In 2017 - 2018, entrepreneurs are gradually switching to the use of online cash registers. These changes will also affect entrepreneurs who previously may not have used cash registers for payments, including individual entrepreneurs on UTII. Cash discipline will not change in 2017 for such entrepreneurs. As before, they can process cash transactions in a general or simplified manner.

Online cash register for individual entrepreneurs on UTII

Cash discipline for individual entrepreneurs on UTII

Current rules cash discipline established by Bank of Russia Directives No. 3210-U dated March 11, 2014. By general rules cash receipts must be received at the cash desk (a room specially equipped for their storage) with the execution of an incoming cash order; the withdrawal of cash from the cash register must be issued with an outgoing cash order. These transactions must be reflected in the cash book. In addition, the cash balance limit must be determined, that is, the maximum amount of cash that can remain in the cash register at the end of the day, and excess balances must be submitted to the bank for crediting to the current account.

However, entrepreneurs on UTII, just like other entrepreneurs, can observe cash discipline in a simplified manner. They may not issue cash orders or maintain a cash book, provided that they keep records of the figures for tax purposes. They also may not set a cash balance limit and keep cash on hand without restrictions.

At the same time, entrepreneurs on UTII must comply with one more rule, namely the limitation of cash payments - no more than 100 thousand rubles. one transaction with other entrepreneurs or companies (

What is cash discipline?
Cash discipline is a generally accepted formulation describing the accounting Money– cash, non-cash – within the framework of the procedure cash transactions . Cash discipline is a colloquial expression of the concept that is governed mainly by the following laws:

• Law "On the use of cash register equipment...";
• Law "On ACCOUNTING";
• Code of Administrative Offences;
• Directive of the Central Bank of the Russian Federation No. 3073-U dated October 7, 2013 “On cash payments.”

In this article we will try to answer the questions that arise when maintaining cash discipline in as detailed and clear a manner as possible. What is cash discipline and how to conduct it correctly? What are the fines and how to avoid them? How to spend a minimum of time and money on maintaining cash records?

The article was written taking into account legislative changes in 2017-2018.

The procedure for conducting cash transactions per day (work shift).

Additional activities during the day:

Many people like to keep everything neatly, that is, fill out everything in a timely manner and completely transfer the information to the cash book, write out receipts and expenditure orders and carefully save the documents with which you confirm the entries. In fact, this is all very difficult and you will have to hire a professional or hire a consulting firm. In practice, things usually happen differently:

Minimum required actions to conduct cash transactions

Here we will describe how cash discipline is maintained by entrepreneurs (no matter individual entrepreneurs or LLCs), for whom conducting cash transactions is a bureaucratic burden. Therefore they comply only minimally the necessary conditions in order not to bear financial liability- do not pay fines.

Legislator Russian Federation requires entrepreneurs and organizations to fulfill three basic requirements when conducting cash transactions:

All other cash reporting documents are not documents for which administrative or any other liability is provided for ignorance or incorrect maintenance.

Accordingly, all you need to do is:

1. Buy cash machine. If you are not obliged to use a cash register, then give sales receipts to customers (more details).

2. Set a cash limit. Read more about the limit.

3. Do nothing(!). But be on your guard. When checking cash transactions by the tax inspectorate, you must provide the inspector with a cash book for the last 2 months. Although tax inspectors have the right to check cash statements for more than two months, they will not be able to fine you for an administrative violation.

Usually, after a tax audit, an entrepreneur can postpone a visit to the inspectorate for several days, citing a valid reason: the visiting accountant got sick or left, etc. During this time, the cash book for the last 2 - 2.5 months is quietly filled out, which is then presented to the tax office.

If you do this minimum, then there will be no fines, but there will be violations - violations not of laws, but of all sorts of by-laws, circulars, etc. There are no fines for these violations.

Cashier workplace equipment

The Central Bank's regulation "On the procedure for conducting cash transactions in the Russian Federation" describes the requirements for cash register equipment, including security alarms, separate barred rooms and the presence of a fireproof box - safe. Skilled inspectors consider the absence of such a workplace to be a violation of cash discipline. This is similar to how the absence of a hologram is defined as the non-use of PFC. In fact, the law does not directly provide punishment for this. Such fines are easily disputed in the Arbitration Court.

Violation of cash discipline

Control over the implementation of cash discipline is carried out by inspectors of the “Operational Control Department” of the relevant interdistrict tax inspectorates.

The main violations of cash discipline, or more precisely, violations of the procedure for conducting cash transactions include:

Amounts of fines

Legal entities:

If the organization is found guilty of violating cash discipline, Article 15.1 of the Code of Administrative Offenses of the Russian Federation or Art. 14.5 Code of Administrative Offenses, then fine from 30,000 rubles. If an official is involved, then from 10.000, in this case the official is involved simultaneously with legal entity. Usually the manager or, in rare cases, the person responsible for conducting cash transactions - a senior cashier, accountant, etc. - is fined. The total amount of the fine in the end is from 40,000 to 55,000 rubles.

Individual entrepreneurs:

Individual entrepreneurs are involved as officials, a fine from 10,000 rub. The Code of Administrative Offenses equates entrepreneurs with officials.

