Limitation of cash payments between legal entities. Cash settlement limit

Cash settlements between legal entities in 2019 is capped by a limit. This is the size limit sum of money, in the amount of which real money can be used between legal entities and individual entrepreneurs. "Simplified" magazine has prepared a table that will help to understand the issue.

What you can / cannot spend cash on in 2019

In 2019, the limitation for legal entities within one contract is 100 thousand rubles. If the amount specified in the agreement exceeds the settlement limit, its balance must be transferred to the counterparty's account by bank transfer.

The question arises: is it legitimate for an organization to make payments on the same day with the same counterparty under several contracts, total amount which exceeds the established limit? Yes, it is legitimate if the individual amount for each contract does not exceed RUB 100,000.

Note that when concluding a contract with an individual, the organization has the right not to comply with the restriction.

For individual entrepreneurs, the limit is also 100 thousand rubles. If the company has entered into an agreement with the individual entrepreneur, then both of them are subject to a cash settlement limit of 100,000 rubles. Settlements in real money between individual entrepreneurs and individual entrepreneurs are also limited to this amount.

There are no restrictions on payment with paper money with individuals. Note,

Articles about small business cash transactions:

Restriction of settlements with paper money when issuing money on account

The organization has the right to issue any amount to its employee on account of the report. And the employee has the right to spend this amount without taking into account the limitation. For example, on travel expenses.

If the organization issues an accountable amount to pay for goods, works or services under contracts concluded by the organization itself, the settlement in paper money should not exceed 100 thousand rubles.

The same approach is applied to a situation where an employee makes settlements on behalf of an organization by proxy.

Is there a restriction on the payment of dividends

Parent organization. Joint-stock companies are not entitled to issue dividends in cash from the cash desk.

As for LLCs, they can pay dividends in cash, but not from trading proceeds.

The company pays dividends based on the minutes of the meeting of the founders. Since the limitation of cash settlements applies only to settlements between counterparties within the framework of an agreement concluded between them, it can be concluded that this rule does not apply to the payment of dividends.

However, as practice shows, when traveling tax audits tax inspectors may think differently and fine the company for issuing dividends from the cash desk in excess of 100 thousand rubles.

Therefore, it is safer to pay dividends either in non-cash form or within the limits.

The founder is an individual. If the founder is an individual, it is possible to pay dividends to him from the cash desk without any restrictions on the amount.

For what purposes can legal entities spend cash proceeds?

1. For the payment of wages and social payments (for example, for the payment of sick leave or material assistance).
2. For personal (non-commercial) needs of individual entrepreneurs.
3. For the issuance of accountable amounts to employees.
4. To pay for goods, works and services (except valuable papers).
5. For return Money for goods, works or services paid earlier from the cash register.
6. For the payment of insurance amounts (if there are insurance contracts with individuals).

All of the above operations can be carried out only from funds received at the organization's cash desk as a result of the sale of goods, performance of work or the provision of services.

For what purposes can legal entities spend the cash received at the cashier from the current account?

1. To pay the landlord.
2. For the issuance of loans.
3. To repay loans.
4. To repay interest on loans.
5. To pay dividends

For these purposes, the organization does not have the right to spend the sales proceeds generated in the cash desk of the organization.

For what purposes legal entities can spend money from the cash desk without restrictions

1. For personal needs of individual entrepreneurs.
2. On the wages and social payments.
3. To issue money to employees on account of the report (except in cases where the accountable amounts will be spent to pay for goods or services for the organization).
4. For customs payments.

All other purposes of spending paper money are limited.

Penalties for non-compliance with cash discipline

In case of exceeding the limit of settlements with paper money between legal entities, the responsibility lies with both the seller and the buyer.

The fine provided for by the administrative code of the Russian Federation for this offense will cost the company from 40 to 50 thousand rubles.

To the head - from 4 to 5 thousand rubles.

What purposes can / cannot be spent on cash proceeds in 2019

Memo: What you can / cannot spend on

Restrictions on spending cash proceeds

In 2019, there are restrictions on the consumption of cash proceeds. In particular, Ordinance No. 3073-U clarifies that cash proceeds cannot be spent on transactions with securities, issuance and repayment of loans (interest on them), payment of rent for real estate. First, you need to withdraw money from the current account.

