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

Cash and non-cash payments

Domestic legislative norms allow transactions in cash between:

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

At the same time, depending on who the transactions are between, there are strict restrictions on the amount of funds used in settlements. Thus, individuals who do not have individual entrepreneur status can operate with any amounts in transactions between themselves. There are no limits set for cash payments by enterprises and individual entrepreneurs with individuals. But in financial interaction between legal entities, as well as between enterprises and businessmen, monetary transactions are clearly regulated.

The maximum amount for one transaction between individual entrepreneurs and legal entities cannot exceed 100,000 rubles. (Instruction of the Central Bank dated October 7, 2013 No. 3073-U). This maximum also applies to agreements carried out in foreign currency. It is important to remember that for cash transactions between companies/individual entrepreneurs, it is necessary to use a cash register registered with the Federal Tax Service.

Cash payments between legal entities and individuals

As already noted, the established cash settlement limit does not apply to transactions carried out between an enterprise (or individual entrepreneur) and an individual. This directly concerns settlements with customers and clients, i.e. they can purchase a product or service for cash for an amount 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;
• wages, 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 maximum limits are set for travel funds (daily allowances) that are not subject to personal income tax.

Example

An employee of Astra LLC received travel allowances in the amount of 200,000 rubles. RUB 60,000 was used directly for travel expenses. (accommodation, daily allowance), and for 140,000 rubles. an employee (on behalf of the company) concluded and paid in cash an agreement with a counterparty organization. There is a violation of the law that can entail significant fines for exceeding cash payments 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 cash payments

If an individual is an individual entrepreneur, he is subject to restrictions on commercial settlements in cash with organizations and other individual entrepreneurs.

A businessman has the right to give himself amounts from the cash register that are not limited by the limit, and 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) should not exceed the established limit of 100,000 rubles.

Example

Individual entrepreneur T.T. Petrov, taking 300,000 rubles from the cash register, entered into a supply agreement for 160,000 rubles. Exceed 100,000 rubles. When paying in cash, it is not possible in this case either. 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 an individual entrepreneur pays in cash for his personal expenses not related to commercial activities, this restriction does not apply.

As a rule, business entities practice breaking down such contracts, characterizing different conditions in each or dividing the assortment. It should be taken into account that the court may consider several contracts concluded with one supplier to be a single transaction if they are signed on the same day and paid at a time in an amount of over 100,000 rubles. (resolution of the Federal Antimonopoly Service on case No. A72-3587/2008 dated December 13, 2008).

Cash payments between a legal entity and an individual require the use of a cash register, which transmits information to the Federal Tax Service. This requirement applies to all companies and individual entrepreneurs, except those exempt from the mandatory use of cash registers or those that have been deferred until 07/01/2019.

Cash and non-cash payments to customers

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

The fact of purchase is accompanied by the issuance of a cash receipt; when the company registers a purchase, it is supplemented with other supporting documents (sales receipt or invoice).

When interacting with customers, you should remember that the targeted use of funds from the cash register is a mandatory norm. Therefore, if a situation arises with a refund for an item, it is necessary to find out how it was paid for when purchased. If the buyer paid in cash, then the cost of the goods can be returned from the cash register. For non-cash payments (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 (law on cash registers dated May 22, 2003 No. 54-FZ) regarding the use of cash registers for non-cash payments. According to the adopted amendments to the law, the use of cash register systems is being introduced for non-cash payments with individuals. In this case, the cash receipt must be issued no later than the next day after the payment is made, but no later than the moment the goods are transferred. Please note that this requirement does not apply to non-cash payments between legal entities and individual entrepreneurs.

It is not always convenient to pay by bank transfer, especially if you are a private entrepreneur or the founder of a small LLC. Cash payment is a delicate matter. Let us recall that in the middle of last year the legislator established a number of new restrictions on such calculations. Let's figure out what's what and how to act so as not to inadvertently break the law.

Normative base

The procedure for monetary settlements in Russia is regulated by the Central Bank. In 2013, this organization published the Directive “On Cash Payments,” which came into force on July 1, 2014. This act consists of seven points.

It should be immediately noted that the provisions of the Directive apply only to legal entities and individual entrepreneurs. They do not apply to any cash transactions between ordinary citizens. In addition, these rules do not apply in three more cases:

• for any settlements with the participation of the Central Bank;
• when conducting banking operations;
• when making customs payments.