Warning instead of fine:

Warnings instead of fines are provided for violations of Article 14.5 of the Administrative Code:

• non-use or use not in in the prescribed manner cash register equipment

When imposing fines related to the use of cash register systems, warnings are possible if the head of the tax inspectorate (it is he and only he who makes the decision to impose a fine or warning) considers the request that will be addressed to him sufficiently motivated.

A warning instead of a fine can be applied if you have Last year there were no other violations. That is, if during the year there was similar violation(any violation), then you will definitely be fined. If there were no violations, feel free to write a petition.

Warnings are not provided for violations:

• exceeding the permissible cash limit
• non-receipt, under-receipt of cash proceeds

How does this happen in practice?
As for the additional fine for the manager - 10,000 rubles.
If the violation is obvious and the manager’s guilt is easily provable, the violations were committed either with his gross connivance or on his direct instructions, then the manager will be fined. This usually occurs if there is written explanation or testimony from a manager or employee. Therefore, you should not say anything unnecessary or answer any questions, and you should also carefully read the inspection report before signing.
If a violation is committed by one of the employees (workers) contrary to job description(or orders of the manager), the employee is held accountable. But we must remember that by default the manager is responsible for everything. Even the chief accountant will not be held accountable if he makes a mistake. The manager will be involved because Chief Accountant not an "obvious face".

Petition

To avoid penalties, you must write a petition addressed to the head of the interdistrict tax inspectorate. The head of the MIFTS may issue a warning if you have not had such violations over the past year.

Example of a request:

To the Head of MIFNS No.____

from ____________________

Petition

Upon inspection of INNOCENCE LLC, violations were revealed by my employees, this was expressed in the following ___________________ (describe the violation).

I ask you to issue a warning, since the violation was committed for the first time, and I also took all preventive measures in my power:

• equipped workplace my employee with cash register equipment registered with the tax office
• The cash register is undergoing maintenance at the service center (a copy of the agreement with the service center is attached)
• the contract was paid on time Maintenance(copy of payment documents in the attachment)
• The cash register is sealed in accordance with the established procedure
• The cash register was promptly covered with a hologram service(copy of the passport with the CTO mark about sticking in the attachment)
• The cash register was covered with a hologram state register(canceled 2013)
• equipped the employee with sales receipts and the organization’s seal
• There is an order on the employee’s responsibility, where he signed that he undertakes to punch each buyer’s control cash receipt, hand it over along with the purchase, enter the amount no less than the amount paid, etc. (copy of the order in the attachment)

The employee committed the violation independently, unintentionally, by accident. Due to his inexperience, feeling unwell, tiredness at the end of a hard working day, distracted.
I ask you not to apply penalties to the employee and the company.

Signature, date

If you are fined for a hologram, you can write that the hologram was glued, but accidentally came off due to heat. There is a note about this in the KKM passport (if not, they will put it in the central service center, since this is partly their fault). You need to stick on a new hologram urgently.

Anyway, the final decision is made by the head of the interdistrict tax inspectorate. Its decision can be appealed to the arbitration court. If the above circumstances exist, the court will easily take your side.

Is cash discipline different for individual entrepreneurs and organizations?

Cash discipline is the same for everyone. Regardless of whether you have an individual entrepreneur or an LLC, regardless of the type of taxation chosen, UTII, simplified tax system, etc.

But there are some nuances.

Not everyone should use a cash register and the reporting associated with it: the cashier-operator’s journal - KM-4, the cashier-operator’s certificate KM-6 and other documents related to the cash register. Read more.
Organizations, unlike individual entrepreneurs, always have, this also imposes.

In practice, an LLC has higher requirements for filling out the cash book, because you need to know the chart of accounts, the very column in the cash book where the corresponding account number is indicated, you need to know what these operations are called in digital terms. The cash book in an LLC must be kept really carefully, detailing all receipts, indicating sources and all expenses, indicating counterparties.
Accordingly, cash receipts and expenditures must be maintained more carefully.

For an LLC, a good accountant is the key to the health of its cash discipline.

Order on cash discipline (order on budget policy).

Order on budget policy. Why is it needed? The operating hours of some enterprises, for example gas stations, are 24 hours a day. At the end of the cash register shift, the cashier removes the Z-report from the cash register, collects cash, and records cash counters. The money is then often deposited in the bank. If the operating mode is 24/7, then which point is considered the start of the shift report, how to record amounts for a specific calendar date if the shift ends, for example, at 8 a.m.? It is for such moments that the order on budget policy serves.

The meaning is something like this: the order can protect against claims from the tax inspectorate. These claims are inappropriate - the money has not disappeared anywhere, but the tax inspectorate may consider it a violation that the cash register readings do not match the entries in the cash book.

Also in this order you can take into account other aspects of the activity of your enterprise:

• how are calculations carried out?
• How do employees go on vacation?
• which days are considered working days

Checking cash discipline by the bank

The bank that holds your current account must review your cash statements every two years.

The bank can selectively check any three months of your work with it. The bank checks the correctness of the financial, mathematical account; it is not interested in invoices.

The bank checks mainly two points:

1. Has the cash limit been exceeded?
2. Cash book and documents confirming entries in it: payment orders, cash receipts, X and Z reports, cash receipts and expenditures, etc.

After the audit, the bank draws up a certificate, which is often required by the tax authority during its audit. If the inspector sees that you have not corrected the bank's comments, he may impose a fine on you. If everything is corrected, there will be no fine.

