Changes to the Procedure for conducting cash transactions in 2019, approved. Directive of the Central Bank of the Russian Federation No. 3210-U dated March 11, 2014, entered into force on August 19, 2017. These changes were made by Directive of the Central Bank of the Russian Federation of June 19, 2017 No. 4416-U, which changed the procedure for compiling PKO and RKO cash registers based on checks of KK-techniques, introduced a new rule for processing cash documents in electronic form, and also changed the design and procedure for issuing accountable amounts. For clarity, we present these changes in the conduct of the cash register in the form of a table:

Instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U
Canceled/Changed	The essence of changes in the rules for conducting cash transactions
Clause 5.2 is no longer valid	Clause 4.1. Cash documents (PKO and RKO) can be issued at the end of cash transactions on the basis of the fiscal documents provided for in par. 27 art. 1.1 Fed. Law No. 54 of May 22, 2003
Clause 5.1 changed	Clause 5.1. When issuing a PKO in electronic form, a receipt for the PKO can be sent to the cash depositor at his request to the e-mail address provided by him
Clause 6.1 changed	Clause 6.1. The presence of signatures of responsible persons is checked when drawing up documents for hard copy
Clause 6.2 changed	Clause 6.2. In the case of registration of cash registers in electronic form, the recipient of cash can affix an electronic signature
Clause 6.3 changed	Clause 6.3. From August 19, a separate application for accountability can be omitted if accountable person there is an order (i.e., the order that was in effect before 06/01/2014 has returned)
Clause 6.3 is changed - the third paragraph is no longer valid

As you can see, the cash discipline in 2017 has changed significantly.

The procedure for organizing and conducting cash transactions

In order for an institution to avoid problems with regulatory authorities, it is necessary to comply with several key requirements for reflecting cash flow. Consider the key conditions for organizing cash transactions in 2019.

Follow the following cash handling procedures:

1. Appoint a cashier. Enter a new staffing unit "accountant-cashier" or assign the responsibility for conducting cash payments to another specialist. Note that only a full-time employee of the institution can be a cashier. A freelancer or contractor cannot be assigned such duties. Familiarize the cashier with the current procedure for maintaining KO under the signature.
2. Approve the cash limit. The cash balance limit is the maximum amount of cash that can be stored in a specialized room every day, that is, at the cash desk. The exception is the days of payment of salaries, allowances and scholarships. On other days, the amount of money exceeding the limit on cash transactions must be transferred to the current account.
3. Record every cash transaction. Any movement of money, receipt or expenditure at the cash desk must be reflected in the appropriate document. And not only primary, but also registered in the accounting journal.
4. Record transactions in accounting. For each cash transaction at the cash desk, it is necessary to draw up an appropriate accounting entry. Reflect the movement of money on the appropriate accounts, according to the instructions for maintaining the accounting system.
5. Get total control over your operations. Organize systematic reviews. Only professional control and checks will make it possible to avoid fines for violation of cash discipline.

Unified forms for cash transactions

As before, cash transactions in 2019 are formalized in mandatory unified forms of primary accounting documents. These are the forms approved by Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88: an incoming cash order (abbreviated PKO, OKUD code 0310001), an outgoing cash order (abbreviated RKO, OKUD code 0310002), cash book (OKUD code 0310004). When issuing amounts from the cashier wages payroll (OKUD code 0301011) or payroll (OKUD code 0301009) is used, approved. .

ATTENTION! By letter dated July 21, 2017 No. 03-01-15 / 46715, the Ministry of Finance of the Russian Federation confirmed that at present, unified forms related to the maintenance of cash registers, approved. Fast. Goskomstat of Russia dated December 25, 1998 No. 132 in accordance with the "Model rules for the operation of cash registers ...", approved. RF Ministry of Finance dated 08/30/1993 No. 104, optional!

The following forms are optional:

• journal of the cashier-operator;
• reference-calculation of the cashier-operator;
• register of readings of summing cash and control counters of cash registers operating without a cashier-operator;
• information about the readings of counters of cash registers and the organization's revenue;
• an act on the transfer of summing cash counters to zeros and registration of control counters of a cash register;
• an act on taking readings of control and summing cash meters upon delivery (sending) of a cash register for repair and upon its return to the organization;
• act of return sums of money to buyers (clients) on unused cash receipts (including erroneously punched cash receipts);
• call log of technical specialists and registration of work performed;
• cash verification act Money cash desks.

However, some forms remained mandatory elements of cash flow accounting. Such norms contain the rules for conducting cash transactions in 2019. About what documents each institution is required to form, we will consider further. Forms are available for download.

Current Forms and Samples

So, not all documents that process cash transactions have been abolished due to the introduction of online cash registers. So, for example, for cash payments within the institution, special forms will have to be generated.

The key purpose of cash settlements in an institution is the issuance of accountable money. For example, cash is issued from the cash register for the purchase of materials, travel expenses employees and other benefits. Registration of such transactions at the cash desk of the institution is carried out in a special way.

All expenditure transactions, that is, the disposal of cash from the cash desk, are issued by an account cash warrant.

So, for example, the issuance of money to an employee of an institution should be issued with an expense KO.

An example of filling out a cash register

Operations for the receipt of cash at the cash desk are issued by a cash receipt order.

Moreover, receipts can be not only from employees, but also from the bank's current account to the organization's cash desk. For example, an institution pays wages and benefits in cash.

An example of filling out the PKO

All expenditure and receipt transactions must be registered in a special document - the cash book, taking into account the chronological order of registration and accounting data.

Fill example

Using online cash registers in 2019

Implementation of online cash registers economic entities happens in stages. So, in accordance with paragraph 4 of Art. 7 of the Federal Law of 03.07.2016 No. 290, from 01.02.2017 new cash registers can only be used through a fiscal data operator.

From 07/01/2017, the obligation to use only the new KKM has come, that is, from this date the registration of KK-equipment has been terminated in the manner established by the old version of the law dated 05/22/2003 No. 54-FZ (as amended on 03/08/2015). Therefore, from July 1, you need to punch checks only with the help of online cash desks.

These changes have not yet affected (clauses 7 to 11 of Article 7 of Law No. 290-FZ) the following ES:

• organizations and individual entrepreneurs who did not use cash registers on the basis of the old version of 54-FZ (as amended on 03/08/2015), including those who perform work, provide services to the public and (or) are taxpayers on the patent system (for individual entrepreneurs);
• organizations and individual entrepreneurs that are UTII taxpayers for certain types of activities;
• organizations and individual entrepreneurs engaged in trading using vending machines.

All of the above persons have the right not to apply KKM until 07/01/2018.

For clarity, we present a step-by-step implementation procedure new edition Law No. 54 in the form of a block diagram.

To date, there are already more than 40 models of online cash desks, and the existing OFDs provide data transfer from the cash registers to the OFD, the Federal Tax Service and EGAIS.

According to the 54th law, the operator of fiscal data is obliged to:

• store, process and protect fiscal data from modification, ensuring their confidentiality;
• transfer fiscal data from KKM to the Federal Tax Service;
• send the buyer a check electronically and provide the possibility of online checking of the check.

For each online checkout, OFD collects and updates a lot of parameters: shift opening and closing times, cash amount, average bill, etc. This means that any point of sale can now be checked via the Internet in a matter of minutes. In addition, the built-in services of some OFDs allow not only storing the received data, but also generating various reports.

The news for all owners of online cash desks was the obligation that appeared from August 19 to fulfill only through Personal Area QC-techniques the following actions (Order of the Federal Tax Service of the Russian Federation dated May 29, 2017 No. MMV-7-20 /):

• respond within three days to requests received through the personal account of the IFTS;
• report the non-use of QC-machines or within three days from the date of elimination of the identified violations when using it;
• report on their agreement or disagreement with the data received from the IFTS on detected violations within one working day.

