N.A. Martynyuk, tax expert

Cash limit calculation: penny to penny

The court decisions mentioned in the article can be found: section “Judicial Practice” of the ConsultantPlus system

The cash limit is the maximum amount of cash that can remain in the organization after the balance at the end of the day is displayed in the cash book. All cash in excess of the limit must be deposited at the bank on the same day clause 2 of the Central Bank Directive No. 3210-U dated March 11, 2014 (hereinafter referred to as the Directive). Our article will help you check the limit you have set, if necessary, correctly calculate a new one and avoid a fine for accumulating cash in excess of the limit. And the fine is quite large Part 1 Art. 15.1 Code of Administrative Offenses of the Russian Federation:

• for an organization - from 40,000 to 50,000 rubles;
• for the director - from 4000 to 5000 rubles.

Why is it important to correctly calculate and set the limit?

It is bad to both underestimate and overestimate the limit.

In the first case, you will have to deposit cash into the bank more often and/or withdraw money from your account more often. That is, you will limit your own freedom to keep money in the cash register, and you will also pay more commissions to the bank.

In the second case, you face a fine. When the limit is too high due to an incorrect calculation, when checking, inspectors, depending on the specific circumstances, do the following:

• <или>make their calculations. Then they look to see if the cash balance exceeded the amount they received at least once in the last 2 months. Part 1 Art. 4.5 Code of Administrative Offenses of the Russian Federation. If yes, then I will fine you Letter of the Federal Tax Service dated 07/09/2014 No. ED-4-2/13338 (clause 4).

This finds support in the courts x Resolution 13 AAS dated December 23, 2014 No. 13AP-26404/2014; 11 AAS dated December 10, 2014 No. 11AP-16703/2014. True, in the absence of other deviations from the rules, the court may regard exceeding the limit due to its incorrect calculation as a minor violation and cancel the fine. Resolution 13 AAS dated October 16, 2015 No. 13AP-22253/2015;

• <или>equate an incorrectly calculated limit to the absence of an established limit. This means that there should be no cash left in the till at the end of the day. Accordingly, for any balance at the cash register during the last 2 months - a fine Resolution 9 of the AAS dated 03/05/2015 No. 09AP-1435/2015 (left unchanged).

After calculating the limit, it must be established, that is, approved by order of the director or another person who has the director’s power of attorney to approve the limit. paragraph 2 Instructions; Articles 53, 185 of the Civil Code of the Russian Federation; clause 2 art. 69 of the Law of December 26, 1995 No. 208-FZ; clause 3 art. 40 of the Law of 02.08.98 No. 14-FZ. If there is no such order, then the limit is considered unset and you cannot leave money in the cash register. Resolution of the Supreme Court dated September 12, 2014 No. 11-AD14-21; 1 AAS dated December 11, 2015 No. A38-3850/2015. The order must indicate the date from which the organization applies this limit. The calculation of its amount can be given directly in the order or made as a separate document.

During the day, any amount can be in the cash register - even if the limit is not set.

Each separate division must have its own limit. If a limit has not been set for any OP, is calculated incorrectly or is not respected, the organization will be fined for accumulating cash in excess of the limit. Resolution 17 AAS dated May 14, 2015 No. 17AP-3750/2015-AK; 9 AAS dated September 22, 2014 No. 09AP-35907/2014.

Who has the right to work without limits?

These are individual entrepreneurs and small businesses Art. 4 of the Law of July 24, 2007 No. 209-FZ. They have the right not to set a limit, that is, to keep any amount of cash in the cash register for any amount of debt. paragraph 2 Instructions; Letter of the Federal Tax Service dated 07/09/2014 No. ED-4-2/13338 (clause 1, ).

If a small enterprise exercises the right not to set a limit and it has one or more OP, then they also work without a limit. The OP is not an independent legal entity, it is part of the organization. Since the organization does not set a limit, neither does the OP.

When a small business has a limit, it is obliged to comply with it. Letter of the Central Bank dated December 8, 2014 No. 29-1-1-6/9698, and there will be a fine for exceeding it. Therefore, if an organization previously issued an order on a limit (for example, at a time when it did not yet meet the criteria for MP or when the limit for MP was still mandatory (before 06/01/2014), or simply by mistake or ignorance), it is necessary to cancel it . To do this, the director issues an order: from such and such a date, based on clause 2 of the Directive, the previously established limit is canceled and the organization exercises its right to keep money in the cash register without limitation. Subject to availability separate divisions such an order should also cancel their limits - you need to make a copy for each unit and transfer it there in case of inspections.

If you don’t do this and keep more than the limit in the cash register, then the inspectorate will fine you during the inspection - the courts supported this and Resolution 9 of the AAS dated April 21, 2015 No. 09AP-11459/2015. And an order to cancel the limit, submitted to the inspectorate only after drawing up an inspection report and issuing a decision on a fine, will not help. Resolution 9 AAS dated November 27, 2015 No. 09AP-45890/2015.

There is no need to update the order to cancel the limit annually. The limit is canceled forever, and not for a certain period of time. If the organization later loses its status as an MP, then the limit will need to be set from the date on which it turned into a regular organization.

Organizations created starting from 06/01/2014 and having the status of small business from “birth” have the right not to issue an order to lift the limit and, by default, exercise the right to keep money in the cash register without limitation. However, we recommend that you still write an order stating that the organization exercises the right not to set a limit. This is not difficult, but when checking, there will be no questions about the limit.

There are court decisions that you cannot fine non-profit organizations for the absence of an approved limit and storing money in the cash register without restrictions. Thus, the court came to the conclusion that the indicators included in the calculation of the limit relate only to commercial activities. And he decided that since the NPO did not have the indicators necessary to calculate the limit, it was not possible to set a limit. Accordingly, the NPO is not to blame for the violation and there is nothing to fine for Resolution 3 of the AAS dated August 18, 2015 No. A69-1064/2015; 13 AAS dated 04/21/2016 No. 13AP-3741/2016.

However, we do not recommend relying on such decisions. There are no exceptions for non-profit organizations in the Directive. In addition, there is an opposite decision of the Supreme Court. With reference to private explanations of the Central Bank, he indicated that an NPO that does not have indicators for calculating the limit must hand over all income to the bank, and then withdraw the money necessary for cash expenses from the account. Resolution of the Supreme Court of September 12, 2014 No. 11-AD14-21. So the limit must be set and respected. Since the nonprofit has no income from sales, calculate the limit on expenses from the cash register. If there are no expenses necessary for calculation, you will have to hand over all the money at the end of the day to the bank. There is no bank account - you need to open one.

Only NPOs can do without a limit - consumer cooperatives, which are MPs. Other NPOs cannot be small businesses Part 1 Art. 4 of the Law of July 24, 2007 No. 209-FZ.

Which limit calculation method should you choose?

The Procedure for Conducting Cash Transactions provides two methods for calculating the limit. paragraph 2 Instructions; appendix to the Directive: the first - in terms of cash proceeds, the second - in terms of the amount of money spent from the cash register. Both are taken for some period in the past. At the same time, it is said that a legal entity independently determines the limit “based on the nature of its activities, taking into account the volume of receipts or volumes of cash disbursement.”

Does this mean that you have the right to choose the method that will give you a larger limit? The Directive says nothing about this. Therefore, we advise you to choose a method based on what is clearly and consistently dominant for you now. There is constant cash revenue and usually it is significantly more than expenses from the cash register - consider the revenue limit. On the contrary, make calculations based on expenses.

