When administering cash transactions all legal entities, as well as individual entrepreneurs, are guided by the rules established by the Central Bank Russian Federation. Since 2016, this procedure has undergone important changes. Which ones - read in our material.

What is cash discipline?

As you know, the movement of cash in any company should be carried out only through the cash desk - this is necessary to control the circulation of funds, their accounting and compilation financial statements firms. For example, all cash transactions in cash, which will be taken from the company's cash desk, must be issued through an expense cash warrant.

As you know, the rules for conducting cash transactions for all enterprises are the same - they cannot be developed by the company independently and at its own discretion. Reporting forms are presented in the journal primary documentation and require compliance with all formalities - this is strictly monitored by inspectors of the Federal Tax Service. And for violation of the rules for conducting cash transactions, which will be revealed during a tax audit, an entrepreneur can be fined, and moreover, for a fairly substantial amount. The reason for such an “increased” attention of tax authorities to the correctness of conducting cash transactions by small and medium-sized businesses is, first of all, counteraction to illegal cash circulation in firms, and as a result, concealment of income and non-payment of taxes for them.

Entrepreneurs will still have to process the money coming in and out of the cash register, and this requirement must be met regardless of the taxation system in the company, the availability of cash registers and the number of employees.

Cash discipline - these are certain rules that must be observed when using cash in a company. The main document, a kind of “postulate” in this regard for all entrepreneurs is the Instruction of the Central Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses. From the title of the document, it is clear that accounting for cash transactions since 2015 has become conditionally divided into a “full” accounting procedure (for legal entities) and a “simplified” procedure (for individual entrepreneurs and small businesses).

Forms cash documents remained the same, but there were a number of changes regarding the filling and compilation of these forms. For example, according to the new Directive of the Central Bank of the Russian Federation, it is possible to draw up cash documents by the so-called "incoming accountants" - specialists who provide certain accounting services to an enterprise under civil law contracts. Previously, the preparation of cash documents was allowed only for employees of the organization and individual entrepreneurs themselves.

But only employees of the company or the individual entrepreneur himself can carry out cash transactions themselves, for example, issue cash from the cash desk or deposit them into it. The “coming” accountant does not have such a right.

We list the basic rules of cash discipline, which must be observed in the company without fail.

1. It is necessary to correctly prepare and execute cash documents of the company. All operations with cash desk money must be carried out by an authorized person, that is, a cashier, accountant or the individual entrepreneur himself, if the position of a cashier in the company is not provided. Among the documents required to be filled out within the framework of cash discipline are an incoming cash order, an outgoing cash order, income and expense ledger, payroll. It is allowed to issue documents as in in electronic format as well as in paper format.
2. The organization must necessarily set a cash balance limit.
3. The issuance of cash from the cash desk of the enterprise can only be carried out by accountable employees and for accountable economic needs and must always be provided with documents proving the expenditure of funds for their intended purpose. That is, spending money from the company's cash desk must be documented - by checks, waybills, etc.
4. For individual entrepreneurs and legal entities, the calculation within the framework of one contract should not exceed one hundred thousand rubles.
5. For heads of organizations, there is a ban on taking money from the cash register to use it for personal needs. There are no such restrictions for IP.

It should be noted that the main changes in the rules for conducting cash transactions from 2015 - 2016, enshrined in the Instruction of the Central Bank of Russia dated March 11, 2014 No. 3210-U, affected individual entrepreneurs. In particular, this regulatory legal act greatly facilitates the maintenance of cash discipline for individual entrepreneurs.

Conducting cash transactions of IP: changes

• Individual entrepreneurs on the simplified tax system, UTII, patent, who themselves receive and spend revenue at the cash desk, may not keep cash documents (an incoming cash order when receiving cash at the cash desk, an outgoing cash order when issuing cash from the cash desk) and not keep a cash book, but only on condition that they keep records of income and expenses of objects of taxation and other physical indicators for tax purposes. Also, a company that does not use cash for settlements with employees or counterparties may not maintain a cash book. According to experts, the refusal to maintain cash documents for an individual entrepreneur is inappropriate. So, he must be prepared in advance for the fact that it will be difficult to control employees who in one way or another participate in the company's financial transactions. There will be no documentary evidence that the employee received or, conversely, handed over this or that amount of money.

This format is convenient if the individual entrepreneur himself is the "cashier" of the company - in this case, there is no need to control the receipt and expenditure of funds and draw up documentation.

Note
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• To maintain cash records, an individual entrepreneur is now entitled to choose either paper or electronic media. When choosing to maintain records in electronic form, it is mandatory to use electronic digital signature. If cash documentation is kept in electronic form, then paper, similar copies of documents are no longer required.