The list of purposes for which you can issue money from the cash desk

The list of purposes for which you can spend paper money: the issuance of wages and other payments to employees, scholarships, travel, insurance benefits, payment for goods, works and services.

In addition, cash proceeds can be spent on such purposes as:

1) payment for the personal needs of an entrepreneur, not related to the implementation of entrepreneurial activity.

2) the issuance of money to employees on account of the report.

Restriction of settlements between legal entities, as well as between individual entrepreneurs

The maximum amount of cash settlements is 100,000 rubles. under one contract.

This limitation of settlement with paper money applies to settlements between firms, organizations and individual entrepreneurs, as well as only between individual entrepreneurs. He will operate under one contract and after the contract expires. For example, a lease company has expired, it vacated the premises, but it has a debt to the landlord. So, even after the expiration of this agreement, the company will be able to pay off the debt in cash only within the limits of 100,000 rubles.

In addition, the limit is 100,000 rubles. you do not need to apply for the issuance of funds to employees on account of the report, payment of wages and other social payments, as well as spending money on personal (consumer) needs by entrepreneurs.

Organizations in their activities can use cash and non-cash payments.

Cash payments - payment in cash for goods sold (purchased), work performed or services rendered, or immediately after their transfer (sale) or at the time of signing a consignment note or an act of work performed, services rendered.

Note that any company can conduct cash transactions in business.

Cash settlement principle

Making settlements in cash consists in transferring cash from the payer to the recipient, as a payment for the purchased products or purchased goods or for the work or service received.

Due to the use of cash payments, high security of payments is ensured.

Types of cash payments

In practice, the following types of cash payments are distinguished:

cash payments with individuals;

settlements with entrepreneurs and organizations.

Internal and external cash payments

In the process of carrying out production and economic activities, the organization is faced with the need to produce cash settlements both within the firm itself and outside it.

Internal calculations are associated with the payment of wages and accountable amounts to employees of the company, dividends to shareholders, etc.

External settlements of the company are due to financial relationships regarding the supply of products, the performance of work, the provision of services, the purchase of raw materials and materials, the payment of taxes, the receipt and repayment of a loan.

Thus, all the calculations carried out by the company can be divided into two groups:

Payments by commodity operations- operations related to goods, works, services (for example, these are settlements with suppliers and contractors, buyers and customers);

Settlements for non-commodity transactions - transactions that are not conditioned by the movement of goods, and are not related to work, services and related only to the movement of funds (settlements with the budget and extrabudgetary funds, founders, shareholders, credit institutions).

Cash settlements and cash transactions

To receive, store and spend cash, the company has a cash desk.

Operations related to the acceptance, storage, and disbursement of cash by the cash desks of firms refer to cash transactions.

To maintain cash transactions the staff of the company provides for the position of a cashier.

After the order on the appointment of the cashier to work has been issued, he is introduced against receipt to the "Procedure for conducting cash transactions in Russian Federation»And conclude an agreement on full financial responsibility for the entrusted values.

The duties of the cashier include: accepting and issuing cash from the firm's cash desk, maintaining a cash book and drawing up a report on the results of operations for the day, receiving funds from the company's current account and submitting it to the bank cash over the established limit.

Cash settlement limit

Funds received by the organization from entrepreneurial activities usually go to the cashier.

In the future, they can be spent on some current needs or deposited in the bank.

It should be borne in mind that the legislation sets the limit for the amount of cash payments.

It is 100,000 rubles. within the framework of one agreement (clause 6 of the Ordinance of the Bank of Russia dated 07.10.2013 N 3073-U "On the implementation of cash settlements" (hereinafter referred to as Ordinance N 3073-U)).

When the limit does not apply

Individual entrepreneurs and legal entities can spend unlimited money from the cash desk for the following purposes (clause 6 of Instructions N 3073-U):

employee benefits included in the payroll and social benefits (eg social benefits);

their personal needs not related to entrepreneurial activity;

the issuance of money to employees on account of the report.

Also, the limit does not apply if the organization issues (receives) money in settlements with ordinary individuals (clause 5 of Instructions N 3073-U).

But here it should be borne in mind that some cash payments between an organization and individuals can be carried out at the expense of cash only if they came to the cashier from a bank account.