We do not recommend choosing a method solely based on the need for cash or the desire to avoid paying extra fees to the bank for depositing and withdrawing money. For example, an LLC has retail trade and constant cash revenue. Once upon a time, a large amount of cash dividends was issued from the cash register to the founding director - more than the maximum daily earnings. Of course, calculating the limit on expenses, taking for the calculation the amount issued from the cash register for this 1 day, is more profitable than calculating the limit on revenue. But tax authorities may not recognize such a calculation due to the fact that the general nature of the organization’s activities is not taken into account.

The choice of method for calculating the limit must be justified. Provide justification directly in the order establishing the limit. For example, write that you are calculating your spending limit because your cash outflow exceeds your cash inflow.

General principle for determining indicators for calculation

The general approach that is included in the rules for calculating the limit is as follows: the established limit should not force you to deposit cash with the bank more often than is necessary for you during your normal activities (taking into account the characteristic peaks of cash receipts and/or expenses). This is what you need to proceed from when determining the indicators you take into account when calculating the limit.

But there is a limitation. The calculation cannot include depositing cash into a bank or withdrawing cash from an account less than once every 7 working days (for settlements without a bank - less than once every 14 days).

We calculate the revenue limit

The formula is this: clause 1 of the appendix to the Directive:

(1) Determined for billing period.

Let's look at how to determine each of the indicators.

Billing period

This is the period for which you will take cash proceeds to calculate the limit. You decide for yourself what period your billing period will be.

Don't look back. The crisis continues, sales are falling. Even taking into account the increased prices, many had the maximum amount of cash earnings a long time ago - a year, two, three ago. And if the daily revenue of those times is greater than the current one, you can take the calculation period from there, this is not prohibited pp. 8, 9 Letters of the Central Bank dated February 15, 2012 No. 36-3/25. However, in case of an audit, you should have documents ready that confirm the amount of cash receipts from sales for each of the days selected as the billing period. Do not forget about the nature of the organization’s activities - it is advisable that in the billing period it be similar to the current one, it is safer.

The fewer days in the billing period, the greater the limit(assuming, of course, that you take the period with the highest cash flows). After all, the average, as is known, is always less than the maximum, and the longer the period, the more “diluted” the indicator of the volume of receipts turns out to be. So that the limit is maximum, need to take as a billing period 1 day with peak revenue.

In fact, calculations based on 1 day are rare. Many fear that the inspection will not consider 1 day a sufficient calculation period. However, we have no information that tax officials have ever found fault with this. But if you still want to play it safe and at the same time set a larger limit, select a couple of consecutive working days when the revenue will be maximum.

If you take more than 1 day, count your company's working days, not those that are workers according to Labor Code. Thus, one company used cash revenue for the first quarter to calculate the limit. There were 57 days in it, which were working days according to the Labor Code. However, according to the cash book, the cashier-operator’s journal and Z-reports, the tax authorities saw that in the first quarter the organization carried out cash transactions for 61 days, that is, it also worked on those days that were not working days according to the Labor Code. The inspectors recalculated the limit, dividing the cash proceeds for the first quarter not by 57 days, but by 61. As a result, it turned out to be less than the organization’s calculations, and the inspection fined it for excess balances. The organization tried to challenge the fine, but the court supported the tax authorities in ) .

Volume of cash receipts from sales

The higher this indicator, the higher the limit will be. But you cannot simply take the entire receipt according to the cash book for the days of the billing period.

Select only proceeds from the sale of goods, performance of work, and provision of services. In addition to amounts received in cash when transferring goods or results of work and when providing services, the following receipts to the cash desk can also be safely included in the calculation of the limit:

• prepayment amounts - only those for which, on the date of approval of the limit, the goods have already been shipped (work completed, services provided). Advances for which there was no shipment yet at the time of signing the limit order cannot be considered sales receipts;
• postpayment amounts, including money for goods (work, services) that were shipped before the start of the billing period you selected. For example, the billing period is December 28-30, 2015. On these days, among other things, cash payment was received for goods transferred to customers earlier, on December 26-27. It can also be included in the calculation of the limit;
• the intermediary has cash proceeds from the sale of goods of the principal/principal. Despite the fact that these amounts are not the income of the intermediary himself, they are included in the calculation of his limit. The Directive does not say that you should take proceeds from the sale of your own goods only.

Everything else inspection during inspection will be excluded from the limit calculation.

This is, in particular, Resolution 11 AAS dated December 10, 2014 No. 11AP-16703/2014; 13 AAS dated October 16, 2015 No. A21-2495/2015:

• loans received by you as a borrower and repaid to you as a lender;
• interest you receive on loans. A loan is not a product or a job. It cannot be considered a service either. clause 1 art. 779, paragraph 1, art. 807 Civil Code of the Russian Federation;
• contractual sanctions and legal penalties, for example, fines and penalties paid to you by the counterparty for the delay in fulfilling obligations;
• all kinds of refunds to you from contractors and employees: overpayments - from suppliers, overpaid wages and unspent travel, hospitality and other accountable money - from employees, etc.;
• workers compensation cost work records;
• cash accepted by you as a paying agent;
• cash received at the cash desk as part of the transfer of money between divisions of the organization;
• contributions to the management company;
• money received free of charge;
• contributions to LLC property.

Number of days between depositing money at the bank (Nc indicator)

This is the interval between depositing money into the bank at the time the limit was set (and not the interval that was in the billing period you selected).

Therefore, by the way, you can take a settlement period in which money was never deposited into the bank at all.

By determining this indicator, rely on documents which stipulate how often you deposit money with the bank (agreement with the bank or with the collection service), and not for the actual interval surrender, since the latter often “floats”.

If you take money to the bank yourself (for example, deposit it through an ATM) or have never handed over proceeds to the bank at all, the director must approve the Nc indicator in the order to set the limit specifically for the purpose of calculating the limit. You can take a maximum of 7 (14) days.

Here too based on the working days of your company, and not from those days that are working days according to the Labor Code.

The higher Nc, the higher the limit. But few people hand over their proceeds at regular intervals. Typically, the intervals in the agreement with the collection service or with the bank are unequal. And many choose the shortest interval to calculate the limit, believing that it is safer. But this is wrong. After all, then the limit will be chronically insufficient. That's why choose the largest interval. For example, an organization works 7 days a week, and deposits money into the bank on Thursday and Monday. From Monday to Thursday - 3 days, from Thursday to Monday - 4 days. To calculate the limit, we take Nc 4 days.

Be careful with the rule that in the absence of a bank in that locality, in which the organization is located, Nc can be installed more than 7 working days - up to 14 inclusive.

Firstly, this can be done if there is not a single bank in the locality, and not exactly the one with which you have a service agreement Resolution 17 AAS dated September 10, 2014 No. 17AP-10243/2014-AKu.

Secondly, the formal approach here is dangerous. If there is not a single bank within the boundaries of a populated area, but there are only a few kilometers from the organization to the bank branch that serves it, there is a road and regular transport links, then the calculation of the limit based on an interval of 8 to 14 days may not be recognized not only by the inspectorate, but also by the court Decision of the Arbitration Court of the Kaliningrad Region dated October 3, 2014 No. A21-4264/2014 (Attention! PDF format) (left in force by Resolution 13 of the Arbitration Court dated December 23, 2014 No. 13AP-26404/2014).

And the maximum limit is 7 (14) days, and the Nc approved by your director is only for calculating the limit. This does not mean that you are in any case obligated to deposit all cash to the bank once every 7 (14) business days or with the frequency specified in the limit order. As long as the balance is within the limit, you have the right to keep the money for as long as you like. And on the days when salaries are paid, the limit may be exceeded - by the amount of money intended for payment of salaries. paragraph 2 Instructions.

And vice versa, if the balance in the cash register at the end of the day exceeded the limit earlier than the time limit specified in the order, you are obliged to hand over the excess on the same day paragraph 2 Instructions. You cannot wait for the expiration of 7 (14) days or the deadline for depositing money corresponding to your indicator Nc.

