B Order of reference cash transactions The Central Bank made changes that came into force on August 19, 2017. We will tell you in this article what has changed in cash transactions 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 tax regime they apply, is regulated by a single normative act- Directive of the Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions.” From August 19, 2017, this document is valid in 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 PQR was issued on the basis of the control tape removed from the cash register, strict reporting forms, replacing cash receipt, and other documents specified in the law on cash register systems 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 in electronic form 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, issuing funds to someone who had not yet accounted for cash received earlier or had not returned it to the cashier was considered a gross violation cash discipline and threatened with 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 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).
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.
Payment agent operating in accordance with Federal law dated June 3, 2009 No. 103-FZ “On activities for 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, which 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 payment days 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 referred to as the manager) from among his employees (hereinafter referred to as 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 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 Application 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 receipt for cash accepted during the activities of the payment agent, bank payment agent (subagent). cash order 0310001.
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 book of records accepted and issued by the cashier cash 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 received and issued cash (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 cash receipt order, the data of the identity document, 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 receipt order 0310002 is issued electronically, the recipient of the cash may 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 the 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.
Cash discipline is the observance by organizations and individual entrepreneurs of the rules for conducting cash transactions, rules for spending cash proceeds, rules for storing cash, as well as rules for working with cash registers.
We would like to note right away that cash discipline is the same for everyone (with the exception of some points), that is, cash discipline in 2019 for an LLC is the same as, for example, for a joint-stock company.
Cash discipline in 2019
We have already discussed the rules for conducting and processing cash transactions. Therefore, now we will dwell on the rules for spending cash proceeds, storing cash and working with cash registers.
Maintaining cash discipline: spending cash proceeds
Organizations and individual entrepreneurs are prohibited from spending cash proceeds (clause 2 of Bank of Russia Directive No. 3073-U dated October 7, 2013). But there is an exception to every rule, so the above amounts can be used, for example, for:
- employee benefits (various salary payments and social benefits);
- issuing money to accountants;
- payment for goods/works/services (except securities);
- refunds to buyers/customers for goods paid for in cash but returned (uncompleted work, unrendered services).
An individual entrepreneur who has received cash proceeds from the cash register can spend it on personal needs.
Cash storage
There are no statutory requirements for the premises of the cash register - they were abolished back in 2012. Therefore, the head of the company/individual entrepreneur himself decides how cash will be stored in the cash register (clause 7 of Bank of Russia Directive No. 3210-U dated March 11, 2014). For example, the head of an organization may issue an order stating that cash must be stored in a safe located in the accounting department.
Working with CCP
Work with the use of cash register equipment is regulated by Federal Law dated May 22, 2003 No. 54-FZ (hereinafter referred to as the Law).
When selling goods (works, services) for cash, as well as using bank cards, organizations and individual entrepreneurs must use CCP (Clause 1, Article 1.2 of the Law).
Conventionally, there are several basic rules for working with CCP:
The cash register must meet certain requirements (Article 4 of the Law). Such requirements, in particular, include the presence of a case, serial number, real-time clock, serviceability of the device;
CCP must be registered in tax office, and in some cases it is necessary to re-register cash register or deregister it (Article 4.2 of the Law). It is worth noting that the law does not establish a deadline for submitting an application to the Federal Tax Service to register a cash register, but it is logical to assume that the device must be registered before using it;
An organization/individual entrepreneur, when selling goods (work, services) for cash, is obliged to issue the buyer a cash receipt, and in the case where cash registers may not be used, a form strict reporting. At the same time, certain requirements are imposed on these documents (Article 4.7 of the Law).
Responsibility for violation of cash discipline
Violation of cash discipline is subject to administrative punishment. Moreover, the fine depends on what kind of violation was committed by the organization/individual entrepreneur.
For example, an organization faces a fine of 40 thousand rubles. up to 50 thousand rubles. in the case (part 1 of article 15.1 of the Code of Administrative Offenses of the Russian Federation):
- cash settlements with other companies in excess of the established maximum;
- keeping money in the cash register in excess of the established limit.
