Limit of cash payments for homogeneous contracts. How much is the limit for cash payments between legal entities and individuals?

Why is this point important, because for violating the cash payment limit, a fine can be imposed on the company up to 50,000 rubles, on the director - from 4,000 to 5,000 rubles. (Part 1).

When paying in cash, there is a limit of 100000 rub. This is discussed in paragraph 6. But in practice it is not always clear how to calculate this limit. For example, the following situations often arise: what amounts should be taken into account in order not to violate the limit if the parties have not formalized the agreement on paper? Or when, instead of one contract, several of the same type were drawn up in order to split the payments and make them less than 100,000 rubles?

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What is the responsibility for non-compliance with the amount of cash payments?

In 2019, the individual entrepreneur paid for the supply in cash under one contract in the amount of more than 100,000 rubles. What responsibility does he face?

If an entrepreneur has purchased goods not for his personal needs, then both himself and the supplier will be fined for violating the cash payment limit. But since the Federal Tax Service of Russia can fine you for this offense only within two months from the date of its commission, the entrepreneur will not face a fine.

Important: the statute of limitations for administrative offenses in the field of cash discipline is two months from the moment the offense was committed (Part 1, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 31, 2006 No. 10196/05).

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Cash payment limit when there is no written agreement or many similar agreements

The limit should be calculated for each shipment separately. As mentioned above, there is a limit on the amount for cash payments. within one contract(clause 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013). But, often, when making mutual settlements, organizations do not formalize the agreement in simple written form. This is not necessary to do (clause 3) in the case when the supplier issues an invoice for payment and then ships the goods to the buyer using an invoice. In this case, the limit must be calculated for each shipment of goods.

If the supplier issues an invoice to the buyer, which indicates the name and quantity of goods, then this document is an offer, that is, an offer to conclude a contract. Payment of the invoice means that the buyer has accepted the offer for the transaction and agrees with the price (clause 1,). Therefore, in such situations, it is generally accepted that organizations enter into one-time purchase and sale transactions

Note: Resolution of the Eighth Arbitration Court of Appeal dated December 17, 2013 in case No. A75-4466/2013

Thus, the buyer can pay for goods in cash if their total value according to the invoice does not exceed 100,000 rubles.

It is important to keep in mind that there may still be claims from the tax authorities if an organization or individual entrepreneur has a long-term supply agreement. Then it is safer to determine the limit under this agreement taking into account all one-time deliveries of goods. Otherwise, inspectors may fine the buyer or supplier. However, if the supplier does not provide a link to the main contract in the invoices and invoices, then the fine can be challenged in court. Resolution of the Third Arbitration Court of Appeal dated April 9, 2013 in case No. A33-18496/2012

Cash payment limit when many similar contracts are concluded

In business practice, several similar agreements are often drawn up in order to increase the maximum amount of cash payments. This is dangerous because inspectors in such situations believe that the parties actually entered into one deal, just formally signed several contracts. Therefore, they are required to pay a fine if the total amount of cash payments under these agreements exceeds 100,000 rubles. Although judges in such cases often support companies

Note: Resolution of the Second Arbitration Court of Appeal dated April 5, 2012 in case No. A28-298/2012

But in order not to argue with the tax authorities, the terms of the contracts - name of goods, amount, delivery time - must differ. In addition, it is better not to carry out settlements under several similar contracts simultaneously.

Companies also enter into additional agreements to the contract, since they believe that for each such agreement the cash payment limit must be calculated separately. However, the additional agreement is part of the main contract. Therefore, even if the parties increase the supply volume in the additional agreement, the size of the limit will not change.

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The buyer transfers payment in several payments on different days

It is often mistakenly believed that the limit applies to settlements within one day. Therefore, they transfer payment to the counterparty in several payments, for example, within a week. However, the limit applies to one contract and does not depend on the frequency of payments. But if several different agreements have been concluded with a counterparty, then the company has the right to settle them for an amount of more than 100,000 rubles, including during the day.

Cash payment for long-term contracts

Even if companies have entered into an agreement for a period of a year or more, the cash payment limit is 100,000 rubles. for the entire period of its validity. For example, a seller ships goods to a company every month. In this case, for the purpose of calculating the limit, you need to sum up the cost of each delivery. Otherwise, inspectors have the right to fine the company.

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Is it necessary to comply with the cash limit when an employee spends accountable funds?

