Cash proceeds can be spent for strictly defined purposes. The fee “for disobedience” is a fine during inspection.

We recommend the express course of Kontur.School "". The training will help you put your documents in order when working with cash register systems, including when using online cash registers, and work correctly with the cash limit. You will be able to establish error-free operation of cash registers and strict reporting forms, and draw up a local regulatory act on cash discipline that will help you pass inspections without fines.

How to manage cash proceeds?

The procedure for cash payments is regulated by Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U. Paragraph 4 of this document lists the purposes for which cash proceeds can be spent. This list is limited.

What can you spend cash on:

• for issuing wages, scholarships, benefits, and funds to employees for reporting purposes;
• to pay suppliers and customers for goods (except for securities), works, services (except for real estate rental);
• to return funds to buyers of goods, works, services paid in cash.

The limit for cash payments under one agreement is RUB 100,000. This restriction does not apply to settlements with individuals, with the exception of individual entrepreneurs. For example, you, as a legal entity, are making payments to an individual entrepreneur - in this case, observe the cash payment limit of 100,000 rubles.

What you should not spend cash on:

• for real estate rental;
• for transactions with securities;
• for gambling;
• for issuance and repayment of loans.

Penalty for spending cash proceeds

If you spent the proceeds for unauthorized purposes, and the tax authorities revealed this during an audit, the company may be fined under Art. 15.1 Code of Administrative Offenses of the Russian Federation (fine up to 50,000 rubles).

Proceeds from the sale of goods, works, and services may only be spent on the following purposes:

• employee salaries, benefits and other social expenses;
• payment for goods (except for securities), works, services;
• personal needs of the entrepreneur;
• refund of money for goods, work, services that the buyer paid in cash;
• issuing money on account to employees.

When paying for goods, work, and services in cash, do not forget about the limit on settlements with other companies and businessmen. Under one agreement, you have the right to pay in cash no more than 100,000 rubles. If you pay more, you will be fined from 4,000 rubles to 5,000 rubles.

But you can buy goods, works, and services for cash from citizens for amounts exceeding 100,000 rubles. Also, the limit does not need to be observed when you take money from the cash register for personal needs, give employees wages, benefits or funds on account (to pay for business trips, business expenses).

Cash proceeds cannot be spent for purposes not provided for by the Central Bank. For example, it is not allowed to issue cash dividends or return the cost of goods that customers paid into a bank account.

You also have the right to issue a cash loan, pay interest, rent of real estate, and securities. But such amounts cannot be paid in cash. First, withdraw money from your bank account. And only after that give out cash from the cash register.

It is better to pay other business expenses by bank transfer from a bank account. Moreover, an individual entrepreneur has the right not to open a current account. And pay expenses from a personal bank account.

Issuing money from the entrepreneur's cash register

Individual entrepreneur I.A. Petrov is engaged in retail trade. The businessman did not set a cash limit. Therefore, the individual entrepreneur does not hand over cash proceeds to the bank.

At the end of the working day on September 5, 2016, the businessman’s cash register showed proceeds from the sale of goods as 250,000 rubles. The entrepreneur spent money from the cash register like this:

• 150,000 ₽ - for wages to sellers;
• 18,000 ₽ - to pay for office supplies;
• 75,000 ₽ - for personal needs.

The entrepreneur left the remaining 7,000 ₽ (250,000 ₽ – 150,000 ₽ – 18,000 ₽ – 75,000 ₽) at the cash desk.

What does an individual entrepreneur face for unauthorized cash expenses?

The law does not provide for a fine for a businessman spending cash proceeds for prohibited purposes. But tax authorities sometimes try to punish for such a violation under Article 15.1 of the Code of Administrative Offenses of the Russian Federation. There is an administrative fine for the following cash violations:

• cash payments with other companies in excess of the permitted 100,000 rubles;
• failure to receive money to the cash register;
• violation of the procedure for storing cash;
• exceeding the cash limit.

The fine for such errors for individual entrepreneurs ranges from 4,000 rubles to 5,000 rubles.

But no fine has been imposed for inappropriate expenses from the cash register. At the same time, tax officials sometimes managed to defend the fine for such a violation in court. Thus, in the resolution of the Federal Antimonopoly Service of the West Siberian District dated May 27, 2010 No. A03-14966/2009, the judges agreed with the tax authorities that the seller can be fined under Article 15.1 of the Code of Administrative Offenses of the Russian Federation for paying in cash unauthorized expenses.

In judicial practice, there are cases in which inspectors have proven that as a result of prohibited expenses, the company exceeded the cash limit. In the case, the inspectors presented the following arguments. As a result of the fact that the seller spent money for prohibited purposes, the balance in the cash register at the end of the day became different. And if the amount of prohibited expenses is added to the balance of money, then the seller violates the cash limit. And for exceeding the limit, a fine is directly provided for in Article 15.1 of the Code of Administrative Offenses of the Russian Federation. An example of a case in which the judges agreed with the tax inspectors is the resolution of the Federal Antimonopoly Service of the Volga District dated April 21, 2009 No. A57-23412/2008.

