Procedure cash transactions in 2017 is given in Bank of Russia instruction 3210-U dated March 11, 2014. Cash discipline is mandatory for all companies and individual entrepreneurs. The Bank of Russia has introduced new amendments that relate to the rules for registering consumables and receipts and issuing money to accountants. The new rules are effective from August 19, 2017.

The procedure for conducting cash transactions, which is in force in 2017, leaves many procedural issues at the mercy of the head of the company. For example, the director must determine for himself: where and how to equip the cash register, how to organize the storage of documents, and approve the procedure and timing of cash audits. Even more rules are set by the head of the company that has separate divisions.

For violation of the procedure for conducting cash transactions, fines are possible. We will tell you how to organize cash discipline in a company or individual entrepreneur in this article.

Procedure for conducting cash transactions 3210-U dated 03/11/2014

The Bank of Russia established the procedure for conducting cash transactions in Russia in Directive No. 3210-U dated March 11, 2014. The Central Bank adopted amendments to the cash procedure in 2017. The changes concern accountants, consumables and receipts, as well as the cash book. We recommend preparing for the new rules in advance cash management in 2017.

For example, thanks to the new rules, the accountable can be given a new advance, even if he has not yet reported and has not repaid the old debts. Cashiers can issue money not only on the basis of an application, but also by order of the manager. At the request of the cash depositor, the receipt for the electronic receipt can be sent to him at email etc.

Cash discipline in 2017: procedure for conducting cash transactions

The procedure for conducting cash transactions and registration cash documents in 2017, the director can entrust:

• full-time employee;
• employee third party organization;
• a private accountant with whom the company has entered into an accounting support agreement.

The director's order to appoint someone responsible for issuing orders may not be endorsed by the chief accountant. At the same time, perform the functions of a cashier, that is, issue and accept cash in cash desk at the enterprise 2017 maybe only full-time employee. The table below will help you understand this.

Our simplified online accounting service can keep records of cash transactions and generate cash receipts and debit orders for you. Free access for dating for two months at once.

Who in the company can be responsible for cash management in 2017

Employee	Do I have the right to register receipts and consumables?	Do receipts and consumables have the right to sign?	Do I have the right to accept and issue cash in cash desk at the enterprise 2017
Chief accountant	Yes	Yes	Yes*
Director		Yes, if there is no chief accountant and accountant	Yes
Accountant or other full-time employee	Yes*	Yes*	Yes*
A private accountant or an employee of an organization, if an accounting service agreement has been concluded	Yes	No	No
Cashier	Yes*	Yes*	Yes

*Based on the director's order.

Procedure for conducting cash transactions: cash balance limit in 2017

An organization can set a cash limit based on:

• cash proceeds;
• amount of expenses.

Contains a formula for calculating the cash limit that is not strictly tied to receipts cash desk at the enterprise 2017.

• Reference
• The cash limit is the maximum allowable amount of cash that can be kept in the organization's cash register at the end of the working day. The company determines the limit value independently and changes it at any time. But the cash limit must always be set in the order. Anything that exceeds the limit established by the organization must be handed over to the bank.

Small enterprises have the right not to set a cash limit at the cash desk (clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014).

Regulations on the procedure for conducting cash transactions

The procedure for conducting cash transactions in 2017 assumes that the head of the company himself decides

• how to equip cash desk at the enterprise 2017;
• how to store documents;
• how to approve the procedure and timing of cash audits, etc.

Each decision of the manager can be formalized as a separate order. But it’s more convenient to draw up a single document -. And it will contain, if not all, then the most basic and important additions to the official cash register. A sample of such a document can be downloaded from the link below.

Cash discipline in 2017 for accountants

According to the new amendments, a company can issue money to employees on account of an application or administrative document. For example, by order of the director. It can be compiled one for several employees who receive funds. For example, if three employees go on a business trip and on the same day, August 9, they are given money to report, then the director can draw up one order for the issuance of money and include three business travelers in it at once. The main thing is to write down the amounts for each separately.

If you decide to continue to use the application for the issuance of money on account, then it must be signed by the director. But he is not required to personally put in the document the date, amount and period for which the employee is given the money. All this mandatory information can be provided by the accountant or accountant. It is convenient to create an application template so that the accountable person can immediately enter all this data in the required lines.

STATEMENT

Please give me an advance in the amount of 4000 (Four thousand) rubles. 00 kop. for a period of five calendar days for the purchase of office supplies.