It all depends on what purposes the employee spends accountable funds. If, at the expense of the employee, on his own behalf, he pays for the services provided to him (for example, during a business trip), it does not apply. If an employee uses accountable amounts for settlements under contracts that he concludes on behalf of the organization by proxy (or under already concluded contracts), the cash settlement limit must be observed. Such conclusions follow from paragraphs 1 and 4 of the Bank of Russia Directive No. 3073-U dated October 7, 2013.

At the very beginning, I would like to note that the Civil Code of the Russian Federation does not prohibit making payments in cash if this does not contradict the norms adopted by law. Next, we will consider all the nuances of cash payments between both individuals and legal entities.

How is the cash limit regulated?

The state, represented by the Central Bank of Russia, has set a limit on cash payments. The regulatory act on the basis of which the law determines the procedure for settlements is Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U. This document replaced the previous Instruction No. 1843-U dated June 20, 2007, with some significant changes made to it.

But the maximum limit for settlements using cash has not changed - within the framework of one agreement between the parties to the settlement it is 100,000 rubles. (or the corresponding amount of currency, according to the current Central Bank exchange rate).

PLEASE NOTE! The prohibition on exceeding this figure applies regardless of whether you pay or receive money. But if violations are detected, the party receiving the excess cash is considered responsible.

Limited settlement participants

Who does this restriction on accepting and transferring cash apply to? You cannot transfer amounts exceeding the one hundred thousand limit between:

legal entities;
organizations and private entrepreneurs;
individual entrepreneurs (IP).

Individuals can exchange cash without restrictions. The settlement of enterprises with individuals without business registration is also not limited.

LET'S SUMMARY: The table shows couples in whose employment relationship a cash limit is or is not mandatory.

Nearest forecast

In order to make transparent control over expensive purchases of ordinary citizens (real estate, cars, jewelry), the Russian Ministry of Finance took the initiative to set a maximum amount for cash payments between individuals. The amount for cash payments under one agreement between individuals is planned to be 300,000 rubles. The changes that are going to be made to Article 861 of the Civil Code of the Russian Federation also provide for punishment in the form of a fine in the amount of the exceeded limit. It was planned that the changes would come into force from the beginning of 2016, however, this project has not yet been considered by the State Duma.

When can you not think about the limit?

The established limits on the amount of cash do not apply:

when paying wages;
for social charges, insurance payments;
when issuing accountable funds;
for personal expenses of the business owner, money for which is taken from the cash register.

The Central Bank Directive also provides additional types of settlements where you don’t have to worry about the cash limit:

operations with the help of the Bank of Russia;
customs payments, taxes and fees;
loan payments.

IMPORTANT INFORMATION! IN new edition The Central Bank's instructions are an innovation that plays into the hands of banks, but is not entirely pleasant for entrepreneurs. You cannot take cash from the cash register for purposes not mentioned in the special list: you first need to deposit the proceeds in the bank, and then take the required amount from there. In this case, the bank will receive interest for both operations, the state will receive additional control over the movement of funds, and the entrepreneur will receive another complication. However, “Dura lex sed lex” (“The law is harsh, but it is the law”).

If the cash desk of an enterprise or individual entrepreneur received amounts not from their current account, but from other sources (revenue, loans, return of unused accountable funds, etc.), then take cash from this money for settlements not included in the list of the Central Bank, not allowed.

Scope of one agreement

An important clarification regarding cash limit, is that it cannot be exceeded within the framework of one contract.

A contract is a document of agreement between persons (legal and/or natural) about certain actions intended to establish, terminate or change certain rights and obligations of the parties.

The amount of transactions for each such document cannot exceed 100,000 rubles, and the specifics of its conclusion are not taken into account.

Type of agreement. It doesn’t matter what the agreement is about - a loan, supply of goods, payment for services - the declared value for payment in cash cannot be more than the limited value.
Terms of the contract. Even if the contract involves a long settlement, the specified amount cannot be exceeded.
Frequency of payments. Installment plans or other cash payments, divided according to the agreement into several parts, each of which is less than the limit, will not be legal if their amount exceeds 100,000 rubles.
Additional obligations. If the contract has an additional agreement or obligations arising from it, for example, penalties, fines, penalties, compensation, they cannot be paid in cash if payment has already been made under this agreement for a limited amount.
Registration. One document or exchange of papers between the parties does not matter, general obligations cannot be more than one hundred thousand in cash.
Calculation method. Will an authorized person bring the money, will it be issued at the cash desk - more than 100,000 rubles. “in one hand” is not issued.

