The concept of a cash limit at the cash register. The procedure for establishing a cash limit

Definition

Cash limit- this is the maximum allowable amount of cash that can be kept in the cash register. Cash in excess of the established limit must be deposited at the bank.

The cash limit is determined by:

Head of the organization;

The head of a separate division of the organization, if this separate division has a bank account;

Individual entrepreneur.

Regulations of the Central Bank of the Russian Federation dated October 12, 2011. No. 373-P provides two formulas for calculating the cash limit:

1. If at the time of calculating the limit the company received revenue

Cash limit = Revenue for the billing period / Calculation period in working days * Interval between days of depositing cash to the bank in working days

2. If at the time of calculating the limit the company did not receive revenue

Cash limit = Volume of cash issued for the billing period / Billing period in working days * Interval between days of receiving cash at the bank in working days

The settlement period cannot exceed 92 working days, the intervals for cash delivery/receipt cannot exceed 7 working days (14 working days for settlements where there are no banks).

Exceeding the cash limit is allowed:

On the days of payment of salaries, scholarships and other similar payments. The period for their issuance is set by the head of the organization and cannot exceed 5 working days;

On weekends and non-working days holidays(if business is carried out on these days).

Exceeding the cash limit in other cases is an administrative violation and leads to the imposition of a fine on officials in the amount of 4,000 rubles. up to 5000 rub.; for legal entities - from 40,000 rubles. up to 50,000 rub. (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).


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

Cash balance limit in the cash register (cash limit): details for the accountant

  • Compliance with the procedure for conducting cash transactions in pharmacies

    In the mentioned order prepared by the network, the cash limit should actually be...

  • Cash transactions. General provisions

    Cash balance. General provisions about the limit of cash balance in the cash register, see Section 1 of the Procedure... in agreement with the heads of these organizations. The limit on the cash balance in the cash register is established by banking institutions annually for all... having accounts in bank institutions, the limit on the balance of cash on hand is established by banking institutions according to...

  • On the new procedure for conducting cash transactions

    2011 No. 373-P? How to calculate the cash balance limit at the cash register? What to do budgetary institution... the cashier signs the cash receipt order. The limit on the balance of cash in the cash register of Budgetary institutions, as before...

  • Documentation for recording cash transactions

    Cash balance General provisions on the limit of cash balance in the cash register, see Section 1 of the Procedure... agreed with the heads of these organizations. The limit on the cash balance in the cash register is established by banking institutions annually for all... having accounts in bank institutions, the limit on the balance of cash on hand is established by banking institutions according to...

  • Cash limit (cash balance limit)

    Form. The manager must sign it. The company has the right to approve the cash limit at any... if necessary, re-approve it. The cash register limit must be set in rubles without kopecks... that's it. For example, you can divide the cash register limit into divisions for the same...

  • New procedure for conducting cash transactions with cash
  • The bank checks cash discipline

    LIMIT ON THE BALANCE OF MONEY IN THE CASTER OFFICE The limit on the balance of cash in the cash register is annually set by the trade organization servicing...

  • An order on a new cash limit will save the company from disputes with the inspectorate

    D. 25, room. 8. Set a limit on the cash balance in the cash register in the amount of 15,625 (Fifteen...

  • Changes in legislation for accountants from 01/15/2015

    That small businesses that have set a cash balance limit in the cash register must comply with the requirements of the Directive, not...

  • Salary Deposit

    If the deposited salary exceeds the cash balance limit at the institution’s cash desk (clause 2 of Directive No. 3210 ...

  • Attention: do not forget about the cash register limit!

    Transactions are kept separate and set a separate cash limit. The company determines the billing period independently... the order of cash transactions and sets the cash limit. What is a cash register for an individual... in his pocket? It is not clear how to calculate the cash limit if the entrepreneur has all the money... no, he issues an administrative document on the cash limit for himself. It's illogical, but...

  • How not to make a mistake when calculating the cash limit according to the new rules

    Does the servicing bank now limit the cash limit? From this year, every enterprise...

A lot depends on competent accounting at enterprises. A qualified accountant who professionally and accurately performs his official functions is able to protect the organization from claims from regulatory authorities: tax service, labor inspectorate, etc. Other mandatory procedures that an accountant must carry out include compliance with cash discipline, including setting a cash limit .