Many people perceive the bank as a state. The bank is not a state; it is an economic entity just like your company. More precisely, he is your partner. But the partner has the right to check the correctness of cash transactions. This is not direct supervision - the bank does not have powers to hold accountable. The bank can, as it were, recommend, train, but it has no right to indicate or, especially, fine.

When choosing a bank, you choose your partner. Who is cheaper to open a current account, where the service is cheaper, which bank is located closer to your office or home, who will not leak information about you to scammers. This is a partner, so you need to look at him this way: if you don’t like this partner, you will always change him. And the bank also has a direct interest in you as a client. By and large, you make money from each other.

Cash discipline inspection report

First, the first act is drawn up at the inspection site. It records everything related to the inspection of the workplace: taking a report from cash register equipment, the presence of a seal, whether a check has been issued, whether all the details are on the check, etc.

After drawing up the first act, the tax inspector invites the entrepreneur to his place with documents that are of interest to him. It can be:

• bank verification certificate
• cash book
• cashier-operator's journal
• certificate-report of the cashier-operator
• Z reports
• fiscal reports (which are taken by a CTO employee)

The tax office draws up a second act (protocol). After this act, you may be given a fine or warning, or released in peace.

The decision to impose a fine is made only by the head of the MIFTS. But the ordinary inspector makes more important decisions on the initiation of a case of an administrative offense or about termination of administrative proceedings. This decision is made by the inspector while production is in progress. From the moment of inspection until the registration of the protocol, and after the registration of the protocol, only the head of the inspection can make decisions on the case.
After transferring the case to the head of the inspection, you will need to fight or cooperate with the legal service of the inspection.

What if there was a violation a year and a half ago, but I was still fined?, even after my petition, is this legal?
In addition to the law, we also have the right to internal convictions. The head of the inspection, if he issues a fine even a year and a half after the last violation, will still be right. But his actions can be challenged in court. But potentially the tax authority does not violate anything. In court it will be necessary to focus specifically on insignificance violations. That is, let’s say if the cashier did not punch a check for a small amount, for example. chewing gum for 20 rubles (namely, such test purchases are usually made by tax authorities), then the court must emphasize that this type of violation is insignificant and its consequences are minimal.

Can the court change the decision of the head of the tax office?

The arbitration court may change the imposition of a fine to a warning. The court needs convincing evidence. The most important thing when applying to the Arbitration Court is that in such cases you need to appeal to the court that the violation itself is so insignificant that the application of such a penalty is inadequate. Let's say you bought chewing gum for 25 rubles, the cashier did not punch the receipt and he was issued a fine of 30 thousand rubles. The arbitration may take into account the insignificance of the violation: they didn’t buy the sofa, after all, for that matter.
Also with the absence of a hologram or seal mark. The inspection fined you for the absence of a hologram - bring to court evidence that it was there, but came off.

Arbitration cannot cancel a fine imposed within a year after a similar offense.

Is a cashier-operator fined for journaling?
Cash register, cashier-operator's journal, cash register registration card, cash register passport, forms KM-1, KM-2, etc., above all of this lie provisions for the use of cash register equipment and guidelines, for violations of which there are no fines.

Cash discipline in 2018–2019 provides for strict adherence to the rules for conducting cash transactions established for firms and individual entrepreneurs dealing with cash payments. What rules and nuances do you need to know when working with cash registers? Who, how and when monitors compliance with cash discipline? What liability arises for violation of cash transactions? Let's look at the answers to these and other questions in the material below.

Cash control discipline in 2018-2019

Cash control (or cash) discipline is compliance by legal entities and individual entrepreneurs with the rules for making cash payments legally established in the Russian Federation. Cash payments include all types of income and expense transactions carried out by a company or individual entrepreneur with cash.

The broadest concept for cash payments is the concept of a cash desk (operating cash desk), through which a company or individual entrepreneur makes cash payments. Most often, these are operations such as payment of salaries, receipt and delivery of money to the bank, settlements with accountable persons, issuance and repayment of loans. The cash register may also receive cash proceeds.

Receipt of cash proceeds obliges the use of cash register equipment (clause 1, article 1.2 of the law “On cash register..." dated May 22, 2003 No. 54-FZ). Although in some cases its non-use is allowed:

• Legal entities and individual entrepreneurs when carrying out certain types of activities (clause 2 of article 2 of law No. 54-FZ).
• Legal entities and individual entrepreneurs who are on UTII, and individual entrepreneurs using PSN. It is enough for them to issue any document for the buyer confirming the receipt of money. Its content is similar to a regular sales receipt. However, from July 1, 2018, these persons (except for those engaged in certain types of activities) lost the opportunity to formalize the receipt of funds in this way and are required to use online cash registers (Clause 7, Article 7 of the Law “On Amendments...” dated July 3, 2016 No. 290-FZ ). Conducting activities such as the provision of services to the population, retail trade, catering services and a number of others, gives UTII payers and individual entrepreneurs using PSN the right to postpone the use of online cash registers until 07/01/2019 (Clause 7.1 Article 7 of Law No. 290- Federal Law).
• Legal entities and individual entrepreneurs when carrying out activities in conditions that impede the use of cash register systems (Clause 3, Article 2 of Law No. 54-FZ).