Calculating the spending limit

Here are the formulas clause 2 of the appendix to the Directive:

(1) Determined for the billing period. This indicator does not include the amount of salary and social payments from the cash register.

(2) Minimum - 1, maximum - 92.

Billing period

This is the period for which you will take the amount of money issued from the cash register to calculate the limit.

Everything with it is the same as in the formula for calculating the “revenue” limit. The maximum limit will be obtained if we take 1 day for the billing period with peak amounts of such expenses from the cash register, which are taken into account when calculating the limit.

Volume of issues from the cash register

The higher this indicator, the higher the limit. into it includes any issue cash from the cash register to employees, individual entrepreneurs, representatives of legal entities, except the following (exclude them from the calculation a!) clause 2 of the Directive, clause 2 of the appendix to the Directive:

• the amount of wages and stipends issued to employees;
• all those payments to employees who, according to the methodology for filling out federal government forms, statistical observation included in the wage fund and social payments. The latter, in particular, are financial assistance, reimbursement of fees for kindergarten, severance pay, amounts accrued upon dismissal due to staff reduction, liquidation of the organization, one-time benefits upon retirement. A complete list of salary and social payments is in paragraphs. 86- 88, 90 Procedure for filling out form No. P-4;
• remuneration to individuals - not individual entrepreneurs under contracts and services. The point is that for the purposes cash discipline they are equivalent to an employee paragraph 5 Instructions. And according to the rules for filling out statistical reporting forms, remunerations according to the GPA are included in the salary fund clause 88 of the Procedure for filling out form No. P-4, approved. By Order of Rosstat dated October 28, 2013 No. 428.

Salary and social payments are excluded from the calculation of the limit because the limit for their amounts may be exceeded on paydays paragraph 2 Instructions;

• amounts issued from one cash desk of an organization for transfer to another cash office, for example, from a separate division to the head office or to another separate one.

Payments to employees that are not related to wages and social benefits are listed in clause 91 of the Procedure for filling out form No. P-4 approved By Order of Rosstat dated October 28, 2013 No. 428 - include them in your limit calculation. These are, in particular:

• social insurance benefits, payment for sanatorium and resort treatment, including the part reimbursed by the Social Insurance Fund;
• reimbursement of travel and entertainment expenses;
• compensation for the use of personal property in work;
• alimony;
• dividends (only LLCs can pay them from the cash register; JSCs are not allowed to do this) clause 8 art. 42 of the Law of December 26, 1995 No. 208-FZ).

Also in the volume of issues, among other things, includes the following payments from cash register (regardless of who the recipient is - an employee or a third party):

• royalties;
• rewards for any civil contracts with IP;
• payments to individuals - not individual entrepreneurs under all civil contracts (except for contracts and services), including rent, issuance and repayment of loans, interest on loans received;
• issuance on account, and regardless of when the accountant spent this money - in the billing period or later. Is it necessary to subtract from them amounts that the accountants did not use and subsequently returned to the cash desk? No, the Directive does not require this. And this is fair, because it is often necessary to give money to the accountant with a reserve and the value of the limit should take into account this need. However, this does not mean that you can artificially inflate the limit by issuing several large amounts for reporting, which will later be returned as unused. Tax officials will certainly try to challenge this calculation.

Number of working days between days of receiving cash at the bank (indicator Nn)

The larger it is, the larger the limit will be.

This indicator is often determined as follows: they take all the intervals between cash receipts for the period that was chosen as the calculated one, and display the arithmetic average. Don't do this, it's wrong. That's right - substitute the current, that is, at the time the limit is set, number of days between cash withdrawals into the formula.

However, it is unlikely that anyone receives money from the bank on schedule, strictly on certain days. Typically, money is withdrawn from the account as it is needed, and there is no single interval. Therefore, the director must set Nn specifically for calculating the limit. You can take a maximum of 7 days - this will not prevent you from withdrawing money more often if necessary.

With the right to take an interval from 8 to 14 days, if there is no bank in the locality, everything here is the same as when calculating the limit on cash receipts.

A common mistake: when calculating the spending limit, Nn is taken not as the interval between withdrawals of money from the account, but as the interval between cash deposits to the bank (that is, Nc from the calculation formula “by revenue”). Don't repeat it.

Does the limit have an expiration date?

The Central Bank explained that when the volume of cash receipts/volume of cash withdrawals changes, the organization itself decides whether it needs to recalculate the limits Letter of the Central Bank dated February 15, 2012 No. 36-3/25. Therefore, if there is a significant drop in the volume of cash revenues/expenses, you are not required to recalculate the limit - you can work with the previous one.

It is clear that it is advisable to make a decision to recalculate the limit based on new volumes when cash revenues or expenses have increased, the previous limit is no longer enough and you have to hand over money to the bank more often. For example, when sales increase during peak season. You have the right to introduce a new limit at any time, calculating it based on new realities.

Attention

It is not necessary to set a limit annually. It is convenient to make it indefinite and change it as needed - as often as you see fit, even daily.

For example, the organization refused retail sales, leaving only wholesale trade. As a result, she no longer has regular cash revenue, but she still has cash expenses. It is better to set a new limit, calculating it based on expenses - so that the nature of the activity is taken into account.

And vice versa: if there was no cash revenue before and your limit is calculated based on expenses, then when it appears on on an ongoing basis It’s safer to recalculate the revenue limit - after the amount of revenue for any period (for example, a week) regularly exceeds the expenses from the cash register.

Limit for newbies: counting and recalculating

A newly registered organization has neither revenues nor expenses from the cash register. But on the date of the first cash transaction (often this is the deposit of a capital account), she already needs a limit - without it, the entire balance of the cash register would have to be handed over to the bank every day.

That's why new organization must calculate the limit based on expected volume cash receipts from sales or the expected volume of issues from the cash register. Billing period accordingly, it will also be conditional(but not more than 92 days). Nc/Nn indicator The director will set the limit himself in the order.

Make sure that the date of the order approving the “expectations” limit is close to the date of registration of the legal entity. If such a limit is approved, for example, six months after the creation of the organization, then the inspectorate may consider that by this time the organization was no longer new and did not have the right to take expected values ​​for calculation.

And nowhere in cash rules It does not say that when cash revenues or expenses appear, such organizations are obliged to recalculate the limit based on actual indicators. It turns out that the limit established immediately after the creation of a legal entity can be used for as long as desired. However, tax officials are against this. If at the time of the inspection the organization has regular receipts to the cash register and/or expenses from the cash register and, based on them, the limit turns out to be less than the “expected” limit, then the inspection can make its own calculation and fine for exceeding the limit.

Thus, one court agrees that the limit should be recalculated after registration of the cash register and the appearance of constant cash revenue accepted with its use and Resolution 9 of the AAS dated November 27, 2015 No. 09AP-45890/2015, dated March 5, 2015 No. 09AP-1435/2015 (left unchanged by the Supreme Court Resolution No. 305-AD15-11785 dated November 24, 2015). Another case known to us from reports from readers: the inspectors decided that it was necessary to set a limit based on actual indicators from the beginning of the year following the year the organization was created. Since this was not done, the tax authorities considered the limit unspecified, that is, equal to zero. It is difficult to say what the inspectors were guided by: there are no such requirements in the Directive. As far as we know, such cases have not reached the courts, and the result of the challenge is unpredictable.

CONCLUSION

When constant sales for cash or regular expenses from the cash register appear, it is safer to replace the “expectations” limit with the “actual” limit. As cash receipts/expenses increase, you can increase the limit, setting it based on the increased volumes.