Small businesses, including entrepreneurs, have the right not to set a cash limit. This means that businessmen can keep any amount of cash in the cash register without handing it over to the bank. The merchant’s refusal to waive the cash register limit must be formalized in the order. If the individual entrepreneur has set a limit, then exceeding it will result in a fine of 4,000 rubles to 5,000 rubles.

But, fortunately, there are few court cases in favor of inspectors. And here is an example of a case in favor of business - the resolution of the Ninth Arbitration Court of Appeal dated January 22, 2013 No. A40-97533/12-17-949. The judges agreed with the seller that there was no penalty for wasted cash expenses.

Do not forget that an administrative fine has a statute of limitations of two months. If more than two months have passed since the date of the violation, tax authorities do not have the right to issue a fine.

But, in order to completely avoid conflicts with tax inspectors, it is easier to pay expenses by bank transfer. If you need to pay prohibited expenses in cash, then use other sources of income rather than proceeds. After all, the ban on cash expenses applies only to revenue. Let's talk about this payment method in more detail.

How else to pay expenses from the cash register

Entrepreneurs have the right to deposit personal funds in the cash register in any amount. These funds can be spent in business. Moreover, personal funds do not count as revenue, so they can be spent for any purpose. The Central Bank has not established any restrictions on paying expenses not from revenue.

But, of course, we must comply with the requirements for the limit of settlements with other organizations and businessmen - 100,000 rubles.

Another source of cash is received loans and credits. These amounts are also not included in revenue. Therefore, you have the right to spend cash loans and credits for any purpose. The judges also confirm that the ban on cash spending only applies to revenue.

It will be necessary to pay expenses not from revenue, but from other sources, if the individual entrepreneur cannot transfer money by bank transfer. This happens when an entrepreneur’s bank accounts are blocked. In this case, bankers will not open a new account either as an individual or as a merchant.

But so that tax authorities do not ask questions, it is necessary to separate revenue and other cash receipts in the documents. And there are several options on how to arrange this. If a merchant maintains cash documents in the usual manner, then issue a cash receipt order for the amount deposited. In the “Base” line, enter: “personal funds of an individual entrepreneur have been contributed.” You will find a sample receipt below.

It’s another matter if the individual entrepreneur refused to use cash documents in his work. This right is provided for in paragraph 4.1 of the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U. In this case, it makes sense to draw up a certificate stating that the cash desk receives other funds rather than revenue. Also, prepare a certificate about the source of payment for expenses when you issue money from the cash register. If you pay expenses on the day the money is received at the cash desk, then fill out a general document (sample below).

Three main tips:

1. Spend cash proceeds only on expenses that the Central Bank allows. Otherwise, tax officials will try to fine you for violating cash discipline.
2. Any amount from the cash register can be transferred to the entrepreneur’s account or withdrawn for his personal needs.
3. Restrictions on out-of-pocket expenses apply only to payments from proceeds. Cash from other sources can be spent for any purpose.

Many accountants ask where cash proceeds can be spent, for what purposes can it be spent? For example, can cash proceeds be used to pay rent or pay off rent? In our article, we told you where you can spend your cash proceeds in 2019.

Directive of the Central Bank dated October 7, 2013 No. 3073-U “On cash payments” establishes the rules for spending cash in the Russian Federation. Let us note that cash proceeds are proceeds from the sale of goods, works and services received by the cash desk of an organization or entrepreneur and into their accounts.

For what purposes can/cannot cash proceeds be spent in 2019?

Below is a table that lists the purposes for which you can and cannot spend cash:

Goals	Calculation rules
Purposes for which cash proceeds from the cash register can be spent	Issuance of salaries (other payments) Payment of scholarships Travel expenses Payment for goods (except for securities), works, services Transfer of insurance compensation Payment of amounts for previously paid and returned goods, uncompleted work, unrendered services Payment for personal (consumer) needs of an entrepreneur not related to his business activities Paying employees money on account Issuance of cash when carrying out transactions by a bank payment agent
What you should not spend cash from the cash register on	Property rental Issuance and repayment of loans (interest on them) Transactions with securities Organization and conduct of gambling
Limit of cash payments between legal entities and legal entities, individual entrepreneurs and individual entrepreneurs, legal entities and individual entrepreneurs	100,000 rub. - in relation to payments under one agreement. Limit of 100,000 rubles. works both during the contract period and after the contract period ends. The limit does not apply to the issuance of amounts to employees on account, payment of wages (other social benefits) and the spending of money by entrepreneurs on personal (consumer) needs, as well as to settlements between legal entities and individual entrepreneurs with individuals