The number of cash registers or other points for receiving money in ways that allow the non-use of cash registers is not limited. But at the end of the working day, the received revenue must be credited to the cash desk of the company or individual entrepreneur.

Thus, compliance with cash discipline in 2018-2019 involves following the rules for conducting income and expense transactions carried out at the cash register of a legal entity or individual entrepreneur, and the rules for working with cash registers or documents that are drawn up when cash registers are not used.

Cash discipline is mandatory for everyone.

What is cash discipline?

Compliance with cash discipline comes down to compliance with the rules established by the following documents:

• Directive of the Bank of the Russian Federation dated March 11, 2014 No. 3210-U, which defines the rules for conducting cash transactions for legal entities and individual entrepreneurs.

Read more about this document in the article “Nuances of the regulations on the procedure for conducting cash transactions” .

• Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U, which contains the conditions for cash payments.
• Law of the Russian Federation dated May 22, 2003 No. 54-FZ, establishing the rules for the use of cash register systems.
• Law of the Russian Federation dated July 3, 2016 No. 290-FZ or the law on online cash registers, which introduced significant changes to the rules of Law No. 54-FZ, the main stages of implementation of which fall in 2017-2019.

Read more about Law No. 290-FZ and the consequences of its entry into force in the materials:

• “Online cash registers since 2017 - the law has been adopted” ;
• “Current amendments to the law on online cash registers” .

Regarding the operating cash desk, the basic rules are as follows:

• A person is appointed to perform the functions of a cashier, with whom an agreement on full financial responsibility must be concluded. An exception would be situations when the cash register is run by the head of a legal entity or individual entrepreneur, working alone.
• Money and cash documents are stored in conditions that ensure their safety.
• Operations carried out at the cash desk are documented established form in compliance with a certain order of filling them out. Documents are drawn up directly upon completion of the transaction, and for the posting of cash proceeds received outside the operating cash desk - daily at the end of the working day. Cash discipline in 2018-2019 for individual entrepreneurs who keep simplified records of their transactions allows for the possibility of not completing cash register documents.

Read more about the types of cash transactions in the article “The concept and types of cash transactions (legal regulation)” .

• If cash proceeds are received at the operating cash desk, then a cash register must be present. The issuance of a cash receipt upon receipt of cash proceeds is mandatory (Article 5 of Law No. 54-FZ).
• Money accepted by the cashier is checked for authenticity. A certain procedure is followed to check their quantity when receiving and issuing.
• Cash proceeds received by the operating cash desk should be spent only for certain purposes: payment of wages, settlements with suppliers and customers, issuance on account. Individual entrepreneurs can take money for personal needs.
• The maximum amount of cash payments between legal entities, between individual entrepreneurs, between legal entities and individual entrepreneurs is limited to 100,000 rubles. under one contract. At the same time, settlements with individuals are not limited, and individual entrepreneurs have the right to take any amounts from the cash register for personal needs.

Read more about the limit of payments between legal entities in the material “What is the limit for cash payments between legal entities?” .

• Issuance on account is carried out by order of the manager or on the application of the accountable person endorsed by him. To report on amounts issued, 3 business days are provided from the expiration date for which the money was issued (including travel allowances). Unspent amounts must be returned to the cashier or will be deducted from wages accountable person (Article 137 of the Labor Code of the Russian Federation).

Read about the current procedure for issuing money according to the report.

• A limit is set on the balance of money in the cash register at the end of the working day. The procedure for calculating it is chosen by the company or individual entrepreneur independently from two methods proposed by the Bank of the Russian Federation Directive No. 3210-U. The excess must be deposited in the bank. An excess balance is allowed only on paydays (no more than 5 working days). Cash discipline in 2018-2019 for LLCs related to small-scale enterprises and individual entrepreneurs suggests that these individuals may not set this limit. For separate divisions it is installed either by the head office (if the division does not have its own current account) or independently (if the division has its own current account).

Read about determining the cash balance limit in the material “How to calculate the cash balance limit?” .

• Transactions with cash currency can be carried out through the cash desk. Most often they are associated with the issuance of money for foreign business trips and the delivery and receipt of currency at the bank. In some cases, settlements with residents may occur (Article 9 of the Law of the Russian Federation of December 10, 2003 No. 173-FZ).

Read more about foreign exchange transactions read the articles:

• “Currency transactions: concept, types, classifications” ;
• “Changes in currency legislation since 2018” .

What you need to know about working with CCP

The requirements for the CCP used in 2018-2019 are determined by the updated law No. 54-FZ.

From 02/01/2017, only new-style cash registers (online cash registers) began to be registered with the Federal Tax Service. From July 1, 2017, this type of cash register became mandatory for use by all business entities.

Online cash registers are fundamentally different from previously used cash registers with a fiscal drive. Accordingly, the requirements for them are completely different.

About general requirements requirements that online cash registers must satisfy, read the article “Where and at what price can I buy an online cash register?” .

The problems that arise during their work also became different.

You will find answers to many questions related to the use of online cash registers in our section “Online cash registers KKT KKM”.

What is the basis for knowing the procedure for preparing cash documents?