We decipher the concept of “cash limit”

If we talk in simple language, then the phrase “cash limit” is deciphered quite simply: this is the maximum allowable amount of cash in the cash vault, safe or cash register of a commercial company at the end of the day. This norm was introduced by the Central Bank of the Russian Federation, and the accounting department of an enterprise must set this limit individually at the beginning of each calendar year.

Setting and maintaining a cash limit – headache many accountants. In order to avoid surpluses, they have to constantly monitor cash, and if there is suddenly more money at the cash desk in the evening than the established norm, then the accounting representative needs to go to the bank to. IN otherwise It is unlikely that during any inspection it will be possible to avoid administrative punishment.

As it was before

Previously, absolutely all enterprises and organizations dealing with cash had to limit the remaining funds in the cash register. Since June 2014, this practice has changed: now some business representatives may not set limits. It is not surprising that many wanted to exercise this right.

However, audits carried out by tax authorities discovered some violations caused by insufficient knowledge legislative framework in terms of unlimited maintenance of cash balances and, as a result, applied penalties to a number of enterprises and organizations.

That is why, in order to avoid claims from tax authorities, you need to exercise your right to an unlimited cash register competently and with a clear understanding of all the rules of this process.

In what cases is exceeding the limit at the cash register acceptable?

As stated in the law, on strictly defined days, enterprises and organizations can quite legitimately allow cash surpluses. In particular:

  1. If payment is expected wages, social, financial assistance, scholarships, etc., but no more than five working days from the date of withdrawal of money for these purposes from the company’s current account;
  2. If cash transactions are carried out on non-working holidays or weekends, there may also be amounts in the cash register above the limit values.

Any other circumstances cannot serve as an excuse for exceeding the limit and will inevitably entail administrative punishment in the form of fines.

Fines for exceeding the financial limit at the cash desk

Monetary penalties for exceeding the amount of revenue stored in the cash register are quite significant:

  • Legal entities(enterprises and organizations) may be fined from 40 to 50 thousand rubles.
  • Individual entrepreneurs, as well as officials (accountants or managers) of commercial companies are subject to a fine of 4 to 5 thousand rubles.

If you can’t, but really want to: the right to refuse the cash limit

Commercial companies classified as small businesses, as well as all individual entrepreneurs, and regardless of the tax regime they apply.

Waiving the limit at the cash register does not imply any special actions; it is quite enough to simply meet certain parameters:

  • marginal revenue– no more than 800 thousand excluding VAT for services performed and goods sold;
  • limited staff– for the last calendar year, the number of employees at the enterprise should not exceed 100 people;
  • participation in the authorized capital- no more than a quarter of the share of other legal entities.

If a company meets these requirements, then it can safely keep unlimited funds in the cash register.

In cases where the right to no cash limit arises not from the moment of registration enterprise, and, for some other reasons, in the process of its activity, then in order to take advantage of it, the management of the enterprise needs to take the following steps:

  1. In a written resolution, cancel the previously issued order establishing a cash limit;
  2. Issue a new order stating that from such and such a date there is no cash limit.

Setting a cash limit: procedure and rules

As mentioned above, everything large enterprises and organizations are required to introduce cash restrictions. If this is not done, then by law the cash limit is considered zero. In order to set a limit on the finances stored in the cash register, the head of the enterprise or organization needs to issue a corresponding order. There is no need to submit any applications or notifications to the tax authority.

Attention! Individual entrepreneurs or legal entities working in the field of small and medium-sized businesses can set a cash limit on their own initiative.

As a rule, the justification for such actions is the desire to ensure control over the safety of cash. At the same time, you need to understand that if the corresponding order is issued and the cash limit is set, then the accounting department of the enterprise or individual entrepreneur is obliged to comply with it, and take all the excess to the bank. If any violations are discovered during the audit, tax inspectors will certainly resort to administrative punishment.