Options for allowed combinations

It follows from the text of the Central Bank Directive that the “cache” restriction concerns actions specifically under a single agreement without a limit on time and number of transactions. Let's consider cases when cash payments in excess of the established limit between legal entities and/or individual entrepreneurs are allowed:

several concluded contracts, even on the same day, can together amount to any amount of cash (but each individually must not exceed the limit);
an agreement for an amount greater than the established one allows you to pay in cash up to 100,000 rubles, and the rest must be paid by bank transfer;
An individual entrepreneur can take money from the cash register for his own needs in as much as he sees fit (this does not need to be formalized in a separate agreement, but only).

The violator will pay more

The Civil Code of the Russian Federation in paragraph 1 of Article 15 defines exceeding the cash payment limit as an administrative offense. If it is revealed by an appropriate check, the party who accepted excess cash will be fined. The sanctions will affect not only the company itself, but also the manager who neglected or abused:

fine to a legal entity - up to 40-50 thousand rubles;
fine to the manager - up to 4-5 thousand rubles.

NOTE! The period during which you can fear liability for this offense is 2 months from the date of signing the relevant agreement.

You should be very careful when signing contracts, study all the items under which funds will flow before deciding on cash payments.

All companies located in the territory Russian Federation who are going to make cash payments with various legal entities. and physical persons must have not only the appropriate package of documentation, but also special equipment. Required:

Registered types of CCP.
Resources for working on orders.

Experts say that the use of cash registers is mandatory for cash payments.

Current limit

Within the framework of Russian legislation, the current limit between individual entrepreneurs and organizations is 100,000 rubles. It is worth noting that the quantity and frequency of payment does not matter. There are exceptions that allow you not to comply with this limit:

Transactions with individuals.
Issuance of accountable materials to company employees.
Payments to staff.

Lawyers recommend paying attention to the specifics of conducting monetary transactions. It is more advisable to use a non-cash scheme if the company’s activities involve frequent settlements with amounts exceeding 100,000 rubles.

The law provides for penalties for non-compliance with the terms of the transaction. Often it is not possible to outwit the law, which leads to dire consequences. Interesting situations related to limit compliance are described below:

Creating multiple agreements in addition to the main agreement. It is worth noting that the amounts indicated in addition to the main document will only be added to the base. The amount of the main and additional contracts should not exceed the agreed amount, otherwise an administrative fine will be imposed.
Creation of similar contracts. This situation is typical for beginning entrepreneurs who, making one transaction, try to bypass the limit using two or three agreements. In this case, serious proceedings in the tax service and a fine are guaranteed.
No contract. If there is no written purchase and sale transaction, it is considered invalid. If disputes arise between the parties, it will be difficult to resolve the problem.

The Central Bank introduced a law regarding cash payments under various real estate lease agreements and vehicles, return of interest on loans, sales, purchases securities, shares. The essence of the innovation is that it is possible to carry out such operations if the money for these needs is received at the cash desk from the company’s bank account. Please note that you cannot pay for services or goods using these funds.

You can find out more detailed information about this restriction on cash payments from the following video:

Registration procedure

Drawing up a contract is quite simple; you do not need to resort to the help of certain public services. It is worth noting that for his conclusion it does not matter:

Type of document (payment for services, loan, etc.).
Term of the agreement, number of payments and frequency (these aspects are discussed separately in additional clauses).
Type of obligation (you cannot pay sanctions and fines if the limited amount has already been paid).
Payment method (it does not matter whether the payment is made through the cash register or to an accountable person).

A cash purchase and sale agreement must be drawn up by a competent lawyer. Please note that its absence entails not only a lack of guarantees on the part of the company and the client, but also the emergence of serious problems with the tax authorities.

A typical agreement begins with the seller stating his passport details, address and full name. In turn, the buyer also names this data. The parties enter into an agreement on the following (its subject):

The seller undertakes to transfer the property to the buyer (name, title, quantity of goods or services).
The buyer accepts the goods or services and pays the seller a certain amount.

Rights and responsibilities:

Ownership rights of the receiving party arise from the moment of payment.
The seller guarantees that third parties do not have rights to the goods or services.
The buyer undertakes to pay for the goods by a certain date.