If the limit turns out to be zero, but you need money in the cash register

This happens if cash transactions are carried out, but one of the formula indicators is zero. In particular, when the organization:

• <или>there are receipts to the cash register, but all of them are not receipts from sales of goods (works, services). For example, employees receive accountable money on cards, and unspent money is returned to the cashier. Or the management receives loans on cards from the organization, and returns them in cash to the cashier. The first method of calculating the limit will also give a zero result - since the proceeds from sales are equal to zero, and the second - since the money from the cash register was not spent. However, going to the bank with every thousand returned by employees is at least inconvenient. You need to be able to transfer money at least once every few days, and for this you need a limit;
• <или>There is only an expenditure of cash from the cash register, but it falls into the expenses excluded from the calculation (that is, salary and social payments). In this case, it is necessary to keep a certain amount in the cash register (for example, for the issuance of “sudden” vacation pay), and it is not always possible to take unpaid wages to the bank on the same day.

With such indicators it will not be possible to set a non-zero limit. It remains to create the volume of cash withdrawals from the cash register necessary to calculate the limit using the second method. To do this, buy something necessary (stationery, tools, consumables etc.) for cash, withdrawing money one-time from the bank and giving it to the accountant. Here are the expenses from the cash register. The number of days between cash withdrawals at the bank is set to 7 (the Nn indicator is approved by the director in the limit order). This will not obligate you to withdraw money from your checking account in the future.

When purchasing something for cash, remember about another limit - cash payments with the participation of a legal entity, it is 100 thousand rubles. one contract at a time pp. 1, 2, 6 Instructions of the Central Bank dated 07.10.2013 No. 3073-U.

When there are cash transactions, but the limit turns out to be zero, then, strictly speaking, it also needs to be fixed by order. After all, the limit must be set for every organization that has cash transactions (that is, receiving and/or issuing cash), an exception is made only for small enterprises pp. 1, 2 Notes. However, there is no penalty for failing to order a limit in cases where there is no cash left in the cash register.

Calculation of the limit if there are separate divisions

Each OP working with cash must have:

• your cash balance limit;
• its own cash book - it reflects the very balance at the end of the day, which should not exceed the limits pp. 2, 4.6 Notes.

Within the framework of cash rules, any division that is equipped (no matter for how long) with at least one workplaces O paragraph 2 Instructions. To correctly set limits, divide all your OP into two groups - for each, the Directive provides its own rule for calculating the limit.

GROUP 1. OPs who submit excess cash to the bank for crediting to the organization’s account (hereinafter referred to as OP-1)

It does not matter here whether the OP has a separate account and whether the OP’s manager has the authority to manage the funds in it or not. That is, even a store (or point of sale), whose employee deposits cash into the organization’s account using a corporate card through an ATM, belongs to this group of OPs.

This group also includes OPs who deposit cash both to the account and to other cash desks of the organization.

For each such OP, the limit is set according to the rules provided for a legal entity - based only on the indicators and nature of the activities of this OP. In this case, the method of calculation (by receipts or expenses), the settlement period, the time interval between calls to the bank may not coincide with those chosen for calculating the limits of the organization itself and each of the other OP-1.

Cash revenues and cash expenses of OP-1 cannot be taken into account when calculating the limit of the “rest” of the organization.

Let's take this situation as an example. The organization has a head office and one OP-1. Therefore, it has two limits:

• the limit of the organization itself, in this case it comes down to the GP limit;
• OP limit.

At the same time, the GP limit is calculated based on expenses for March 2015, since it does not have any revenue, and the largest amount of withdrawals from the cash register was precisely in this month. And OP-1 has cash revenue and almost no expenses. You have the right to calculate the revenue limit for this OP, not for March 2015, but for another billing period - with the highest sales revenue. It is clear that the values ​​of the third indicator of the formula may also differ. And when the same method for calculating the limit is chosen for the organization and for OP-1, then the calculation period and Nc/Nn can be different.

The limit for each OP-1 must be approved by order:

• <или>director of the organization;
• <или>another person to whom the director, by proxy, has delegated the authority to set a limit for this particular OP. This person may also be the head of this OP.

If such an order is signed by the head of the OP, who does not have the director’s power of attorney for this, then the limit is not set and any balance in the cash register is a violation paragraph 2 Instructions; clause 129 of the Resolution of the Plenum of the Supreme Court of June 23, 2015 No. 25.

GROUP 2. OPs who donate excess cash to another cash desk of the organization (hereinafter referred to as OP-2)

This OP defines the limits as follows.

STEP 1. Calculate a single limit on total revenue/total expenses (depending on which method you choose) of all OP-2 and the head division for a single billing period. The result is a general limit - the organization's limit.

We remind you that the billing period is determined in working days. The day will be considered a working day if at least one unit was working - the state enterprise or any of the OP-2. For example, an organization has a head office that is closed on Saturday and Sunday, and two stores that are open seven days a week. The organization had maximum cash revenue, which will give the largest limit, on December 26 and 27, 2015. For the head office, these 2 days are non-working days. Despite this, they can be taken as a calculation period.

Here the question may arise about which method of calculating the limit to take if the nature of the activities of the departments differs. You are not obliged to take the calculation method solely based on GP indicators - look at the GP and OP-2 as a whole.

For example, if the GP has no cash revenue at all, but OP-2 has it, then nothing prevents you from choosing the calculation based on the volume of receipts.

Another example. There are GPs and several OP-2s. The "head" mainly spends money from the cash register, including money received from the "isolations". And the “isolations” mainly receive money; these are points of sale. Look through the total receipts from sales and the total issuances at the cash registers of the State Enterprise and all OP-2 for different billing periods and see: what turns out to be more will give the maximum limit. A cautious approach is to calculate according to the indicator that currently prevails.

You can take the calculation period from those times when some of the OP-2 did not yet exist - of course, only if its appearance did not change the nature of the organization’s activities.

STEP 2. From the amount of this total limit, allocate your own limit to each OP-2. To whom and how much - decide for yourself, there are no restrictions here. Based on the need of each OP-2 for cash and his ability to quickly transfer money to another cash desk of the organization. And of course, it is not at all necessary to distribute limits between OP-2 in proportion to the “contribution” of each such OP to the volume of receipts/volume of issues used in calculating the limit.

STEP 3. The result of the distribution is confirmed by the order of the director (the person authorized by him). It is convenient to do this in an order establishing an organization’s limit. Make several copies of the order - one for each OP-2 and for the GP. Give each OP (manager or, if the OP doesn’t have one, the cashier) a copy of it for signature.

There is ambiguity in the cash rules regarding the WTP limit. Should the GP have its own fixed limit? Or can it leave in the cash register an amount determined as the organization’s total limit minus the actual balances in all OP-2 at the end of each specific day?

For example, an organization has one OP-2. Based on the total revenue of the GP and this OP, the limit was 300,000 rubles, of which 200,000 rubles. allocated as OP limit. At the end of the day, the balance in the OP’s cash register was 150,000 rubles. How much can a GP keep in its cash register until the next day: only 100,000 or 150,000?

It is safe to fix the GP limit, in our case it will be 100,000 rubles. Yes, this is convenient when the cash register in the GP closes before the cash register in OP-2.

If OP-2 hands over money to the cash desk of OP-1

Then you can define the limits differently. Calculate the organization's limit without taking into account the money of these two OPs. Determine the OP-1 limit taking into account the revenue/expenses of OP-2, that is, based on their total revenue or total expenses for a single billing period. Part of the resulting limit of OP-1 (which one - decide for yourself) is assigned to OP-2 as his own limit.

Simply put, for the purpose of calculating the limit, these two divisions act as a separate organization with its “head” in OP-1. And the limit for this tandem is determined by the same rules as for GP and OP-2 ().