How to calculate cash limit

This is the question that most interests novice accountants. There is no need to rack your brains over it - calculation options are provided for by law:

  • By volume of cash receipts Money according to the formula:

    Limit = Revenue / Billing period x Days

  • By the volume of cash disbursement (if there is no cash proceeds) according to the formula:

    Limit = Issues / Billing period x Days

Explanations:

Revenue– the amount of funds from the sale of services and the sale of goods. If the enterprise has just been created, then here you need to indicate the expected amount of revenue;

Billing period– from 1 to 91 days inclusive. It can be chosen absolutely arbitrarily;

Days– from 7-14 working days between cash deposits. It should be remembered that the fewer the number of days, the less money should remain in the cash register.

Thus, if an enterprise, due to circumstances established by law, is obliged to strictly observe cash discipline, carry out nightly calculations of daily revenue and deposit balances with the bank, then this must be done in accordance with all the rules and regulations established by the legislator. Otherwise, it is unlikely to be able to avoid administrative sanctions from regulatory authorities.

Almost all entities working with cash are themselves interested in regular revenue in credit institutions. This is both convenient, since banknotes take up a lot of space at high turnover, and it is safe - the risk of theft and robbery is reduced. For this reason, today we will look at the procedure for calculating the cash limit for 2020.

Cash limit is the maximum amount of “cash” that can be in the organization’s cash register. If in the course of business activity this limit is exceeded, the excess is collected into the bank's current account.

Documents and laws regulating cash limits

The main regulatory document regulating issues related to limits is the instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U. At the time of publication this review it was submitted as amended on June 19, 2017.

Here we will immediately note one important detail - this document is notable for the fact that it does not contain fixed criteria for cash limits, i.e. The Central Bank of the Russian Federation allows organizations to calculate it independently, based on the specifics of their activities. The main thing is that the correct formulas presented in the appendix to the instructions are used.

And the second normative document, which has a direct connection with cash limits, is the Code of Administrative Offenses (Article 15.1). It specifies penalties for “shortcomings” in financial discipline. As of today, there is no need to study any more separate laws, regulations and instructions regarding cash limits.

Which entities are required to set limits?

According to the instructions of the Central Bank, determine and comply with cash limits all organizations that are not small businesses must. This means that the following are exempt from this obligation:

  • individual entrepreneurs;
  • small business.

A company can be classified as a small business if it meets the following criteria:

  • over the last year received less than 800 million rubles. revenue;
  • has a staff of up to 100 people, if it is a small business;
  • has a staff of up to 15 people, if it is a micro-enterprise;
  • the share of other commercial structures in its capital does not exceed 49%.

In addition, we would like to remind you that the following entities are considered small businesses:

  • production and agricultural cooperatives;
  • business partnerships.

Taking into account the above, you can immediately and unambiguously determine whether it is necessary to set a cash limit for an LLC in 2019:

  • If the LLC is not included in the list of small or micro enterprises - yes;
  • If the LLC is listed as a small/micro business, no.

On the other hand, if the management of a small enterprise or individual entrepreneur, for some important reasons, believes that a cash limit is necessary, the Central Bank does not prohibit setting it. In this case, the general procedure will apply.

General calculation procedure

Before understanding the formulas, it is necessary to put things in order, since it is easy for a novice entrepreneur to get confused in matters of cash discipline. At the household level, a cash register usually means a specific place with a cash register machine installed, so it seems that limits need to be set for each machine separately. This approach seems logical, but in practice everything is different.

– this is a general concept, i.e. a kind of “piggy bank” through which cash passes both from the sale of goods/services in the sales area/pavilion and from other sources. Simply put, there can be several cash register machines within one structural unit, but there will be only one cash register. This is exactly what the limit is calculated for.

As already noted, each organization determines the cash balance limit individually, adjusted for the specifics of its activities, i.e. The Central Bank does not fix strict proportions in relation to revenue, but the formulas themselves, with the help of which calculations are performed, are prohibited from changing. The appendix to the instructions of the Central Bank No. 3210-U sets out in detail how to calculate the cash register limit. You can choose one of two formulas. The first is based on revenue for the period, and the second is based on the volume of funds issued or paid. Let's take a closer look at them.

Scenario No. 1 – cash register limit on revenue

The formula looks like this:

L = (V/P)*N, Where

  • V – received “cash” for the period;
  • P – period in days for which revenue was received (it must be shorter than 92 days);
  • N is the maximum period from receiving cash to depositing it into the current account.