• Important:
• The Bank of Russia allowed to give employees money on account, regardless of whether the employee reported for the previous advance or not (Instruction of the Bank of Russia dated June 19, 2017 No. 4416-U).

Documents for conducting cash transactions in 2017

Let's talk about how to draw up basic cash documents - incoming and outgoing cash orders. We will also consider cash management in 2017(how to fill out a cash book).

How the cash register requires filling out consumables

In the expense note, the amount that the employee or other person received from cash registers at the enterprise 2017, can be printed in the accounting program. There is no need to enter this amount by hand. All that is required from the recipient is a signature. Thus, there are two ways to decipher the amount received on an expense order:

1. print on computer;
2. write by hand.

The procedure for conducting cash transactions in 2017 states that consumables of companies that have an accountant do not require the signature of the manager. Only if the director himself does the accounting, he endorses the consumables for the chief accountant.

At the same time, the consumables need to be compiled according to a unified form. It provides such details as the director’s signature. And the company does not have the right to arbitrarily remove certain indicators from the unified forms. Therefore, it is safer for the consumables to contain the signature of the head of the company. Otherwise, there is a risk that the tax authorities will consider the consumable invalid.

• Important:
• According to the new rules, the company has the right to draw up one general cash order at the end of the day for all amounts that were issued from the cash register during the day. This rule applies only to those consumables that are issued on the basis of fiscal documents from Federal Law dated May 22, 2003 No. 54-FZ (Instruction of the Bank of Russia dated June 19, 2017 No. 4416-U). We are talking about returning funds to the buyer, since in this case the cashier will issue cash receipt(letter of the Ministry of Finance of Russia dated May 24, 2017 N 03-01-15/31944. As we were told at the Bank of Russia, in the consumables in the line with the recipient’s signature, the cashier or senior cashier, if available, can sign. And in the lines where information about the recipient's passport, the data is not entered. A sample of a general cash receipt order is below.

The procedure for maintaining cash receipt orders

Parishioners make up when they receive money at the cash desk. Use unified form from the resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.

The cashier accepts the money, counts it and checks it with the amount from the receipt. If everything is correct, he signs the document and gives the person who deposited the money a receipt. According to the new rules, it can be issued on paper or sent to electronic form, if you have been asked to do so. This is possible if the receipt order was issued electronically. The receipt is sent to the email address provided by the buyer. The receipt is sent in a format that ensures that all document details are displayed.

• Important:
• According to the new rules, the company has the right to draw up at the end of the day one general cash receipt order for all operations that are carried out on the basis of fiscal documents from the Federal Law of May 22, 2003 No. 54-FZ (Instruction of the Bank of Russia dated June 19, 2017 No. 4416- U).

The procedure for conducting transactions in the cash book

The cash book is kept according to the old form. It can be printed in one copy. An exception is the cash book of a separate division. With paper document management, there is no need to store the cash book in electronic form.

How to prepare and store electronic cash documents

The procedure for conducting cash transactions in 2017 makes it possible to conduct electronic document management for cash transactions. In this case, it is not necessary to prepare paper copies:

• consumables;
• parishioners;
• cash book and statements.

But only under one condition, which establishes the procedure for conducting cash transactions in 2017: electronic documents must be certified with a qualified electronic signature.

However, purchasing an electronic signature for each accountant so that they can certify electronic receipts and consumables is not possible for many companies. For example, due to a large number of employees or so-called personnel turnover. The same goes for payroll records: issuing an electronic signature for each employee is too costly and troublesome.

IN new edition the procedure for conducting cash transactions, the Bank of Russia has clearly stated that the recipient of the money can affix an electronic signature to the consumables, which were issued electronically. But there are situations when the recipient cannot do this, although he has a signature. As the Bank of Russia said, in this case the cashier prints out the document on paper and the recipient puts a handwritten signature on it.

The procedure for correcting transactions in cash documents

The procedure for conducting cash transactions in 2017 prohibits the correction of electronic documents after they are signed. A document with an error can only be deleted, but instead a new, correct one must be created. A similar method is provided for the electronic cash book, if it is already signed with a qualified signature.

• Reference
• You can fix it:
• paper cash book;
• payroll and payslips
• You can't fix:
• paper receipts;
• paper supplies;
• documents in electronic form.

To correct a cash book or payroll sheet, you need to cross out the erroneous data, indicate the correct information next to it, and put the date of correction. Employees who signed an erroneous document must re-sign with a transcript.