As for non-compliance with the rules for working with cash register systems, the fines for this are as follows (Article 14.5 of the Code of Administrative Offenses of the Russian Federation):
| Type of violation | Amount of fine | |
|---|---|---|
| For organization | For officials legal entity/individual entrepreneur | |
| Non-use of CCP | From 75% to 100% of the settlement amount made without applications of cash registers, but not less than 30 thousand rubles. | From 25% to 50% of the settlement amount made without using cash register, but not less than 10 thousand rubles. |
| Use of cash registers that do not comply with legal requirements | From 5 thousand rubles. up to 10 thousand rubles | From 1.5 thousand rubles. up to 3 thousand rubles |
| Use of CCT in violation of: — the procedure for its registration; — the procedure, terms and conditions for its re-registration; - procedure and conditions of use |
||
| Failure to provide tax authorities with CCP documents and information upon their requests or their submission in violation of the deadline | ||
| Non-issuance of a check (BSO) to the buyer/non-sending of a check (BSO) in electronic form in cases provided for by law | 10 thousand rubles. | 2 thousand rubles. |
The statute of limitations for bringing to responsibility is one year and is calculated (Parts 1, 2, Article 4.5 of the Code of Administrative Offenses of the Russian Federation):
- or from the moment the violation was committed;
- or from the moment of detection of a continuing violation (for example, the absence of a cash register at a company obligated to use it).
Cash discipline is a set of mandatory rules that business entities must follow when conducting operations to receive, store and issue cash.
Organizations and individual entrepreneurs carry out settlements using cash through the operating cash desk. It is necessary to distinguish between the concepts: the operating cash desk of an enterprise and a cash register, which in everyday life is also called “cash desk”.
A cash register is a device designed to automate the accounting of receipts of money, registration of the purchase of goods (services, works) and printing of a receipt.
The operating cash desk means the totality of all actions that are performed with cash in the process economic activity.
And the operation to receive revenue received through cash registers is integral part a whole range of procedures related to the receipt, storage and issuance of cash. Any cash transaction requires documentation taking into account the standards of current legislation.
Who is required to maintain cash discipline?
All entities using cash in the process of conducting business activities are required to follow established requirements conducting cash transactions, regardless of:
- Tax systems;
- Applications of KKM;
- Uses.
Simplified rules apply to individual entrepreneurs. Entrepreneurs have the right:
- do not fill out RKO, PKO and cash book;
- do not set a cash payment limit.
But if the individual entrepreneur has employees, he is obliged to prepare documentation confirming the payment of wages.
Small business organizations also have the right not to limit the amount of money kept in the cash register, in accordance with the current version of Art. 4 of the Law of July 24, 2007 No. 209-FZ and the Decree of the Government of the Russian Federation of April 4, 2016 No. 265.
It should be understood that all money received by the company’s cash desk belongs to the legal entity. And even the sole founder has no right to arbitrarily use the company’s cash finances for his own needs.
Individual entrepreneurs can withdraw cash from the cash register at any time and in any quantity, the main thing is to avoid delays in paying taxes and contributions. If an individual entrepreneur uses cash documents, the issuance of amounts from the cash register for his own needs must be formalized with an expense order.
On the use of cash registers and strict reporting forms
Acceptance of revenue in cash obliges the use of cash registers, except for the following cases:
- the use of UTII by organizations and individual entrepreneurs, as well as when the entrepreneur is on PSN (until 07/01/2018, after this period it is necessary to use);
- the use of BSO by firms and entrepreneurs when providing services to citizens;
- conducting individual entrepreneurs and organizations activities in difficult territorial conditions in which the use of cash registers is difficult.
The number of CCPs that can be in operation is not limited. All revenue received for a work shift must be posted through the company's cash desk (IP).