Restrictions on spending cash proceeds

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

Example 1. How to record the issuance and repayment of a loan, as well as payment for real estate rental in cash LLC "Success" applies the simplified tax system. In June 2019, the following business transactions were carried out: All funds were previously withdrawn from the current account. Let's see how these operations are reflected in accounting: DEBIT 50 CREDIT 51 60,000 rub. - money has been received from the current account to pay the rent; DEBIT 76 CREDIT 50 60,000 rub. - the amount of rent from the cash register was given to the lessor's representative; DEBIT 50 CREDIT 51 20,000 rub. - funds from the current account were received at the cash desk for the issuance of a loan to a company employee; DEBIT 73 subaccount “Settlements on loans granted” CREDIT 50 20,000 rub. - an interest-free loan was provided to employee A.E. Ermolaev; DEBIT 50 CREDIT 51 60,000 rub. - amounts from the current account were received at the cash desk to repay the loan received from Riga LLC; DEBIT 66 CREDIT 50 60,000 rub. - the debt under the loan agreement concluded with Riga LLC was repaid.

List of purposes for which money can be given out from the cash register

List of purposes for which cash can be spent: issuing salaries and other payments to employees, scholarships, travel allowances, insurance benefits, payment for goods, works and services.

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

1. payment for personal needs of the entrepreneur not related to business activities.
2. issuing money to employees on account.

Example 2. How an entrepreneur can spend money from the cash register for personal needs Individual entrepreneur L.D. Barsukov works using simplified language. A businessman decided to buy a car for personal use. Can he pay for the car using cash proceeds received from activities on the simplified tax system? Yes, a businessman can spend cash from the cash register for his own needs, including buying a car. This right is guaranteed to him by paragraph 1 of Article 861 of the Civil Code of the Russian Federation, which states that businessmen, as owners, can withdraw funds, including cash proceeds, for their needs without restrictions. In addition, this possibility is provided for in paragraph 6 of clause 6 of Directive No. 3073-U. When withdrawing funds from the cash register, the merchant needs to issue a cash receipt order for himself. The wording may be: “Transferring income from current activities to the entrepreneur” or “Issuing funds to the entrepreneur for personal needs.” Since this is not a car for business, the entrepreneur L.D. must report the amounts spent. Barsukov doesn't need it. The cost of the car is also not reflected in tax accounting under the simplified tax system.

Limits on cash payments between legal entities, as well as between individual entrepreneurs

The maximum amount of cash payments is RUB 100,000. under one contract.

This cash payment limit applies to settlements between firms, organizations and individual entrepreneurs, as well as only between individual entrepreneurs. It will continue to operate under the same contract even after the contract expires. For example, a tenant company’s lease agreement has expired, it has vacated the premises, but it has a debt to the landlord. So, even after the expiration of this agreement, the company will be able to repay the debt in cash only within 100,000 rubles.

In addition, the limit is 100,000 rubles. It does not need to be used for issuing funds to employees on account, paying wages and other social benefits, as well as for spending money on personal (consumer) needs by entrepreneurs.

Example 3. How can an employee spend accountable amounts? Vika LLC applies the simplified tax system. In June 2019, the company gave the employee 300,000 rubles on account. Does he need to comply with the limit - 100,000 rubles? when spending accountable funds? The answer to the question depends on what purposes the employee will spend the money received on. If, using these amounts, he pays for services rendered to him personally (for example, during a business trip), then the limit is 100,000 rubles. no need to comply. And if the employee pays with accountable amounts under contracts concluded on behalf of the company with other legal entities or entrepreneurs, then the limit is 100,000 rubles. should be taken into account within the limits of settlements under one contract (letter of the Bank of Russia dated December 4, 2007 No. 190-T).

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In order to understand the concept of “cash discipline”, you first need to understand the difference between the terms “Cash register” and “Cash desk”:

Cash register (KKM, KKT) is a device necessary for receiving funds from your clients. There can be any number of such devices and each of them must have its own reporting documents.

Enterprise cash desk (operating cash desk) is a collection all cash transactions(reception, storage, delivery). The cash register receives revenue received, including from the cash register. All cash expenses related to the activities of the enterprise are made from the cash desk and money is handed over to collectors for further transfer to the bank. The cash register can be a separate room, a safe in the room, or even a drawer in the desk.

So, all cash transactions must be accompanied by the execution of cash documents, which is usually meant by compliance with cash discipline.

Cash discipline– this is a set of rules that must be followed when carrying out operations related to the receipt, issuance and storage of cash (cash transactions).

The basic rules of cash discipline are:

Who must comply

The need to maintain cash discipline does not depend on the presence of a cash register or the chosen taxation system.

How is the cash balance limit calculated?

The procedure for calculating the cash balance limit is presented in the appendix to the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U.