We are talking about calculations:

on operations with securities;

under real estate lease agreements;

for the issuance (return) of loans and interest on them.

Responsibility for non-compliance with the limit

Responsibility for non-compliance with the cash settlement limit is provided for in Art. 15.1 of the Administrative Code of the Russian Federation.

This article provides for a fine of 4,000 to 5,000 rubles.

Can impose it tax office(Article 23.5 of the Code of Administrative Offenses of the Russian Federation).

It is important to note that it is possible to bring the violator to justice only within two months from the day of the violation (i.e. from the date of the over-limit operation). This is stated in Part 1 of Art. 4.5 of the Administrative Code of the Russian Federation.

In practice, the question often arises: who should be considered a violator?

There is a point of view according to which the payer is the violator of the cash settlement limit, and the payee cannot be held liable.

However, in reality this is not the case.

The tax office can fine both parties to the contract.

What can you spend cash from the checkout on?

The purposes for which you can spend cash from the cash desk are given in clause 2 of Direction N 3073-U.

Individual entrepreneurs and legal entities (participants in cash payments) can send money from the cash desk:

for payments to employees included in the payroll and payments of a social nature;

for the payment of insurance benefits (sums insured) under insurance contracts to individuals who have paid earlier insurance premiums in cash;

to issue cash for personal (consumer) needs of an individual entrepreneur, not related to his entrepreneurial activities;

to pay for goods (except for securities), works, services;

for the issuance of accountable amounts;

• for a refund for previously paid in cash and returned goods, outstanding work, non-rendered services.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Cash payments: details for the accountant

• Organization of cash payments in an autonomous institution

  Making cash payments "cash payments in the currency of the Russian Federation and foreign currency between participants in cash settlements ... the Central Bank of the Russian Federation on the date of cash settlements. Cash payments are carried out in an amount not exceeding the maximum amount of cash payments, when performing civil law ... stipulated by the agreement concluded between participants in cash settlements, and (or) arising from .... Excluding limit size cash payments are spent on funds received by the cashier ...

• Innovations in the area of ​​cash transactions

  Which provides for the use of cash registers in the implementation of cash payments, allowing ... the contract provides for non-cash, not cash payments. This means that an accountant of an institution ... of all business entities carrying out cash settlements or settlements using payment ... upon detection of the non-use of CCP in cash payments in the presence of circumstances indicating ... methodological support of persons carrying out cash settlements. Organized and conducted informational ...

• The use of cash registers in settlements with employees

  Not an individual entrepreneur is required only for cash payments and for non-cash payments with ...

• Online cash desks in housing and communal services

  Not to apply CRE when making cash payments and settlements using payment ... it was necessary to apply when making cash settlements and settlements using payment ...

• The use of cash registers in 2017 when making cash payments

  The issues of the use of CRE in the implementation of cash payments with the population are regulated by the Federal Law ...

• Accounting for settlements using payment cards

  The sale of entrance tickets both in cash and using a bank ...

• On the mandatory method of paying for housing and communal services without a commission

  National payment instruments, as well as cash payments at the choice of the consumer. Business entities ... from the way they are paid by cash or within the framework of the applicable forms ... the possibility of paying for services provided by cash without charging a commission Resolution of the Seventh ... pay for services provided directly by cash without charging a transfer commission ... the ability to pay for services directly by cash without taking into account transfer fees ...

Cash settlements between companies, businessmen or individuals are made in two versions - cash and non-cash. Each of them is used in situations where it is considered the most appropriate. Let's consider the features of settlement operations in different situations.

Cash and non-cash payments

Domestic legislative regulations it is allowed to carry out transactions in cash between:

• enterprises;
• businessmen;
• companies and individual entrepreneurs;
• companies or individual entrepreneurs.

At the same time, depending on who the transactions are made between, there are strict restrictions on the amount of funds used in the calculations. So, individuals who do not have the status of an individual entrepreneur can operate with any amounts in transactions with each other. Limits have not been set for cash settlements of enterprises and individual entrepreneurs with individuals. But with financial cooperation between legal entities, as well as between enterprises and businessmen, monetary transactions are clearly regulated.