A cash register (online cash register) is allowed for use, which:
- Registered with the tax office;
- Has a case with a serial number;
- Equipped fiscal storage, to which fiscal data is transferred;
- Has a built-in real-time clock;
- Checks the control numbers of the cash register registration number;
- Equipped with functionality that includes printing fiscal documents ( this function may be absent for payments made via the Internet);
- Able to generate fiscal documents in electronic form and transmit them to any fiscal operator, as well as receive confirmation from the operator;
- Provides information about violations of the data exchange procedure with the fiscal operator and other problems and malfunctions of the cash register itself;
- Ensures that information about the payment amount is received from the terminal that transmits orders to the bank (acquiring device);
- Does not allow the generation of a check (BSO) or a corrective check (BSO) containing more than one payment indicator;
- Provides printing of a two-dimensional QR code on a receipt (BSO);
- Generates a report on the current state of calculations at any time for presentation to the inspecting inspector;
- Provides search for any document by number from fiscal memory, printing it out or transmitting it in electronic form;
- Executes information exchange protocols.
Cash register models that meet the requirements are entered by the Federal Tax Service into the registers of cash registers and fiscal drives.
Due to the transition to new generation cash registers from July 1, 2017, many unified forms have lost their relevance, since all the necessary information is stored in the cash register memory and can be printed at any time. Organizations (IPs) using online cash registers may NOT fill out:
- certificate-report of the cashier-operator ();
- cashier-operator journal ();
- log of KKM meter readings (form KM-5);
- act of returning money to customers (form KM-3), etc.
This documentation was necessarily completed on old cash registers. It should be noted that the above documents do not (and previously did not have) anything to do with cash discipline.
BSO forms
BSOs are developed by the organization (IP) independently, if the form for the types of services provided by the company (IP) is not approved by law. The developed BSO must comply with the requirements of the Decree of the Government of the Russian Federation dated May 6, 2008 No. 359.
This form can be used until July 1, 2018. After this date, you should use online devices that provide for the generation of BSO in electronic form.
On current moment use of such devices is voluntary. Mandatory details for new BSOs are listed in the law of July 3, 2016 No. 290-FZ.
Copies of forms (tear-off counterfoils of the BSO) must be transferred to the main cash desk along with cash and serve as confirmation of the amount of revenue received per shift.
Cash discipline also does not include: BSO, BSO accounting book and KUDiR.
Cash documents and their execution
To process cash transactions, use the following standardized forms:
- Receipt cash order ().
- Expense cash order ().
- Cash book ().
- Cash book ().
- Payroll () and payroll ().
Unified form(KO-3) is not mandatory; administrative liability for its absence is not provided.
Registration of cash documentation is allowed both on paper and electronically.
Paper forms must contain signatures authorized persons, electronic documents certified by a special electronic signature.
The responsibility for conducting cash transactions rests with the cash clerk. The head of an organization or individual entrepreneur can perform the functions of a cashier independently in the absence of an authorized employee on staff.
Generates the above cash documents chief accountant or other responsible person appointed by order of the manager.
If there are several cash workers in the company, one of them is appointed to the position of senior cashier.
Compliance with the cash limit
The amount of money that can be in the entity's cash register after the end of the working day is limited by the established limit. All excess cash should be kept in a bank account.
The limit may not be observed:
- on the days of settlements for wages and other payments included in the payroll;
- on weekends and holidays, if the company was operating and receiving cash revenue.
The limit is set by the company independently by issuing an appropriate order. To calculate the cash balance, you should be guided by the formulas given in the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U.
The validity period of the established limit is not established by law. If such a period is not provided current order, the organization uses the approved calculation until a new order is issued by the manager.
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Cash withdrawal from the cash register -
Receipt cash order (form KO-1)
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 organizations.
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;
- 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 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.
Used to issue cash expenditure order(RKO) OKUD 0310002. Form No. KO-2 approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.
The documentation is prepared 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 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 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 law 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 of 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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|---|---|---|---|
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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 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.
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