This can be done even if the nature of the activities of OP-1 and OP-2 is different: for example, OP-2 only receives cash (from sales) and transfers it to OP-1, and OP-1 only spends this money and deposits the surplus to the bank .

The rationale is this. For OP-1, the limit is determined according to the rules established for organizations. There is a rule for organizations that they determine their limit taking into account the limits of the “isolations” that deposit money into their cash desk. It turns out that since OP-2 hands over money to OP-1’s cash desk, then OP-1’s limit can be set taking into account OP-2’s limit.

In this case, the order on limit OP-2 must be signed by the same person who signs the order on limit OP-1.

If the GP does not have cash transactions, but the OP does

If the GP does not accept or issue money, then it does not have a cash register and does not need a limit. This can happen when an organization has:

• <или>only OP-1 (one or more). Then each of OP-1 will have his own limit, calculated based on his indicators, but the organization will not have a limit. And this is not a violation;
• <или>OP-1 and OP-2, but all OP-2 hand over money to the cash desk of any of OP-1. There are two equal options here. First: the limit for each OP-2 must be allocated from the limit of the OP-1 to whose cash desk it deposits money, calculating their total limit as described above. Second: based on the aggregate indicators of all OP-2, calculate their total limit - as the organization’s limit - and completely distribute it between them, leaving nothing for the GP.

If the OP does not deposit money either to the GP, or to another OP, or to the bank

For example, the OP is located far from all other departments. His cash income is so insignificant that the management does not see the point of handing it over to the bank, but leaves it in the cash register for small running costs. Often this situation confuses the accountant: how to set a limit for such an OP if there are no rules for it?

In fact, this state of affairs in itself is a violation. Without a limit, the OP simply does not have the right to leave money in the cash register (with the exception of amounts intended for salary and social payments on paydays, but not more than 5 working days pp. 6.5, 2 Notes). Any balance in the cash register at the end of the day must be handed over - either to the bank or another cash desk of the organization. If you have never donated money before, draw up an order about where in principle it should be donated (if to a bank, then at the same time establish with what frequency). Based on this order, select the method for calculating the limit. If in fact it is assumed that all the cash in the OP will still remain in it, allocate such a limit so that there is always enough of it.

If you opened a new OP

Depends on which group it belongs to:

• <если>This is OP-1, set a limit for him based on his expected revenue or his expected expenses. Since such an OP limit should be set according to the rules provided for the organization’s limit, the rule on calculation “according to expectations” for the new OP-1 also applies. There is no need to reset the organization's limit;
• <если>this is OP-2, then allocate to him part of the organization’s existing limit at that moment. At the same time, the organization’s limit cannot be increased by the volumes of revenue or expenses expected in OP-2. As soon as the OP starts working with cash, it will be possible, taking into account the volume of receipts or disbursements, to increase the limit for the entire organization.

If large volumes are planned for the new division at once, give the head of the OP or another employee the authority to deposit money with the bank. Then the new division can set a limit “according to expectations.”

If the OP is closed

Should the organization's limit be recalculated? It is important what the closed OP was like:

• <если>OP-1, then you don’t need to do anything with the organization’s limit. After all, the limit of this OP was calculated only according to its own indicators, which were not taken into account when calculating the organization’s limit;
• <если>OP-2, then previously he was allocated part of the organization’s limit, which was determined based on the aggregate indicators of all divisions. So that this part does not disappear, you can distribute it between the GP and the rest of the OP-2. That is, by a separate order from the director, set new limits for them, without recalculating or resetting the limit of the organization itself. But remember that the calculation of the limit must take into account the nature of the organization’s activities. For example, the organization’s limit is calculated based on revenue, and the lion’s share of it came from closed OP-2 and its functions will not be transferred to any other division. Then, on the date of its closure, it is safe to recalculate the organization’s limit - so that the calculation does not include the indicators of the closed OP.

And now about the pennies. The limit is set in rubles x pp. 1, 2 appendices to the Directive. Therefore, the calculation result can be rounded according to the rules of mathematics and Letters of the Central Bank dated September 24, 2012 No. 36-3/1876; Federal Tax Service dated 03/06/2014 No. ED-4-2/4116@: amount less than 50 kopecks. discard and the amount is 50 kopecks. and more rounded to the full ruble.

Cash discipline in 2018–2019 provides for strict adherence to the rules for conducting cash transactions established for firms and individual entrepreneurs dealing with cash payments. What rules and nuances do you need to know when working with cash registers? Who, how and when monitors compliance with cash discipline? What liability arises for violation of cash transactions? Let's look at the answers to these and other questions in the material below.

Cash control discipline in 2018-2019

Cash control (or cash) discipline is compliance by legal entities and individual entrepreneurs with the rules for cash payments legally established in the Russian Federation. Cash payments include all types of income and expense transactions carried out by a company or individual entrepreneur with cash.

The broadest concept for cash payments is the concept of a cash desk (operating cash desk), through which a company or individual entrepreneur makes cash payments. Most often, these are operations such as payment of salaries, receipt and delivery of money to the bank, settlements with accountable persons, issuance and repayment of loans. The cash register may also receive cash proceeds.

Receipt of cash proceeds requires the use of cash register equipment(Clause 1, Article 1.2 of the Law “On CCP..." dated May 22, 2003 No. 54-FZ). Although in some cases its non-use is allowed:

• Legal entities and individual entrepreneurs when carrying out certain types of activities (Clause 2, Article 2 of Law No. 54-FZ).
• Legal entities and individual entrepreneurs who are on UTII, and individual entrepreneurs using PSN. It is enough for them to issue any document for the buyer confirming the receipt of money. Its content is similar to a regular sales receipt. However, from July 1, 2018, these persons (except for those engaged in certain types of activities) lost the opportunity to formalize the receipt of funds in this way and are required to use online cash registers (Clause 7, Article 7 of the Law “On Amendments...” dated July 3, 2016 No. 290-FZ ). Conducting such types of activities as the provision of services to the population, retail trade, catering services and a number of others, gives UTII payers and individual entrepreneurs using PSN the right to postpone the use of online cash registers until 07/01/2019 (Clause 7.1 Article 7 of Law No. 290- Federal Law).
• Legal entities and individual entrepreneurs when carrying out activities in conditions that impede the use of cash register systems (Clause 3, Article 2 of Law No. 54-FZ).

The number of cash registers or other points for receiving money in ways that allow the non-use of cash registers is not limited. But at the end of the working day, the received revenue must be credited to the cash desk of the company or individual entrepreneur.

Thus, compliance with cash discipline in 2018-2019 involves following the rules for conducting income and expense transactions carried out at the cash register of a legal entity or individual entrepreneur, and the rules for working with cash registers or documents that are drawn up when cash registers are not used.

Cash discipline is mandatory for everyone.

What is cash discipline?

Compliance with cash discipline comes down to compliance with the rules established by the following documents:

• Directive of the Bank of the Russian Federation dated March 11, 2014 No. 3210-U, which defines the rules for conducting cash transactions for legal entities and individual entrepreneurs.

Read more about this document in the article “Nuances of the regulations on the procedure for conducting cash transactions” .

• Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U, which contains the conditions for cash payments.
• Law of the Russian Federation dated May 22, 2003 No. 54-FZ, establishing the rules for the use of cash register systems.
• Law of the Russian Federation dated July 3, 2016 No. 290-FZ or the law on online cash registers, which introduced significant changes into the rules of Law No. 54-FZ, the main stages of implementation of which fall in 2017-2019.

Read more about Law No. 290-FZ and the consequences of its entry into force in the materials:

• “Online cash registers since 2017 - the law has been adopted” ;
• “Current amendments to the law on online cash registers” .