The maximum size for one transaction between individual entrepreneurs and legal entities cannot exceed 100,000 rubles. (Instruction of the Central Bank dated 07.10.2013 No. 3073-U). This maximum holds true for agreements executed in foreign currency. It is important to remember that by monetary transactions with cash between companies / individual entrepreneurs, you must use a cash register registered with the IFTS.

Cash payments between a legal entity and an individual

As already noted, the established cash settlement limit does not apply to transactions between an enterprise (or individual entrepreneur) and an individual. This directly applies to settlements with customers and customers, that is, they can purchase a product or service for cash for an amount that is not limited by law.

In addition, the limit is not taken into account in some situations (for example, payment of customs duties) or in intra-company transactions involving the receipt of the following cash by employees:

• money for a report or for a business trip;
• salary, social benefits, payments under insurance contracts;
• loans.

The issuance of cash for these purposes is not limited by law, but is controlled by the company, and it should be borne in mind that for business trip funds (per diem) are established maximum limits not subject to personal income tax.

Example

An employee of Astra LLC received travel allowances in the amount of 200,000 rubles. 60,000 rubles were used directly for travel expenses. (accommodation, daily allowance), and 140,000 rubles. the employee (on behalf of the company) concluded and paid in cash an agreement with the counterparty organization. This is a violation of the law, which could entail impressive fines for exceeding cash settlements between legal entities: from an enterprise from 40,000 to 50,000 rubles, from officials from 4,000 to 5,000 rubles. (part 1 of article 15.1 of the Code of Administrative Offenses of the Russian Federation).

Entrepreneur's cash payments

If an individual is individual entrepreneur, it is subject to a restriction in commercial cash settlements with organizations and other individual entrepreneurs.

A businessman has the right to give himself from the cash desk amounts that are not limited by the limit, while he can spend them on his personal needs. Payment in cash for each of the transactions concluded by the entrepreneur (except for transactions with individuals - not individual entrepreneurs) must not exceed the established limit of 100,000 rubles.

Example

IE Petrov TT, taking 300,000 rubles from the cash register, entered into a supply agreement for 160,000 rubles. Exceed 100,000 rubles. it is not possible to pay in cash in this case as well. An individual entrepreneur can pay 100,000 rubles in cash, and the remaining 60,000 rubles. should be transferred to the seller by bank transfer.

If the individual entrepreneur pays in cash for his personal expenses that are not related to commercial activities, this limitation does not apply.

As a rule, business entities practice a breakdown of such contracts, characterizing different conditions in each or dividing the assortment. It should be borne in mind that the court may consider several contracts concluded with one supplier as a single transaction if they were signed on the same day and paid in a lump sum in the amount of over 100,000 rubles. (Resolution of the Federal Antimonopoly Service on case No. A72-3587 / 2008 of 13.12.2008).

Cash payments between a legal entity and an individual involve the use of a cash register that transfers information to the IFTS. This requirement applies to all companies and individual entrepreneurs, except those exempted from mandatory use KKM or having a deferral until 07/01/2019

Cash and non-cash payments with customers

Cash settlements with customers are recorded by the cash register. If the buyer is an individual, then there are no restrictions on the amount of the purchase. When accepting payments from legal entities, it should be remembered that the settlement limit is 100,000 rubles. applies to this type of operations. Even with a significant variance in time and payment in installments, the total amount of cash in one transaction should not exceed the established maximum.

The fact of the purchase is accompanied by the issuance of a cashier's check; when the company makes a purchase, it is supplemented with other supporting documents ( sales receipt or invoice).

When interacting with buyers, remember targeting funds from the cash desk is a mandatory requirement. Therefore, if a situation arises with the return of money for the product, it is necessary to find out how it was paid for upon purchase. If the purchaser paid in cash, then the cost of the goods can be returned from the cash desk. In case of non-cash payment (payment by card), the refund is made by transfer to the buyer's bank account.

Very soon, amendments will be made to the current legislation (the law on KKT dated May 22, 2003 No. 54-FZ) concerning the use of KKM in non-cash payments. According to the adopted amendments to the law, the use of CCP is introduced for non-cash payments with individuals. In this case, the cashier's check must be drawn up no later than the next day after the settlement, but no later than the moment the goods are handed over. Note that this requirement does not apply to cashless payments between legal entities and individual entrepreneurs.