The transmitted information must be signed by an enhanced qualified electronic digital signature(EDS). After receiving such a message, the IFTS must confirm the fact of receipt by placing a receipt of acceptance in the office of KK machines.

What to do in case of a malfunction of the online checkout

Many users of online cash desks faced a massive failure on 12/20/2017. As a result of the ambiguity of the situation on how to work in such a situation, and the fear of penalties, many outlets throughout the country were forced to close. As a result, the Federal Tax Service urgently issued an explanation in which it explained the procedure for dealing with a massive technical failure in the operation of the CCP (Letter dated December 20, 2017 No. ED-4-20 / 25867). It concluded that institutions can continue to operate in this case without the use of CCP, the application of penalties in this case will not be. After the restoration of the system operability, the user must generate a corrective cash receipt, which should reflect the total amount of revenue unaccounted for by the CCP.

And what to do if there was a breakdown of the only CCP that the company uses in its activities? If the CCP breaks down, the organization can operate without its use. In this case, you need to give the buyer a paper document confirming the fact of payment (for example, a sales receipt). Immediately after the breakdown is eliminated, in order to avoid a fine, it is necessary ():

• generate a correction check for each operation;
• inform in writing about the situation that has arisen, indicating information about each created correction check.

It is very important to follow this procedure before the IFTS finds out about the breakdown that has occurred as a result of the audit. Only in this case penalties will not be applied. In order not to find yourself in a situation of impossibility of work in case of breakdown of the CCP, the tax authorities offer to purchase a spare cash register (Letter No. ED-4-20/24899).

FTS checks

If earlier, before the change in the order of cash transactions in 2012, control over cash transactions was assigned to banks, now its implementation is entrusted to the Federal Tax Service. When conducting a field trip tax audit the commission can check not only the fact of the availability of primary cash documents and the procedure for accounting for funds at the cash desk, but also:

• whether cash payments were made in excess of the established limit;
• how cash proceeds are accounted for (including checking the fiscal memory of cash registers);
• whether the procedure for keeping free cash at the cash desk is followed;
• whether the amount of the cash balance corresponds to the established cash limit;
• whether the requirements for the issuance of cash register checks (or BSO) at the request of the buyer, established by the current version of the Federal Law of May 22, 2003 No. 54-FZ, are met.

Responsibility for violation of cash discipline 2019

Violation of the procedure for working with cash and the procedure for conducting cash transactions in 2019 is punishable, as in previous years. An administrative fine is provided for such an offense.

So, if the cash discipline in 2019 does not meet the stated requirements, the violators will be fined:

• for officials - from 4000 to 5000 rubles;
• For legal entities- from 40,000 to 50,000 rubles.

We have collected all useful information about online cash registers since 2017 in one publication.

In July 2016, Federal Law No. 290 on online cash registers was adopted. This law is intended to amend the provisions of 54-FZ "On the use of cash registers". Under the new rules, all cash registers must transfer electronic copies of checks online to the tax office from July 1, 2017.

Innovations affect even those retailers who have not previously worked with CCP - UTII and PSNshchikov. Online cash desks for entrepreneurs on UTII and PSN will become mandatory from July 1, 2018.

Changes to 54-FZ are the most global reform in retail over the past 10 years.

Since the article was written, several important changes to the law have come into force, and new clarifications have been issued by the Federal Tax Service.

Read the post for the latest information:

More on what's happening now:

What is an online checkout

Online cash register is a cash register that meets the new requirements:

• prints a qr-code and a link on the receipt,
• sends electronic copies of checks to OFD and customers,
• has a built-in fiscal drive,
• interacts freely with accredited OFDs.

All requirements for online cash registers are described in the new law and are mandatory for all cash registers since 2017.

An online cash register is not necessarily a brand new cash register. Many manufacturers are finalizing cash registers that were released earlier.

For example, all cash registers and fiscal registrars of Wiki can be modified to an online cash register. The price of the upgrade kit is 7500 rubles. The total includes the cost of a fiscal drive (6,000 rubles), a nameplate and documentation with a new CCP number (1,500 rubles). Software updates at all Wiki cash desks occur automatically.

New cash registers (modified and completely new) are entered in a special register of cash register models and approved by the Federal tax service.

How the online cash desk works and what should be on the check now

The process of selling at the online checkout now looks like this:

Online checkout contains:

If the buyer asked to send an electronic copy of the check, then the client’s email address or his subscriber number must be indicated in the paper one.

The address of sale varies depending on the type of trade. If the cash desk is installed indoors, then you must specify the address of the store. If trading is carried out from a car, then the number and name of the car model are indicated. If the goods are sold by an online store, then the website address must be indicated on the check.

The name of the cashier does not need to be indicated on receipts from online stores.

New terms

Fiscal Data Operator (OFD)- an organization responsible for the acceptance and transfer of fiscal data to the tax office. The Operator also stores this information for 5 years and ensures that copies of electronic receipts are sent to customers. The list of accredited OFDs is presented on the website of the Federal Tax Service.

Register of online cash desks is a list of cash registers ready to work under the new rules and officially approved by the Federal Tax Service of Russia. As of December 2016, the register of cash registers contains 43 CCP models. The list is updated, anyone can see it on the tax website. Each specific cash desk is also entered in the register of CCP copies.

fiscal accumulator encrypts and transmits fiscal data to the OFD. FN came to replace ECLZ.

fiscal data- this is information about financial transactions carried out at the checkout. Technical requirements to the fiscal accumulator are described in the law, now one model of the fiscal accumulator is available for purchase on the market. Each copy of the FN is also included in a special register.

Validity period of the fiscal accumulator for all entrepreneurs is different and depends on the applicable taxation system:

• OSNO - 13 months
• USN, PSN, UTII - 36 months

The beginning of the service life of a fiscal drive is the date of its activation. The owner of the CCP is obliged to keep the FN after replacement for 5 years. An entrepreneur can change the FN on his own. But in order to avoid problems with registration or replacement of a fiscal drive, we still recommend contacting service centers.

Buy a fiscal drive you can in your service center. The cost of FN is from 6000 rubles.

Agreement with OFD — binding document according to the requirements of the new law. Without it, it will not even be possible to register an online cash register. However, the owner of the cash desk can change the operator at any time. The cost of OFD services is from 3000 rubles per year.

Who should switch to online checkout

The transition to online cash registers takes place in several stages and affects:

• entrepreneurs who already use CCP,
• dealers in excisable goods,
• online store owners
• entrepreneurs providing services to the public and not using cash desks, including individual entrepreneurs on UTII, simplified tax system and PSN,
• owners of vending and vending machines, as well as payment terminals.

Entrepreneurs who use strict reporting forms (BSO) also fall under the innovations.

The form of strict reporting forms is changing. From July 1, 2018, all BSOs must be printed using a special automated system. This system is a kind of online cash register and it also transmits data online. .

Terms of transition to online cash desks: 2017-2018.