• In all documents on accounting for cash transactions, an individual entrepreneur can correct errors: for this, incorrect data should be crossed out, then indicated next to correct information, the date the correction was made and provide a transcript of the correction. Edits are certified by the signature of the employee who executed the document. But corrections are not allowed to be made to an incoming cash order and an outgoing cash order.
• According to the new rules, an individual entrepreneur cannot spend the company's proceeds from the cash desk for such purposes as paying and issuing loans and interest on them, transactions with securities, payment of rent of premises, gambling. For these purposes, an individual entrepreneur must use the funds of the current account of the company (or individual) in the bank, that is, take cash from the cash desk and transfer it to the account.
• In tax accounting, it is not necessary to display funds withdrawn by an individual entrepreneur from his bank account and then deposited into the company's cash desk.
• If on certain days cash settlements in the company were not made, then filling out the cash book is not required.
• All revenue of the organization received during the day must be carried out using cash registers.

Cash balance limit in 2016

The cash balance limit is the maximum allowable amount of cash that can be kept in the cash desk of the company at the end of the working day.

According to the Instruction of the Central Bank of Russia dated March 11, 2014 No. 3210-U, individual entrepreneurs do not need to introduce a cash balance limit - small businesses can maintain a simplified cash order. Recall that the category of small businesses includes firms with less than a hundred employees and annual revenues of not more than 400 million rubles. Within the framework of it, it is permissible for such enterprises to have no cash limit- that is, the company can accumulate an unlimited amount of cash in cash for an unlimited period. But nevertheless, experts advise to hand over the money of the company to the bank - this is correct from the point of view of security. Waiver of the cash limit must be issued on the basis of an order for the company. This requirement is also fixed by the Instruction of the Central Bank of Russia dated March 11, 2014 No. 3210-U. Also, the order should record all changes that are made to the procedure for working with cash and maintaining cash records of your company.

As for organizations, they must independently set a limit on the balance of cash on hand - this requirement is mandatory. This indicator is the amount of funds that can be kept in cash, and if the limit of the firm's cash balance is not set, it is considered equal to zero, which means that the company does not have the right to keep cash at all at the end of the working day. For the fact that money is stored in the cash desk of the organization in excess of the limit, the head of the company may be punished, as this is an offense. A fine for a legal entity can reach 50 thousand rubles.

It is not required to agree on the amount of the cash balance limit with the bank, but it is necessary to issue an order (mandatory document) for the company with the establishment of a cash balance limit.

Violation of cash discipline: responsibility

As mentioned above, compliance with cash discipline and the established rules for accounting for the storage of funds in a company, the correctness of paperwork can be assessed by specialists of the tax inspectorate as part of audits of the financial and economic activities of the company. As part of an on-site inspection, they can identify various violations and impose a fine on an official of an individual entrepreneur or organization. In accordance with article 15.1 of the Code of Administrative Offenses of the Russian Federation, it can be up to five thousand rubles. The fine for the institution itself for this offense can be equal to 50 thousand rubles. Recall, according to paragraph 39 of the Procedure for conducting cash transactions, the head of the institution is responsible for non-compliance with cash discipline, Chief Accountant and cashier.

Expected rule changes conducting cash transactions in 2016

Some organizations in our country have already begun the transition to "online cash registers" with the ability to transfer data on all the company's monetary transactions to the Federal Tax Service. But a widespread transition to a new CCP will be possible only with the adoption of a law that provides for changes to Law No. 54-FZ. Now it is under consideration in the State Duma.

Other materials

Cash documents are papers that are drawn up in connection with the movement of funds of a legal entity or an individual entrepreneur. Their forms are approved by the State Statistics Committee. Let us consider further what cash documents enterprises can use.

Orders

They act as primary cash documents. Orders can be incoming or outgoing. The first is applied when cash is received. Issued in one copy by an accounting officer and signed by Ch. an accountant or an official authorized to do so. In the absence of responsible officials, the head of the legal entity or the individual entrepreneur himself can endorse primary cash documents. The receipt for the credit order must be signed by authorized persons (accountant and cashier), certified by a stamp (seal). In addition, it is registered in the relevant journal. The receipt is given to the subject who deposited the money. The receipt order itself remains at the cash desk. Expenditure paper is filled in when issuing cash. It must be said that cash documents are drawn up if the enterprise uses both traditional methods of information processing and BT tools. An outgoing order, like an incoming one, is issued in 1 copy. It must also be endorsed by authorized persons and registered in the appropriate journal.

filling

How to issue cash documents mentioned above? Filling is carried out as follows:

1. In the line "Base" is called
2. In the column "Including" the amount of VAT is put down. It is written in numbers. If services, goods or work are not taxed, then the line indicates "without VAT".
3. The line "Appendix" should list the accompanying and other papers, indicating the dates of their compilation and numbers.
4. In the column "Credit, subdivision code" the corresponding designation of the structural department to which the funds are received is put down.

Registration

Cash documents must be recorded in a special journal. It registers both incoming / outgoing orders, and papers that replace them. The latter, for example, include payrolls, applications for the issuance of funds, invoices and others. At the same time, it should be noted that expenditure orders, which are drawn up on payroll records for wages and other amounts equivalent to it, must be registered after the issuance of payments.