For the most part, many companies prefer to settle accounts with counterparties in a non-cash form. More precisely, by transferring funds from account to account through a bank or electronic payments (WebMoney, Yandex-money, online payments, etc.). But in work it is not uncommon when buyers - legal entities (LLC, JSC) and "physicists" pay for goods (work, services) in cash through the seller's (executor's) cashier. It is allowed.

The only limitation is the limit for accepting cash through the cashier under one contract, or the limit for cash settlement. What is this limit? When are legal entities and individuals required to comply with it? Read on for more details.

Cash settlement limit- This is the total monetary limit, which determines the amount to which companies and businessmen can carry out cash settlements with their counterparties.

From this concept, we can conclude that the seller must comply with the limit only when accepting cash, but this is not the case. Restrictions must be subdivided depending on the source of the money received, there are only three of them:

• sale of goods (services and works), insurance premiums;
• bank accounts;
• other sources of cash receipts.

Sellers are not entitled to spend received cash in rubles for goods, services and works sold, as well as money from insurance premiums. But there is an exception - see table 1.

Exceptions for cash spending by target cost type. Table 1

In 2017, the limit for cash settlement between legal entities remained at the same level and is 100 thousand rubles... Note that such a sum barrier applies to settlements within the framework of one agreement concluded between the parties.

The limit bar of 100 thousand rubles was set by the Bank of Russia in clause 6 of Instructions dated 07.10.2013 No. 3073-U. Also, in the work it is necessary to apply the rules - Instructions of the Bank of Russia dated 03.11.2014 No. 3210-U and Federal law dated May 22, 2003 No. 54-FZ.

In practice, legal entities sometimes conclude a number of agreements of the same type. The goal is to multiply the amount of cash payments. For example, in one sequence they give loans to the counterparty for 100 thousand rubles. In this case, the contracts are dated one day, and their numbers are alternated. For example, 1/16, 2/16, 3/16, etc. This is quite risky: controllers can summarize the indicators for all contracts and fine a company or a businessman for violating the restriction. Immediately, we note that the fine can be challenged. But this process can be delayed and the truth will have to be sought in court. Judges are often on the side of companies (resolution of the Tenth Arbitration Court of Appeal dated 09/07/2015 No. А41-27520 / 15). In order not to get into such a situation, it is worth signing contracts with different conditions... For example, include in the contract a mixed product, its cost, timing, type of delivery (self-pickup, through an intermediary).

It is also worth doing under loan agreements. For example, take as a basis different loan amounts, interest, periods when the borrower must repay the money.

The company supplied the buyer - LLC refrigeration equipment worth 99 thousand rubles, and then sold also fresh frozen fish for the amount of 40 thousand rubles. The company did not sign a contract for the supply of fish. Therefore, it is safer for the buyer to pay for the fish in cash through the cashier, and transfer the funds for the refrigeration equipment to the seller's account.

To understand in which transactions it is necessary to comply with the cash settlement limit, see table 2.

Cash settlement limit in 2017. table 2

It is necessary to adhere to the cash register regardless of whether the money is transferred or received. Therefore, if there is a need to settle with a counterparty in the amount of more than 100 thousand rubles, it is safer to transfer money in excess of the limit to the current account, or to split the amount into several contracts.

As we noted above in Table 1, a company can spend cash from sales through sales if:

• issues a salary;
• provides the employee with material assistance (or other payments of a social nature);
• provides money with accountability;
• refunds money to the buyer for the return of defective or low-quality goods;
• an entrepreneur needs money for needs not related to activities (personal consumer goals).

One of the changes that awaits organizations and entrepreneurs in 2017 is the transition to online checkouts. At the same time, the cash limit remains at the same level. Nothing changes here.

Almost all companies and entrepreneurs have the obligation to switch to online checkouts. The only difference is the time frame for when online CCPs will become mandatory. To understand when to switch and start using the next generation CCP, see diagram 1.

When to go to online checkouts. Scheme 1

Now and until February 1, companies can still register any cash register - online or regular cash register. Later, the tax authorities will not take into account the old models (letter of the Ministry of Finance of Russia dated 09/01/2016 No. 03-01-12 / VN-38831).