The Central Bank's instruction contains two categories of restrictions when paying in cash for individual entrepreneurs and LLCs: by purpose and by amount.

Goal restrictions

Organizations and individual entrepreneurs can spend money from the cash register only for the following purposes:

• payment of wages and social contributions (provided for in the Labor Code);
• issuing money to employees on account (for example, for one-time payment for workers’ services);
• payment of insurance compensation to citizens who have entered into an appropriate agreement and paid insurance premiums in cash;
• expenses for any personal needs of an entrepreneur not directly related to his commercial activities;
• payment for goods, services, work performed by contractors (except for the purchase of securities that cannot be paid in cash “from the cash register”);
• moneyback – return of funds for goods of inadequate quality, work not performed and services not provided (or provided with poor quality);
• issuance of money during transactions by a bank payment agent (in accordance with the Federal Law “On the National Payment System”).

Please note: restrictions do not apply to credit (including microfinance) organizations. They have the right to spend cash from the cash register for any purpose.

In the Directive, the legislator introduced another important rule. Now individual entrepreneur and legal entity. Persons for some “cash” payments can use only the money that was deposited into the cash register after withdrawal from the bank account. Such calculations include:

• payments for the issuance or repayment of loans (or interest on loans);
• on intra-organizational activities;
• for conducting gambling.

What does this mean in practice? Let's say you needed to issue a loan to one of your employees. You can’t just take money out of the cash register and give it to the employee – you’ll have to take a roundabout route. The cash proceeds will need to be deposited at the bank, and then the loan amount will be received in cash (by check) from the same bank. Only after this the amount received can be given to the employee. Naturally, some percentage will “go” to the bank as a commission. Long, inconvenient and unprofitable - that is, quite in the style of the Central Bank.

Limit amount of settlements

The maximum cash payment amount has not changed. Now, as before 2014, it is limited to 100 thousand rubles under one contract. However, the new Directive of the Central Bank contains an important clarification: this limit on the amount is now relevant not only during the validity period of the agreement, but also after the expiration of this agreement.

Let’s imagine that the contract clearly defines its validity period. This period has successfully expired, but the buyer still has outstanding accounts payable. If previously it was possible to pay it in full immediately (regardless of the amount), now this can only be done if the amount does not exceed 100 thousand rubles. Otherwise, you will have to “split” payments under several contracts.

It is necessary to mention a few more important particular points.

There is one more nuance that is worth highlighting separately. The amount limit applies only to contracts where both parties are legal entities or individual entrepreneurs. If one party is an entrepreneur or LLC, and the other is an ordinary citizen (individual), then the restriction will not apply.

Let's return to the example of the lease agreement. If you rented premises for your office from an organization, you can pay in cash only if the total rental amount does not exceed 100 thousand rubles. If the lessor is an individual, then the amount can be any. The law allows you to pay him in cash at least a hundred, at least two hundred thousand. By the way, payment is possible not only in Russian, but in foreign currency.

"Cash" and individual entrepreneur

Most often, it is entrepreneurs who have to pay in cash. We found out what restrictions there are when paying in cash for individual entrepreneurs and LLCs, and now let’s summarize the results and create a complete picture.

1. Entrepreneurs can make cash payments with citizens, legal entities, and other individual entrepreneurs. At the same time, in settlements with companies and individual entrepreneurs, entrepreneurs should not exceed the mark of 100 thousand rubles per agreement.
2. If you are an individual entrepreneur, then the law gives you the right to pay customs duties without restrictions, issue wages or money to your employees on account. Cash payments from the public, of course, can also be accepted without taking into account any limits.
3. Since an individual entrepreneur is an individual. person, all his proceeds (including cash) automatically become personal funds. The individual entrepreneur can dispose of these funds at his own discretion. The purpose of their use does not necessarily have to be related to commercial activities and business needs.

There is no need to hand over the proceeds to the bank in advance. By the way, if an individual entrepreneur makes payments within 100 thousand per contract, you don’t have to open a bank account at all.

Penalty for non-compliance with restrictions

Exceeding the maximum of 100 thousand rubles in cash under one contract is punishable administratively. For violation of the procedure for working with cash, a fine is provided in accordance with the Code of Administrative Offenses. This fine is imposed both on the entire company as a whole, and on a specific official (responsible employee) in particular.