February 1, 2017	Owners of newly registered cash registers The transition to online cash desks begins and the replacement of ECLZ and the registration of cash desks in the old order are stopped.
March 31, 2017	All organizations and individual entrepreneurs that sell alcohol ! Exception: organizations and individual entrepreneurs on UTII and individual entrepreneurs on PSN that sell low-alcohol drinks Sellers of excisable alcohol are required to use online cash registers from April 1, 2017. Sellers of beer, cider and other low-alcohol drinks are switching to online cash registers depending on the chosen taxation system.
July 1, 2017	Organizations and individual entrepreneurs on DOS, USN and ESHN After this date, cash desks with ECLZ cannot be used, all cash registers must work with a fiscal drive.
July 1, 2018	Organizations and individual entrepreneurs on UTII IP on PSN who sell retail and provide services Catering IP on UTII if they have employees
July 1, 2019	Organizations and individual entrepreneurs on UTII IP on PSN, except retail trade and catering IP on UTII without employees who sell retail or provide catering services Organizations and individual entrepreneurs providing services or performing work, subject to the issuance of a BSO to the buyer

Very often, entrepreneurs ask the question: “If a company operates on two systems taxation of the simplified tax system and UTII, when to switch to new rules?

From July 1, 2017, taxpayers on the simplified tax system must use the online cash register. Parallel tax regimes play no role. In addition, a separate check is made for each mode.

Who is exempt from online cash registers

As before, the following are exempted from working with cash desks: representatives of small businesses providing shoe repair services, sellers in unequipped markets, merchants of products from tanks and carts, newsstands, people renting their own housing, organizations with non-cash payment, credit organizations and companies engaged in the securities market, conductors and catering establishments in educational institutions.

Religious associations, traders of handicrafts and postage stamps can also continue to work without CCP.

Entrepreneurs in hard-to-reach and remote areas can work without a cash desk. True, the list of such areas is determined by local leaders.

How to switch to online checkout

The transition to online cash registers since 2017 is a factor that directly affects the future work of a business, and should be approached responsibly.

The main thing is not to delay. If you are planning to make the transition, let's say, in late spring, then there is every chance that you will be late with the transition to the online checkout by July 2017.

So that replacing a cash register with an online cash register does not cause trouble, we recommend that you address this issue now.

The experience of implementing the EGAIS system for alcohol dealers has shown that entrepreneurs postpone the modernization of equipment until the last moment. This gives rise to many difficulties: online cash register manufacturers do not have time to properly prepare equipment, logistics services are under enormous pressure and miss deadlines, and stores across the country are idle without the possibility of legitimate trade. Well, or trade with the risk of getting a fine.

So that replacing a cash register with an online cash register does not cause trouble, we recommend that you address this issue now.


Select an online cash desk to switch to 54-FZ
Solutions for any business

The procedure for switching to online cash registers

So, to move smoothly to the online checkout, plan thoroughly and proceed in stages:

1. Find out if existing equipment can be improved

Contact your box manufacturer. If the equipment can be updated, find out the price of the upgrade kit for the online cash register and, most importantly, whether the fiscal drive is included in this price.

Add to this amount the work of the TsTO (or ASC) to finalize the CCP. Although registering a cash register and a drive on the website of the Federal Tax Service is not technically difficult, even specialists who register for the first time sometimes make mistakes. If the ASC specialist makes a mistake, then the FN (6500 rubles) will be replaced for you at the expense of the ASC. If you make a mistake, then you will have to pay for the replacement of the drive.

If your cash register can be improved, do not rush to rejoice. It is often better to buy a new online cash register than to remake old cash registers (the cost of reworking some cash registers is comparable to the cost of a new cash register).

In order not to waste your money, do a little market research. Find out how much it costs to upgrade a cash register on average in the market (from different manufacturers), how much a new online cash desk costs. Compare the functionality of the old modified cash register and the new online cash register. If every step and tiny refinement costs an additional 100 rubles, this is a reason to think and look for alternatives.

2. Check if the equipment you are considering is in the register of the Federal Tax Service:

• Checking online cash registers is a service of the Federal Tax Service for checking copies of cash registers.
• Checking fiscal drives - a similar service for checking fiscal drives (so that you don't get sold a broken or already used drive).

3. Schedule ECLZ Replacement

In order not to overpay for the work of the ECLZ, specify when its service life ends. At the end of the ECLZ, it is better for you to immediately install a fiscal drive and go to online cash desks.

4. Swipe the Internet to the store

The Internet for the online cash register must be stable. Check if the ISPs in your area have special rates (you can also consult your ASC). Find out what works for you: wired internet or Wi-Fi modem.

5. Check for cash program updates

If you work with cash register software, for example, with an accounting system, be sure to find out if it will be finalized to work according to the new rules, whether it is compatible with the online cash register, how much the revision will cost and when it will be carried out. Wiki's cash desks work with all inventory systems for free - this is our basic functionality.

After all the preparatory work, decide when you will switch to the online cash register.

6. Remove the old cash register from the register of the Federal Tax Service

Contact your TsTO and remove the report from the ECLZ. Write an application for deregistration and go to the tax office. You should have a cash register owner card with a deregistration mark on your hands.

7. Choose an OFD and conclude an agreement with it

This is a prerequisite for registering an online cash register. Explore the options, conditions and service provided. The OFD Agreement is an offer in electronic form, which you accept when registering on the site. That is, you do not need to draw up paperwork or go to the branch.

After the conclusion of the contract, feel free to proceed to the final part - registering an online cash register.

8. Register an online checkout

The new law allows two options for registering an online cash register: classic and electronic.

The classic way is no different from the old one. You collect documents, take a new cash register with a fiscal drive, go to the tax office, fill out an application and wait. After a while, you will be given a registration number.

The electronic method of registering an online cash register allows you to save time. To set up an online cash register, you will need a digital signature. Get it in advance at any certification center.

How to register an online cash register:

1. On the site nalog.ru, register in your personal account.
2. Fill out an application on the FTS website.
3. Enter the registration number of the online cash register and fiscal accumulator.
4. Fill in the details of the OFD.

If you did everything correctly, the Federal Tax Service will issue you a CCP registration number. .

New fines

The Federal Tax Service will fine for violations of the new rules. Collections will begin on February 1, 2017. The amount of penalties: from 3,000 rubles to the prohibition of trade.

The procedure for filing an administrative violation has become easier. For the first violation, in some cases, a verbal warning is possible, but for a second violation, trading is suspended for up to 3 months, and this is actually death for the store.

To avoid problems, follow all the requirements of the new legislation.

How to choose an online checkout

First of all, make your own list of checkout requirements. Answering simple questions about your outlet will help you decide on the requirements.

Are you going to use the cash register as a business automation tool? If yes, then you will need a cash register that can work with common commodity accounting systems (1C and derivatives). If you are not going to, choose a checkout that at least knows how to upload sales data to Excel spreadsheets.

Do you sell or intend to sell alcohol? If the answer is yes, then the cash desk should be adapted for EGAIS, that is, support work with UTM and have functions, for example, writing off balances.

Do you have a friend or staff IT specialist? Now the cash desk is an IT system, which includes not only a cash register, but also an Internet connection, a connection with the OFD and a cryptographic tool. If you do not have an employee in your staff who can carry out prompt diagnostics of the entire system in the event of a breakdown, then it makes sense to conclude an agreement with a service center.

Having decided on the main characteristics, you can make a decision.

Example: choose a checkout for a convenience store

Let's say you have a small convenience store with a range of beer and other weak alcohol. Trading is going well, but you want to increase sales without freezing large sums of goods. In the state you have 1 cashier, you personally replace him.

It turns out that you need a cash desk that supports EGAIS, work with commodity accounting systems, and you will need technical support.

The Wiki Mini F cash desk is suitable for you - it fully complies with the requirements of 54-FZ, has all the functions necessary to work with EGAIS and is compatible with all commodity accounting systems. Technical support will be provided to you by a regional certified partner, from whom you will buy a cash register.