Cash book

It is used to record the issuance and receipt of cash. The book is numbered, laced and certified with a seal, which is placed on the last page. A record is also made here indicating the number of sheets. The last page must be signed. accountant and business manager. Each sheet of the book is divided into 2 equal parts. One (with a horizontal ruler) should be filled in as the first, the other as the second instance. The latter is issued from the back and front sides using carbon paper. Both instances are numbered with the same number. The former remain in the book, while the latter are detachable. The latter act as reporting cash documents. Until the end of all operations for the current day, they do not come off. Entries begin on the front side of the first copy after the column "Balance at the beginning of the day." Before filling, the sheet must be folded along the tear line. The cut-off part is placed under the one that remains in the book. To enter information after the "Transfer", the tear-off side is superimposed on the front side of the second copy. Entries continue along the horizontal line of the reverse side of the inseparable part.

Additional documents

Cash transactions can be recorded by various papers. One of them, for example, is an advance report. It is used to account for funds that are issued to accountable persons for administrative and business expenses. How are such documents prepared? Cash transactions of this type are taken into account directly by the accountable person, as well as by the accounting officer. Advance reports are drawn up on paper or computer media. Registration of cash documents is carried out strictly in accordance with the rules. Each form is filled out in one copy. On the reverse side of it, the accountable person indicates a list of papers that confirm the expenses incurred. These, for example, include a travel certificate, bills of lading, etc. Here, the subject indicates the amount of expenses. The papers that are attached to the report must be numbered in the order in which they are listed. Checking cash documents is carried out by employees of the accounting department. Employees, in particular, conduct an audit of the targeted spending of funds, the completeness of the provided corroborative papers, the correctness of their completion and calculation of amounts. The reverse side indicates the costs that are accepted for accounting, the accounts in the debit of which they are recorded.

Important nuances

Details that relate to foreign currency (page 1a on the front and columns 6 and 8 on the back) must be filled out only if the accountable person receives funds not in rubles. The advance report after verification must be approved by the head of the enterprise or a person authorized by him. Only after that it is taken into account. If the advance has not been fully used, the accountable person returns the balance back to the cashier. At the same time, the receipt order is filled. Funds are written off in accordance with the information of the approved report.

Settlement and pay statements

Registration of cash documents is carried out when calculating and paying salaries to employees of the enterprise. The accounting department draws up the corresponding statement in 1 copy. The accrual of wages is made according to the information present in the primary documentation for accounting for the time actually worked, output, etc. The lines "Accrued" indicate the amounts in accordance with the types of payments from the payroll. Other incomes (material and social benefits) provided to the employee, repaid at the expense of the enterprise's profit and subject to inclusion in the taxable base are also affixed here. At the same time, deductions from the salary are calculated and the amount to be handed over to the employee is established. On the cover page of the statement, the total amount to be paid to employees is affixed. The head of the enterprise must sign a permit for the issuance of wages. In case of its absence, this document is issued by an authorized employee. At the end of the statement, the amounts of the deposited and issued salaries are entered. After the expiration of the period established for the payment of funds to employees, opposite the names of employees who did not receive money in column 23, the note "Deposited" is put. A disbursement order is drawn up for the amount disbursed. Its number and date of completion must be indicated in the payroll on the last sheet.

Help-report

This document contains the readings of KKM meters and the proceeds per shift (working day). Help-report is filled in 1 copy daily. The cashier-operator must sign it and hand it over to the chief official (head of the enterprise). At the same time, the receipt order is filled. In small companies, money is handed over directly to collectors. When transferring cash, the relevant cash documents of the bank are filled out. Revenue per shift (working day) is set in accordance with the indicators of the summing counters at the beginning and end of the day. At the same time, the amounts returned to customers on unused checks are deducted. The established revenue is confirmed by the heads of departments. In the posting of funds in the report, the head of the enterprise also signs. The reference report acts as the basis for compiling a consolidated "Information on the readings of KKM meters and the company's revenue."

teller journal

This document is required to account for the expense and cash receipts for each KKM of the enterprise. The journal also acts as a control and registration report of meter readings. This document is laced, numbered and sealed with the signatures of Ch. accountant, head of the company, as well as the Journal is also certified by the seal of the enterprise. All entries are made by the teller every day. The procedure for issuing cash documents does not allow erasures and blots in the journal. All corrections made must be agreed upon and certified by the signatures of authorized persons. If the readings match, they are logged for the current shift at the beginning of work. These data must be certified by the signatures of the administrator on duty and the cashier. Line 15 indicates the amounts entered on checks returned by customers. Information for this is taken from the relevant act. The same column indicates the number of zero checks printed during the shift. At the end of the working day, the operator generates a final report for the shift and hands over the received revenue with it. This creates an incoming order. After the meter readings are taken, the actual amount of receipts is checked, the corresponding entry is made in the journal. It is confirmed by the signatures of the head (duty administrator), senior cashier and teller. In the event of discrepancies between the amounts indicated on the control tape and the amount of revenue, the reason for the difference is identified. Any surpluses or shortages found are recorded in the appropriate journal lines.