Regarding the operating cash desk, the basic rules are as follows:

• A person is appointed to perform the functions of a cashier, with whom an agreement on full financial responsibility must be concluded. An exception will be situations when the cash register is run by the head of a legal entity or individual entrepreneur, working alone.
• Money and cash documents are stored in conditions that ensure their safety.
• Operations carried out at the cash desk are documented in the established form in compliance with a certain procedure for filling them out. Documents are drawn up directly upon completion of the transaction, and for the posting of cash proceeds received outside the operating cash desk - daily at the end of the working day. Cash discipline in 2018-2019 for individual entrepreneurs who keep simplified records of their transactions allows for the possibility of not completing cash register documents.

Read more about the types of cash transactions in the article “The concept and types of cash transactions (legal regulation)” .

• If cash proceeds are received by the operating cash desk, then there must be cash register. The issuance of a cash receipt upon receipt of cash proceeds is mandatory (Article 5 of Law No. 54-FZ).
• Money accepted by the cashier is checked for authenticity. A certain procedure is followed to check their quantity when receiving and issuing.
• Cash proceeds received by the operating cash desk should be spent only for certain purposes: payment of wages, settlements with suppliers and customers, issuance on account. Individual entrepreneurs can take money for personal needs.
• The maximum amount of cash payments between legal entities, between individual entrepreneurs, between legal entities and individual entrepreneurs is limited to 100,000 rubles. under one contract. At the same time, settlements with individuals are not limited, and individual entrepreneurs have the right to take any amounts from the cash register for personal needs.

Read more about the limit of payments between legal entities in the material “What is the limit for cash payments between legal entities?” .

• Issuance on account is carried out by order of the manager or on the application of the accountable person endorsed by him. To report on amounts issued, 3 business days are provided from the expiration date for which the money was issued (including travel allowances). Unspent amounts must be returned to the cashier or will be withheld from the salary of the accountable person (Article 137 of the Labor Code of the Russian Federation).

Read about the current procedure for issuing money according to the report.

• A limit is set on the balance of money in the cash register at the end of the working day. The procedure for calculating it is chosen by the company or individual entrepreneur independently from two methods proposed by the Bank of the Russian Federation Directive No. 3210-U. The surplus must be deposited in the bank. An excess balance is allowed only on paydays (no more than 5 working days). Cash discipline in 2018-2019 for LLCs related to small-scale enterprises and individual entrepreneurs suggests that these individuals may not set this limit. For separate divisions, it is established either by the head office (if the division does not have its own current account) or independently (if the division has its own current account).

Read about determining the cash balance limit in the material “How to calculate the cash balance limit?” .

• Transactions with cash currency can be carried out through the cash desk. Most often they are associated with the issuance of money for foreign business trips and the delivery and receipt of currency at the bank. In some cases, settlements with residents may occur (Article 9 of the Law of the Russian Federation of December 10, 2003 No. 173-FZ).

Read more about currency transactions in the articles:

• “Currency transactions: concept, types, classifications” ;
• “Changes in currency legislation since 2018” .

What you need to know about working with CCP

The requirements for the CCP used in 2018-2019 are determined by the updated law No. 54-FZ.

From 02/01/2017, only new-style cash registers (online cash registers) began to be registered with the Federal Tax Service. From July 1, 2017, this type of cash register became mandatory for use by all business entities.

Online cash registers are fundamentally different from previously used cash registers with fiscal storage. Accordingly, the requirements for them are completely different.

About general requirements requirements that online cash registers must satisfy, read the article “Where and at what price can I buy an online cash register?” .

The problems that arise during their work also became different.

You will find answers to many questions related to the use of online cash registers in our section “Online cash registers KKT KKM”.

What is the basis for knowing the procedure for preparing cash documents?

The changes made to Law No. 54-FZ by Law No. 290-FZ not only affected the requirements for the applied cash register equipment, but also led to updating the requirements for documents generated by this technology: cash receipts and BSO. At the same time, the BSO has become a document in the execution of which devices similar to online cash registers must be used. Accordingly, the list of details for documents generated by the new cash desks turned out to be the same (Article 4.7 of Law No. 54-FZ).

Read about what has changed for BSO with the advent of online cash registers in the article “Law on online cash registers - how to apply BSO (nuances)” .

For persons who have the opportunity to delay the start of working with online cash registers, the rules remain in force allowing the issuance of a document of any form indicating receipt of funds upon receipt of money for a purchase made from them. Therefore, a company or individual entrepreneur has the right to develop the form of the forms they need (in particular, BSO forms used, for example, when providing services to the public) independently, if such a form is not approved at the legislative level. The mandatory details of such BSOs are given in Decree of the Government of the Russian Federation dated May 6, 2008 No. 359. The counterfoils of the BSO forms confirming the amount of revenue received per day should be submitted along with the money to the operating cash desk at the end of the working day.

Read more about the use of old-style BSO in the material “What applies to strict reporting forms (requirements)?” .

There are 2 types of actions recorded at the operating cash desk:

1. Receipts using a cash receipt order (PKO) form KO-1, to which, if possible, documents are attached confirming the amount of the incoming amount. Tear-off part of the PKO (receipt) containing signatures authorized persons and the seal is handed over to the depositor.
2. Expenses using an expense cash order (RKO) form KO-2, to which, as a rule, documents are attached confirming the amount of the amount issued (pay slips, memos, copies of orders, checks, receipts). The RKO reflects the details of the recipient’s identity document. If receipt is carried out by power of attorney, then its original (if the power of attorney is one-time) or a copy (if the power of attorney is not one-time) is attached to the RKO.

The PKO and RKO forms are established by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 and are mandatory for use in the Russian Federation when registering income and expense transactions. Each operation requires its own separate document.

All PKOs and RKOs issued during the day are recorded in the cash book of the KO-4 form, which sums up the work for the day (receipt and expense turnover) and displays the balance at the end of the day.

PKO, RKO and cash book contain a reference to accounting accounts, the indication of which is mandatory for companies and optional for individual entrepreneurs who do not have to keep accounting (subclause 1, clause 2 of the law of December 6, 2011 No. 402-FZ).

Additionally, the following forms can also be filled out: cash documents, as a journal of registration of incoming and outgoing cash documents of form KO-3 and a book of accounting of funds accepted and issued to other cashiers of form KO-5.

The procedure for filling out cash documents is given in Resolution of the State Statistics Committee No. 88 and instructions of the Bank of the Russian Federation No. 3210-U.

Read about the rules for filling out cash orders in the following materials:

• “How is a cash receipt order (PKO) filled out?” ;
• “How is an expense cash order (RKO) filled out?” .

Who monitors compliance with cash discipline?

All employees associated with their implementation must control the correctness of actions for carrying out cash transactions. If the organization has chief accountant, then he is responsible for monitoring the work of the accounting department and the operating cash desk that is part of it. The general responsibility for the activities of the company lies with its director, and the individual entrepreneur himself is responsible for the activities of the individual entrepreneur.

Checking cash discipline in 2018-2019, which may result in an administrative fine or a subsequent on-site inspection for the person being inspected, is carried out by tax authorities (Clause 1, Article 7 of Law of the Russian Federation of March 21, 1991 No. 943-I).

The objectives of this audit are to identify the facts:

• incompleteness and untimeliness of receipt of revenue;
• exceeding the cash payment limit;
• exceeding the cash balance limit;
• use of prohibited, defective or non-conforming established requirements CCT;
• failure to issue cash receipts or BSO;
• discrepancies between actual cash balances in the cash register and the amounts indicated in the documents;
• issuing large sums of money under report for unjustified long terms.