The procedure for conducting cash transactions in 2017 for individual entrepreneurs and small companies

Cash management in 2017 needed by both entrepreneurs and small companies. But in a simplified form. Small companies and entrepreneurs have the right not to set a cash limit. The previously approved limit on the cash balance can be canceled by issuing an appropriate order.

• Reference
• Individual entrepreneurs are exempt from maintaining a cash book. They register cash transactions in the books of income or income and expenses, and on imputation they calculate the tax based on potential income, and the indicators of cash receipts do not matter.

Small companies must issue warrants for each cash transaction. On the one hand, individual entrepreneurs have the right not to issue receipts and consumables. This is directly stated in the procedure for conducting cash transactions in 2017. But on the other hand, paragraph 5 of this document requires that a receipt be issued every time an entrepreneur accepts money at the cash desk. And no exceptions to this cash order No. Therefore, we recommend drawing up cash documents.

The procedure for conducting cash transactions in 2017 for divisions

The procedure for conducting cash transactions in 2017 indicates that all separate divisions must comply with the cash balance limit. In what order to set this limit depends on whether the department has the right to independently deposit cash into a bank account.

• Reference
• Any division of the company at the location of which at least one is equipped is considered separate. workplace. It does not matter for what period it was created.

All separate divisions - both those that deposit and those that do not deposit money into the bank - must observe cash discipline and maintain their own cash book. Moreover, the division must transfer copies of the cash book sheets certified by the head of the division to the head office. You can hand over sheets of the cash book from the department to the office once a year before preparing financial statements.

Who can not use CCP? Fines for violation of cash discipline. 15.03.2019 06:12

Who can not use CCP?

Organizations and individual entrepreneurs carrying out activities and providing services listed in paragraph 2 of Article 2 of Law No. 54-FZ, with the exception of which use automatic devices for payments, and also trade in excisable goods (Clause 8 of Article 2 of Law No. 54-FZ) :

sale of newspapers and magazines on paper, as well as sale of related products at newsstands, provided that the share of the sale of newspapers and magazines in their turnover is at least 50 percent of the turnover and the range of related products is approved by the executive authority of the subject Russian Federation. Accounting for trading revenue from the sale of newspapers and magazines and from the sale of related products is carried out separately;

sale of securities;

sale by a driver or conductor in the vehicle cabin of travel documents (tickets) and coupons for travel on public transport;

providing meals to students and workers educational organizations implementing basic general education programs during school hours;

trade in retail markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, auto shops, auto shops, vans, container-type premises and other similarly equipped premises located in these places of trade and ensuring the display and safety of goods retail places(premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when trading non-food products, except for trade in non-food products that are defined in the list approved by the Government of the Russian Federation;

carried out outside the hospital trading network peddling trade in food and non-food products (with the exception of technically complex goods and food products, requiring certain conditions of storage and sale, goods subject to mandatory marking with identification means) from hands, from hand carts, baskets and other special devices for display, ease of carrying and sale of goods, including in passenger train cars and on board aircraft;

trade in ice cream kiosks, as well as bottling trade soft drinks, milk and drinking water;

trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene, seasonal trade waddling vegetables, including potatoes, fruits and melons;

acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;

shoe repair and painting;

production and repair of metal haberdashery and keys;

supervision and care of children, the sick, the elderly and disabled;

sale by the manufacturer of folk arts and crafts products;

plowing gardens and sawing firewood;

porter services for railway stations, bus stations, air terminals, airports, sea and river ports;

change individual entrepreneur for rent (hire) of residential premises owned by this individual entrepreneur.

Individual entrepreneurs using PSN,

Organizations and individual entrepreneurs carrying out payments in remote or hard to reach areas provided that they:

They do not use an automatic device for payments and do not trade in excisable goods (clause 8 of Article 2 of Law No. 54-FZ);

They issue the buyer (client) with a document confirming the fact of settlement between them.

Pharmacy organizations located in paramedic and paramedic-obstetric centers located in rural areas populated areas(clause 5 of Article 2 of Law No. 54-FZ);

Separate units medical organizations that have a license for pharmaceutical activities, with the exception of organizations that use an automatic device for payments, and also trade in excisable goods (clause 8 of Article 2 of Law No. 54-FZ).

Religious organizations in the provision of services for conducting religious rites and ceremonies, as well as in the sale of religious objects and religious literature.