Data on KKM meter readings and revenue

They are used to generate a summary report for the current shift. These data act as an appendix to the statement of the teller, compiled daily. Data on indications and revenue are formed in one copy. Together with expenditure and receipt orders, statements of tellers, they are transferred to the accounting department of the enterprise until the next shift. The sample of cash documents, in accordance with the meter readings, at the beginning and end of the working day for each cash register includes the calculation of revenue. At the same time, among other things, its distribution by departments is indicated. The latter must be confirmed by the signatures of the managers. At the end of the completed table, the results are displayed according to the readings of the counters of all cash registers, and the company's revenue is summarized with the distribution of funds by departments. In accordance with the acts, the total amount of money that was issued to customers on the checks they returned is indicated. This amount reduces the total revenue of the company. The information must be signed by the senior cashier and the head of the enterprise.

When issuing cash documents, it is necessary to adhere to the procedure established by legislative and other regulations. In addition, there are several fairly simple rules, the observance of which will avoid inaccuracies when filling out paperwork:

Additional rules

Storage of cash documents, in accordance with applicable law, is carried out for 5 years. The calculation of this period begins on January 1 of the year following the period of completion of the record keeping. This rule is considered general. A special procedure has been established for payroll statements. If employees do not have personal accounts, these papers are kept at the enterprise for 75 years. At the end of this period, all documentation may be transferred to the archive or destroyed if there are no court cases, disagreements or disputes on it. When working with papers, the following rules must be observed:

1. Formation of documents in stitching should be carried out for each day no later than the next working day or the first day off.
2. Before transferring the papers to the archive, their inventory must be made.
3. Control is carried out either by a cashier or by the direct manager of the enterprise.
4. In the process of creating a staple, the papers are collected in ascending order of account numbers (first by debit, then by credit).

Responsibility for the safety of cash documents rests with the head of the enterprise. In case of non-compliance with the above rules, an administrative penalty in the form of a monetary penalty may be applied to the violator. The amount of the fine is set in accordance with the law.

Conclusion

Maintaining cash records is considered a fairly responsible job. Filling out paperwork must be approached with all responsibility. Cash documents are used when summarizing various data, reporting, accounting. In this regard, errors made at the initial stages of fixing transactions can lead to serious distortions in the final papers. An employee who is appointed to the position responsible for processing cash documents must have relevant knowledge and experience. It must be remembered that all the papers that the operator fills out are reviewed by senior officials and approved by the head of the company. Special attention need to pay registration documents. Entries in journals and books must be made in deadlines according to the rules. Since cash documents are used in the preparation of reports, all corrections in them are carried out strictly in a certain order. If the established rules are not followed, the papers lose their validity, and the information in them cannot be used by the company in further management work.

In connection with the establishment of the procedure, which the Central Bank legalized on March 11, 2014, each cash transaction must be carried out according to certain rules. Under this legislation, many types of cash activities are simplified.

In this article, we will analyze all the nuances of conducting these operations of the organization.

Benefits of the new law

Compared with the previous law, the new rules have somewhat simplified their activities, canceling the cash limit. Also im cash books and warrants should no longer be kept, and they can independently determine by which formula to set the cash limit.

When an individual entrepreneur independently conducts all cash transactions, then he may well do without cash receipts. Otherwise, if this work is done by an accountant or cashier, then these documents are not required by law, but are desirable for controlling the movement of funds by the entrepreneur himself.

For individual entrepreneurs, there is another relief, according to which it is allowed to change indicators in documents related to cash transactions, but not in RKO (cash settlement order) and PKO (cash receipt order). Entrepreneurs are not entitled to spend the proceeds for the following purposes:

• pay loans to the bank or interest on them;
• it is forbidden to carry out actions on securities with this money;
• make payments for the rental of real estate;
• organize or conduct gambling.

For individual entrepreneurs who provide services to the public, the use of cash registers has been canceled if they issue strict reporting forms. For other individual entrepreneurs and small businesses, the availability cash register Necessarily.

The use of devices for individual entrepreneurs with a specific type of trade (trade from tanks, at fairs, in kiosks and receiving glass containers) is not required from 2015.

Learn more about the new law in the following video:

Conducting cash transactions for legal entities

For all legal persons introduced cash holding restrictions. They are required to deposit money in a bank or financial institution associated with an agreement to conduct similar operations with the Bank of Russia. At the same time, the bank or organization must ensure the collection, counting, packaging and transportation of cash legal entities. persons with their further crediting to his current account.

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Target spending of cash money

Under the law, legal entities, as well as individual entrepreneurs and small businesses, have the right to spend cash money exclusively:

• for the issuance of salaries and advance payments to employees included in the payrolls of the payroll fund;
• to pay for social needs, for example, sick leave;
• to pay for insured events, despite the fact that an individual paid for his contract in cash and not more than 100,000 rubles under one contract;
• for the issuance of cash for consumer needs of an employee of the enterprise, not related to his direct activities, but not more than 100,000 rubles;
• to pay for goods or services rendered (this does not apply to the purchase of securities);
• to return money to customers when the goods are returned or the service provided to them is not performed.

