the Central Bank of the Russian Federation dated June 19, 2017 No. 4416-U). With this order, the Central Bank:
- changed the procedure for compiling PKO and RKO cash registers based on checks from cash register equipment;
- introduced a new rule for processing cash documents in electronic form;
- changed the design and procedure for issuing accountable amounts.
For clarity, let’s present these changes in cash management in the form of a table:
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Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U on the procedure for conducting cash transactions |
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|---|---|
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Canceled/Changed |
The essence of changes in the rules for conducting cash transactions |
|
Clause 5.2 is no longer valid |
Section 4.1. Cash documents (PKO and RKO) are drawn up upon completion of cash transactions on the basis of fiscal documents provided for in paragraph. 27 art. 1.1 Fed. Law of May 22, 2003 No. 54 |
|
Clause 5.1 changed |
Section 5.1. When registering a PQS electronically, a receipt for the PQS is sent to the cash depositor at his request to the email address provided by him |
|
Clause 6.1 changed |
Section 6.1. The presence of signatures of responsible persons is checked when documents are prepared on paper. |
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Clause 6.2 changed |
Section 6.2. If cash settlement is issued electronically, the recipient of the cash affixes an electronic signature |
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Clause 6.3 changed |
Section 6.3. It is not necessary to prepare a separate application for reporting if there is an order for the reporting person (i.e., the order that was in force before 06/01/2014 has returned) |
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Clause 6.3 changed - paragraph three is no longer valid |
Section 6.3. It is permissible to issue an advance if the debt under the previous report is outstanding |
As you can see, cash discipline has changed significantly with the adoption of the latest edition of Directive 3210-U.
The procedure for organizing and conducting cash transactions
In order for an institution to avoid problems with regulatory authorities, it is necessary to comply with several key requirements for recording cash flow. Let's look at the key conditions for organizing an online cash register in 2020.
Observe the following procedure for conducting cash transactions:
- Assign a cashier. Enter a new staff position “accountant-cashier” or assign the responsibilities for conducting cash payments to another specialist. Please note that only full-time employee institutions. Such responsibilities cannot be assigned to a freelancer or contract worker. Familiarize the cashier with the current procedure for maintaining a cash register against signature.
- Approve your cash limit. The cash balance limit is the maximum amount of cash that can be stored in a specialized room every day, that is, in the cash register. The exception is days of payment of salaries, benefits and scholarships. On other days, the amount of money exceeding the limit for cash transactions must be deposited into a current account.
- Record every cash transaction. Any movement of money, receipt or expense at the cash desk must be reflected in the appropriate document. And not only primary, but also registered in the accounting journal.
- Reflect transactions in accounting. For each cash transaction at the cash desk, an appropriate accounting entry must be made. Reflect the movement of money in the appropriate accounts in accordance with the instructions for maintaining accounting records.
- Ensure total control of operations. Organize systematic checks. Only professional control and verification of how the rules of cash management are observed will allow you to avoid fines for violating cash discipline.
Unified forms for cash transactions
As before, cash transactions in 2020 are formalized using mandatory unified forms of primary accounting documents. These are forms approved by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88: incoming cash order (abbr. PKO, code OKUD 0310001), outgoing cash order (abbr. RKO, code OKUD 0310002), cash book (code OKUD 0310004). When issuing wages from the cash register, a payroll (OKUD code 0301011) or a payroll slip (OKUD code 0301009), approved. .
By letter dated July 21, 2017 No. 03-01-15/46715, the Ministry of Finance of the Russian Federation confirmed that the use of unified forms related to the maintenance of cash registers (Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132) in accordance with the “Standard Rules for the Operation of Cash Registers. ..” (RF Ministry of Finance dated August 30, 1993 No. 104), optional!