• the amount of the fine imposed on the organization is 40–50 thousand rubles;
• An amount of 4–5 thousand rubles is collected from the responsible employee.

In this case, the individual entrepreneur is classified as a responsible employee.

An organization can be held accountable only within two months from the date of violation. By the way, in some cases, not only the company (or individual entrepreneur) making the illegal cash payment bears responsibility, but also the legal entity. the person who accepts the money. The law does not clearly regulate the procedure for distributing responsibility, so the decision depends solely on the court.

What's the result?

So, when paying in cash, an entrepreneur or head of a company must:

• ensure that the total amount under the contract (and additional agreements, if any) does not exceed 100 thousand rubles;
• remember that when making payments to individuals, restrictions on the amount do not apply;
• know in which specific cases cash payments are generally allowed.

Also take into account those not entirely obvious nuances that are given in the lists above. Agree, it will be a shame to receive a fine for a trivial violation when making cash payments.

Responsibility for cash payments between legal entities arises if the limit on the amount of payment under one agreement is exceeded. The norms of the Code of Administrative Offenses of the Russian Federation also provide for liability for other violations of the procedure for working with cash. Read more about this in our article.

Exceeding the limit by legal entities and violating payment rules: statute of limitations for bringing to responsibility

Responsibility for exceeding the cash payment limit is provided for in Part 1 of Art. 15.1 of the Code of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation), together with a number of violations of the established procedure. This provision provides for liability for cash payments in excess of the established limit in the form of a fine. A fine for violation of cash payments can be imposed on both the official and the organization. Fines for violating the cash payment limit for legal entities have an upper limit of RUB 50,000.

Administrative cases regarding violations of cash payments are considered:

• tax authorities (part 1 of article 23.5 of the Code of Administrative Offenses of the Russian Federation);
• in rare cases - by courts (clause 1.1 of article 23.1 of the Code of Administrative Offenses of the Russian Federation).

The statute of limitations for bringing to administrative liability for violation of cash payments is 2 months (Article 4.5 of the Code of Administrative Offenses of the Russian Federation). In accordance with paragraph “b” of Part 1 of Art. 24.5 of the Code of Administrative Offenses of the Russian Federation after its completion, issuing a ruling on a fine is not allowed. Thus, it is impossible to hold accountable for violating the limit on cash payments beyond the deadline.

The statute of limitations for this violation must be counted starting from the next day after it was committed (clause 14 of the resolution of the Plenum of the RF Armed Forces “On some issues ..." dated March 24, 2005 No. 5, hereinafter referred to as resolution No. 5). If the fact of prosecution is discovered outside the term, the contested decision is subject to cancellation (see, for example, the resolution of the 9th AAC dated October 28, 2014 No. 09AP-42198/14) or the court excludes the relevant episodes from its reasoning (the resolution of the 13th AAC dated 03/03/2016 No. 13AP-1221/16).

Application of liability in the form of a fine to an official: who is responsible for the correct conduct of cash transactions in the organization

Based on paragraph 15 of Resolution No. 5, liability under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, both an organization and an official who is entrusted with the responsibility to ensure compliance with the established procedure can be involved simultaneously.

Responsibility for organizing accounting rests with the head of the organization in accordance with Art. 7 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ (hereinafter referred to as Law No. 402-FZ). Specific responsibilities for document preparation are contained in job descriptions approved by the manager and can be assigned to:

1. For officials specified in the regulations of the Central Bank of the Russian Federation (for example, chief accountant, cashier, clauses 4.2, 4.3 and other instructions No. 3210-u).
2. If there are no named positions on the staff - to the manager (clauses 4, 4.2 of instruction No. 3210-u).
3. For other officials, if indicated in the job description. As an example, we can cite the decision of the Leningrad Regional Court dated December 12, 2012 No. 7-721/2012: fine under Part 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation was applied to the territorial manager, whose duties, according to the job description, included control over the preparation of external and internal reporting.

IMPORTANT! In accordance with paragraph 26 of the resolution of the Plenum of the Armed Forces of the Russian Federation “On some issues ...” dated October 24, 2006 No. 18, if accounting is carried out by a third party, this circumstance cannot serve as a basis for releasing the head of the organization from administrative liability, since it is he who is responsible for proper accounting.