Example: choose a cash desk for a hairdresser

Or in other words: you have several hairdressing salons around the city. Naturally, you do not sell any alcohol and are not going to. You collect information about customers in a common CRM system. There is a computer engineer on staff who sets up this system and helps to solve other technical problems.

In this case, a budget kit is enough for you: KKT Viki Print 57 F and the Viki Micro system unit. Your technical specialist will find all the necessary instructions in the Dreamkas support section and the OFD that you choose.

If you do not have an ordinary hairdresser, but a premium class salon, then the Viki Classic and Viki Print 80 Plus F kit is more suitable for you - it does not differ much in functions from budget cash desks, but its design is designed specifically for boutiques, salons and expensive cafes.

Choose your online checkout

The requirements of 54-FZ and EGAIS are fully met by Wiki's box office.

The Central Bank has amended the procedure for conducting cash transactions, which entered into force on August 19, 2017. We will tell you about what has changed in cash transactions in 2017, the execution of cash documents, and the procedure for issuing accountable funds.

What regulates the procedure for conducting cash transactions in 2017

The cash discipline of legal entities and individual entrepreneurs, regardless of the taxation regime they apply, is regulated by a single regulatory act - Instruction of the Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions”. From August 19, 2017, this document is valid in a new edition (Instruction of the Central Bank of the Russian Federation dated June 19, 2017 No. 4416-U).

The procedure for conducting cash transactions when using online cash registers

Before the introduction of online cash registers, sellers were guided by clause 5.2 of the Procedure for maintaining a cash desk, drawing up a cash receipt order (PKO) at the end of the day for the total amount of cash accepted. PKO was issued on the basis of the control tape withdrawn from the cash register, strict reporting forms that replace the cash receipt, and other documents specified in the law on cash registers dated May 22, 2003 No. 54-FZ. Now this paragraph of the Rules for Conducting Cash Transactions has been canceled, and one should be guided by paragraph 4.1 set forth in the new edition, which instructs organizations and individual entrepreneurs to draw up PKO on the basis of "paper" or electronic fiscal documents - checks, BSO and others, in accordance with the law on cash registers.

Keeping a cash book and issuing cash orders

The cash book in the form No. KO-4 is necessary for keeping records of cash transactions for the receipt and issuance of cash. All legal entities are required to keep a cash book, while small businesses are allowed not to set a cash limit.

In addition, individual entrepreneurs may not draw up credit and debit orders at all, and not keep a cash book, but only on condition that they keep records of income, income / expenses, or physical indicators in accordance with the Tax Code of the Russian Federation (clause 4.1 of the Procedure). This for entrepreneurs is a simplified procedure for cash transactions.

With the entry into force of the amendments, the circle of persons who can make entries in the company's cash book has significantly expanded. If until 08/19/2017 only the cashier had the right to do this, now it can be any person authorized by the head - an employee of the enterprise (clause 4 of the Procedure).

Registration of cash transactions upon receipt of cash is accompanied by the preparation of an incoming cash order in the form No. KO-1. Unlike the “consumables”, the PKO consists of two parts - an order and a tear-off receipt with the seal and signatures of the cashier and the chief accountant, which is transferred to the depositor. Previously, even if the PKO was issued in electronic form with electronic signatures, the receipt for transferring the “cash” to the depositor still needed to be printed on paper. Now, when forming a "prikhodnik" in electronic format, a receipt can be sent to the depositor's e-mail, if he asks for it. If the PKO in the organization is drawn up in a "paper" form, the receipt is transferred exclusively to the hands (clause 5.1 of the Procedure).

The Central Bank “simplified” some cash transactions. In an electronic outgoing cash order, it is no longer necessary to verify the compliance of electronic signatures with a sample (clause 6.1 of the Procedure). The recipient of cash can also affix his electronic signature in the electronic "consumable" (clause 6.2 of the Procedure).

Conducting cash transactions when issuing "accountable" money

Cash can be issued to employees - accountable persons for production needs, business trips, etc. Having spent the money received, the “accountable” must report on their use by providing an advance report and supporting documents within 3 working days after the end of the period for which the funds were issued, or from the day they return to work after returning from a business trip.

Innovations in the procedure for conducting cash transactions by legal entities and individual entrepreneurs have significantly affected the “accountable” sphere. From August 19, 2017, it is possible to issue cash to an “accountable” both on the basis of an internal administrative document - an order, instruction, etc., and upon a written application from an employee. Previously, a statement indicating the amount and purposes for which accountable funds are needed was the mandatory and only basis for issuing a cash settlement. In the content of the administrative document, or statements drawn up in free form, the following information must be present: Full name. accountable person, the amount issued in cash, the period for which it is issued, the purpose of the issue, the signature of the head and the date (clause 6.3 of the Procedure).

Another important change in the 2017 Cash Operations Procedure is the abolition of the ban on issuing accountable money to employees who are in arrears on past advances.

Until 08/19/2017, the issuance of funds accountable to someone who has not yet reported for the cash received earlier, or has not returned them to the cashier, was considered a gross violation of cash discipline and threatened with a fine of up to 50 thousand rubles, according to Art. 15.1 of the Code of Administrative Offenses of the Russian Federation. This rule no longer valid: even if the accountable person did not provide an advance report on the money received, or did not hand it over to the cashier within 3 days after the expiration of the established period, it is possible to give him new money in the “report”. This conclusion follows in connection with the exclusion of paragraph 3 from clause 6.3 of the Procedure approved by the Central Bank of the Russian Federation. Conducting cash transactions does not prohibit legal entities and individual entrepreneurs from establishing size limit accountable amounts, beyond which new advances will not be issued to the employee. Such a restriction will help to avoid unreasonable accumulation of debts for "accountables".

Also, accountable money not returned by employees on time, which they did not report, can be withheld from their salary. To do this, no later than one month after the expiration of the established period, an order for collection is issued. In this case, the employee must obtain consent to the deduction. If he does not agree with the amount recovered, the employer will have to go to court (Articles 137, 248 of the Labor Code of the Russian Federation).

A new procedure for conducting cash transactions in the Russian Federation has been introduced. Compared to the previous period, the rules for conducting cash transactions have changed.

Due to the fact that many organizations and enterprises (as well as some individual entrepreneurs) keep accounting records, it would not be out of place to learn more about the new procedure for conducting cash transactions, which began its operation and will continue in 2017.

Note that very often controlling organizations check the correctness of such operations. In this article, we will look at changes in legislation Russian Federation in 2017: organization, procedure, cash documents, as well as the cash balance limit.

Who will be affected by the new procedure for conducting cash transactions?

By order of the Central Bank of the Russian Federation, new rules for conducting cash transactions were introduced. At the same time, the forms of conducting cash documents have not changed.

Most of the changes will affect individual entrepreneurs. And, despite the fact that individual entrepreneurs will have to change their usual mode of operation, for them this will more than pay off by simplifying the conduct of cash transactions.

In addition to individual entrepreneurs, the changes will affect enterprises and organizations. In particular, innovations will affect accounting.

It is very important that individual entrepreneurs get acquainted with the updated rules for conducting cash transactions in a timely manner in order to avoid penalties.

Organization and management of cash transactions in 2017

As noted above, a new procedure for conducting cash transactions was introduced.

This order can be conditionally divided into two parts:

1. Regular (for legal entities, except for banks).
2. Simplified (for individual entrepreneurs and small businesses).

Cash transactions can only be carried out at the cash desk. The cashier is responsible for such transactions. If there are several cashiers at the enterprise, then a senior cashier is appointed.

The head of the organization or an individual entrepreneur has the right to conduct cash transactions personally.