According to the instructions of the Central Bank, the following restrictions are imposed for period N:

  • normally it should not exceed 7 days;
  • if there is no bank branch in the locality, the period can be increased to 14 days;
  • in case of natural disaster and other circumstances force majeure N is determined after the cessation of adverse factors.

Scenario No. 2 – cash register limit for issuing funds

In this case, the calculation is made as follows:

L = (R/P)*N, Where

  • R is the amount of funds paid from the cash register (salaries, scholarships and other similar payments to the organization’s personnel are not taken into account);
  • P – billing period, which should not exceed 92 days;
  • N is the period from receiving money from the bank to paying it out from the cash register. Normally, it does not exceed 7 days, and if there is no bank in the village, a 14-day period can be used. In case of force majeure, this indicator is determined after the cessation of the adverse factors.

Formula selection

The Central Bank notes that when choosing the P variable, you can focus on periods when the organization traditionally receives the largest revenue or incurs large seasonal expenses. For example, it makes sense for a retail grocery store to rely on the fourth quarter, since pre-New Year demand increases at this time, and in the case of a construction organization, peak payments occur in the summer.

Obviously, for most modern companies the first formula will be optimal, since the cash register today is used primarily to receive revenue from retail customers.

The second formula is suitable for organizations that often pay contractors for cash(a prime example of this is construction) or give money to accountable employees to buy materials. But every year the volume of such transactions decreases, and if you look at things objectively, you cannot help but notice that almost all companies using the described model often fall into the category of small businesses, and they do not require a cash limit at all.

Limits for departments

When calculating restrictions on the amount of cash stored in the cash register, the organizational structure of the company is of fundamental importance. There are three business models to consider here.

Please note that here we are talking specifically about separate divisions within one organization. If the branch network is divided into independent legal entities. persons, for each of them cash limits are always determined separately.

How to apply for a new organization

If legal the person has just started working, the limits for him are zero, i.e. Formally, the company must collect all the money into the current account every day. On the other hand, in 2020 Tax Service tries to quickly enter newly created companies into the register of small enterprises, and as we remember, this status exempts LLCs from claims from inspection authorities regarding cash limits.

However, if the cash limit is required for individual reasons or there is a desire to insure against possible misunderstandings with regulatory authorities, it is established by order of the manager.

At the same time, the initial indicators for calculations (revenue/expenses) are hypothetical in nature (the organization has not yet conducted activities, so there is simply nowhere to get them from). So, for example, it’s easiest to take the estimated revenue from the business plan or, alternatively, you can use industry averages/competitors’ indicators.

Calculation examples

Initial data - the store showed cash revenue for December (31 days) of 5,500,000 rubles. The money is sent to the bank every other day. In this case, the limit on storing cash will be as follows:

L = (5500000/31)*2 = 354839 rub.

Now let's see how to calculate the cash limit using the second formula. Let’s assume that Metal LLC issued 2,000,000 rubles to its employees on account from June to August. to purchase various materials. The responsible person withdraws money from the current account for the needs of the organization every week:

L = (2000000/92)*7 = 152172 rub.

Let us remind you that when calculating the limit, it is advisable to take past periods with maximum revenue or expenses, since this approach reduces the risk of going beyond the limit.

If it becomes obvious that the old calculated indicator does not correspond to the scale of activity, the cash limit is changed by a new order from the manager literally in one day. There is no need to notify the tax office about such adjustments, but it is advisable to inform the bank about the changes (especially if they lead to a revision of the collection schedule). By the way, in order not to encounter exceeding the calculated indicator, it is advisable to review it regularly, taking into account the realities. The majority of organizations do this annually, but no one forbids making adjustments much more often.

Order and application with calculation

The cash limit is approved by order of the general director. This document consists of two parts - the order itself and the appendix to it, which describes the calculation algorithm. The format of these forms is not approved, i.e. determined by the organization, but they must necessarily reflect the following information:

  • name of the organization (in the header), legal address, INN/KPP;
  • order number, date and short name;
  • justification for introducing restrictions (it is enough to indicate that they are being introduced in accordance with the instructions of the Central Bank);
  • limit;
  • start date of the new order;
  • responsible person;
  • formula and initial data;
  • Full name of the manager, his signature;
  • signature of the responsible person;
  • seal.