In particular, the rules for conducting cash transactions in 2020 recognize the following forms as optional:
- cashier-operator's journal;
- certificate of payment from the cashier-operator;
- a log of recording the readings of summing cash and control counters of cash register machines operating without a cashier-operator;
- information about the meter readings of cash register machines and the organization’s revenue;
- act on transferring summing money counters to zeros and registering control counters cash register;
- an act on taking readings from control and summing cash counters when handing over (sending) a cash register machine for repair and when returning it to the organization;
- an act of returning money to buyers (clients) for unused cash receipts (including erroneously punched cash receipts);
- call log technical specialists and registration of completed work;
- act on checking cash in the cash register.
However, some forms remained mandatory elements of cash flow accounting. Each institution is obliged to form required documents when cash flows.
Current forms and samples
Since not all documents used to document cash transactions were abolished due to the introduction of online cash registers, we will list which cash documents were canceled in 2020 and which continue to be used. So, for example, when making cash payments within an institution, you will have to generate special forms.
The key purpose of cash settlements in an institution is the issuance of accountable money. For example, cash is issued from the cash register for the purchase of materials, travel expenses for employees and other payments. Registration of such transactions at the cash desk of the institution is carried out in a special way.
All expense transactions, that is, the withdrawal of cash from the cash register, are documented with an expense cash order.
So, for example, you should formalize the issuance of money to an employee of an institution.
Example of filling out RKO
Operations for the receipt of cash at the cash desk are formalized using a cash receipt order.
Moreover, receipts can come not only from employees, but also from the bank’s current account to the organization’s cash desk. For example, an institution issues wages and cash benefits.
Example of filling out the PQS
All expenditure and receipt transactions are recorded in a special document - a cash book, taking into account the chronological order of registration and maintenance of accounting data.
Filling example
Using cash registers in 2020
Economic entities are implementing online cash registers in stages. In accordance with paragraph 4 of Art. 7 of Federal Law No. 290 dated 07/03/2016, from 02/01/2017 new cash register equipment can only be used through a fiscal data operator.
From 07/01/2017, the obligation to use only the new cash register came into effect, that is, registration was terminated from this date cash register equipment in the manner established by the old version of the law dated May 22, 2003 No. 54-FZ (as amended on March 8, 2015). The transition took place in several stages. And now almost all organizations and individual entrepreneurs working with cash must use online cash register systems. In accordance with the rules for conducting cash transactions, in 2020, KKM has the right not to apply to companies operating:
- named in paragraph 2 of Art. 2 54-FZ;
- in remote and hard-to-reach places;
- in the field of religious rites and ceremonies, the sale of religious objects;
- pharmacy organizations V rural areas;
- by providing parking spaces on state-owned land plots;
- paid library services;
- accepting cash for public utilities;
- educational services to the population;
- provision of services in the field physical culture and sports;
- provision of services by cultural and creative centers.
For clarity, we will present the step-by-step procedure for implementing the new edition of Law No. 54-FZ in the form of a block diagram.
Today, there are already more than 100 models of online cash registers, and existing OFDs ensure the transfer of data from cash registers to the OFD, Federal Tax Service and Unified State Automated Information System. The current register of cash registers can be found on the official website of the Federal Tax Service.
According to Law 54-FZ, the fiscal data operator is obliged to:
- store, process and protect fiscal data from modification, ensuring their confidentiality;
- transfer fiscal data from cash register to the Federal Tax Service;
- send the buyer a check electronically and provide the ability to check the check online.
For each online cash register, the OFD collects and updates a lot of parameters: opening and closing times of the shift, amount of cash, average receipt, etc. This means that any point of sale can now be checked via the Internet in a matter of minutes. In addition, the built-in services of some OFDs allow you not only to store the received data, but also to generate various reports.
After the introduction of online cash registers, all their owners, starting from 08/19/2017, are required to perform the following actions through their personal account of the cash register equipment (clause 1 of Chapter I of the order of the Federal Tax Service of the Russian Federation dated 05/29/2017 No. ММВ-7-20/):
- respond within three days to requests from the Federal Tax Service received through your personal account;
- report non-use of CC machines or within three days from the date of elimination of identified violations during its use;
- report your agreement or disagreement with the data received from the Federal Tax Service about detected violations within one working day.