The accountant signs cash documents ( Chief Accountant). In the absence of an accountant at the enterprise, the documents are signed by the cashier and the manager.

It is allowed to conduct cash transactions with the help of software and hardware.

Changes have taken place in the conduct of cash transactions in separate divisions. A separate subdivision should be understood as any subdivision of the company (at the location of which there is at least one equipped workplace).

For such units, a cash balance limit and maintenance of their own cash book have been introduced. Sheets of the cash book are now in one copy. They do not need to be returned the next day to the main office.

Cash documents in 2017

There were no significant changes in the field of cash documents. The cash book, receipt and expenditure orders, and statements have not changed. All previously unified forms continue to be used. Filling out these documents should be done taking into account innovations.

Individual entrepreneurs, in accordance with the new procedure for conducting cash transactions, are exempted from maintaining the following list of documents:

Cash book;
incoming cash orders;
expenditure cash orders.

Individual entrepreneurs keep tax records of income and physical indicators characterizing their type of activity.

To maintain cash records, you can now choose electronic or paper media.

Cash documents have the right to draw up an incoming accountant ( individual operating under a service contract).

Separate subdivisions of the enterprise now transfer sheets of the cash book in a new way. A copy of the sheet of the book (which is certified by the head of the unit) is transferred in the manner that was established by the legal entity itself. That is, sheets of the cash book can be handed over once a year - in the preparation of financial or financial statements.

Errors in cash documents (on paper) can now be corrected, with the exception of incoming and outgoing cash orders.

The main innovations are the following:

It is allowed to maintain cash documentation in electronic form using an electronic signature;
paper copies of the cash book and orders (incoming and outgoing) are not required if electronic documents are available;
correct errors in electronic documents it is impossible (the signed document with an error is deleted, and a new one is filled in instead);
the second sheet of the cash book is no longer relevant;
a single credit order can now be issued on a strict reporting form;
the manager's own record of the terms and amounts is not required;
a register of deposited amounts is not maintained (but this column is preserved in payrolls);
the recipient can enter the amount in words on the expense note;
the cash book is not filled out if no cash settlements were made on any day.

The cashier puts a stamp and his signature on the receipt to the cash receipt order. Cashiers can now transfer money without a disbursement order based on the cash ledger.

Cash balance limit in 2017

The cash balance limit has been changed. The new formula for calculating the cash limit is not tied to cash receipts. The organization has the right to calculate based on the amount of expenses or revenue.

The cash limit is mandatory, except for small and micro enterprises. It sets the amount of funds that can be freely kept in cash. Enterprises and organizations have the right to personally impose a certain limit. If the limit has not been entered, it is considered to be zero. The entire remaining amount at the end of the day is deposited into a bank account.

The formula for calculating the limit at the box office is regulated by the new regulation. The company can choose one of the two proposed calculation formulas:

1. The calculation is made on the basis of cash proceeds (on receipts from goods, services, etc.).
2. The calculation is made on the basis of the amount of funds issued.

In the presence of separate divisions, the general cash limit is determined taking into account the limit set for the unit.

That is, the amount of the limit can be distributed among separate divisions.

The first formula for calculating the cash limit looks like this:

L = V / P x Nc, where:
L - limit in rubles;
V is the amount of proceeds in cash;
R - billing period, the number of working days for which the volume of cash receipts is recorded (but not more than 92 working days for legal entities);
Nc - the period of time between the delivery of proceeds to the bank: 1–7 business days (if there is no bank nearby, then up to 14 days).

The second formula for calculating the cash limit is L = R / P x Nc, where:
R - the amount of cash disbursement (excluding the amount of paid salaries, scholarships or other payments to employees).

Cash limit for small and micro enterprises

The instruction of the Bank of the Russian Federation No. 320-U states that all small and micro-enterprises are exempt from the mandatory setting of a cash limit. And this means that these types of enterprises have the right to keep any amount in cash.

The criteria for inclusion in micro and small enterprises are as follows:

For micro enterprises:

Income limits for tax return for the previous year - 120 million;
the average number of employees for the previous year - 15 people.

For small businesses:

Limit values ​​of income on the tax return for the previous year - 800 million;
the average number of employees for the previous year is 100 people.

According to these criteria, individual entrepreneurs are classified as micro or small enterprises, therefore, it is not necessary for individual entrepreneurs to introduce a cash limit.

Accounting for cash transactions in 2017

All funds that appear in enterprises that conduct economic activities and receive profit from this (including individual entrepreneurs) must be kept in a bank account.

But there are situations in which some of the money remains with the business entity and is used for certain purposes (for example, the issuance of wages or travel allowances). To do this, there is a cash desk of the organization, where a strict record of received and issued financial resources.

Accounting for the movement of inventory items from an entity that conducts business activities, which includes cash, securities, as well as other documents giving the right to receive finance on them, is under special control of special bodies ( tax inspections), as they are the basis of taxation.

Therefore, the rules for such accounting are clearly spelled out in various regulatory legal acts of our state. These include the following laws:

Regulations on the rules for organizing cash monetary circulation on the territory of the Russian Federation, which is approved under the number 14-p.
Decree of the State Statistics Committee of the Russian Federation under number 88, which approved unified forms of primary accounting documentation.
The procedure for conducting cash transactions in the Russian Federation, which was adopted by the decision of the Board of Directors Central Bank RF number 40.

The first normative act establishes general rules circulation of cash and obliges all organizations that conduct business activities to keep their cash in banking institutions on special commercial accounts. It also states that the company can keep some of the money in cash.

For these purposes, the management of such a structure, together with the servicing bank, by mutual agreement, sets a certain limit.

The limit means the maximum amount of money and securities face value, which can remain at the cash desk at the end of the working day and not give up at banking institution. Exceeding this amount entails the imposition of penalties on the enterprise or individual entrepreneur. Non-compliance with the established limit is allowed only on the day of payment of salaries and other social payments to employees of the organization.

The second normative act establishes samples of cash documentation, the procedure for their maintenance and filling. The third act regulates the process of conducting cash transactions, and also approves the list of documents (cash orders, books, payrolls) that confirm certain actions with money (financial transactions) that are in the cash register.

It is important to know that the receipt and issuance of funds from the cash desk are related to operations confirming the economic activity of an enterprise or individual entrepreneur. All this is documented by receipts and expenditures. Based on them, all primary financial (accounting) accounting is carried out.

Types of cash documents

Resolution of the State Statistics Committee of the Russian Federation under the number 88, which approved the unified forms of primary accounting documentation, establishes the following cash documents:

Incoming cash order (form KO-1). It accepts all cash, as well as securities that come to the cashier.
Expenditure cash order (form KO-2). According to it, financial resources are issued, as well as securities from the cash desk.
A journal in which all receipts and expenditure orders are registered (form KO-3).
The book of cash transactions (cash book), which reflects all cash flows, and also records their balance at the end of the working day (form KO-4).
A book that displays a record of all issued and accepted funds by the cashier of an enterprise or individual entrepreneur (form KO-5).

In some cases, the cashier may issue wages, stipends, and other payments according to the statements. They are payment or settlement-payment. Despite some differences in the name, legally this is the same financial document that has required details for filling.

It should be noted that any corrections or erasures are prohibited in the cash orders, according to which the receipt and issuance of funds takes place. If initially these documents were incorrectly drawn up, then they are written off by the act and new ones are drawn up.

Documentation of transactions

All transactions with finances and other securities that have a cash equivalent (for example, traveler's checks, stamps) are executed by cash warrants. The latter, in turn, are recorded in the register of orders, and the funds (their amounts) are entered in the cash book.

Operations with the receipt of money at the cash desk are processed by incoming cash orders (PKO).