Violation of the cash payment limit

In accordance with Art. 9 of Law No. 402-FZ, each event of economic life is documented in a primary accounting document. The rules for handling cash are regulated by the instructions of the Central Bank of the Russian Federation “On cash payments” dated 10/07/2013 No. 3073-U (hereinafter referred to as instruction No. 3073-u) and “On the procedure for conducting cash transactions...” dated 03/11/2014 No. 3210-U ( hereinafter referred to as instruction No. 3210-y).

Carrying out a settlement transaction in cash is limited to the amount established by clause 6 of Directive No. 3073-u: 100,000 rubles. or the equivalent of this amount in another currency under one contract. At the same time, the law does not prohibit carrying out several settlements between the same persons under different agreements for a total of a larger amount, provided that:

• for each of the agreements, cash payments do not exceed 100,000 rubles;
• each of the contracts has an independent subject, i.e., at a minimum, it allows you to determine the name and quantity of the goods in accordance with clause 3 of Art. 455 of the Civil Code of the Russian Federation.

For example, in one of the cases, a situation arose when settlements were carried out between the same persons within one day under different agreements, the total amount exceeding the established limit. The court canceled the decision to hold the organization liable (see resolution of the 20th AAS dated January 20, 2016 No. 20AP-7487/15).

According to Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, it is possible to be held accountable for other violations when handling cash.

Non-receipt of funds

One of the most common violations in practice is the failure to post money to the cash register - a violation of clause 4.6 of Directive No. 3210-U.

One of the evidence of this violation may be a test purchase act issued by the tax authorities when checking the use of cash register systems. In such a situation, non-receipt may result in the fact that when issuing a cash receipt to the buyer, there is no relevant information about the transaction in the organization’s documents (see Resolution of the 9th AAS dated October 22, 2015 No. 09AP-41654/15). The argument that the procurement act is one of the operational-search activities is rejected by the arbitration courts on the basis of clause 19 of the resolution of the Plenum of the RF Armed Forces “On some issues...” dated October 24, 2006 No. 18, which refers to the admissibility of the procurement act as evidence .

The resolution of the Supreme Court of the Russian Federation dated February 17, 2015 No. 301-AD14-6145 in case No. A29-1732/2014 states that the failure to reflect cash proceeds received on the same day in the cash book in itself indicates that cash was not received at the cash desk.

The absence of a cash book also forms part of the non-receipt of funds (Resolution of the 11th AAS dated March 24, 2016 No. 11AP-400/16). Most often, this violation is recorded in separate divisions, which are also required to maintain cash books, despite the absence of a direct rule indicating this (see also resolution of the 14th AAS dated January 18, 2016 No. 14AP-9902/15).

Violation of the procedure for storing available funds and exceeding the cash limit

Spending funds received at the cash desk for purposes not specified in paragraph 2 of instruction No. 3073, instead of depositing them into a current account, is a violation of the storage procedure, since instead of leaving money in the cash register, they are spent on unintended purposes (resolution of the 3rd AAS dated March 22, 2016 No. 03AP-736/16).

The accumulation of cash in the cash register in excess of the limit occurs when funds in an amount exceeding the cash balance limit established in the organization (clause 2 of instruction No. 3210-U) are not deposited into the current account at the end of the working day.

If a limit is not established in numerical terms, it is considered zero. Accordingly, all cash must be kept in a current account, otherwise there is a violation of the limit (Resolution of the 1st AAS dated December 11, 2015 No. 01AP-7731/15).

Appealing a decision to impose a fine

Powers to draw up protocols and issue decisions on bringing to justice under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation are assigned to the tax authorities (Article 23.5 of the Code of Administrative Offenses of the Russian Federation).

Decisions can be appealed administratively and judicially. In the arbitration court, such cases are considered through summary proceedings, since the maximum fine for them is 50,000 rubles. for organizations (individual entrepreneurs are liable equally with officials, Article 2.4 of the Code of Administrative Offenses of the Russian Federation). In this regard, the application must present maximum argumentation without relying on holding in-person court hearings.