In addition to these details, you can include in the order:

  • expiration date of the order (if it is not unlimited);
  • information about limits for departments (when there are several of them);
  • information about the cancellation of a previously valid order.

Let's look at a sample order with a calculation attached:

This is the template for the order itself. Here, the manager first notes that the old order is no longer in effect; instead, new criteria come into force from the same day. As for the application, it will almost always be standard, since apart from formulas and initial indicators, nothing is required to be specified here.

Fines for exceeding the cash limit

Exceeding the limit is a violation of cash discipline, therefore a fine is imposed for such offenses. In 2019, Article 15.1 of the Code of Administrative Offenses established the following sanctions:

  • 4000 - 5000 rub. on officials;
  • 40,000 - 50,000 rub. on organizations.

Exceeding the limit is not considered a violation only in the following situations:

  • when salaries, stipends and other similar payments are issued;
  • if the organization operates on days when it is impossible to deposit funds into a bank account (usually these are weekends);
  • the excess is observed directly on the day of inspection, i.e. the shift has not yet closed, and no deviations were recorded for earlier periods.

To summarize, we note that there is nothing complicated in calculating the cash limit; on the contrary, this is one of the few areas where managers are given relative freedom of action.

In contact with

10 minutes to read. Views 139 Published 11/18/2018

Each business entity that has a cash register on the territory of its company is required to introduce a limit financial resources. Many newcomers to the world of business often wonder about the purpose of this bar, which determines maximum amount, which can be kept at the cash register. It is important to note that this rule does not apply to all business representatives. Owners of individual entrepreneurs, as well as legal entities whose annual turnover is less than eight hundred million rubles, are exempt from this obligation. In order to relieve itself of the obligation to use cash limits, the company must comply with the strict requirements of the control authorities. In this article, we propose to discuss the question of what a cash limit is and how this indicator is calculated.

To conduct cash transactions, the organization sets a cash balance limit

Accepted rules for processing cash transactions

Most business entities, in the course of their main activities, carry out various financial transactions related to cash. During such operations, the company's cash desk receives firms received from financial structures or counterparties. Every enterprise is required to conduct financial statements, recording each fact of receipt or issue of funds. Current laws allow entrepreneurs to dispose of cash at their own discretion.

Each company that uses cash is required to equip a cash register on its territory. In addition, each company independently sets its cash limit. This term refers to the maximum amount of cash held on company premises at the end of the business day. This rule is fixed by the Decree Central Bank from the eleventh of March two thousand fourteen. If the company exceeds the established limit, then the excess cash must be transferred to the credit company for crediting to the current account.

According to the above document, the management of each company is responsible for monitoring money turnover. This turnover must be recorded in a special register. The State Statistics Committee has approved a special form according to which the cash book is filled out. This journal contains entries from all payment documents passing through the cash desk and accounting service. In the event that such operations are carried out CEO, then all cash documentation must be endorsed with his signature.

At the end of the operating day, the cashier of the enterprise needs to compare the information presented in payment orders and the cash register. After this, you should record information about the total amount of funds remaining in the cash register. The position of cashier implies financial responsibility. This means that all documents must be certified by the employee’s signature.

When filling out financial documents, it is very important to try to avoid mistakes that can significantly complicate the process of generating financial statements.

As mentioned above, the cash balance limit is set by each company independently. The introduction of this system does not allow entrepreneurs to store funds in an amount exceeding the maximum limit. However, in this rule exception is provided. Each company is given a few days when they can go beyond the established limits. This exception is provided for the day when employees are paid. In addition, you can exceed the cash limit on those days when the company’s cash desk receives a large amount that will be spent during the weekend. This rule applies only to situations where a company needs to conduct a financial transaction involving cash payments.

In the above situations, business entities are allowed to violate the rules established by the Central Bank. However, in other cases of violation of discipline, the company management will face serious punishment. The fifteenth article of the Administrative Code provides the procedure for imposing penalties on persons who violate cash limits. The size of the fine in relation to companies that violated the norms established by administrative law varies from forty to fifty thousand rubles. Officials who commit such a violation are required to pay a fine of four to five thousand rubles.