The requirements for their preparation are as follows:

The date of compilation must correspond to the day of the transaction;
personal data and the position of the person who issued the warrant are required;
the grounds for their compilation must be indicated without fail (return of unused travel funds, payment for goods or services provided);
it is necessary to indicate the details of the documents attached and confirming the operation (date, number, name).

It should immediately be noted that regulations, which regulate these actions, do not establish a list of documents confirming incoming transactions. It is written in the internal documents of the subject economic activity.

The receipt order is considered valid after it is signed by the accountant, and if it is not there, the director or the individual entrepreneur himself.

Operations for the issuance of funds from the cash register are issued by cash disbursement orders (RKO).

The requirements for their preparation are no different from those established for receipt documents.

Cashier's actions upon receipt of PKO and RKO:

Verify the original signature of the chief accountant and the presence of the permission signature of the director;
check that all supporting documents for the issuance or receipt of money are properly executed;
make sure that the necessary attachments to the orders are available.

This is a mandatory procedure for employees at the box office.

Accounting procedure and examples of postings

Before starting work at the cash desk, cashiers should carefully read their job description and a list of documents approved by the management of the enterprise, which may be attached to cash orders.

In the financial statements, work with the cash register is numbered with an account of 50.

Sub-accounts can be opened for it:

50/1 - cash desk of the enterprise;
50/2 - the operating cash desk of the organization (bank, transport company and others);
50/3 - sale and posting of monetary documents (stamps, bills, railway, air tickets).

Accounting for PKO and cash settlement occurs in the journal of their registration, as well as in cash books:

Their serial numbers are entered into the journal after they are signed by the chief accountant or director. It must be kept in the accounting department of the enterprise or with the director.
The cash book is a general financial statement where all transactions for the day are signed ( reporting period). The main requirement for it is to indicate the cash balance at the end of the working day. If no operations were carried out, then the balance will be the amount withdrawn for the last reporting period.

There are also statements on the issuance of funds. They must contain such mandatory details as the personal data of the person who is entitled to payments, information on the funds accrued, taxes paid from them and other obligatory payments, including alimony and other money collected by court decision. The total amount to be paid out must also be indicated.

Typical postings for cash transactions are presented in the following table:

Accounting for cash transactions is strictly regulated by the current legislation and does not tolerate negligence. If violations are detected, a business entity is expected to be penalized by the tax inspectorate.

Accounting for cash transactions 2017

In the practice of domestic entrepreneurship, settlements using cash have become widespread. The widespread use of such a tool is due to its convenience and versatility. But keep in mind that the use of cash should not violate the rules Russian law, including the obligation to record cash transactions.

Regulatory regulation cash transactions

The scope of cash payments is strictly regulated by the Central Bank of Russia in Instructions No. 3073-U. So, most often, organizations can use money from the cash desk for wages, issuance under a report, settlements with partners, receiving and depositing money into the corresponding account, and so on. Companies cannot send cash for purposes not specified by the Bank of Russia.

For any use of cash, the relevant enterprise is obliged to strictly comply with another regulatory act of the Central Bank of the Russian Federation, which are Instructions No. 3210-U (hereinafter referred to as the Instructions). Named normative document contains an exhaustive list of procedures necessary for the correct conduct of the company's cash discipline.

Checkout limits

In order to start making cash payments, the relevant company must acquire a cash register. In this case, we do not mean KKM or KKT, but the premises and organization of work. Ignoring the described obligation by the enterprise will be regarded by the controlling authorities as a violation of cash discipline, and the company that has committed the said misconduct may be held liable in the form of a fine, the amount of which is established by the Code of Administrative Offenses of Russia.

It should be noted that without the proper organization of work with cash, the correct accounting of cash transactions is impossible.

To comply with the instructions of the Central Bank of the Russian Federation, companies using cash and leaving it on hand must calculate limits on the balance of money. Entrepreneurs and small businesses are exempted from this obligation.

It is necessary to pay attention to the absence of the obligation to establish limits by each enterprise using cash in its activities. Calculation maximum size the balance of money on hand allows a legal entity not to hand over funds that fit into the settlement framework to the bank. If the company has not calculated the limit, then it is considered zero and at the end of the working day, the enterprise should not have cash.

For the correct accounting of cash transactions, the enterprise, when determining the limit, must use the formulas developed by the Central Bank of the Russian Federation. The named algorithms are reflected in the appendix to the Instructions of the Central Bank of the Russian Federation. The calculations should use the actual indicators of each enterprise. To legally increase the limit, it is advisable for companies to take the maximum values ​​​​of the indicators used in the calculation.

It is important to note that the company does not have the right to apply a limit set arbitrarily. If the calculation is made by an enterprise that was recently created and does not have the necessary statistics, then planned values ​​\u200b\u200bare used when determining the limit.

The introduction of the developed limit into action is carried out through the publication by the general director of the enterprise of the corresponding order. The form of such a document is not approved, and there are no special requirements for it. Therefore, each company issues an appropriate order in any form. The dimensions themselves are mandatory for inclusion in such a document. maximum amounts cash, period of validity of limits and their calculation. Companies that have separate divisions, which are geographically remote from the parent organization, when calculating the limits, must take into account their structures. In this case, the addressee where cash is deposited is of decisive importance.

If cash is received by the cash desk of the parent company, then the limits are calculated taking into account the share of the relevant division.

A different situation occurs when separate structure deposits money in the bank. In this case, you should set independent limits for each such unit. From the foregoing, it follows that the correct accounting of cash transactions is impossible without setting limits on the cash balance. This applies in cases where the company accumulates cash at the end of the working day.

Cash transactions

As a general rule, the actions of enterprises related to the receipt or issuance of cash are cash transactions. Their participant can be any person who meets the criteria of capacity and legal capacity.

For the uniform registration of the movement of cash, the Goskomstat of Russia, by Decree No. 88, developed and approved unified forms of documents. The approved forms are used by entities for cash settlements and are used when accounting for cash transactions. Their completion is mandatory. Drawing up documents in other forms indicates a violation of cash discipline and is punishable by a fine.

The main accounting documentation for cash transactions, necessary for the correct execution of cash transactions, is:

Account cash warrant;
incoming cash order;
cash book;
payroll.

Any movement of cash at the cash desk of the company must be documented by debit or credit orders. Such documents are signed by an accountant and a cashier, while cash transactions are carried out by the latter.

CEO has the right to draw up RKO and PKO. The condition for the legitimacy of such filling is the implementation of cash transactions by the head.

It is important to remember that employees who are not directly named by the Central Bank of Russia are deprived of the right to carry out cash transactions and draw up relevant documents. The responsible employee must be given seals and stamps, as well as samples of signatures of employees authorized to sign RKO and PKO. They explain the rights and obligations under a personal signature.

Another necessary document is the cash book. The procedure for filling out and maintaining it is described in detail in the regulatory acts of Russia.

All entries in the cash book must be backed up by RKO and PKO. At the end of the shift, the cashier checks the data in form No. KO-4 with the information specified in the warrants. As a result of such actions, the balance of cash is determined.

Funds over the limit are credited to the current account.

If there is a payroll to employees or scholarships, then it is necessary to fill out and maintain a payroll. The information in the named document must correspond to the data of the cash book and RKO.

When filling out and issuing a cash book or payroll, it is necessary to be guided by the order of the Ministry of Finance of the Russian Federation No. 52n, which approved guidelines for the application and filling out forms of primary accounting documents.

All documents on cash transactions can be kept both on paper and in electronic form. The latter method requires an electronic signature and security of the company with special technical means.