How is cash discipline checked?

Checking cash discipline in 2018-2019 is carried out by decision of the head of the Federal Tax Service in the manner established by order of the Ministry of Finance of the Russian Federation dated October 17, 2011 No. 133n. During the verification process, the following are studied:

• All documents that are related to the execution of cash transactions.
• Reports fiscal memory and CCT control tapes - according to the old-style technique.
• Documents for the purchase, registration and maintenance of cash registers.
• Documents related to the acquisition, accounting and destruction of BSO - for those types that continue to be issued according to the old rules.
• Accounting registers of accounting or business transactions.
• Order for cash balance limit.
• Advance reports.

At the same time, inspectors are given unlimited access to the cash register, including its passwords and cash cash.

During the inspection, any other documents related to the subject of the inspection, as well as explanations, may be requested.

Responsibility for conducting cash transactions with violations

Responsibility for violation of cash discipline is administrative. The period of involvement in it from July 15, 2016 was increased to 1 year from the date of commission of the offense (Clause 1 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation). Previously, the statute of limitations for administrative violations was 2 months. So a one-time violation of cash discipline in 2019 may go unpunished.

A timely detected violation will lead to fairly high fines, since Law No. 290-FZ, since 2016, fines for violation of cash discipline, or more precisely, liability for non-use of cash registers, have been seriously increased. Administrative liability for non-use of cash registers entails:

• fine for officials in the amount of 25 to 50% of the settlement amount made without the use of cash register, but not less than 10,000 rubles;
• a fine for legal entities in the amount of 75 to 100% of the settlement amount made without the use of cash register, but not less than 30,000 rubles. (clause 2 of article 14.5 of the Administrative Code).

If an organization or individual entrepreneur is caught a second time for not using a cash register, then in the case where the amount of settlements without using a cash register is (including in the aggregate) 1 million rubles. and more, this will entail:

• disqualification of officials for a period of 1 to 2 years;
• suspension of activities for up to 90 days for individual entrepreneurs and organizations (clause 3 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Responsibility for violations of cash discipline in 2018-2019 in the form of the use of cash registers that do not meet established requirements, the use of cash register equipment used in violation of the procedure established by the legislation of the Russian Federation and the conditions for its registration and re-registration provides for liability in the form of:

• warning or fine in the amount of 1,500 to 3,000 rubles. for officials;
• warning or fine in the amount of 5,000 to 10,000 rubles. for legal entities (Article 14.5 of the Code of Administrative Offenses of the Russian Federation, paragraph 15 of Article 7 of Law No. 290-FZ).

Law No. 290-FZ introduced other grounds for holding people accountable for violations in the use of cash register systems. For example:

• for failure to send a cash receipt or form to the buyer strict reporting V electronic form or for failure to transfer these documents on paper at the request of the buyer;
• responsibility has been introduced for fiscal operators, cash register manufacturers, and expert organizations.

But even if, at the time of checking cash discipline, the INFS cannot hold the violator accountable in the form of an administrative fine (due to the expiration of a 2-month period from the date of the offense), then there is no need to rejoice. Detection of violations in the use of cash register systems will serve as a reason for closer attention to the taxpayer and, if any other problems are identified in his work, may lead to early on-site inspection. The clear interest of tax authorities will be caused by the incompleteness and untimely recording of revenue, as well as the identification of inconsistencies between documentary and actual cash balances in the cash register.

The fact of issuing large sums of money on account for unreasonably long periods may lead to additional personal income tax assessment on these amounts (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 5, 2013 No. 14376/12).

Results

Acceptance of cash proceeds, as a rule, obliges the recipient to have a cash register that issues a document confirming the acceptance of the corresponding amount. From 07/01/2017, a new type of cash registers - online cash registers - became mandatory. They form not only cash receipts, but also BSO. Accordingly, the requirements for new cash registers and the documents issued by them have changed.

There are persons who are not obliged to use CCP, as well as persons who have the right to start doing this later (from 07/01/2018 or from 07/01/2019). When accepting money, they have the right to issue any document confirming the fact of acceptance. This document may have an independently developed form if its form is not approved by law. Here you can follow the rules for registering old BSOs.

There are no changes in 2018-2019 regarding the documents generated by the operating cash desk. Just as there are no changes in the authority that checks the state of cash discipline (i.e. compliance with the rules for working with cash), it remains the Federal Tax Service Inspectorate. Despite the limited period for bringing to justice for violations when working with a cash register, the detection of such violations is fraught with consequences in the form of an on-site tax audit.

Administrative liability itself has increased significantly since 2016: the amount of fines has increased, the types of liability for non-use of cash registers have been expanded, in connection with the start of work with cash register equipment of a new type, new grounds for prosecution have been introduced.

Russian Finance Minister Anton Siluanov continues to insist on the need to further limit cash payments, citing as an example the attack on cash that has now begun in India (RIA Novosti, 01/21/2017).

Cash payment limit and penalty for exceeding it

In Russia, cash settlements are already limited by the current Directive of the Bank of Russia No. 3073-U dated October 07, 2013. Clause 6 of this regulatory document sets a limit for settlements between participants within the framework of one agreement - no more than 100 thousand rubles in the form of cash, including in foreign currency , equivalent to the specified amount (the Bank of Russia exchange rate is applied on the day the payment is made).

For violation of the requirements of this document, administrative liability is provided. The fine for exceeding the cash payment limit in 2018 is regulated by the requirements of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation: for violation of the procedure for handling cash,

“expressed in the implementation of cash settlements with other organizations in excess of established limits”

punishment was determined in the form of a fine: 4000-5000 rubles for officials, 40000-50000 rubles for legal entities.

The limit established for cash payments does not apply to:

• social benefits and wages employees;
• issuing cash against the employee;
• consumer needs of individual entrepreneurs not related to business activities.

The practice of reflecting relationships with one counterparty within the framework of several contracts sometimes meets with a contradictory reaction: on the one hand, official bodies may see in this some kind of “trick” and protest such a division.

On the other hand, the position of an entrepreneur, competently argued by an experienced lawyer, both when formalizing contractual relations and in the case of judicial review of discovered discrepancies, often leads to the desired result.

Limit of balance in the company's cash register

The limit of cash remaining in the cash register (safe) of a legal entity at the end of the working day is established by order of its head. The method for calculating the specified limit, based on the receipt or withdrawal of cash, is determined by Bank of Russia Directive No. 3210-U dated March 11, 2014.

Small businesses with a value of annual income no more than 800 million rubles and a staff of no more than 100 people (Resolution of the Government of the Russian Federation No. 265 of 04/04/2016).

Responsibility for exceeding the established cash limit is established by the same clause 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation: for violation of the procedure for handling cash,

“expressed in the accumulation of cash in the cash register in excess of established limits”

a fine is expected for officials in the amount of 4-5 thousand rubles, for legal entities - 40-50 thousand rubles.

It is important to know that a limit that is not properly documented gives official structures grounds for applying penalties, regardless of the amount of cash in the cash register. It is also important that the procedure for the circulation of funds at the cash desk is regulated not only by those given here regulatory documents, but also a number of other acts.

A competent lawyer with experience in reducing possible risks and resolving any disagreements that arise.

From the article you will learn:

• What is a cash limit?
• Which companies may not set a cash limit in 2016
• How to calculate the cash limit for 2016
• Sample order approving the cash balance limit at the cash desk
• Should entrepreneurs have a cash limit in 2016?
• Cash limit amount for 2016
• How to calculate the cash limit 2016

22.01.2016

Cash limit- this is the maximum possible amount of cash remaining at the end of the working day and placed in the cash register for safety. The limited amount is also called the carryover balance. The rules for determining the limit amount of money are specified in the regulation of the Bank of Russia dated March 11, 2014, registered under number 3210-U.