Organizations and individual entrepreneurs carrying out settlements using an electronic means of payment without presenting it between organizations and (or) individual entrepreneurs (clause 9 of Article 2 of Law No. 54-FZ).

If the activities carried out by an organization or individual entrepreneur relate to the performance of work or the provision of services to the population, then until July 1, 2019, they can make payments without using cash registers, provided they issue the appropriate forms strict reporting.

Who may not use CCP, but only until 07/01/2019?

Organizations and individual entrepreneurs performing work, providing services to the population (with the exception of organizations and individual entrepreneurs that have employees with whom employment contracts have been concluded, providing services catering). This right is granted to these persons subject to the issuance by them of the appropriate strict reporting forms in the manner prescribed

Individual entrepreneurs using PSN, as well as organizations and individual entrepreneurs - taxpayers of UTII, when implementing types entrepreneurial activity, established by paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation.

Individual entrepreneurs who do not have employees with whom employment contracts have been concluded, who carry out trade using vending machines(clause 11.1 of Article 7 of Law No. 290-FZ);

Organizations and individual entrepreneurs when making settlements with individuals who are not individual entrepreneurs in a non-cash manner (except for settlements using electronic means payment), calculations when accepting payment for residential premises and public utilities, including contributions for major renovation, when offsetting and returning prepayments and (or) advances, when providing loans to pay for goods, work, services, when providing or receiving other consideration for goods, work, services. This is indicated in paragraph 4 of Article 4 of Federal Law No. 192-FZ of July 3, 2018 “On Amendments to Certain Legislative Acts of the Russian Federation.”

What are the penalties for violating cash discipline?

- For non-use of cash registers (clause 2, article 14.5 of the Administrative Code)

For officials - 25%-50% of revenue received without cash register, but not less than 10,000 rubles

For organizations - 75%-100% of revenue received without cash register, but not less than 30,000 rubles

- For repeated failure to use a cash register when the amount of revenue received without punching a check exceeds 1 million rubles. (clause 3 of article 14.5 of the Code of Administrative Offenses of the Russian Federation)

For officials - Disqualification for a period of one to two years

For organizations - Administrative suspension of activities for up to 90 days

- Application or registration in 2017 of a cash register that does not meet the requirements (clause 4 of article 14.5 of the Code of Administrative Offenses of the Russian Federation)

- Failure to provide information and documents at the request of the Federal Tax Service or submitting them late (Clause 5 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation)

For officials - 1,500-3,000 rubles

For organizations - 5,000 - 10,000 rubles

- Not sending an electronic cash receipt to the buyer, as well as not issuing a paper receipt upon request (Clause 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation)

For officials - 2,000 rubles

For organizations - 10,000 rubles

- Violation of cash handling procedures and orderconducting cash transactions, namely exceeding the cash settlement limit, not posting cash proceeds, failure to comply with storage procedures cash, excess cash limit (clause 1 of article 15.1 of the Code of Administrative Offenses of the Russian Federation)

For officials - 4,000-5,000 rubles

For organizations - 40,000 - 50,000 rubles

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

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

Pros of the new law

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

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

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

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

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

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

Learn more about the new law in the following video:

Conducting cash transactions for legal entities

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

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

Target cash flow

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

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

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

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

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

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

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

Organization of cash transactions and documents

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

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

Cash documentation

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

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

Rules for receiving a receipt order

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

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

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

Rules for receiving an expense order

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

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

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

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

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

Cash issuance on report

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

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

Determining the cash limit

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

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

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

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

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

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

Changes in 2016

In 2016, many innovations regarding cash transactions appear:

• For legal entities, there will be a restriction related to the storage of cash, according to which they will be required to hand over money to any financial institution on a daily basis. It, in turn, will have to provide basic operations - counting, transportation, collection, etc.
• In 2016, according to the law, new cash registers must be used that have the function of collecting and sending data to the tax authorities via the Internet. In addition, checks will be able to be prepared and transmitted to customers online. You don't have to buy it right away new device: the old one can be used until the end of registration (however, the period of use cannot exceed 7 years) or in the absence of the ability to use the Internet.
• For individual entrepreneurs, maintaining documentation is simplified: they do not have to draw up cash documents. For example, since 2016, it is not necessary to maintain an outgoing and incoming cash order.
• Also, for individual entrepreneurs, the absence of a cash limit is allowed (this innovation also applies to legal entities that are small enterprises).