The transmitted information must be signed with an enhanced qualified electronic digital signature(EDS). After receiving such a message, the Federal Tax Service must confirm the fact of receipt by placing a receipt in the cash register office. Information and documents can also be transmitted on paper to the tax authorities.
What to do if the cash register malfunctions
Many users of online cash registers encountered a massive outage on December 20, 2017. As a result of uncertainty about how to operate in such a situation and fear of penalties, many retail outlets throughout the country. As a result, the Federal Tax Service urgently issued a clarification in which it explained the procedure for action in the event of a massive technical failure in the operation of the cash register (letter dated December 20, 2017 No. ED-4-20/25867). It concluded that institutions can continue to operate in this case without the use of cash registers; in this case, there will be no penalties. After the system is restored to working order, the user is required to generate a correction cash receipt, which must reflect the total amount of revenue unaccounted for by cash register.
How not to violate cash discipline if the only cash register that the company uses in its activities breaks down? If the CCP breaks down, the organization has the right to conduct business without using it. In this case, the buyer is given a paper document confirming the fact of payment (for example, a sales receipt). Immediately after fixing the breakdown, in order to avoid a fine, you must ():
- generate a correction check for each operation;
- report the situation in writing, indicating information about each correction check created.
It is very important to follow the procedure before the Federal Tax Service finds out about a breakdown as a result of an inspection. Only in this case penalties will not be applied. In order not to find yourself in a situation where it is impossible to work if the cash register breaks down, the tax authorities suggest purchasing a spare one. cash register(letter No. ED-4-20/24899).
Federal Tax Service checks
If previously, before the change in the procedure for cash transactions in 2012, control over cash transactions was assigned to banks, now its implementation is entrusted to the Federal Tax Service. When conducting a visiting tax audit the commission will check compliance with cash discipline in general: not only the fact of the availability of primary cash documents and the procedure for accounting for funds in the cash register, but also:
- whether cash payments were made in excess of the established limit;
- how cash proceeds are accounted for (including verification fiscal memory CCT);
- Is the procedure for storing available cash in the cash register followed?
- does the amount of cash balance correspond to the established cash limit;
- whether the requirements for issuing cash register checks (or BSO) at the buyer’s request, established by the current version of Federal Law No. 54-FZ dated May 22, 2003, are met.
Responsibility for violations of registration of cash transactions
Violation of the procedure for working with cash and the procedure for conducting cash transactions in 2020 is punishable. A violation is the failure to receive cash proceeds, non-compliance cash limit, settlements with counterparties in cash in excess of established norms, non-compliance with the procedure for storing funds. For such offenses an administrative fine is provided.
If cash discipline in 2020 does not meet the stated requirements, violators will be fined:
- for officials - from 4,000 to 5,000 rubles;
- for legal entities - from 40,000 to 50,000 rubles.
Changes were made to the Procedure for Conducting Cash Operations by the Central Bank, which came into force on August 19, 2017. We will tell you in this article what has changed in cash operations in 2017, the preparation of cash documents, and the procedure for issuing accountable funds.
What regulates the procedure for conducting cash transactions in 2017?
Cash discipline of legal entities and individual entrepreneurs, regardless of the taxation regime they apply, is regulated by a single regulatory act - Directive of the Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions.” Since August 19, 2017, this document has been in effect in a new edition (Instruction of the Central Bank of the Russian Federation dated June 19, 2017 No. 4416-U).
The procedure for conducting cash transactions when using online cash register systems
Before introduction online cash register technology The sellers were guided by clause 5.2 of the Cash Management Procedure, drawing up a cash receipt order (CRO) at the end of the day for the total amount of “cash” received. The PKO was issued on the basis of the control tape removed from the cash register, strict reporting forms replacing the cash register receipt, and other documents specified in the law on cash registers dated May 22, 2003 No. 54-FZ. Now this paragraph of the Rules for Conducting Cash Transactions has been canceled, and one should focus on paragraph 4.1 set out in the new edition, which instructs organizations and individual entrepreneurs to draw up PKOs on the basis of “paper” or electronic fiscal documents - checks, BSO and others, in accordance with the law on cash register systems.