Cash balance limit is the maximum allowable amount of cash that can be kept in the cash register at the end of the working day

What is a cash limit and how is it set?

The cash limit is the maximum amount of cash that can be stored on the company's premises. The Central Bank Directive number “3210-U” provides a detailed description of the methods for calculating this indicator. Each entrepreneur has the right to independently set this value, based on the approved procedure for processing financial transactions. Each company is allowed to round up basic indicator to the size that is convenient to use.

Current laws prohibit firms that have not approved cash limits from storing funds on their territory. The management of a company that violates this regulation may be subject to administrative liability. As a rule, detection of the fact of conducting cash transactions entails large fines.

How is the cash limit calculated?

The question of how to calculate the cash limit worries many entrepreneurs. Today, all business entities have the right to use two different formulas when making calculations. The choice of a specific method depends on whether there is revenue in the cash register. It is important to note that the Central Bank does not oblige businessmen to use only one of the formulas. This means that every business owner has the right to choose one of the available payment methods.

If there is revenue

If revenue is stored at the company's cash desk, it is recommended to use the following formula when making calculations: “V/P*Nc=L”. The parameter “V” in this formula displays the amount of money received by the enterprise’s cash desk. When preparing for calculations, all funds received from the sale of commercial products, the provision of services or the provision of services are taken into account. Large companies, which include separate structures, must take into account the revenue received by these divisions. The only exception to this rule are those cases provided for in the fourth paragraph of the Decree of the Central Bank under the number “3210-U”.

The "P" parameter is used to indicate the duration of the billing period. Each business entity independently sets this value. When making calculations, the length of the time period during which the company made a profit is taken into account. As a rule, the duration of the billing period is measured in working days. When determining the duration of the billing period, it is necessary to take into account the dynamics of the volume of cash receipts for previous years. The maximum duration of this time period can be three months.

The “Nc” parameter is equal to the length of the time period between the dates when the entrepreneur deposits cash to the bank. This indicator is measured in working days. According to the established rules, the value of this time period cannot exceed one week. The only exception is the structures operating in those populated areas, where there are no local bank branches. In this case, the period in question is extended by another week. If insurmountable circumstances arise, the entrepreneur is obliged to transfer the proceeds to the bank immediately after he resolves the difficulties that have arisen.

If an entrepreneur transfers funds to bank employees every two days, then the value of the “Nc” parameter is equal to two working days. When making such calculations, it is important to consider organizational structure company, its location and features of its main activities.


Organizations and entrepreneurs must keep funds exceeding the cash limit at the end of the day in bank accounts

In the absence of revenue

The cash limit is calculated taking into account the total amount of funds to be issued. In the case of those companies that have just started their activities, the planned volume of cash disbursement is taken into account. When making calculations, financial transactions related to the issuance of benefits, wages or compensation are not taken into account. . If there is no revenue at the cash register, experts recommend using the formula: “R/P*Nn=L”.

In this formula, "R" is used to indicate the amount of funds to be issued from the cash register. As mentioned earlier, the calculations do not take into account money issued in the form of wages or benefits. Organizations consisting of several separate structures, it is necessary to take into account the funds available in the cash desk of each department. The “P” parameter reflects the duration of the billing period. When calculating the cash limit, each legal entity must take into account the length of the time period during which financial transactions will be carried out. These calculations are based on information about peak periods in past years. The duration of the billing period should not be more than ninety-two days.

The “Nn” parameter is used to display the length of the time period between the days of withdrawal of money from the current account. Many entrepreneurs make the mistake of taking into account, when setting a cash limit, the days when the company withdraws money for the purpose of paying wages. The standard duration of this period is seven working days. The only exception to this rule are those companies that operate in areas located far from the bank.

Validity period of cash limit

The Decree of the Central Bank under number “3210-U” does not contain information about the duration of the limit established by the company’s management. This means that the administration of the organization has the legal right to independently choose the validity period of the limited norm. Many financial professionals advise their clients not to specify specific time periods. Such a limit established on the territory of the company is of an unlimited nature.