The changes made to Law No. 54-FZ by Law No. 290-FZ not only affected the requirements for the cash register equipment used, but also led to updated requirements for the documents generated by this equipment: cash receipts and BSO. At the same time, the BSO has become a document in the execution of which devices similar to online cash registers must be used. Accordingly, the list of details for documents generated by the new cash desks turned out to be the same (Article 4.7 of Law No. 54-FZ).

Read about what has changed for BSO with the advent of online cash registers in the article “Law on online cash registers - how to apply BSO (nuances)” .

For persons who have the opportunity to delay the start of working with online cash registers, the rules remain in force allowing for the issuance of a document of any form indicating receipt of funds upon receipt of money for a purchase made from them. Therefore, a company or individual entrepreneur has the right to develop the form of the forms they need (in particular, BSO forms used, for example, when providing services to the public) independently, if such a form is not approved at the legislative level. The mandatory details of such BSOs are given in Decree of the Government of the Russian Federation dated May 6, 2008 No. 359. The counterfoils of the BSO forms confirming the amount of revenue received per day should be submitted along with the money to the operating cash desk at the end of the working day.

Read more about the use of old-style BSO in the material “What applies to strict reporting forms (requirements)?” .

There are 2 types of actions recorded at the operating cash desk:

1. Receipts using a cash receipt order (PKO) form KO-1, to which, if possible, documents are attached confirming the amount of the incoming amount. The detachable part of the PKO (receipt), containing the signatures of authorized persons and a seal, is transferred to the depositor.
2. Expenses using an expense cash order (RKO) form KO-2, to which, as a rule, documents are attached confirming the amount of the amount issued (pay slips, office notes, copies of orders, checks, receipts). The RKO reflects the details of the recipient’s identity document. If receipt is carried out by power of attorney, then its original (if the power of attorney is one-time) or a copy (if the power of attorney is not one-time) is attached to the RKO.

The PKO and RKO forms are established by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 and are mandatory for use in the Russian Federation when registering income and expense transactions. Each operation requires its own separate document.

All PKOs and RKOs issued during the day are recorded in the cash book of the KO-4 form, which sums up the work for the day (receipt and expense turnover) and displays the balance at the end of the day.

PKO, RKO and cash book contain a reference to accounting accounts, the indication of which is mandatory for companies and optional for individual entrepreneurs who do not have to keep accounting (subclause 1, clause 2 of the law of December 6, 2011 No. 402-FZ).

Additionally, such forms of cash documents can also be filled out as a journal for registering incoming and outgoing cash documents of form KO-3 and a book of accounting for funds accepted and issued to other cashiers of form KO-5.

The procedure for filling out cash documents is given in Resolution of the State Statistics Committee No. 88 and instructions of the Bank of the Russian Federation No. 3210-U.

Read about the rules for filling out cash orders in the following materials:

• “How is a cash receipt order (PKO) filled out?” ;
• “How is an expense cash order (RKO) filled out?” .

Who monitors compliance with cash discipline?

All employees associated with their implementation must control the correctness of actions for carrying out cash transactions. If the organization has a chief accountant, then he is responsible for monitoring the work of the accounting department and the operating cash desk that is part of it. The general responsibility for the activities of the company lies with its director, and the individual entrepreneur himself is responsible for the activities of the individual entrepreneur.

Checking cash discipline in 2018-2019, which may result in an administrative fine or subsequent on-site inspection for the person being inspected, is carried out by tax authorities (Clause 1, Article 7 of Law of the Russian Federation of March 21, 1991 No. 943-I).

The objectives of this audit are to identify the facts:

• incompleteness and untimeliness of receipt of revenue;
• exceeding the cash payment limit;
• exceeding the cash balance limit;
• use of prohibited, faulty or non-compliant cash register equipment;
• failure to issue cash receipts or BSO;
• discrepancies between actual cash balances in the cash register and the amounts indicated in the documents;
• issuing large sums of money on account for unreasonably long periods.

How is cash discipline checked?

Checking cash discipline in 2018-2019 is carried out by decision of the head of the Federal Tax Service in the manner established by order of the Ministry of Finance of the Russian Federation dated October 17, 2011 No. 133n. During the verification process, the following are studied:

• All documents that are related to the execution of cash transactions.
• Reports fiscal memory and CCT control tapes - according to the old-style technique.
• Documents for the purchase, registration and maintenance of cash registers.
• Documents related to the acquisition, accounting and destruction of BSO - for those types that continue to be issued according to the old rules.
• Accounting registers of accounting or business transactions.
• Order for cash balance limit.
• Expense reports.

At the same time, inspectors are given unlimited access to the cash register, including its passwords and cash.

During the inspection, any other documents related to the subject of the inspection, as well as explanations, may be requested.

Responsibility for conducting cash transactions with violations

Responsibility for violation of cash discipline is administrative. The period of prosecution is limited to 2 months from the date of commission of the offense (Clause 1 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation), so a one-time violation of cash discipline in 2018-2019 may go unpunished.

A timely detected violation will lead to fairly high fines, since Law No. 290-FZ, since 2016, fines for violation of cash discipline, or more precisely, liability for non-use of cash registers, have been seriously increased. Administrative liability for non-use of cash registers entails:

• fine for officials in the amount of 25 to 50% of the settlement amount made without the use of cash register, but not less than 10,000 rubles;
• a fine for legal entities in the amount of 75 to 100% of the settlement amount made without the use of cash register, but not less than 30,000 rubles. (clause 2 of article 14.5 of the Administrative Code).