Appeals against decisions on the merits are limited to the appellate instance, since in accordance with Part 5.1 of Art. 211 of the Arbitration Procedure Code of the Russian Federation when imposing a fine of less than 100,000 rubles. review in the cassation instance is possible only on the grounds provided for in Part 4 of Art. 288 of the Arbitration Procedure Code of the Russian Federation (based on the presence of procedural violations). No substantive review is carried out. This is stated, for example, in the resolution of the Supreme Court of the Supreme Soviet of February 15, 2016 No. F02-467/16 in case No. A78-11041/2015.

So, the Code of Administrative Offenses of the Russian Federation provides for sanctions for a number of violations when working with cash: exceeding the maximum payment amount during settlements, violating the storage procedure and the cash balance limit, failure to receive cash amounts. In all of the above cases, the measure of liability is applied by the tax authorities. When appealing decisions, it is necessary to take into account the features of simplified arbitration proceedings, as well as the limited possibilities of the cassation procedure for this category of cases.

Making cashless payments is quite convenient and relatively fast. This does not require additional time spent on preparing banknotes, their design and other features of working with cash. But in the process of work of small entrepreneurs, individual entrepreneurs, situations very often arise when it is unprofitable to transfer funds by bank transfer. This is due both to the transaction amounts and to the counterparties to whom the payment is made. Therefore, in such cases, it is better to choose cash payment for individual entrepreneurs. 2019 was no exception when it comes to conducting this type of relationship. Each individual entrepreneur who plans to carry out this type of calculation must be guided by the limits established by the regulations of the Russian Federation, as well as the rules for their implementation, including withdrawals from accounts.

Basics of Cash Payments

The legislation of the Russian Federation does not prohibit settlements between individual entrepreneurs and legal entities or individuals in cash. This norm is presented in Article 861 of the Civil Code of the Russian Federation. In addition, all cash payments between individual entrepreneurs and LLCs or other legal entities are regulated by the Central Bank of Russia, which issued Decree No. 3073-U under the title, which indicates its essence, “On the provision of cash payments” on 10/07/2013. Its norms are also valid in 2019. It includes several points that define the relationship between individual entrepreneurs, LLCs, as well as other individuals, in the process of making cash payments.

But there are exceptions that do not fall under the control of the Central Bank, namely:

• calculations, one of the parties to which is the Central Bank itself;
• when settlements are carried out to ensure banking operations;
• when paying customs duties;
• making wage payments, as well as other social payments;
• issuance of funds to individual entrepreneurs' employees on account;
• withdrawal of cash by an entrepreneur from his account for personal purposes that do not relate to business activities.

Any settlements that an individual entrepreneur makes with individuals are not subject to control. But at the same time, payments between an entrepreneur and an LLC cannot exceed the amount of 100 thousand rubles under one agreement. This rule has been in effect for several years and will continue to be relevant today.

Restrictions on cash payments

That is, the Decree, which controls this area of ​​payments, introduces a system of restrictions on the use of cash during payments between businessmen:

• by amount;
• according to the purpose of payment.

Amount limit

If we talk about the amount, it has already been said that in this option, an individual entrepreneur can carry out any settlements between LLCs or other forms of legal entities, without exceeding the 100 thousand threshold under one agreement.

There are several features of this limit:

• the validity period of the restriction is not determined by the precise period of validity of the contract, but has permanent force in relation to a specific contract;
• All parties to the relationship must adhere to the limit, namely the agreement under which this settlement limit is established;
• You need to be careful when signing the lease agreement, as well as specifying the terms of payment in it. It often happens that real estate is rented out for a long period. This situation leads to the fact that the total payment amount is quite large. Some landlords require payment for the entire rental period. But in this case, the Central Bank limits must also be met. Therefore, if an individual entrepreneur needs to use real estate for a long period, then several contracts will have to be signed in which the cash settlement amount will not exceed 100 thousand rubles;
• Do not confuse the limit on the amount per contract with the daily limit. Throughout the day, an individual entrepreneur can pay with dozens of different partners, including in cash, for any amount in general. The main thing is that under one agreement, payment is only 100 thousand rubles.
• if the contract amount is already set at the maximum limit established for cash payment in the contract between the individual entrepreneur and the LLC, then the settlement of additional obligations, such as a fine for a penalty, a penalty or others, cannot be paid. To do this, you will have to draw up another agreement between them or take this possibility into account initially.