Regardless of the method of maintaining documents, they are not allowed to contain errors or inaccuracies. Documents must be completed neatly and legibly.

It should be noted that, in addition to accounting for the movement of cash, enterprises are required to properly process transactions with monetary documents by entering the “stock” mark in the appropriate forms.

Accounting for cash transactions

The Ministry of Finance of the Russian Federation issued Order No. 94n, which approved not only the Chart of Accounts accounting financial and economic activities of organizations, but also the Instructions for its application.

The above Chart of Accounts introduced account 50 "Cashier".

The above account is intended for accounting of cash transactions with cash at the cash desks of companies.

Section 5 of the Instructions for the use of the Chart of Accounts allows companies to open sub-accounts 50-1 “Organization Cashier”, 50-2 “to account 50 Operating cash desk", 50-3" Cash documents».

It should be noted that subaccount 50-1 "Cash desk of the organization" is used to account for the movement of cash on the cash desk of the company. When conducting transactions with foreign currency, it is necessary to open separate sub-accounts to account 50 for separate accounting of cash transactions for each foreign currency.

Subaccount 50-2 "Operating cash desk" is used to record the movement of money at the box office of commodity offices, ticket offices, ticket offices of railway stations, post offices, etc.

Subaccount 50-3 “Money documents” is used to account for documents that are monetary: paid fuel coupons, meals, vouchers, received notices for postal orders, postage stamps, envelopes with stamps, state duty stamps, etc. A characteristic feature of such documents is their valuation. They must be purchased by the company and kept by the company.

For the correct reflection of cash transactions in accounting, it should be remembered that the debit of account 50 takes into account the cash received by the company's cash desk.

Funds issued from the cash desk of the company are reflected in the credit of account 50.

If a company receives cash at its cash desk, such a movement must be processed as follows:

The receipt by the company of cash in the bank in which the company's current account is located is issued on the debit of account 50, which corresponds to the credit of account 51 "Settlement account";
the return by the person who received accountable money of amounts of money for which a report was not provided (unspent funds) is issued on the debit of account 50, which corresponds to the credit of account 71 “Settlements with accountable persons”;
payment by buyers of goods or services is made out on the debit of account 50, which corresponds to the credit of account 62 “Settlements with buyers and customers”.

If the company issues cash from the cash desk, such a movement must be processed as follows:

Payment by the company to its employees of wages, carried out by issuing cash from the cash desk of the company, is reflected in the accounting records in the debit of account 70 “Settlements with personnel for wages”, which corresponds to the credit of account 50 “Cashier”;
the issuance of cash to an accountable person from the cash desk of the company is issued on the debit of account 71 “Settlements with accountable persons”, to which the credit of account 50 “Cashier” corresponds;
depositing cash by the company to the bank where the company's current account is located, is issued on the debit of account 51 "Settlement account", which corresponds to the credit of account 50 "Cashier";
payment for purchased goods or services is made out on the debit of account 62 "Settlements with suppliers and contractors", which corresponds to the credit of account 50 "Cash".

Instead of a conclusion, it should be noted that, by virtue of the prescription of the norms of domestic legislation, companies using cash in their activities are obliged to:

Ensure the correct reflection in the accounting of cash transactions;
strictly observe the legislation of the Russian Federation and cash discipline;
not to allow registration of documents on cash flow accounting with errors or blots.

If companies ignore the above requirements of the legislation of the Russian Federation, it is highly likely that they will be held accountable under domestic law. Thus, a company may be fined up to 50,000 rubles for each case of violation of cash discipline. The named sanction directly follows from the content of Article 15.1 of the Code of Administrative Offenses of Russia.

Audit of cash transactions in 2017

The audit of cash transactions is one of the elements of the system of control measures in the organization. This confirms the compliance of accounting data with the actual state of affairs, compliance with all legal requirements, and also ensures the safety of the company's funds, and attempts to abuse are suppressed.

The most commonly used method of controlling cash accounting is checking the cash register and cash transactions. It is carried out by employees appointed for this purpose - as a rule, an accountant or a cashier. Significant volumes of cash turnover imply a higher risk of incorrect reflection of transactions, errors in calculations, and sometimes simply abuse by a responsible employee. In this regard, large organizations have the most stringent requirements for ensuring the legality of transactions related to the movement of funds, in addition, local acts of the rule are issued, which must be strictly observed.

When mentioning the audit of cash transactions, they do not mean a separate element, but a list of related procedures. The revision may be planned or unexpected. It is carried out both by specially created groups within the company and by external auditors.

It happens that the owner or senior management have doubts about the reliability of persons responsible for cash transactions, and then they involve external auditors or specialists for verification. In addition, for some organizations, in particular for those placing securities on the open market, an audit is mandatory, and the audit of cash transactions is an integral element of it.

The mechanism for conducting an audit of cash accounting in 2017

The need to audit cash transactions as part of a mandatory audit is due to the need to assess the correctness of the data in field 1250 “Cash and cash equivalents” of Form No. 1 of financial statements. In 2017, the audit of cash transactions will be carried out in relation to the data for 2016.

The estimated line of the balance sheet shows the actual cash balance of the firm at the end of the period. The higher this value, the wider the list of activities that inspectors will have to carry out as part of the audit of cash transactions. To assess the specified size of the balance and its role in the position of the company, a specialized calculation mechanism is used, it is commonly called materiality.

As part of the audit of cash transactions, the following are also evaluated:

Proper handling of cash transactions;
the correct use of cash registers;
compliance with the limit of balances in the cash desk of the organization;
compliance with the maximum amount of funds for cash settlements.

Prior to the start of the audit procedure for cash transactions, the policy in the field of cash accounting in the company, local regulations within the organization are studied. Similarly, the principles of cash accounting operating in the organization are examined.

Not the last place in the audit of cash transactions is occupied by checking for compliance with the provisions of the Law “On Combating the Legalization (Laundering) of Income ...” No. 115-FZ, as well as measures to prevent corruption (Article 13.3 of the Law “On Combating Corruption” No. 273-FZ) .

Specific methods for checking cash transactions

The main task of the controller in the audit of cash transactions is to determine how correctly the balance of account 50 is reflected in the balance sheet, whether errors have crept into the calculation of this indicator. During the monitoring of this account, all transactions are checked, the grounds for their implementation, and incorrectly made transactions are identified. In addition, when an audit of cash transactions is carried out, a rigorous assessment of the validity of each cash transaction is carried out. Most often, during the audit of cash transactions, the cash flow statement is analyzed.

In addition, the audit of cash transactions involves a detailed verification primary documents. If an audit of cash transactions reveals erroneously drawn up documents, their results may be determined as illegal. At the same time, the information contained in them should not contradict the amount of the final reporting.

The discrepancies identified as a result of the audit of accounting for cash transactions are necessarily reflected in the final conclusion and explanatory note for company owners. This is how the audit of cash transactions in 2017 should be carried out.

Auditing cash transactions can be carried out both by the decision of the owners of the company, and due to the presence of a legislative obligation to conduct it. In the process of auditing the cash desk and cash transactions, it is supposed to control the actions carried out with cash, their full compliance with the requirements of the law, the procedure for working with cash registers. During the control of cash transactions, errors can be identified that must necessarily find a place in the audit report and an explanatory note from the inspectors.

Who is exempt from the obligation to use cash registers (online cash desks) until 07/01/2021 and who is exempt indefinitely. Federal Law No. 54-FZ dated May 22, 2003. Responsibility for violations of the legislation on CCP.

The rules for the use of cash registers in Russia are regulated by the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash registers when making settlements in the Russian Federation”.