According to it, in 2019 the cash balance limit can be calculated in one of two ways:

Option 1. Calculation based on the volume of cash receipts at the cash desk

L = V / P x N c

L

V– the volume of cash receipts for goods sold, work performed, services rendered for the billing period in rubles (newly created individual entrepreneurs and organizations indicate the expected volume of receipts).

P– the calculation period for which the volume of cash receipts is taken into account (when determining it, you can take any period of time, for example, the month in which the peak volumes of cash receipts occurred). The billing period must be no more than 92 working days

Nc– the period of time between the day on which cash was received and the day the money was deposited at the bank. This period should not exceed 7 working days, and in the absence of a bank in the locality - 14 working days. For example, if money is deposited at the bank once every 3 working days, then N c = 3. When determining N c, the location, organizational structure, specifics of the activity (seasonality, working hours, etc.) can be taken into account.

Calculation example. LLC "Company" is engaged in retail trade. The management of the organization decided to set a cash balance limit for 2019, taking December 2018 as the billing period. In December, the company worked for 21 days and received cash proceeds in the amount of 357,000 rubles. At the same time, the cashier of the organization handed over the proceeds to the bank once every 2 days. The cash balance limit in this case will be equal to: 34,000 rub.(RUB 357,000 / 21 days x 2 days).

Option 2. Calculation based on the volume of cash dispensed from the cash register

This method is usually used by individual entrepreneurs and organizations that do not receive cash in the course of their activities, but periodically withdraw money from the bank (for example, to pay their suppliers).

In this case, the formula applies:

L = R / P x N n

L– cash balance limit in rubles;

R– the volume of cash issued for the billing period in rubles (with the exception of amounts intended for payment of wages, scholarships and other transfers to employees). Newly created individual entrepreneurs and organizations indicate the expected volume of cash disbursements;

P– the billing period for which the volume of cash withdrawals is taken into account (when determining it, you can take any period of time, for example, the month in which there were the highest volumes of cash withdrawals). The billing period must be no more than 92 working days, and its minimum value can be any.

Nn– the period of time between the days of receiving money from the bank (with the exception of amounts intended for payment of wages, scholarships and other payments to employees). This period should not exceed 7 working days, and in the absence of a bank in the locality - 14 working days. For example, if money is withdrawn from a bank once every 3 business days, then N n = 3.

Calculation example. LLC "Company" is engaged in retail trade. The company does not accept cash proceeds; buyers pay through the bank. However, from time to time the company withdraws cash from the bank to pay suppliers. The management of the organization decided to set a cash balance limit for 2019, taking December 2018 as the billing period.

In December, the company worked for 21 days and received cash from the bank in the amount of 455,700 rubles. At the same time, the cashier of the organization received cash from the bank once every 4 days. Salaries were not issued from the cash register. The balance limit in this case will be equal to: RUB 86,800(RUB 455,700 / 21 days x 4 days).

Order for setting a cash limit

After you calculate the cash balance limit for the cash register, you must issue an internal order approving the limit amount. In the order, you can indicate the validity period of the limit, for example, 2019 (sample order).

The law does not provide for the obligation to reset the limit every year, so if the validity period is not specified in the order, then the established indicators can be applied both in 2019 and further until you issue a new order.

Simplified procedure

Starting from June 1, 2014 - individual entrepreneurs and small enterprises (number of employees no more than 100 people and revenue no more than 800 million rubles per year) more don't have to set a limit cash balance at the cash desk.

In order to cancel the cash limit, it is necessary to issue a special order. It must be based on the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U and must contain the following wording: “Keep cash in the cash register without setting a limit on the balance in the cash register”(sample order).

Issuance of cash to accountable persons

Accountable money is money that is given to accountable persons (employees) for business trips, entertainment expenses and business needs.

Money can be issued on account only on the basis statements from an employee. In it, he must indicate: the amount of money, the purpose for receiving it and the period for which it is taken. The application is written in any form and must be signed by the manager (IP).

If an employee has spent his personal money, then he needs to compensate for it; in this case, a statement is also written, but with a different wording (samples of statements).

Note: It is desirable that the statement contain the line: “The employee has no debt on previously issued advances”(since by law it is impossible to issue money on account to employees who have not reported on previous advances).

For 3 working days after the end of the period for which the funds were issued (or from the date of return to work), the employee must submit to the accountant (manager) expense report with the attachment of documents confirming the expenses made (KKM receipts, sales receipts, etc.).

Otherwise, funds issued to the employee cannot be counted as expenses and the tax can be reduced accordingly. Moreover, if there are no supporting documents, then you will have to withhold personal income tax and pay insurance premiums from the amount issued.

Limitation of cash payments

Another important rule of cash discipline is compliance with the restrictions on cash payments between business entities (individual entrepreneurs and organizations) within one contract amount no more than 100 thousand rubles.