In case of non-compliance with the cash payment limit between individual entrepreneurs and LLCs or other legal entities, if this fact is discovered, they will be subject to a fine of 4 to 5 thousand rubles. This norm is specified in Art. 15.1 Code of Administrative Offenses of Russia.

When making cash payments in 2019, an individual entrepreneur must also remember that the purposes to which the money will be sent must also be within the framework of regulations:

• payments to hired employees, which are provided for by the Labor Code of the Russian Federation;
• accountable money that is provided to pay for the employee’s services;
• calculations for insurance compensations;
• personal expenses of individual entrepreneurs that are outside the business;
• settlement between contractors for goods or services provided to them;
• moneyback – refund of money to customers for goods that do not meet the declared quality;
• conducting banking operations.

In addition, the Decree identifies a list of types of individual entrepreneur activities that can be paid only after cash is deposited into the cash register and withdrawn from a bank account:

• all payments related to the processing or repayment of a loan;
• intra-organizational work;
• gambling.

This rule leads to the loss of a certain amount of commission at the bank, which is established by the tariffs for cash withdrawals from the account, but will save thousands on fines for failure to comply with the Central Bank Decree.

Video about limiting: an accountant’s opinion

All transactions that are associated with cash payments between individual entrepreneurs, as well as LLCs or other legal entities, in any case, must be subject to accounting and carried out in accordance with the norms of the legislation of the Russian Federation.

There are several methods for making cash payments:

• using cash register and cash register equipment.
• using BSO, strict reporting forms, which are used instead of cash receipts. But their issuance is allowed only by those individual entrepreneurs who provide services to the population. The BSO itself does not have a strict form, but only a list of details that must be indicated in it. An entrepreneur independently creates his own strict reporting form for use in his business. It is worth noting that they must be developed exclusively in specialized programs and printed using a typographic method. It is prohibited to create BSOs in standard applications.
• without the use of cash register and any documents, which is allowed in exceptional cases for individual entrepreneurs in accordance with the list of clause 2 of article 2 of 54-FZ. These are entrepreneurs who have a special specificity of activity, and are also located in practically inaccessible places.
• without using cash register, which is allowed by individual entrepreneurs who are on UTII or the patent taxation system. They are allowed to issue their clients receipts with all the details of the entrepreneur when paying in cash.

It is these methods that individual entrepreneurs have the right to use to accept cash when making payments to their clients.

Contract limits

It is worth noting that for individual entrepreneurs who fit into the limit of 100 thousand rubles under contracts with individual entrepreneurs, LLCs and other legal entities, they may not open a bank account. But still, if an entrepreneur has daily settlements under several contracts for significant amounts, then it is better to use non-cash payments.

Features of limits on cash payments in 2019 by agreement:

• under an additional agreement - this document is an addition to the main agreement, that is, the option to conclude additional agreements for the entire amount is not allowed. Such actions will be accompanied by the imposition of an administrative fine.
• under similar contracts, which involves opening several identical contracts for operations that require settlement of more than 100 thousand rubles, that is, splitting the amount. In this case, the control authorities also have the right to impose a fine. But there is a way out, which involves drawing up several contracts in one direction, but indicating different characteristics. For example, quantity, volume, delivery times and others. In addition, if there is a need to formalize such contracts, then it is better to carry out calculations for each of them in different periods, so as not to arouse suspicion and such actions do not lead employees of control authorities to the need for inspection.
• without concluding an agreement, which requires the work of an individual entrepreneur, as well as cash payments on invoices and after the actual shipment of goods. The legislation of the Russian Federation in this version suggests a limit of 100 thousand rubles for each invoice.
• For long-term contracts, despite the validity period of the document, the limit is set in the amount specified by the norms of the Decree of the Central Bank. That is, even if the agreement is signed for several years, its amount cannot exceed 100 thousand rubles.

It is quite difficult to bypass the system, so indeed, when there is a need for frequent settlements with counterparties, the total amount of which exceeds 100 thousand rubles, then opening a bank account and transferring funds through it will be much easier and more reliable.

In any case, all types of transactions must be supported by a document, therefore, in the case of a large number of contracts for cash payments, you will have to spend a lot of time on paperwork, which are automated for non-cash payments.

In addition, some cash payments require mandatory crediting to an account at a banking institution in order to later withdraw and pay. This situation once again confirms that cash should be used only within limits. If the entrepreneur is a large one, then even with a withdrawal fee it will be more profitable for him to open an account and work by bank transfer.