The purchase and sale agreement may include other conditions that are negotiated separately by the parties. Large transactions may contain several stages, so they must stipulate the exact terms of delivery of goods and payment, as well as possible penalties for failure to comply with the conditions.

What the limit does not apply to

This condition applies only to agreements between individual entrepreneurs and legal entities. individuals, organizations and individual entrepreneurs. Transactions with individuals are not controlled by the relevant federal acts and the Central Bank. Salaries, scholarships, benefits and other payments to company employees are also not limited. Their size is determined by the employer independently. There is no restriction on the issuance of accountable funds to employees or third parties for specific needs.

An exception may be cases when an employee pays with accountable money under contracts that were concluded with companies on behalf of an individual entrepreneur or LLC.

Possible fines

According to Part 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, violation of the procedure for working with cash and carrying out fraud with cash transactions, in particular, payment of settlements in cash above the established limits of 100,000 rubles entails the imposition of administrative fines on the company and the owner of the company.

In almost all cases, accepting cash from a buyer without issuing a check is prohibited. In case of concluding an incorrect contract, fraud on the part of the buyer or seller, or carrying out over-limit payments tax authority may impose two administrative fines at once:

For the head of the company (up to 5,000 rubles).
For organization (up to 50,000 rubles).

The specified norm also applies in case of exceeding the limit individual entrepreneur.

Bank of Russia on the date of cash payments (clause 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013 “On cash payments”). This restriction does not apply to cash payments under an agreement between an organization and an individual (clause 5 of Bank of Russia Directive No. 3073-U dated October 7, 2013). Guide to judicial practice. Contract. General provisions Directive of the Bank of Russia dated October 7, 2013 N 3073-U established the maximum amount for cash settlements between legal entities - 100,000 rubles. In practice, the question arises about proving the fact of payment for work by the customer in the event that funds are transferred to the contractor in violation of the rules of non-cash payments.

Cash payment limit

Carrying out such calculations is clearly regulated by current legislation, and there is a certain limit. In order to find out what the payment limit is between a legal entity and an individual, you must read this publication. Content

1 Participants in settlements
2 Limitations of calculations
3 The procedure for mutual settlements between individuals and individual entrepreneurs
4 The procedure for mutual settlements between individuals and legal entities
5 Procedure for mutual settlements between individual entrepreneurs and legal entities
6 Which calculations are not subject to the limit rule?
7 Features of settlement under an assignment agreement

Participants in settlements It is no secret that settlements are required for the purchase of various goods, services and works.

Participants in such transactions are legal entities, individuals, and individual entrepreneurs.

Cash payment limit

A cash order is issued. The main condition for working with cash is fiscalization. That is, when funds are received by an organization, taxes must be paid on them. The Central Bank does not regulate:

cash payment with the participation of the Bank of Russia;
ruble payments (or in other denominations) between individuals who are not individual entrepreneurs;
banking operations;
payments based on regulations on customs collection.

There is a list of criteria that an organization must meet before starting to work with cash:

have a cash book;
have the resources to carry out activities;
have cash register equipment that has been registered.

Cash payments between a legal entity and an individual without a cash register are not allowed.

What is the limit of settlements between legal entities and individuals?

An individual is not a participant economic activity and acts only as a consumer of various services, which also includes the purchase of goods and various works. From this we can come to the conclusion that the features of mutual settlements between individual entrepreneurs and individuals will be as follows:

mutual settlements will take place between an individual entity and an individual entrepreneur only in cash, this does not contradict the rules established for 2017;
such payment can be made either by paying in cash or through banking institutions, through a plastic card.

When making payments between an individual and an individual entrepreneur in cash, in accordance with the requirements established for 2017, financial funds must be received at the cash desk, and then capitalized by the individual entrepreneur by entering them into the report to determine the tax base.

Limit for citizens on cash payments: about the initiative of the Russian Ministry of Finance

The procedure for the use of cash by organizations is established by the Central Bank. In accordance with it, the movement of finances occurs through the cash desk of the enterprise. Algorithm of actions When issuing cash (on report), you must adhere to the following algorithm: Check if the employee has debts. It is necessary to find out whether the employee has any debts from previously received finances.

If there is, then issuing a new amount is not allowed. Receive a statement from the employee. There is no set form, you can fill it out in any way. The text must indicate the amount and terms of issue. Upon agreement with the manager, he affixes his signature. In the absence of an application, it is not allowed to issue cash. Issue a cash order. This can be done either by the organization’s accountant or its director. Transfer the order to the cash desk. The cashier is required to check the document.