If an organization or individual entrepreneur is caught a second time for not using the cash register, then in the case where the amount of settlements without using the cash register is (including in the aggregate) 1 million rubles. and more, this will entail:

• disqualification of officials for a period of 1 to 2 years;
• suspension of activities for up to 90 days for individual entrepreneurs and organizations (clause 3 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Responsibility for violations in the management of cash discipline in 2018-2019 in the form of the use of cash registers that do not meet established requirements, the use of cash register equipment used in violation established by law The procedure and conditions for its registration and re-registration in the Russian Federation provide for liability in the form of:

• warning or fine in the amount of 1,500 to 3,000 rubles. for officials;
• warning or fine in the amount of 5,000 to 10,000 rubles. for legal entities (Article 14.5 of the Code of Administrative Offenses of the Russian Federation, paragraph 15 of Article 7 of Law No. 290-FZ).

Law No. 290-FZ introduced other grounds for holding people accountable for violations in the use of cash register systems. For example:

• for failure to send a cash receipt or form to the buyer strict reporting V in electronic format or for failure to transfer these documents on paper at the request of the buyer;
• responsibility has been introduced for fiscal operators, cash register manufacturers, and expert organizations.

But even if, at the time of checking cash discipline, the INFS cannot hold the violator accountable in the form of an administrative fine (due to the expiration of a 2-month period from the date of the offense), then there is no need to rejoice. Detection of violations in the use of cash register systems will serve as a reason for closer attention to the taxpayer and, if any other problems are identified in his work, may lead to an early on-site inspection. The clear interest of tax authorities will be caused by the incompleteness and untimely recording of revenue, as well as the identification of inconsistencies between documentary and actual cash balances in the cash register.

The fact of issuing large sums of money on account for unreasonably long periods may lead to additional personal income tax assessment on these amounts (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 5, 2013 No. 14376/12).

Results

Acceptance of cash proceeds, as a rule, obliges the recipient to have a cash register that issues a document confirming the acceptance of the corresponding amount. From 07/01/2017, a new type of cash registers - online cash registers - became mandatory. They generate not only cash receipts, but also BSO. Accordingly, the requirements for new cash registers and the documents issued by them have changed.

There are persons who are not obliged to use CCP, as well as persons who have the right to start doing this later (from 07/01/2018 or from 07/01/2019). When accepting money, they have the right to issue any document confirming the fact of acceptance. This document may have an independently developed form if its form is not approved by law. Here you can follow the rules for registering old BSOs.

There are no changes in 2018-2019 regarding the documents generated by the operating cash desk. Just as there are no changes in the authority that checks the state of cash discipline (i.e. compliance with the rules for working with cash), it remains the Federal Tax Service Inspectorate. Despite the limited period for bringing to justice for violations when working with a cash register, the detection of such violations is fraught with consequences in the form of an on-site tax audit.

Administrative liability itself has increased significantly since 2016: the size of fines has increased, the types of liability for non-use of cash registers have been expanded, and in connection with the start of work with a new type of cash register equipment, new grounds for liability have been introduced.

Cash discipline is a list of rules that regulate everything related to the movement and accounting of cash. According to these rules, they must work both small and medium business and large commercial organizations.

Any individual entrepreneur who conducts a cash transaction must comply with current law RF. If a violation of cash discipline is detected, the state issues penalties to the individual entrepreneur in the amounts established by law. This article discusses in detail the main points that include different kinds violations of cash discipline of individual entrepreneurs.

Decree of the Central Bank of the Russian Federation No. 3210-U describes in detail the procedure for conducting cash transactions for individual entrepreneurs in 2019. This document contains information about 2 categories of individual entrepreneurs - tax payers who can enjoy some benefits.

In 2018 and 2019, individual entrepreneurs can conduct simplified cash order- without observing the cash limit.
In this case, an individual entrepreneur can store any amount of funds in the cash register of his company. However, in this case, it is better to keep the company’s money in banks.
In all other cases, the small business owner must maintain cash discipline.

The cash discipline of individual entrepreneurs, which is established for the period 2015–2019, allows the individual entrepreneur not to draw up statements of both expenses (when he issues cash at the cash desk) and cash receipt orders - when accepting money in cash. Also, the decree of the Central Bank of the Russian Federation establishes the following - individual entrepreneurs have the right to refuse to maintain a cash book.

It should be borne in mind that refusal to issue cash receipts and cash orders makes it difficult to control the work of employees who receive money. In this case, there is no confirmation that the employee received the money.

If an entrepreneur’s employees do not work according to employment contracts hiring, and the funds go to the individual entrepreneur directly, then refusing to maintain expense and income cash orders is a logical solution.

Entrepreneurs have the right to confirm the amount of revenue with cash receipts issued to customers.

The payment of wages can be recorded in certain pay slips.

Description of violation of cash discipline

Stopping the operation of cash register equipment (CCT)

For such a violation of cash discipline - termination of the cash register operation”, Article 14 of the Code of Administrative Offenses stipulates the following penalties:

• if the taxpayer holds a certain position in the company - 3–4000 rubles;
• if the payer is a legal entity - 30–40,000 rubles.

For example, in a hairdressing salon there was no administrator for several months, who was supposed to work on cash register equipment (CCT). An employee of this organization did not knock out the check, and informed the visitor that this was not part of his job responsibilities.