Innovations in 2018

In 2018, the process of introducing a new type of cash register equipment, called the “online cash register,” continues. Now data on cash transactions is stored on a special fiscal accumulator and are transmitted directly to the Federal Tax Service using communication channels.

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

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

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

Cash discipline is compliance by organizations and individual entrepreneurs with 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 for 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

Legislatively established requirements There is no cash desk at the premises - they were canceled 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 apply 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 legislation 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 (works, services) for cash, is obliged to issue the buyer a cash receipt, and in the case where cash registers may not be used, a strict reporting form. 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 of a 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).

From July 10, 2002 N 86-FZ “On the Central Bank of the Russian Federation (Bank of Russia)” (Collection of Legislation of the Russian Federation, 2002, N 28, Art. 2790; 2003, N 2, Art. 157; N 52, Art. 5032 ; 2004, Art. 2711; Art. 25, Art. , N 1, art. 10, art. 2117, art. 4699; 6229, Art. 25, No. 3629, Art. 5731; , Art. 3873; Art. 6728; Art. 6954; Art. 7607; , art. 1649, art. 3476, art. 4084, art. 6975; conducting cash transactions with banknotes and coins of the Bank of Russia (hereinafter referred to as cash) on the territory of the Russian Federation by legal entities (with the exception of the Central Bank of the Russian Federation, credit organizations (hereinafter referred to as the bank), as well as a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses .

For the purposes of this Directive, small businesses are understood to be legal entities classified in accordance with the conditions established by Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” (Collected Legislation of the Russian Federation, 2007, N 31, art. 4084; 2010, art. 3616; ; 2011, No. 3880; 2013, No. 3436, No. 3071; including micro-enterprises.

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 register), after displaying in the cash book the amount of cash balance at the end of the working day (hereinafter referred to as the cash balance limit).

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

A payment agent operating in accordance with the Federal Law of June 3, 2009 N 103-FZ “On the activities of accepting payments from individuals carried out by payment agents” (Collected Legislation of the Russian Federation, 2009, N 23, Art. 2758; N 48, Art. 5739; 2010, No. 2291; 2011, No. 3873) (hereinafter - paying agent), a bank payment agent (subagent) operating in accordance with the Federal Law of June 27, 2011 N 161-FZ "On National payment system"(Collected Legislation of the Russian Federation, 2011, N 27, Art. 3872; 2012, N 53, Art. 7592; 2013, N 27, Art. 3477; N 30, Art. 4084) (hereinafter - bank payment agent (subagent) , when determining the cash balance limit, cash accepted when carrying out the activities of a payment agent, bank payment agent (subagent) is not taken into account.

A division of a legal entity at the location of which a separate workplace (workplaces) (hereinafter referred to as a separate division) is equipped, 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, determines the cash balance limit taking into account the cash balance limits established for these separate divisions.

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

A legal entity stores funds 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 these payments, as well as on weekends and non-working 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.

3. An authorized representative of a legal entity delivers cash to a bank 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 the 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 the manner established by a legal entity, deposit cash at the cash desk of a legal entity or to a bank, or to an organization included in the Bank of Russia system, for crediting their amounts to the bank account of the legal entity.

4. Cash transactions are carried out at the cash desk by a cashier or other employee, determined by the head of a legal entity, individual entrepreneur or other authorized person(hereinafter - the manager) from among his employees (hereinafter - the cashier), with the establishment of the corresponding official rights and duties that the cashier must familiarize himself with upon signature. Cash transactions with individuals who are visually impaired, using a facsimile reproduction of their handwritten signature, affixed using a mechanical copying device, are carried out taking into account the requirements of Article 14.1 of the Federal Law of November 24, 1995 N 181-FZ "On social protection disabled people in the Russian Federation" (Collected Legislation of the Russian Federation, 1995, N 48, Art. 4563; 1999, N 2, Art. 232; N 29, Art. 3693; 2001, N 24, Art. 2410; N 33, Art. 3426; art. 2002, art. 2; 25; 2006, art. 10; art. 5084; 2008, art. 817; N 52, art. 6224; , Art. 6329; Art. 7033; Art. 3990; Art. 7621; ; N 19, Art. 2360, Art. 3477; Art. 6160; 4268) by a cashier in the presence of an employee specified in the administrative document of a legal entity, an individual entrepreneur and not carrying out this cash transaction. In this case, the specified employee, before carrying out the cash transaction, orally brings to the attention of the individual who is visually impaired, information about the nature of the cash transaction being carried out. transaction and the transaction amount (amount of cash).