Under the old legislation, an enterprise, individual entrepreneur or legal entity did not have the right to issue cash money for consumer loans to its employees. Under the new law, consumer credit can be of any nature, that is, not necessarily for the purchase household appliances or car, but also for training or other needs. The main thing is that it does not exceed the limit established by law and is issued in rubles.

The expenditure of money from the account of the enterprise, individual entrepreneur and legal entity

According to the accepted instructions, individual entrepreneurs and enterprises have the right to spend cash from the cash desk if they came there from their personal account. These expenses may include:

• for any transactions with securities;
• for real estate rental payments;
• for any payments on loans - from their full repayment to interest payments.

Under this legislation, a limit of 100,000 rubles is legalized for each contract separately. This does not apply to current accounts of individuals.

Organization of cash transactions and documents

The cashier is appointed by the entrepreneur himself, or he conducts all operations personally. Each monetary transaction must be accompanied by expenditure and receipt orders. The signature on the documents should be only the person authorized to put it - an accountant or a cashier, and it is also necessary to have a seal or stamp on which the details are indicated confirming the legality of this monetary transaction.

With each receipt or issuance of cash, the cashier must enter the amounts into the cash book. At the end of the work, he is obliged to reconcile the data in the book with the indicators for CRS and PKO and indicate the cash balances in the book, and then put his signature. If there is an accountant, he must check these indicators, or the manager does it personally.

Cash Documentation

Depending on the volume of the enterprise or at the request of its head, cash transactions can be carried out both in the corresponding book and in electronic form. Cash receipts and expenditure orders are called cash receipts. For them to be correct, the following is required:

• preparation of documentation is carried out by the chief accountant or accountant of the company or cashier;
• this responsible person or persons must be registered in a special document signed by the head of the enterprise;
• an agreement must be concluded with them on the provision of appropriate services by them to the enterprise with the signatures of all the persons indicated in it and the head of the company;
• cash orders can be maintained by the head of the enterprise.

Rules for obtaining a credit note

First of all, the cashier must verify the authenticity of the signature of the head or his authorized person on the incoming cash order and verify it with the sample. Then he is obliged to check the figures indicated in the documents with the amount of cash received by him. If the amount is fully consistent with the documents and available, the cashier can sign the cash order and confirm this operation with his seal.

In case of discrepancy between the amount of cash and the indicated digital or uppercase data in the receipt order, the cashier has the right to refuse to accept cash.

He may demand that the missing amount be returned to the person who contributed them. In case of his refusal, the receipt document must be given to the accountant or the head of the enterprise for reprinting to accept the actual amount, and the first receipt document is crossed out. A new incoming order is issued for each paying agent, respectively.

Rules for obtaining an expense order

Any cash withdrawal operations are carried out when issuing cash receipts. Upon receipt of the relevant statement, the cashier is obliged to verify the signature of the accountant or manager on the document with the sample, as well as the amounts indicated in it with the fact of cash. The amounts must be indicated both in numbers and in words.

Cash withdrawal can be carried out only upon presentation of an identity card by the recipient. In this case, the cashier must verify the name of the recipient with the specified data in the expenditure order, and the photo with its bearer. He is also obliged to prepare the amount necessary for the issuance, give a statement to the recipient for signature, and then count the money again with his direct attention.

When issuing money by proxy, the recipient is obliged to present his documents and a power of attorney certified by a notary, as well as its certified copy.

When issuing cash, in this case, the cashier is obliged to write the signature in the statement in front of the column in his own hand “by proxy” and give it to the recipient for signature. At the same time, a copy of the power of attorney is attached to the expenditure cash document, on which the cashier should sign on the issuance of cash to this person.

The cashier is not obliged to accept claims from the recipient if they did not count the money near the cash desk immediately upon receipt.

Cash withdrawal under the report

By current legislation you can give cash to an employee of the company under the report for the needs of the enterprise. At the same time, an expense order must be drawn up upon a written application of an accountable person, in which he is obliged to indicate required amount, the purpose of receiving cash and for how long. This document must be signed by an accountant or head of the enterprise.

A new order for the issuance of cash under the report can be issued only after the recipient of the previous payment has been repaid. Money can be issued on account not only to employees of the enterprise, but also to persons with whom the company has civil law agreements, for example, partnerships.

Determining the cash limit

Under the new legislation No. 3210-U dated March 11, 2014, each company is required to issue an organization order on the allowable amount of cash remaining at the end of the working day in the cash register. This amount should be the maximum allowable for storage in the cash register after closing the data in the cash book.

Anything above this limit must be deposited with the bank. The exception is days with the issuance of advance payments or salaries to employees of the enterprise or holidays when banks are closed, while cash transactions were carried out. For individual entrepreneurs and small businesses, there is no limit on cash at the checkout.

How to determine the cash limit for an enterprise and a legal entity

For legal entities, the term for receiving and counting money should not exceed 92 days.

At the same time, the term for depositing cash in the bank can't be more than a week. That is, the amount collected during the time set by the company is divided by the number of days, taking into account the interval for depositing cash in the bank, and thus the maximum allowable daily limit of money in the cash register at the end of the working day is displayed.