In this case, a violation of cash discipline occurred, and the tax inspector issued fines to individual entrepreneurs in the amount of 30 thousand rubles. (Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

The court decided to satisfy the demands of the tax authorities against the taxpayer - the fine was recognized as legal and justified. The court ruling stated the following: the fault of this enterprise was that it did not control the employee’s compliance with the rules on the use of cash register systems.

The Presidium of the Supreme Arbitration Court of the Russian Federation made a similar decision in its resolution. In fact, it was the whole company that violated labor discipline.

As a result, the judges made a positive decision in favor of the state and not the taxpayer - they left the decision of the federal tax service on penalties in force.

As a result, the courts impose fines on the entire organization, although only one employee of the organization can break the law. According to Article 14 of the Code of Administrative Offenses of the Russian Federation, the amount of fines that are established for officials is 10 times less than the fines for a company.

It should be noted that it is more expedient for enterprises to impose punishment on only 1 employee. However, when transferring a fine, you need to be careful. The law allows the court to make decisions on the collection of two fines: both from the company and from its employee.

Firms that have exceeded cash limit, approved by the Central Bank of the Russian Federation, tax officials punish financially - the fine reaches 50 thousand rubles. Basis - Art. 15 Code of Administrative Offenses of the Russian Federation. The rules for maintaining cash discipline, which were introduced in 2017, stipulate that the limit should not be exceeded.

At the same time in real life Tax inspectors are rarely able to collect such a fine from the taxpayer. In most cases, tax specialists do not have time to collect penalties within 2 months.

If tax officials collect fines after 2 months, you should boldly file a complaint with the tax inspectorate in the arbitration court: judges in such cases make a positive decision in favor of the individual entrepreneur.

The company, whose revenue in previous years amounted to 800 million rubles, has been a small enterprise since July 2015. Until 2019, individual entrepreneurs may no longer use the cash balance limit at the cash register. This was confirmed by officials of the Ministry economic development and the Central Bank of the Russian Federation.

Since July 2015, the maximum amount of revenue at which a company is considered a small enterprise is not 400, but 800 million rubles. According to officials, this amendment can also be applied to last year’s revenue.

For example, the annual revenue of individual entrepreneurs in 2013 was equal to 600 million rubles, which is more than the established limit (600 > 400). In this case, in 2014 the enterprise could not be recognized as small.

The company's revenue in 2014 amounted to 750 million rubles.

Since July 2015, its revenue has been less than the new limit (750< 800). Соответственно, с этой даты ИП - малое предприятие.

At the same time, in this case the following 2 criteria must be met:

• the number of employees of the organization for the previous year should not be more than 100;
• V authorized capital firms the share of participation of various firms that are not considered small should be equal to 49%.

Small businesses may not set a cash balance limit. In this case, if the company became such an enterprise in July of this year, then the limit can be lifted from mid-2015.

Rules for storing cash

The updated version of cash discipline, which will come into force in 2019, makes the following requirement for individual entrepreneurs - the storage of cash in the company must be carried out in accordance with established regulations and laws. In most cases, a violation of the cash storage procedure occurs when the entrepreneur does not have a cash room.

A cash room is an isolated room in which cash is received, issued and stored.

If an individual entrepreneur does not have a cash register, he must pay a fine of 50,000 rubles. (Article 15 of the Code of Administrative Offenses of the Russian Federation).

The court may side with the individual entrepreneur if the tax inspectorate has collected a weak evidence base regarding this violation.

To successfully collect a fine from a company under Article 15 of the Code of Administrative Offenses of the Russian Federation, tax inspectors must:

• discover the company’s free money and fix its amount;
• make sure that they are in the cash register room;
• write in the claim a certain rule of law that the defendant violated;
• record the date and place of the administrative violation.

If tax specialists simply do not find a cash room in the company and do not present other evidence, the court rules in favor of the organization and not the state.

Non-receipt of cash proceeds

Money not reflected in cash orders is a reason for charging large fines to individual entrepreneurs (50 thousand rubles).

Such offenses pose a danger to individual entrepreneurs also because tax specialists, who have identified the presence of unaccounted funds, assign the individual entrepreneur to conduct an on-site audit. In this case, it turns out that, by reducing revenue, the company underpaid the full amount of value added tax and income tax to the budget.

Exceeding the limit for cash payments at the cash desk

One of the common violations of cash discipline is exceeding the limit for cash payments at the cash register. With such calculations, there is a limit equal to 100 thousand rubles. But it is not clear in all cases how to calculate it correctly.

For example, how can an individual entrepreneur determine the amount that does not exceed the limit if he has not drawn up an official paper agreement with his partners? Or if an individual entrepreneur has concluded 2 or more transactions, breaking down payments in such a way that their amount is not equal to 100 thousand rubles?

The cash payment limit can only be used for 1 transaction (Instruction of the Central Bank of the Russian Federation No. 3073-U). However, in some cases firms do not put the contract in writing.

So, when suppliers issue invoices for payment, and then make shipments to customers commercial products according to invoices. In this case, the limit must be calculated for each of all shipments of commercial products. In this case, there is no need to draw up an agreement in the form of 1 document (Article 434 of the Civil Code of the Russian Federation).