Until July 1, 2017, companies that have expired ECLZ need to introduce online-KKT. It is safer not to postpone the registration of a new cash register until the last moment. Firstly, the company may be left without working cash registers at once. Secondly, tax authorities can fine an organization if it works without an online CCP. The fine is from 3/4 to one size of the unbroken amount at the checkout (part 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

From general rule There are also exceptions: online checkout may not be used by companies that are unable to connect to the Internet, or cannot be identified final price goods.

Has the right not to use online CCP and not to issue checks to customers

• credit institutions, when making payments through machines;
• settlements between LLCs when paying by bank transfer;
• churches;
• porters at airports and train stations;
• sellers of magazines and newspapers;
• distribution trade;
• sellers of ice cream and soft drinks on tap;
• drivers, conductors - when selling travel tickets;
• sale of goods at fairs and markets;
• issuers of securities and others (clause 2 of article 2 of the Law of 22.05.2003 No. 54-FZ).

Has the right not to use the online KKT, but checks or SRF are required to issue

• companies located in hard-to-reach and remote areas;
• pharmacies in villages (clauses 3, 5, article 2 of Law No. 54-FZ).

Apply KKT, but with restrictions

• shops in remote areas where there is no Internet may not transmit data to the Federal Tax Service;
• online retailers do not print receipts on paper, but send them to the customer by email.

To go to online checkouts, you need to purchase a new or upgrade an old cash register. Then the cashier must be registered - there are two ways: through the KKT office, or submit an application on paper to any inspection (see. Online cash registers since 2017: the procedure for transition and application).

Thus, taking into account the new trends in the use of online CCP, the company has the following responsibilities:

• registration of all available cash registers;
• issuance of cash receipts to buyers on paper, and at his request - electronic check via SMS or e-mail.
• storage of documents that are directly related to the purchase of new cash registers;
• providing access for inspectors to cash desks, etc.

Cash settlement limit between legal entities and individuals in 2017

Individuals who do not have the status of individual entrepreneurs do not fall under the restriction - there is no cash limit when settling with them (clauses 2, 5 of the Bank of Russia Ordinance No. 3073-U). Therefore, the seller can accept any amount of cash from an individual. That is, settlements between LLC (JSC) and an individual can take place according to the following algorithm:

• in cash at the cash desk;
• through online payments, WebMoney, Yandex-money.

The company has three points of sale, all of which specialize in the retail sale of household chemicals. Buyers are individuals and small business entrepreneurs.

Cashier accepting payment from natural person in the amount of 120 thousand rubles can accept payment, it is enough to issue cashier's check.

When paying with individual entrepreneurs, the purchase amount over 100 thousand rubles is divided into several contracts. You can also offer an individual entrepreneur to pay for the goods by cashless payments- transfer funds to the current account of the company.

Cash settlement limit when issuing submissions in 2017

Legal entities have the right not to comply with the amount restrictions when issuing money to an employee from the cash desk. For example, to pay for services, goods that will ensure the smooth operation of the company. This can be the purchase of fuels and lubricants for the delivery of goods, office supplies (pens, paper, files), etc. Most often, the amount does not exceed 100 thousand rubles, but even if you give out more than the limit to the bearer, it is not prohibited.

But do not forget that the accountant can buy goods for cash within the amount limit. He needs to issue a power of attorney to sign the contract for the supply, sale and purchase, etc. If the withdrawal of cash is not related to the purchase of goods, services on behalf of the company, the limit can be ignored. For example, if an employee paid for dry cleaning services on a business trip.

The worker went on a business trip to purchase refrigeration equipment. The cashier gave out money on account in the amount of 145 thousand rubles. An employee by power of attorney entered into an agreement with the counterparty for the supply of equipment and paid for the order in cash, 145 thousand rubles. This is a violation. If the inspectors reveal an error, then the fine cannot be avoided not only for the seller, but also for the buyer. That is, it turns out that it is possible to receive and return accountable money in cash outside the limit. But there is a restriction on the purchase - it must be observed.

Responsibility for violation of the cash settlement limit between legal entities in 2017

If you do not comply with the cash settlement limit, the company will be fined. The controllers have two months to fine the company (part 1 of article 4.5 of the Administrative Code). At the same time, tax authorities can charge a fine not only on the organization, but also on executive(Article 2.4 of the Administrative Code).

The fine is: for a company - from 40 to 50 thousand rubles, for a responsible employee - from 4 to 5 thousand rubles (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).