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.

Software and hardware designed to accept Bank of Russia 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.

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 N 54-FZ "On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment" (Collected Legislation of the Russian Federation, 2003, N 21, Art. 1957; 2009, N 23, Art. 2776; N 29, Art. 3599; 2010, N 31, Art. 4161; 2011, N 27, Art. 3873; 2013, Art. 2316, N 48, Art. . 1421; 2016, N 27, art.

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

Individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, may not prepare cash documents.

(see text in the previous edition)

4.2. Cash documents are prepared:

chief accountant;

accountant or other official(including a cashier) defined 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.

(see text in the previous edition)

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 funds accepted and issued by the cashier, indicating the amounts of cash transferred. Entries in the book of accounting of funds accepted and issued by the cashier are made at the time of transfer of cash and are confirmed by the signatures of the senior cashier, cashier.

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 paying 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 are made for each incoming cash order, outgoing cash order, issued respectively for cash received and issued (full posting of cash to the cash desk).

(see text in the previous edition)

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 cash balance reflected in the cash book, and certifies the entries in the cash book with a signature.

(see text in the previous edition)

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.

Separate divisions provide the legal entity with a copy of the cash book sheet in the manner established by the legal entity, taking into account the deadline for the legal entity to prepare accounting (financial) statements.

Control over the maintenance of the cash book is carried out by chief accountant(in his absence - the manager).

If individual entrepreneurs, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, they may not maintain a cash book.

4.7. The documents provided for by this Directive can be drawn up on paper or electronically.

Documents on paper are drawn up by hand or using technical means designed for processing information, including personal computer And software(hereinafter referred to as technical means), and are signed with handwritten signatures. In documents drawn up on paper, with the exception of cash documents, corrections may be made containing the date of correction, surnames and initials, as well as the signatures of the persons who prepared the documents to which corrections were made.

Documents in electronic form are drawn up using technical means, taking into account their protection from unauthorized access, distortion and loss of information. Documents executed in electronic form are signed with electronic signatures in accordance with the requirements of the Federal Law of April 6, 2011 N 63-FZ “On Electronic Signatures” (Collected Legislation of the Russian Federation, 2011, N 15, Art. 2036; N 27, Art. 3880; 2013, N 1668; 2014, N 1098; 1, Art. 65; No. 26, Art. 3889) (hereinafter referred to as electronic signature). Corrections to documents executed electronically after the documents have been signed are not permitted.

(see text in the previous edition)

The storage of documents drawn up on paper or electronically is organized by the manager.

5. Acceptance of cash by a legal entity, individual entrepreneur, including from the person with whom the agreement is concluded employment contract or a civil contract (hereinafter referred to as the employee), is carried out using cash receipt orders.

5.1. When receiving a cash receipt order, the cashier checks for the signature of the chief accountant or accountant (if they are absent, the signature of the manager) and when issuing a cash receipt order on paper - its compliance with the sample, except for the case provided for in this Instruction, checks the compliance of the amount of cash , entered in numbers, the amount of cash entered in words, the presence of supporting documents listed in the cash receipt order.

(see text in the previous edition)

The cashier accepts cash by sheet, piece by piece.

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

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

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

(see text in the previous edition)

If the deposited amount of cash does not correspond to the amount specified in the cash receipt order, 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 (if the cash receipt order 0310001 is issued in electronic form, he puts a note on the need to re-register the cash receipt order 0310001) and transfers (sends) it to the chief accountant or accountant (in their absence - to the manager) for re-registration of the cash receipt order 0310001 to actual amount of cash deposited.

(see text in the previous edition)

(see text in the previous edition)

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

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

(see text in the previous edition)

The cashier issues cash after identifying the recipient of the cash according to 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 order (payroll, payroll) or in the power of attorney.

When issuing cash by power of attorney, the cashier checks the correspondence of the last name, first name, patronymic (if any) of the recipient of the cash indicated in the cash order with the last name, first 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 sheet (payroll), before the signature of the person entrusted with receiving cash, the cashier makes an entry “by proxy”. The power of attorney is attached to the cash order (settlement and payroll, payroll).

In the case of issuing cash under a power of attorney issued for several payments or for receiving cash from different legal entities or individual entrepreneurs, copies of it are made and certified in the manner established by the legal entity or individual entrepreneur. A certified copy of the power of attorney is attached to the cash receipt order