From February 1, 2017, the Federal Tax Service registers only online cash desks that meet the following mandatory conditions:

• the cash desk has a fiscal drive;
• it is able to transmit information about broken checks to the Federal Tax Service via the Internet;
• the existence of an agreement with a fiscal data operator (OFD), through which information is transmitted to the Federal Tax Service.

Who is exempt from the use of CCP until 07/01/2021

Clause 1 of Article 2 of Federal Law No. 129-FZ dated June 6, 2019 “On Amendments to the Federal Law “On the Use of Cash Registers in Making Settlements in the Russian Federation”:

Establish that individual entrepreneurs who do not have employees with whom employment contracts, when selling goods own production, performance of works, provision of services have the right not to use cash registers when making payments for such goods, works, services until July 1, 2021.

Who is exempted from the use of online cash registers indefinitely

According to Article 2 of Federal Law No. 54-FZ of May 22, 2003 (as amended on June 6, 2019), the following subjects are exempted from the use of cash registers without a time limit:

1. Credit organizations.
2. Organizations and individual entrepreneurs in the implementation the following types activities:
   • sale of newspapers and magazines on paper;
   • sale of securities;
   • provision of food for students and employees educational organizations during training sessions;
   • trade in retail markets, fairs, exhibition centers with some exceptions;
   • peddling of food and non-food products, with some exceptions;
   • sale of ice cream in kiosks, as well as sale of non-alcoholic beverages, milk and drinking water by bottling;
   • trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables;
   • acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
   • repair and coloring of footwear;
   • production and repair of metal haberdashery and keys;
   • supervision and care of children, the sick, the elderly and the disabled;
   • realization by the manufacturer of products of national art crafts;
   • plowing gardens and sawing firewood;
   • porter services at stations and ports;
   • change individual entrepreneur for rent (hiring) of own residential premises, including jointly with parking spaces;
   • retail sale of shoe covers.
3. Individual entrepreneurs using patent system taxation, with some notable exceptions.
4. Individual entrepreneurs using a special tax regime"Professional Income Tax".
5. Organizations and individual entrepreneurs making settlements in remote or hard-to-reach areas, with some exceptions.
6. Pharmacy organizations located in feldsher and feldsher-obstetric centers located in rural settlements.
7. Cash register equipment may not be used in the provision of services for religious rites and ceremonies, as well as in the sale of objects of religious worship and religious literature.
8. Cash registers are not used when making non-cash settlements between organizations and (or) individual entrepreneurs, with the exception of settlements carried out by them using an electronic means of payment with its presentation. *
9. Cash register equipment may not be used when making cashless payments:
   • associations of real estate owners, housing, housing and construction cooperatives for the provision of services to their members and when they accept payment for housing and utilities;
   • educational organizations in the provision of services to the population in the field of education;
   • physical culture and sports organizations in the provision of services to the population in the field of physical culture and sports;
   • houses and palaces of culture, clubs and other similar enterprises in the provision of services to the population in the field of culture.
10. Cash register equipment may not be used by individual entrepreneurs when selling entrance tickets and subscriptions to visit state and municipal theaters from the hands or from the tray.

* An electronic means of payment that can be presented is a corporate bank card linked to a checking account. In order not to have to use an online cash register, payments with the presentation of such business cards will have to be excluded.

The information above is presented in an abbreviated form, you can read it in full in Article 2 of the Federal Law of May 22, 2003 No. 54-FZ.

Obligation of buyers to punch a cashier's check

Are organizations and individual entrepreneurs required to use cash registers when paying for goods and services in cash or corporate card tied to a checking account?

So, in accordance with paragraph 1 of Article 1.2. Federal Law No. 54-FZ “Cash register equipment ... is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they carry out calculations, with the exception of cases established by this Federal Law.

Calculations under article 1.1. Federal Law No. 54-FZ is "... reception (receipt) and pay funds in cash and (or) in a non-cash form for goods, works, services ... "

According to the definition of the concept of "calculations", paragraph 1 of Article 1.2. and paragraph 9 of Article 2 of Federal Law No. 54-FZ, all organizations and individual entrepreneurs are required to apply CCP when payment funds for goods, works, services in cash and (or) in a non-cash manner with the presentation of an electronic means of payment.

However, in paragraph 2 of Article 1.2. Federal Law No. 54-FZ states that “When making a settlement, the user is obliged to issue a cash receipt ... to the buyer (client) ...” There is no mention of issuing a check to the seller.

In addition, Article 4.7 of Federal Law No. 54-FZ lists the mandatory details of a cash receipt, among which are “sign of settlement (receipt of funds from the buyer (client) - receipt, return to the buyer (client) of funds received from him, - return of income, issuance of funds to the buyer (client) - expense, receipt of funds from the buyer (client) issued to him, - expense refund)". There is no mention of the issuance of funds to the seller.

In practice, these two arguments are unlikely to be taken into account by tax authorities in favor of organizations and individual entrepreneurs.

But there is an option, confirmed by paragraph 2 of the Letter of the Federal Tax Service dated 10.08.2018 No. AC-4-20 / 15566@, when the buyer and seller can draw up a settlement with one check, punched by the seller of goods, works, services. This is possible when making settlements by an accountable person of an organization or an individual entrepreneur.

Until 07/01/2019, the TIN of the buyer is not indicated on the cash receipt issued to the accountable person, and from 07/01/2019 the TIN of the buyer must be indicated without fail. Read more about this in the Letter of the Federal Tax Service No. AS-4-20/15566@ dated August 10, 2018.

Responsibility for violations of the legislation on CCP

Code of the Russian Federation on Administrative Offenses dated December 30, 2001 No. 195-FZ (as amended on May 29, 2019).

Article 14.5. Sale of goods, performance of work or provision of services in the absence of established information or non-use in established federal laws cases of cash registers:

2. Non-use of cash registers in the cases established by the legislation of the Russian Federation on the use of cash registers -

shall entail the imposition of an administrative fine on officials in the amount of one fourth to one second of the amount of the amount of the calculation carried out without the use of cash registers, but not less than ten thousand rubles; for legal entities - from three fourths to one amount of the amount of the settlement carried out using cash and (or) electronic means payment without the use of cash registers, but not less than thirty thousand rubles.

3. Repeated commission of an administrative offense provided for by paragraph 2 of this article, if the amount of settlements made without the use of cash registers amounted, including in the aggregate, to one million rubles or more, –

entails against officials suspension for a period of one to two years; in relation to individual entrepreneurs and legal entities - administrative suspension of activities for up to ninety days.

4. The use of cash registers that do not meet the established requirements, or the use of cash registers in violation of the procedure for registering cash registers, the procedure, terms and conditions for its re-registration, the procedure and conditions established by the legislation of the Russian Federation on the use of cash registers its application -

5. Non-submission by an organization or individual entrepreneur of information and documents upon request tax authorities or submission of such information and documents in violation of the terms established by the legislation of the Russian Federation on the use of cash registers, -

shall entail a warning or the imposition of an administrative fine on officials in the amount of from one and a half thousand to three thousand rubles; on legal entities - a warning or the imposition of an administrative fine in the amount of five thousand to ten thousand rubles.

6. When an organization or an individual entrepreneur, when using cash register equipment, fails to send a cash receipt or a strict reporting form in electronic form to the buyer (client), or fails to transfer the specified documents on paper to the buyer (client) at his request in cases provided for by the legislation of the Russian Federation on the application of control - cash register equipment, -

entails a warning or the imposition of an administrative fine on officials in the amount of two thousand rubles; for legal entities - warning or imposition of an administrative fine in the amount of ten thousand rubles.