Restriction of cash payments between legal entities

Individual entrepreneur independently Without the use of cash registers and other documentation This opportunity is available only for those individual entrepreneurs who are located in remote places. If an individual entrepreneur fits within the limit, then there is no need to open a bank account. Features of restrictions on the amount of cash settlements in 2018: If there is an additional agreement, it is not allowed to enter into it for the entire amount; this may result in a fine. The same type of agreement (a pair of identical agreements, when the operation requires payment of more than 100 thousand) In this situation, regulatory authorities can also impose a fine Without concluding an agreement For each invoice there must be a limit on the amount Long-term agreement The validity period does not affect the limit on the amount, it must also be If between individuals For cash payments between individuals of the physical type, no limit is established.

Cash acceptance limit from individuals

A contract is a document of agreement between persons (legal and/or natural) about certain actions intended to establish, terminate or change certain rights and obligations of the parties. The amount of transactions for each such document cannot exceed 100,000 rubles, and the specifics of its conclusion are not taken into account.

Type of contract. It doesn’t matter what the agreement is about - a loan, supply of goods, payment for services - the declared value for payment in cash cannot be more than the limited value.
Terms of the contract.
Even if the contract involves a long settlement, the specified amount cannot be exceeded.
Frequency of payments. Installment plans or other cash payments, divided according to the agreement into several parts, each of which is less than the limit, will not be legal if their amount exceeds 100,000 rubles.
Additional obligations.

However, this is only possible if the money went there directly from the bank account of the company or individual entrepreneur:

when carrying out transactions with securities;
payment of real estate rental;
conducting activities related to organizing and conducting gambling;
issuance/repayment of loans and interest on them.

To do this, it is often necessary to use the following scheme: money is handed over from the cash desk to the bank, and then returned back to the cash desk, after which settlements with individuals are made. Are there any restrictions on amounts when settling payments between a legal entity and an individual? In addition to the fact that Directive No. 3073-U of the Central Bank of the Russian Federation contains a list of permitted grounds for cash settlements between legal entities and individual entrepreneurs and individuals, it directly states that such settlements can be carried out without restrictions on the amount both in rubles and in foreign currency (p 5).

Acceptance of cash from an individual limit

Dispute with tax service can be avoided if, when concluding similar agreements, different characteristics are indicated - volume, type of product, delivery time. Long-term agreement During the period of validity of the agreement, the limit is also 100 thousand rubles. That is, when making a one-time transaction, the delivery amount during the year should not exceed the established limit. Accounting for transactions Cash issuance is carried out by check. Operations of this type are performed by the expense cash desk. The cash register manager is obliged to issue money on account and make an entry in the accounting book.

To receive cash, the client provides a check to the operator. After verification, he is given a stamp from the check to present it to the cashier.

Cash acceptance from individuals limit

Important

It is important to know that between some legal entities, in order to avoid the above restriction, several agreements are concluded under which the amount exceeding the established limit is divided into several parts that do not exceed 100,000 thousand. Such mutual settlements are risky and can lead to the imposition of various financial sanctions by the tax authorities, and it will be difficult to prove your case even in court. In 2017, the amount of penalties for such violations is significant.

It is important to know that entrepreneurs are at risk of violating these rules. This is due to the fact that in the market they can act not only as subjects of economic activity, but also as ordinary citizens who buy various goods for their needs, order services and work for their own benefit.
There are some peculiarities between legal entities: When selling goods or providing services, the Buyer must be issued a check. The fact of the agreement must be displayed at the cash register, even if the client did not ask for a receipt The company selling the goods must have a cash book Cash payments between legal entities Must be carried out subject to the execution of the agreement using a receipt order In case of exceeding the established limit, a fine is provided, the amount of which reaches 50,000 rubles . Other offenses also occur: Cash Not fully recorded Amount of banknotes Exceeds the established standard Some organizations and individual entrepreneurs use strict reporting forms in their activities rather than checks. What's the difference? They can be not only in paper form, but also electronic. Forms must be stored for at least 5 years.
You cannot take cash from the cash register for purposes not mentioned in the special list: you first need to deposit the proceeds in the bank, and then take the required amount from there. In this case, the bank will receive interest for both operations, the state will receive additional control over the movement of funds, and the entrepreneur will receive another complication. However, “Dura lex sed lex” (“The law is harsh, but it is the law”).
If the cash desk of an enterprise or individual entrepreneur received amounts not from their current account, but from other sources (revenue, loans, return of unused accountable funds, etc.), then take cash from this money for settlements not included in the list of the Central Bank, not allowed. Scope of one contract An important clarification regarding the cash limit is that it cannot be exceeded within the framework of one contract.