Cash payments may not apply to all transactions. Therefore, you will have to open a bank account.

In all cases of violation, the individual entrepreneur acts as a responsible person who is assigned responsibility, as well as a fine of 4 to 5 thousand rubles. Moreover, it does not depend on the amount of transfer. The scope of fines in 2019 is clearly indicated. Their step is not so large, so for those who carry out small transactions with cash without adhering to the limit norms, it will be very unpleasant to pay this amount to the country’s budget due to the small amounts of contracts.

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Any economic activity that is carried out cannot do without various financial transactions related to settlements, both between business entities and between individuals. Carrying out such calculations is clearly regulated by current legislation, and there is a certain limit. In order to find out what the payment limit is between a legal entity and an individual, you must read this publication.

Participants in settlements

It's no secret that payments are required for the purchase of various goods, services and works. Participants in such transactions are legal entities, individuals, and individual entrepreneurs. They can make mutual settlements with each other in national and foreign currencies. Government bodies, which are called upon to monitor the correct payment of taxes, in order to ensure that tax evasion is minimal, set various restrictions. They are expressed in various restrictions.

It is important to know that various government bodies are also involved in settlements and are classified as legal entities, despite their specific position. But if you look closely at the procedure for various settlements between them and individuals, you can understand that they all go through only banks that are selected through a special tender procedure.
There are two ways of such mutual settlements:

• carrying out cash payments;
• conducting non-cash payments.

In the first case, the transfer of funds occurs through the cash register, or from hand to hand. In the second case, offsets are carried out through the banking system, by electronic payments, or by payment through banking institutions.

Business entities include individual entrepreneurs and legal entities.

Calculation Limitations

The Central Bank of our country has established some payment restrictions. For 2019 they amount to 100,000 rubles. This is caused by limiting the circulation of cash, and thereby monitoring all financial transactions that occur between legal entities, individual entrepreneurs and individuals. These calculation limitations are caused by two important factors:

• so that such mutual settlements do not go into the shadows, and various taxes and fees are paid from them;
• to limit the circulation of so-called “black” cash.

Such payment restrictions were introduced back in the late nineties, but the rate on them in the amount of 100,000 rubles was also left for 2019.

It is important to know that between some legal entities, in order to avoid the above restriction, several agreements are concluded under which the amount exceeding the established limit is divided into several parts that do not exceed 100,000 thousand. Such mutual settlements are risky and can lead to the imposition of various financial sanctions by the tax authorities, and it will be difficult to prove your case even in court. In 2019, the amount of penalties for such violations is significant.

It is important to know that entrepreneurs are at risk of violating these rules. This is due to the fact that in the market they can act not only as subjects of economic activity, but also as ordinary citizens who buy various goods for their needs, order services and work for their own benefit.

In order not to cross the line between a simple buyer and an entrepreneur, it is necessary to strictly follow the various instructions and other recommendations given by government bodies supervising tax legislation. You can even seek legal assistance and attract qualified lawyers who can subsequently protect you from various penalties.

An individual entrepreneur is a business entity and participates in various business transactions on an equal basis with legal entities. They have the right to open their own bank accounts, keep a cash book, that is, have a cash register, and of course carry out mutual settlements as with individuals. person and legal entity. By the nature of its activities, an individual entrepreneur has a dual legal status, due to the fact that he can act as an individual and as a subject of economic activity. An individual is not a participant in economic activity and acts only as a consumer of various services, which also includes the purchase of goods and various works. From this we can come to the conclusion that the features of mutual settlements between individual entrepreneurs and individuals will be as follows:

• between an individual entity and an individual entrepreneur, mutual settlements will take place only in cash, this does not contradict the rules established for 2019;
• such payment can be made either by paying in cash or through banking institutions, through a plastic card.

When making payments between an individual and an individual entrepreneur in cash, in accordance with the requirements established for 2019, financial funds must be received at the cash desk, and then capitalized by the individual entrepreneur by entering them into the report to determine the tax base. If payment in money between an individual and an individual entrepreneur occurs through a bank card, then the funds are accumulated in the entrepreneur’s bank account and are also entered into the report for subsequent taxation.