All documentation for conducting cash transactions, whether cash books or their electronic equivalents, are stored within the time limits set by the entrepreneur himself. In electronic versions of cash books, no changes or amendments can be made, unlike their paper counterparts.

Changes in 2016

In 2016, there are many innovations related to cash transactions:

• For legal entities, there will be a restriction related to the storage of cash, according to which they will be required to deposit money daily with any financial institution. She, in turn, will have to provide basic operations - counting, transportation, collection, etc.
• In 2016, according to the law, new cash registers must be used that have the function of collecting and sending data to the tax authorities via the Internet. In addition, checks can be prepared and sent to customers online. At the same time, it is not necessary to immediately buy a new device: the old one can be used until the end of registration (however, the period of use cannot exceed 7 years) or if there is no possibility to use the Internet.
• Documentation is simplified for individual entrepreneurs: they may not draw up cash documents. For example, since 2016, it is not necessary to maintain an expense and income cash warrant.
• Also, for individual entrepreneurs, the absence of a cash limit is allowed (this innovation also applies to legal entities that are small businesses).

Innovations in 2018

In 2018, the process of introducing a new type of cash register equipment, called "online cash desk", continues. Now data on cash transactions are stored on a special fiscal drive and transmitted directly to the Federal Tax Service using communication channels.

Buyers can use the service of sending purchase details to their email address or phone.

Since March 31, 2018, entrepreneurs and organizations involved in the sale of alcoholic products were required to install such a cash register. And until July 1, 2018, new online cash registers should be used by everyone, with a few exceptions.

Watch the following video to learn more about these legislative changes:

Online cash register is the household name for cash registers, the new requirements for which were established by the law of July 3, 2016 No. 290-FZ: “cash equipment - computers, other computer devices and their complexes that provide recording and storage of fiscal data in fiscal drives, generating fiscal documents, ensuring the transfer of fiscal documents to the tax authorities through the operator of fiscal data and the printing of fiscal documents on paper in accordance with the rules, established by law Russian Federation on the application of CCP.

What are online checkouts for?

The site of the tax department is full of lengthy discussions about the benefits of online cash registers. We agree that for the tax authorities, the widespread introduction of online cash registers is a storehouse of information about taxpayers. And what is the use of businessmen and accountants?

According to the assurances of the Federal Tax Service, online cash desks will reduce the number of cash discipline checks - they will not come to everyone at random, but only to those that have aroused suspicion, for example, by frequent cancellation of checks or issuance of a check in excess of 100 thousand rubles. at a time or within a few minutes. So accountants should be more careful about cash payments, so as not to get into the “black list” of inspectors.

The online checkout will help the business owner to control outlets and sales volume Personal Area KKT and personal account OFD.

And with a reduction in the cost of ECLZ tapes, the cash register will become cheaper to maintain. In addition, the use of online cash registers allows you to refuse to issue a number of cash documents and registers - read more below.

Online cash desks will help out merchants on the Internet - by law, a check must be issued within 5 minutes after making a purchase. If you have an online store in Moscow, and your buyer is in Murmansk, then either the courier who will bring the goods to the buyer will transfer the check, or the check will have to be punched in advance and put in the parcel - but then the online store will violate the law. With online cash registers, the receipt will be prepared electronically directly on the site and sent to the buyer's email address.

Who and when should switch to online cash registers

Officials have planned smooth transition to online checkouts. Moreover, those taxpayers who were previously exempted from this need by the law will also have to use the new cash registers.

So, you can switch to online cash registers on your own initiative now - if you have run out of ECLZ of a conventional cash register, then there is no point in installing a new ECLZ - in the middle of 2017, everyone who now uses cash registers should use online cash registers:

Completely freed from innovation those who provide small domestic services(nannies, receiving glass containers), sellers of certain goods (newspapers, ice cream, seasonal vegetables, kvass from tanks) and residents of hard-to-reach regions without the Internet - each subject of the Russian Federation will determine such places independently. Full list those who are released, see paragraph 2 of Art. 2 of Law 54-FZ (as amended on 01/01/2017).

How much does an online checkout cost

You can buy a new cash register, or you can upgrade an existing one - add a fiscal drive. Specify the cost of upgrading the existing cash desk in the central heating service - for example, the price of updating the Mercury 115K CCP is 12 thousand rubles.

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The minimum price of an online cash register is 14 thousand rubles. (Atol 90F), for the installation of a new CTO cash desk they take from 1 thousand rubles. The list of CCPs allowed for use is available on the website of the Federal Tax Service.

If you accept both non-cash and cash payments, then you need an online cash desk with a terminal for bank cards, for example, FPrintPay-01PTK - its cost is 29,450 rubles.

Please note: prices for online cash registers from some manufacturers have increased over the past 2 months. In addition, new cash desks are still in short supply. If possible, buy or order a new CCP in advance.