In the legislation of the Russian Federation, certain rules for the use of funds in non-cash and cash forms apply to business entities. There are a number of features when paying in cash. In particular, individuals who do not entrepreneurial activity, can be paid in cash without restrictions. Organizations, enterprises and other legal entities, as well as individual entrepreneurs, must follow specially developed mandatory rules.

Innovations in cash payments between organizations

The limit for settlement under one contract remained unchanged and is equal to 100 thousand rubles. Legal entities and individual entrepreneurs have the right to make cash payments in domestic currency in the specified amounts, as well as in foreign or an equivalent amount at the Central Bank exchange rate at the time of the transaction.

Established restrictions

Clause 6 of Bank of Russia Directive No. 3073 lists the conditions under which the above restrictions are observed. They apply:

in relations between participants in monetary settlements within the framework of a civil contract throughout its validity;
When cash is issued by a bank or other credit institution in accordance with agreements on the return of balances, they are transferred to a special account with the Central Bank.

When the cash payment limit does not apply

Limits do not apply when using cash used for the following purposes:

for the issuance of salaries and other payments from the salary fund, including social benefits;
for consumer purposes of an individual entrepreneur not related to his economic activities;
for reporting to company employees.

Changes have been made to allow unlimited use of the cash balance for individual entrepreneurs and small business representatives who are legal entities.

Calculation of the maximum amount of cash balance in the cash register

As of today, the calculation of the balance limit cash at the cash desk of the enterprise is not mandatory for small businesses. However, in order to ensure the safety of property and for operational management cash flows Organizations are recommended to calculate the cash balance limit in the cash register, approve it with the appropriate order and scrupulously implement it.

The maximum amount of cash balance in the cash register is established by order of the manager and is strictly observed

Application of instructions from the Central Bank for cash payments

For companies and entrepreneurs, the Bank of Russia has determined the conditions for cash payments (Instructions No. 3210-u). The operation of the cash register, organized by management, is mandatory. Enterprises are recommended to comply with the established limits on the cash balance at the end of the working day (clause 2 of the Central Bank Instructions).

If the rules are violated, the company may lose the ability to leave cash in the cash register. To maintain cash documentation, only documents in the form established by the State Statistics Committee of the Russian Federation (Resolution No. 88) are used.

Rules for conducting cash transactions

Required cash transactions using incoming and outgoing orders. Such documentation is maintained by an accountant or cashier of the enterprise. It is also permissible for the manager to issue orders if he is engaged in settlement transactions (clause 4.2 of the Instructions).

The enterprise clearly defines the circle of employees allowed to make cash payments (manager, accountant or cashier). They record all completed cash transactions and make sure to enter the necessary information into the cash book.

Changes in the design of cash documents

In paper format, PKO and RKO are drawn up by hand or using a special software, the signature of the responsible person is affixed personally.

Cash documents in electronic form are issued on a computer using coding to prevent unauthorized intervention. This will prevent them from being distorted or losing important information. Placed electronic signature(Federal Law No. 63). Corrections in cash documents are not allowed.

The manager is responsible for ensuring maximum data protection to ensure reliable safety of documentation in any format.

Settlements with legal entities under agreement

Cash payments are made between legal entities on the basis of the provisions of Article 128 of the Civil Code of the Russian Federation; these relations are the object of rights. During such interactions, cash can move freely between legal entities.

In certain cases, certain restrictions may apply. The CBR Instructions state that “cash” can only be used in accordance with established rules. By decision of the company, only funds can be spent for settlements with partners, in particular, for mutual settlements with product suppliers.

For settlements with legal entities, a limit of 100 thousand rubles has been established. This limit is taken into account for each transaction under a separate agreement.

Payment procedure for legal entities and individuals

Cash payments to individuals are not limited by limits (clause 5 of the Instructions). However, it should be noted that such freedom of action applies only to relations with citizens who are not entrepreneurs (clause 1 of the Guidelines).

Establishing a payment limit for an LLC and its structural division

Organizations and enterprises have the right to carry out cash transactions between separate units. The transfer of money is carried out by issuing a cash receipt according to the procedure established by the enterprise. It is also observed when receiving cash from structural divisions.