Maintaining a cash book and issuing cash orders
A cash book in form No. KO-4 is necessary to keep records of cash transactions of cash receipts and withdrawals. All legal entities are required to maintain a cash book, but small businesses are allowed not to set a cash limit.
In addition, individual entrepreneurs may not issue receipts and expenditure orders at all, and not maintain a cash book, but only on the condition that they keep records of income, income/expenses, or physical indicators in accordance with the Tax Code of the Russian Federation (clause 4.1 of the Procedure). This is a simplified procedure for cash transactions for entrepreneurs.
With the entry into force of the amendments, the circle of persons who can make entries in the company's cash book has significantly expanded. If until August 19, 2017, only the cashier had the right to do this, now this can be any person authorized by the manager - an employee of the enterprise (clause 4 of the Procedure).
Registration of cash transactions upon receipt of cash is accompanied by the preparation of a cash receipt order in form No. KO-1. Unlike the “consumables”, the PKO consists of two parts - an order and a tear-off receipt with the seal and signatures of the cashier and chief accountant, which is handed over to the depositor of money. Previously, even if the PKO was issued electronically with electronic signatures, the receipt for transferring the “cash” to the depositor still needed to be printed on paper. Now, when forming a “prikhodnik” in electronic format, the receipt can be sent to email the depositor, if he asks for it. If the PKO in the organization is issued in “paper” form, the receipt is handed over exclusively in person (clause 5.1 of the Procedure).
The Central Bank has “simplified” some cash transactions. In an electronic cash receipt order, it is no longer necessary to verify the compliance of electronic signatures with the sample (clause 6.1 of the Procedure). The recipient of cash can also put his/her electronic signature(clause 6.2 of the Procedure).
Conducting cash transactions when issuing “accountable” money
Cash can be issued to employees - accountable persons for production needs, business trips, etc. Having spent the money received, the “accountable” must report on its use by providing an advance report and supporting documents within 3 working days after the end of the period for which the funds were issued, or from the day he returned to work after returning from a business trip.
Innovations in the Procedure for conducting cash transactions by legal entities and individual entrepreneurs have significantly affected the “accountable” area. From August 19, 2017, cash can be issued to an “accountable employee” either on the basis of an internal administrative document - order, instruction, etc., or upon a written application from an employee. Previously, a statement indicating the amount and purposes for which accountable funds were needed was mandatory and the only basis for registering cash settlements. The contents of the administrative document or application drawn up in any form must contain the following information: Full name. accountable person, the amount issued in cash, the period for which it is issued, the purpose of the issue, the signature of the manager and the date (clause 6.3 of the Procedure).
Another important change in the 2017 Cash Operations Procedure is the lifting of the ban on issuing accountable money to employees who are in arrears on past advances.
Until August 19, 2017, the issuance of funds to someone who had not yet accounted for cash received earlier or had not returned it to the cash desk was considered a gross violation of cash discipline and was subject to a fine of up to 50 thousand rubles, according to Art. 15.1 Code of Administrative Offenses of the Russian Federation. This rule no longer applies: even if the accountable person did not provide an advance report for the money received, or did not hand it over to the cashier within 3 days after deadline, you can give him new money for “accountability”. This conclusion follows in connection with the exclusion of paragraph 3 from clause 6.3 of the Procedure approved by the Central Bank of the Russian Federation. Conducting cash transactions does not prohibit legal entities and individual entrepreneurs from setting a limit on the amount of accountable amounts, beyond which new advances will not be issued to the employee. Such a restriction will help to avoid the unjustified accumulation of debt for “accountables”.
Also, accountable money not returned by employees on time, which they did not report, can be withheld from their salary. To do this, no later than one month after the end of the established period, a collection order is issued. In this case, you must obtain consent from the employee to withhold. If he does not agree with the amount collected, the employer will have to go to court (Articles 137, 248 of the Labor Code of the Russian Federation).
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