In addition to the online cash register, you will need to conclude an agreement with a fiscal data operator (OFD) - it will transfer data from the cash register to the tax office (Clause 2, Article 4.5 of Law No. 54-FZ as amended on 01/01/2017). The Federal Tax Service recommended setting the price for the annual OFD service in the amount of 3 thousand rubles, and posted a list of operators on its website, at the moment there are 5 of them:

Every 13 months, you need to change the fiscal accumulator in the online cash register - it costs 6 thousand rubles, you can replace it yourself or in the central service center. Firms on the simplified tax system, UTII, PSN (except for those who work with excisable products) are required to change the fiscal accumulator every 36 months (clause 6 of article 4.1 of law 54-FZ as amended on 01/01/2017).

The online cash desk does not work without the Internet - some cash registers have a slot for a SIM card, others work both via Wi-Fi and via a wired connection. So, add to the cost of servicing the online cash register the cost of an Internet connection (if your company does not have one) - from 200 rubles. per month.

Attention: Internet connection interruptions are not critical - the fiscal drive stores information for 30 calendar days and, when the connection is restored, transfers it to the tax office.

In total, one cash desk will cost at least 18 thousand rubles, and then companies on the OSN will pay 9 thousand rubles every year. for an agreement with OFD and a fiscal accumulator, for special regimes spending is lower - 3 thousand rubles. per year and another 6 thousand rubles. – when changing the drive 1 time in 3 years.

There is good news - the Government is considering a bill on a tax deduction for the purchase of online cash registers (draft law dated 08/31/2016 w/n, letter of the Ministry of Finance of the Russian Federation dated 11/16/2016 No. 03-01-15 / 67327). If the bill is adopted, then individual entrepreneurs on UTII and PSN will be able to reduce the tax payment by 18 thousand rubles. - this is the amount of tax deduction offered by officials. The deduction can only be used during 2018. If the amount of the deduction is more than the imputed tax or the cost of the patent, then it can be transferred to another (for scammers) or another patent - if the individual entrepreneur has several of them on the PSN.

We register the online cash desk with the tax office

The tax authorities insist that it is preferable to register an online cash register, register cooperation with the OFD and change the fiscal drive in the personal account of the CCP on the website of the Federal Tax Service. In the personal account of the taxpayer, you have a section "Cash equipment" - there you need to register an online cash desk. For individual entrepreneurs, the personal account of the Federal Tax Service is connected to the public services portal - if the account for public services is fully confirmed, then the personal account is ready for use.

For actions in the personal account of the taxpayer, an electronic signature is required. If you do not have it, you need to take care of this issue and purchase it.

How to connect online cash register:

* do not forget to deregister the old cash register after registering online cash register.

To register an online cash register, in the “Cash equipment” section on the website of the Federal Tax Service, you need to select the “Registration of cash equipment” item. There you fill out an application for registration of an online cash register indicating its technical data and information about the company. In the Registration Report section, enter the registration data received on the cash register itself - the manufacturer's support service or the CTO will tell you more. You sign the application with an electronic signature and send it to the tax office. Within 5 days, a CCP registration card will appear in your personal account. If everything was done correctly, an inscription will appear opposite the information about the online cash register: “KKT is registered”.

Similarly, you can register a cash desk through the OFD - learn more from your operator.

By law, you can also submit a paper application to your tax office, but the procedure has not yet been regulated and the application form has not been approved (clause 1, clause 10 of article 4.2 of Law 54-FZ as amended on 01/01/2017).

After registering an online cash register, it can be used for settlements with the population and counterparties.

How to manage online cash register

The main change in accounting when switching to online cash registers is that you can not fill out a unified primary document for registering the receipt of money from the population:

• KM-1 “Act on transferring the readings of summing money counters to zeros and registering KKM control counters”;
• KM-2 “Act on taking readings of control and summing cash meters upon delivery (sending) of KKM for repair and upon its return to the organization”;
• KM-3 "Act on the return of funds to buyers (clients) for unused cash receipts»;
• KM-4 "Journal of the cashier-operator";
• KM-5 "Journal of registration of indications summing cash and control counters of KKM, working without a cashier-operator";
• KM-6 "Help-report of the cashier-operator";
• KM-7 "Information on the readings of KKM meters and the organization's revenue";
• KM-8 "Journal of calls of technical specialists and registration of work performed";
• KM-9 "Act on checking the cash register".

About this letter of the Federal Tax Service of Russia dated September 26, 2016 No. ED-4-20 / 18059 @ and the Ministry of Finance of the Russian Federation dated September 16, 2016 No. 03-01-15 / 54413.

This is logical - why keep it, for example, if all the same indicators are recorded in the personal account of the cash register on the website of the Federal Tax Service (and in the personal account of the OFD - if the operator provides such an opportunity).

Together with online cash desks, an accountant will use 2 more additional types check:

• correction check - punch it when you find, for example, unaccounted for revenue in the amount of excess cash over CCP data for that day;
• a check with a sign of return of receipt - it should be issued both when returning cash for a product or service, and when returning money to the buyer's bank account.

Cash book, incoming and outgoing orders will be issued in the same order.

Documents and information requested by the tax authorities will only need to be transferred through the personal account of the CCP on the website of the Federal Tax Service (clause 4, article 5 of Law 54-FZ as amended on 01/01/2017).