There are no limits established between the parent company and its divisions, but nothing is said about the absence of restrictions. If we are guided by clause 3 of Article 55 of the Civil Code of the Russian Federation, we can draw a logical conclusion: divisions are not legal entities, which means that restrictions do not apply to them.

How should payments be made to individual entrepreneurs?

If cash payments are made between a legal entity and an individual entrepreneur, compliance with the limit is mandatory. This is how the movement of the cash supply is controlled and abuses in the form of concealment of income are not allowed. Indeed, in business, the exchange of money can mean the completion of mutually beneficial transactions in which both parties receive a certain profit. The easiest way to do this is with cash, but it is almost impossible with non-cash payments.

Is the amount of payment for individuals regulated?

It is worth noting that if one of the parties to a monetary relationship is an individual, i.e., an ordinary citizen, both parties to the transaction may not comply with the settlement limit. However, the Ministry of Finance of the Russian Federation has more than once started talking about setting limits for individuals in order to control the expensive acquisitions of citizens. It is planned to set a limit on cash within 300 thousand rubles. The initiators of this innovation propose to amend Article 861 of the Civil Code of the Russian Federation, namely, a penalty in the form of a fine equal to the difference between the limit and the excess amount of revenue from the sale of goods or services.

Release from restrictions

As mentioned above, business entities are exempt from restrictions on cash transactions in a number of cases.

Payment of wages.
Insurance and social charges.
Issuance of funds on account.
For personal needs of the owner of a company or individual entrepreneur.

In addition, the Central Bank in its Guidelines names additional cases that exclude cash limits:

transactions involving the Central Bank;
customs, tax duties;
loan payments.

With such a seemingly democratic attitude, the CBR Instructions contain innovations that are much more beneficial for banks, but not at all for entrepreneurs.

To use cash in cases not specified in the special list, it cannot be taken from the company’s cash desk. In the new year, you first need to deposit the required amount to the bank, and only after that withdraw the necessary cash.

Thus, the state gets the opportunity to control the flow of funds, and the Central Bank receives interest for completed transactions. As for the entrepreneur, he does not win anything, but only acquires unnecessary problems and incurs additional expenses.

Who is responsible for violating limits?

An inspection by a regulatory body may reveal violations that are defined in clause 1 of Article 15 of the Civil Code of the Russian Federation as an administrative offense. In such a situation, the party who received cash in excess of the established norm will be fined, and responsibility lies not only with the company, but also with the manager.

The company (legal entity) will pay a fine - from 40 to 50 thousand rubles.
Official (head of the enterprise) – from 4 to 5 thousand rubles.

The period within which claims for infringement can be brought is 2 months from the date of conclusion of the contract.

There is also a prohibition on the use of cash from funds received from sources such as loans, return of unused accountable funds.

Features of limiting cash circulation

The limit limiting the amount of cash movement is determined within the framework of the agreement concluded between the two entities.

Standards within 100 thousand rubles. must be observed in any form of agreement, regardless of the subject of the agreement (loan, payment for a service or product, supply of products).

The limit is valid throughout the duration of the contract. Even if cash payments are made in several tranches, their total amount should not exceed the established limit.

If there are additional agreements in the contract regarding the payment of compensation, fines, penalties, and penalties, they cannot be made in cash if a limited amount has already been used by that moment.

Exceeding the limit value

Going beyond the limits is only acceptable in certain cases.

Several contracts have been concluded between business entities, then for each of them it is allowed to pay in cash for 100 thousand rubles.
If the agreement specifies the amount of funds exceeding 100 thousand rubles, only the limit amount is paid in cash, and the balance is transferred by bank transfer.
An individual entrepreneur is allowed to use any amount for personal purposes; no contracts or monetary transactions are needed for this: it is enough to issue a cash order for issuing money.

Responsibility for violations committed

To protect yourself from administrative liability, you need to pay special attention to all the details of the contract, study every clause related to the movement of cash, and only after that begin real actions.

The limits for cash payments between legal entities and individual entrepreneurs currently amount to 100 thousand rubles. At the same time, the legislation and procedures for conducting cash discipline checks at an enterprise have not changed for decades. Therefore, to avoid penalties, it is enough to carefully study regulations Bank of Russia regarding the procedure for working with cash and not exceeding the payment limits established by law.