When suppliers issue invoices to potential buyers, which indicate both the quantity and brand of commercial products, then such a document is an offer. The fact that money has been received into the account indicates that the buyers have concluded a deal (Article 435, Article 438 of the Civil Code of the Russian Federation). In this case, the company draws up and signs a one-time purchase and sale agreement.

As a result, the buyer is not obliged to pay cash for goods financial means, if their amount on invoices is 100 thousand rubles. at most.

However, tax inspectors can make their claims if the individual entrepreneur has a supply agreement. In this case, the individual entrepreneur must set a limit on such a transaction, having studied financial indicators all one-time deliveries of commercial products.

Otherwise, tax authorities may issue a fine to the supplier. However, if the supplier did not indicate a reference to a long-term contract in the delivery note and invoice, then the fine can be canceled in court.

Some individual entrepreneurs think that they can use the limit when making payments within 1 day. In this case, they pay counterparties 2 or more payments over, for example, 5 days. At the same time, the limit can only be used in 1 agreement and is not related to the payment deadline.

At the same time, if an individual entrepreneur has signed several transactions with counterparties at once, then he can pay invoices for them in an amount that is more than 100 thousand rubles, including within 1 day.

The above changes to cash discipline for individual entrepreneurs in 2019 will lead to the fact that entrepreneurs will have to replace all cash register systems with equipment that will ensure the implementation of cash control procedures.

Sending the check will be handled by authorized fiscal data operators. In this case, violation of the procedure and deadlines for transferring payment data will result in the individual entrepreneur being charged a fine in the amount prescribed by law.

Most individual entrepreneurs are quite seriously concerned about the above innovations, however, if they are adopted, as before, the State Duma of the Russian Federation will establish a five-year transition period for new cash register equipment. During this time, the individual entrepreneur will be able to buy new cash registers (CCMs) and replace all outdated cash registers in the organization with modern ones.

Related posts:

No similar entries found.

Cash discipline is compliance by organizations and individual entrepreneurs with the rules for conducting cash transactions, rules for spending cash proceeds, rules for storing cash, as well as rules for working with cash registers.

We would like to note right away that cash discipline is the same for everyone (with the exception of some points), that is, cash discipline in 2019 for an LLC is the same as, for example, for a joint-stock company.

Cash discipline in 2019

We have already discussed the rules for conducting and processing cash transactions. Therefore, now we will dwell on the rules for spending cash proceeds, storing cash and working with cash registers.

Maintaining cash discipline: spending cash proceeds

Organizations and individual entrepreneurs are prohibited from spending cash proceeds (clause 2 of Bank of Russia Directive No. 3073-U dated October 7, 2013). But there is an exception to every rule, so the above amounts can be used, for example, for:

• payments to employees (various salary payments and social benefits);
• issuing money to accountants;
• payment for goods/works/services (except valuable papers);
• refunds to buyers/customers for goods paid for in cash but returned (uncompleted work, unrendered services).

An individual entrepreneur who has received cash proceeds from the cash register can spend it on personal needs.

Cash storage

There are no statutory requirements for the premises of the cash register - they were abolished back in 2012. Therefore, the head of the company/individual entrepreneur himself decides how cash will be stored at the cash desk (clause 7 of Bank of Russia Directive No. 3210-U dated March 11, 2014). For example, the head of an organization may issue an order stating that cash must be stored in a safe located in the accounting department.

Working with CCP

Work with the use of cash register equipment is regulated by Federal Law dated May 22, 2003 No. 54-FZ (hereinafter referred to as the Law).

When selling goods (works, services) for cash, as well as using bank cards, organizations and individual entrepreneurs must use CCP (Clause 1, Article 1.2 of the Law).

Conventionally, there are several basic rules for working with CCP:

The cash register must meet certain requirements (Article 4 of the Law). Such requirements, in particular, include the presence of a case, serial number, real-time clock, serviceability of the device;

The cash register must be registered with the tax office, and in some cases it is necessary to re-register the cash register or deregister it (Article 4.2 of the Law). It is worth noting that the legislation does not establish a deadline for submitting an application to the Federal Tax Service to register a cash register, but it is logical to assume that the device must be registered before using it;

An organization/individual entrepreneur, when selling goods (works, services) for cash, is obliged to issue the buyer a cash receipt, and in the case where cash registers may not be used, a strict reporting form. At the same time, certain requirements are imposed on these documents (Article 4.7 of the Law).

Responsibility for violation of cash discipline

Violation of cash discipline is subject to administrative punishment. Moreover, the fine depends on what kind of violation was committed by the organization/individual entrepreneur.

For example, an organization faces a fine of 40 thousand rubles. up to 50 thousand rubles. in the case (part 1 of article 15.1 of the Code of Administrative Offenses of the Russian Federation):

• cash settlements with other companies in excess of the established maximum;
• keeping money in the cash register in excess of the established limit.

As for non-compliance with the rules for working with cash register systems, the fines for this are as follows (Article 14.5 of the Code of Administrative Offenses of the Russian Federation):

The statute of limitations for bringing to responsibility is a year and is calculated (parts 1, 2 of article 4.5 of the Code of Administrative Offenses of the Russian Federation):

• or from the moment the violation was committed;
• or from the moment of detection of a continuing violation (for example, the absence of a cash register at a company obligated to use it).