It is important to know that there are no restrictions (limits) between the conduct of mutual settlements between an individual and an individual entrepreneur.

In order to answer this question, it is necessary to understand that legal participants in economic relations do not have the same privileges as entrepreneurs, and all their financial transactions must go through a financial report. In this case, if entrepreneurs are not required to have bank accounts, then legal entities are required to have them.

Individuals, on the contrary, are not subject to any limit related to restrictions on cash transactions. From this we can come to the conclusion that, as in the case of individual entrepreneurs, mutual settlements between an individual and a legal entity are not subject to restrictions (limit). The state has not established any additional limits for such operations for 2019. Such mutual settlements between individuals and legal entities can take place according to the following algorithm:

• for cash payments, when payment is made in cash to the cash desk of a legal entity;
• for non-cash payments, when payment is made through a bank account, and the funds immediately go to the legal entity’s account.

As in the case of individual entrepreneurs, there is no limit on settlements between such entities for 2019.

As stated above, legal entities and individual entrepreneurs act as subjects of economic activity, therefore the rule on setting limits on mutual settlements between them applies in full. For 2019, the amount of 100,000 remained unchanged. It follows from this that when carrying out various economic activities in which the subjects are legal entities and individual entrepreneurs, the limit amount of cash with which they can pay each other should not exceed 100,000 rubles. Such calculations can occur as follows:

• up to 100,000 rubles, when money is transferred in cash to the cash desk and then transferred to a special bank account of a legal entity or individual entrepreneur;
• if the amount exceeds more than 100 thousand rubles, then all mutual settlements between these entities should occur only through bank accounts, because a limit begins to apply.

Which calculations are not subject to the limit rule?

There are business transactions that cannot be carried out through bank accounts, so the central bank has established some rules that allow you to increase the amount of cash, bypassing the rules for settlement limits between business entities. This may be in the following cases, which are set for 2019:

• when wages are paid to employees of a legal entity or individual entrepreneur;
• in the case of making various payments and charges that are of a social nature, which may include payment for hospital and other expenses;
• when a legal entity issues funds under a special report, for example in the form of travel allowances;
• There is a separate column for individual entrepreneurs, since the limit does not apply to the expenditure of funds that will be spent on the personal needs of a businessman, under one condition, if this payment is not used to carry out his commercial activities.

You need to understand that all the risks associated with violating the rules on the limit are borne not only by various enterprises, but by businessmen who are individual entrepreneurs. If we analyze the imposition of penalties for limit violations, we can see that entrepreneurs also paid a large amount of money in the form of fines.

This rule has been retained for 2019.

From a legal point of view, an assignment agreement provides for a legal transaction related to the fact that the debt of a legal or individual person, as well as an individual entrepreneur (debtor), is transferred by one business entity (creditor) to another. There is nothing complicated in the legal procedure for transferring debt; it is enough to draw up a special agreement, but from a financial point of view, such legal relations are also subject to a limit. The procedure for transferring debt under an assignment agreement is as follows:

• between the old and new creditor, a special agreement is signed for the assignment of the right to claim the debt to the new creditor;
• after this, the debtor is notified in writing of the transfer of the debt, and from that moment the new creditor has a legal basis to claim the debt.

The debt itself can be expressed in monetary or material equivalent, but from an accounting point of view, any thing that acts as a debt must be converted into a monetary equivalent, that is, have a value. Based on this, we can say that the debt is necessarily subject to the settlement limit established by the Central Bank of Russia.

It follows from this that when the debtor decides to pay off a debt that exceeds the amount of 100,000 rubles, then the money must necessarily go through the current account or cash register of an individual entrepreneur and a legal entity. If, on the contrary, the amount of the debt is less than the above amount, then it can be paid in cash, with its mandatory capitalization.

It is important to know that if the debt is paid by an individual, there are no restrictions, and any amount can be transferred in cash to the cash desk of an enterprise or individual entrepreneur. Such agreements are typical for various loan agreements, in which ordinary citizens act as debtors, and collection companies become creditors.

These rules for debt payment also remained in 2019.

Speaking about the introduced restrictions on cash payments between various business entities, we can come to the conclusion that they do not apply to relations between them and individuals. This is due to the fact that citizens, if they are not individual entrepreneurs, or, being individual entrepreneurs, act as ordinary citizens, are not subjects of entrepreneurial activity.

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