Before starting settlements with customers, the cashier generates a report on the opening of the shift, after the completion of settlements - a closing report. More than 24 hours cannot elapse between these reports (clause 2, article 4.3 of Law No. 54-FZ as amended on 01/01/2017). Usually, a mechanism for controlling the time between reports is already built into the cash register and the cash register is able to independently display a report on the closing of the shift. If this did not happen, the tax authorities will be punished for violating the procedure for generating a closing report as for violating the rules for applying CCP. The amount of sanctions - from one and a half thousand rubles. for the head of the company and from 5 thousand rubles. on the taxpayer.

If you started using an online checkout, then you issue a paper check to the buyer upon purchase, plus specify whether he needs a check in electronic form. If yes, then send it to email buyer. Registered electronic checks received from the counterparty are equated to paper ones (Article 1.1 of Law 54-FZ as amended on 01/01/2017).

Visually, checks issued online by CCPs will differ from regular checks: new checks have 21 mandatory details instead of 7, as it was before (clause 1, article 4.7 of Law 54-FZ as amended on 01/01/2017). The main difference is the appearance of a QR code on the check, thanks to which the buyer will be able to find out Additional information about the company that issued the check.

Changes will also occur with forms of strict accountability - they can only be printed through automated system for BSO or provide in electronic form, the clause on the possibility of printing forms in a typographical way was excluded from the legislation.

What happens if you do not use the online checkout

If you are required to use a cash register at work, but are afraid to switch to online cash registers and work after 07/01/2017 at the old cash register, the tax authorities will issue a warning. Or they can impose a fine - from one and a half thousand rubles on an official and at least 5 thousand rubles. for a company/IP. Do not use cash registers, although you must - you will receive a fine of at least 10 thousand rubles. for an official and at least another 30 thousand rubles. to a legal entity / individual entrepreneur. You will get caught with this violation again and the amount of settlements past the cash desk will be more than 1 million rubles. - the official will be disqualified, and the activities of the company / individual entrepreneur will be suspended for a maximum of 90 days. A complete list of penalties for violations of the procedure for applying CCP is in Art. 14.5 of the Code of Administrative Offenses. The limitation period for violations of the order of work with the cash register is the same - 2 months (clause 1, article 4.5 of the Code of Administrative Offenses of the Russian Federation).

To account for the organization's cash, there is an account 50, the debit of the account shows the amounts received by the cashier from counterparties, and the loans are retiring. Of course, the balance reflects the amount of money available in cash at a particular point in time. All cash transactions must be reflected in this account.

Business transactions associated with the movement of cash are called cash transactions. In addition to cash, you can store cash documents at the box office, which include, for example, tickets, vouchers.

These transactions include the receipt of cash and their disposal.

Cash transactions, like any other business transactions, are performed on the basis of primary documents (read what these documents are). Accounting is possible only if supporting documents are available.

Forms of cash documents have unified forms, indicated below. When filling out the forms, you need to remember that corrections in documents such as receipts and outgoing orders are not allowed.

Primary cash documents:

• KO-1 is a unified form, which registers the receipt (posting) of cash, this form is called "Incoming cash order";
• KO-2 - a standard form for reflecting the issuance of funds from the cash desk, the name of this form is "Expenditure cash order";
• KO-3 - the above forms of orders must be registered in the unified form KO-3 specially designed for this journal;
• KO-4 is also one of the mandatory documents that must be kept at the enterprise, this form is called the “Cash Book”, it records all cash register movements. Entries in this book are made on the basis of completed primary receipt and expenditure monetary documents. Individual entrepreneurs may not keep this book if they keep records of income and expenses;
• an announcement for a cash contribution to the bank form 0402001 is used when depositing cash from the cash desk to the bank;
• A cash receipt is used when withdrawing cash from a current account.

You will find filling out cash documents with the ability to download forms and samples at.

To use cash settlements, it is necessary to use KKM, for some types of activities it is allowed to use. Currently, the purchase of a cash register will cost you 15,000 rubles.

Checkout limit

There is such a thing as a "cash limit" - this is the amount of cash that can be left at the end of the working day. This indicator is set by legal entities independently on the basis of administrative document. Individual entrepreneurs and small businesses may not set a limit.

The amount of funds in excess of the limit at the end of the working day is transferred to the organization's current account, that is, to be deposited with the bank, and it is necessary to fill out form 0402001 - an announcement for a cash contribution.

Money over the limit can only be kept if it is intended for paying salaries to staff, as well as social benefits, while they can be in the cash desk of the enterprise for 3 days, these 3 days should also include the day when the money was received in the bank. Also, money may remain if cash transactions in the organization were carried out on a weekend or holiday, when it is not possible to transfer this money to the bank.

An organization can receive cash from a bank account only for the following purposes:

• for payment wages staff,
• to pay travel expenses,
• for various business needs.

You can get cash on the basis of a cash cheque.

To maintain the cash register, as a rule, a special person is hired - a cashier. Also, the duties of this position can be performed by an accountant or the head himself (if the organization is small). Accounting for cash transactions is regulated by certain legislative documents.