But what to do if there is a limit, but in fact there is none? Then it is considered to be equal to 0. If the balance exceeds a fixed amount, the entrepreneur should think about what to do with the money in the evening, when the financial institution is already closed, and leaving cash in a store or office is dangerous.

The whole point is that keeping cash in the cash register in an amount that exceeds the limit means violating the current legislation of Russia, which entails penalties. In this case, administrative liability is 40,000-50,000 rubles, which is certified in Article 15.1 of the Code of Administrative Offenses of the Russian Federation.

Who is exempt from the fixed cash limit in 2016?

In 2016, founders and representatives of small businesses have the right to do without setting a limit. That is, they are not prohibited from accumulating in the cash register in any amount. The only difficulty is to make sure that you really belong to the list of companies engaged in small business.

The characteristics of a small business in 2016 are described in the Law:

profit for the last reporting year should not exceed 400 million rubles;

the number of employees is allowed 100 people, no more;

the share of investments in the enterprise from legal entities cannot be more than 25%.

As tax practice shows, both “simplified” and “imposed” fall under these requirements. But here, too, there is a small nuance - oddly enough, not all “simplified people” are engaged in small businesses. As for documentary confirmation of the organization's status, this is not necessary. If the company falls under the main criteria discussed in this article, then you can rest assured.

The decision to register an LLC or a certificate from the Unified State Register of Legal Entities will allow you to determine the composition of the founders, namely the share of legal entities. An experienced accountant will note the necessary information on the accounting accounts. According to the Instructions to the Chart of Accounts, analytical accounting regarding account 80 includes providing information regarding the founders of the enterprise and the stages of formation of monetary capital.

When the management of an enterprise is confident that it is engaged in a small business, it is necessary to draw up an order canceling the limit; how to draw it up correctly; a sample is presented below.

Sample order canceling the organization's cash balance

If the requirements defining a small business are not met, the order is also issued, but the text indicates a limited amount, which also needs to be pre-calculated.

The procedure for calculating the cash limit in 2016

Calculating the cash limit in 2016 includes the possible use of several methods at once:

1. To make the calculation, you need to know the volume of cash receipts at the cash desk for goods sold or services provided during the current period. Just substitute your own data into the formula:

Cash limit if there is revenue = Revenue in rubles / Settlement period, days * The amount of time that has passed between the days of depositing banknotes at the banking institution.

Moreover, the settlement period, which is taken as the basis for calculating the balance, in 2016 cannot exceed the 92 working days specified in the legislation, but there are no restrictions in minimum value this period.

The time given between the dates of depositing cash at the bank is no more than 7 working days. If you can prove that there is no bank in the locality where you live or operate, the period can increase to 14 days, and this will not be a violation.

Example

Let LLC "Eva" sell cosmetic goods and apply the simplified taxation system, which describes the deduction of deductions from the amount obtained from the difference between income and expenses. In 2016, management decided to limit the balance of cash in the cash register. December 2015 was taken as an indicative reporting period.

Cash revenue in 2015 reached 400,000 rubles, the store operates on a schedule that does not include days off. The cashier provides revenue to the bank three times a week - on Monday, Wednesday and Friday with an interval of 2 working days.

So, let's calculate the duration of the billing period - it is equal to 31 days, because the store is open seven days a week. There are regularly 2 days between cash deposit days.

The available information allows the accountant to make an accurate calculation of the cash limit:

400,000 rubles / 31 days * 2 = 25,807 rubles.

2. The second method involves knowing the amount of cash dispensed from the cash register. It should be used if trade is not carried out in cash, that is, a non-cash payment method is chosen between the client and the supplier, but in your activities in other areas you use cash.

The limited amount of the money balance, calculated from the volume of money issued from the cash desk = Volume of money provided for the reporting period, in rubles / Estimated time period, which takes into account the volume of cash issues, is determined in days * Reporting period between the dates of cash receipt in the banking structure, working days.

Please note that the funds issued do not include amounts used to pay salaries to employees, scholarships and other similar incentives.

The settlement period varies within 92 working days, the number of days between depositing money into the bank is allowed no more than 7-14 days.

Example

Boom LLC is engaged in retail trade, as indicated in the relevant registration documents. The organization is “simplified”, and income amounts minus expenses are chosen as the object of taxation. The company does not accept cash; all clients make payments through the bank. But still, the company needs to withdraw money from the account from time to time and use it to pay suppliers. Therefore, the management decided to fix a limited cash balance in 2016. To determine the required amount, December 2016 is used as the billing period.

To make calculations possible, the accountant identified the following indicators:

• in December 2015, the bank issued the company 800,000 rubles, which were spent on paying suppliers for goods;
• the employees' salaries were not withdrawn from the cash register;
• in December there were 20 working days;
• Cash was received at the banking institution on Mondays and Thursdays, so the gap is 3 days.

Cash limit = 800,000 rubles / 20 days * 3 days = 120,000 rubles.

What does an order to determine a cash limit look like in 2016?

When the fixed amount is calculated, it is necessary to put the innovations into effect; this is done by issuing the appropriate order, a sample of which is presented below.

Do entrepreneurs have the right not to set a cash limit in 2016?

Indeed, entrepreneurs may not record the size of the cash balance, i.e. There are no restrictions or mandatory deadlines in this case. However, this is not beneficial for the owner himself - now only he is responsible for the safety of the money, therefore, in the interests of preserving the property, management should still think about depositing the money in the bank. Another option is to withdraw cash from your cash register as often as possible to spend on personal needs.

A businessman will immediately have a question - how to document the taking of money for his own needs? There is no need to fill out any additional paperwork, just record the amounts in the appropriate columns tax accounting, if you are a member of the simplified tax system, then changes in the money supply do not need to be reflected in the Income Book and consumable parts, because they are not considered expenses as such and do not particularly affect anything. For convenience, keep a separate notebook or notebook where you make relevant entries.

The only note is to confirm each operation with an order; this is not at all difficult to do.

From 06/01/2014, the cash register limit is calculated in two ways, and you can choose the most optimal one for you.

Formula for calculating the cash limit based on cash proceeds
LC = OH / RP * PV,
LC – cash register limit, rub.
OH – volume of cash for the billing period, rub.
RP – settlement period for which the amount of cash is determined, slave. days
PV - the period of time between receiving money at the cash desk and depositing it with the bank (no more than 7 working days, where there is no bank no more than 14 working days)

Calculation example

Ant LLC determines the cash limit for 2016, taking September 2015 (24 working days) as the billing period. During this time, the amount of cash amounted to 500,000 rubles. The proceeds were handed over once every 5 days.
So, we calculate the cash register limit = 104,167 rubles. (RUB 500,000 / 24 days * 5 days)

The formula for calculating the cash limit based on the amount of cash expenses.
Using this formula, you can set a cash register limit even if you do not have cash in the cash register.
LC = OV / RP * PV,
LC – cash register limit, rub.
OV – volume of cash dispensed from the cash desk for the billing period, rub.
RP – billing period for which the volume of cash issued from the cash register is determined, slave. days
PV - the period of time between receiving money at the cash desk from the bank (no more than 7 working days, where there is no bank no more than 14 working days)

Calculation example

LLC "Success" is engaged in wholesale trade. Determines the cash limit for 2016, based on the amount of cash expenses, taking the 3rd quarter of 2015 (66 working days) for the billing period. During this time, the LLC paid its suppliers in cash in the amount of RUB 800,000. Money was withdrawn from the account once every 5 days.
So, we calculate the cash register limit = 60,606 rubles. (RUB 800,000 / 66 days * 5 days)