However, the use of this recommendation may entail a number of additional nuances that are associated with changes in the value of the income item. As we said above, exceeding the cash register limit is an administrative offense. In order to avoid possible consequences, the company should change the set values. The need to draw up new calculations arises in a situation when the company begins to receive additional income.


Exceeding the established limit is permissible only on those days when salary payments or other social payments are scheduled

What is considered a violation and what does it entail?

In order to avoid penalties from control authorities, an entrepreneur needs not only to observe cash discipline, but also to correctly calculate the limits on cash transactions. The cash balance limit is set taking into account the amount of financial resources received in the form of cash over a specified period of time. The following situations are violations of cash discipline:

  1. Lack of administrative act on the implementation of the limit system.
  2. Exceeding the set value.
  3. Availability of funds in the cash register that are not included in payment documents.

Current laws provide for a number of situations in which entrepreneurs are allowed to exceed the established value. Each enterprise is given a three-day period for issuing cash benefits and wages. During this period of time, the company has the right to keep cash in the cash register in an amount exceeding the established value. The accountant and the head of the company are responsible for processing all monetary transactions. Responsibility for calculating the limits under consideration rests with the head of the accounting department. The functions of control over compliance with cash discipline are assigned to banking structures.

According to established rules, bank employees are required to check their clients twice a year. If violations of cash discipline are detected, bank employees must contact tax office. Tax authority is the only structure that has the right to choose one of the administrative penalties. The current Administrative Code provides the following information on the amount of penalties:

  1. In relation to an organization - up to fifty thousand rubles.
  2. In relation to employees who committed an offense - up to five thousand rubles.

Under what conditions is it necessary to revise the established limit?

Many entrepreneurs are interested in the question of what year the cash limit is set. This system was put into operation in two thousand and eleven. However, three years later, the Central Bank revised the procedure for calculating cash limits and significantly simplified the accounting of financial transactions. Today, on the territory of Russia, the norms of cash discipline introduced in two thousand and fourteen are in force.

According to the rules established by the Central Bank, the need to change the established limit arises only if the item of income changes. Many financial experts recommend that entrepreneurs prepare a new order every year indicating the extension of established limits. It is necessary to make new calculations only when the scale of production or the cash disbursement system itself changes. In case of a decrease in revenue or a refusal to use cash, there is no need to change cash limits.


To Work with cash documents permitted only to those responsible persons of the organization whose right to do so is secured by relevant documents

The cash balance limit is the maximum allowable amount of cash that can be in the cash register at the end of the day. The cash balance limit is set by the organization independently ().

The cash balance limit is established by an administrative document of the organization, for example an order (clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014).

The answer to the question: " Entity must agree on the cash balance limit with the bank or with the tax authorities?” will be “No”, since this is not provided for by the current legislation.

Cash balance limit calculation

The limit on the cash balance in the cash register is established in accordance with the Appendix to the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U, according to which the limit on the cash balance of an enterprise is determined based on the amount of cash received for goods sold (work performed, services rendered) or the volume of cash issued (except for funds issued for wages) for a certain period, but not exceeding 92 working days.

For newly created organizations, the cash balance limit is determined based on the expected volume of cash receipts or the expected volume of cash withdrawals for a certain period, but not exceeding 92 working days (Appendix to Bank of Russia Directive No. 3210-U dated March 11, 2014).

An organization that has separate divisions that deposit cash at the company's cash desk sets the cash balance limit taking into account the volume of cash receipts (issues) in separate divisions (clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014).

Organizations that have separate divisions that collect revenue directly into a bank account, the balance of the cash limit in the cash register is established separately for each separate division(Clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014).

Calculation of the cash balance limit in the cash register in 2019

The calculation of the cash balance limit in the cash register in 2019 is carried out similarly to the procedure by which the cash balance limit in the cash register of an enterprise was determined in 2018, approved by Directive of the Bank of Russia dated March 11, 2014 No. 3210-U.

Small businesses and the cash balance limit

Exceeding the cash balance limit

Storing money in the cash register in excess of the established limit is permitted only on the days of payment of wages, scholarships, payments to the wage fund, as well as social payments, including the day of receipt of cash from the bank for these payments (