The main requirements in 2019 for cash discipline are related to the use and storage of cash, compliance with established limits and the correct maintenance of relevant documentation. Detailed description rules of cash discipline, as well as the procedure for conducting a tax audit and the amount of fines can be found below.

Under cash discipline is understood:

1. System of conducting rules cash transactions, settlements with customers, employees, counterparties.
2. Compliance with a system of such rules by any legal entities and individual entrepreneurs.

Cash discipline includes several rules. They regulate:

• all cash transactions;
• expenditure of proceeds;
• storage of cash;
• requirements for a cash register;
• rules for using and registering the cash register;
• collection of funds;
• drawing up receipt/expenditure orders, reports and other cash documentation.

Basic concepts related to cash management and cash discipline are spelled out in the federal law on cash register No. 54. There you can also find the requirements for a cash register, the procedure for its registration and re-registration. The document specifies the basic concepts that are in one way or another related to cash discipline, issues of using cash registers, and transferring relevant data to the tax service. A modern cash register is defined as a computer computing device, as well as a complex of such devices that store and transmit fiscal data to the tax service and can print fiscal documentation, including a check.

It is important to understand that most entrepreneurs and organizations must comply with the rules for maintaining a cash register, storing funds and filling out documents, but not all. Cash discipline does not apply for companies that:

3 rules of cash discipline

Regardless of the type of cash register (regular or online cash register), as well as the specific model, the organization and, in particular, the cashier, the seller must comply with the uniform rules of cash discipline, which are as follows:

Documentation of each operation

Any cash transaction - purchase, return, other incoming or outgoing transactions - must be documented. If this is a purchase in a store, the employee issues a receipt or other document confirming the purchase. If this is a product purchased online, an electronic receipt will be sent by email.

Limit compliance

Specific limits are set by the head of the company or individual entrepreneur in the form of a separate order/regulation. When determining the limit, you should be guided by the formulas described in the Regulation of the Central Bank of Russia No. 373-P. According to it, the formula for calculation is determined by revenue and time s m interval between the dates when cash was provided to the bank. The ratios are as follows:

Restrictions are set not only for limits, but also for other indicators in the specified formulas:

• the maximum duration of the billing period is 92 working days;
• maximum interval is 7 working days.

An exception is made only for those areas where there are no banks (maximum interval 14 working days).

There are also general exceptions that allow limits to be exceeded:

1. On days when salaries are paid to employees, as well as scholarships to students, etc. The deadline for issuance is determined directly by the director. These can be specific dates or a range (maximum 1 week, i.e. 5 working days).
2. On weekends and holidays, if the store, individual entrepreneurs carry out their work on these dates.

Limit on settlements with counterparties

Regarding settlements with other entities commercial activities(both legal entities and individual entrepreneurs), then their own limit is set for them. It is 100 thousand rubles per 1 contract. This restriction applies only to cash payments. However, bank transfers can be made within any amount (within the framework of the bank’s regulations). Therefore, in most cases, organizations and individual entrepreneurs prefer to pay through a bank.

Rules for spending cash

In cash discipline in 2019, special attention is paid to cash. In most cases, cash cannot be spent, but there are exceptions. Money can be issued as:

• salaries and/or social benefits to employees;
• amounts to accountable persons (for example, for);
• payment for the supply of goods (with the exception of the purchase of securities);
• payment for services/work performed;
• refunds to buyers or customers for goods/services that were also paid for in cash, but were legally returned to the seller.

Thus it works general rule cash discipline: the method of payment and the method of returning funds must be the same - either in cash or by non-cash bank transfer.

There are no legal requirements for storing cash. Therefore, the manager himself can develop and approve the appropriate rules - for example, storing proceeds in a special safe.

Video commentary according to the described rules

Responsibility for violation of cash discipline

If facts of violation of cash discipline are detected executive may impose a fine both on the organization as a whole and on the employee himself. All types of violations and penalties for them are prescribed in the Code of Administrative Offences. For example, a company may violate the limit:

• settlements with other organizations;
• storing funds in the cash register.

Then a fine of 40 to 50 thousand rubles will be imposed on the legal entity, and from 4,000 to 5,000 rubles on the employee.

There is also a system of fines for violations of the cash register, which is most often observed in practice. Some types of fines are fixed, others are set percentage to the check amount, i.e. purchase amount.

In some cases, the application of a fine is not necessary: ​​when a violation of cash discipline is first detected, the inspector may limit himself to a warning. However, for the second and subsequent violations, a fine is required.

Prosecution is not allowed at any time, but only within the established statute of limitations. They last exactly one year and are counted either from the very moment of the violation, which was recorded by the inspector, or from the moment when a continuing violation was discovered.

Expert opinion

Kochergin Sergey

Tax specialist, financial manager, website expert

For example, an individual entrepreneur did not send a receipt electronically for a buyer who made an online purchase on February 1, 2018. If the inspector fails to record this fact before February 1, 2019, the statute of limitations will expire, so the entrepreneur will no longer be able to be held accountable.

However, violations of cash discipline can also be ongoing and unfinished in time. For example, the company uses a cash register that technically does not meet the requirements stated in the law, and this fact was also recorded on February 1, 2018. Despite the fact that the company continues to use such a cash register, it is possible to hold the manager accountable only until February 1, 2019.

In 2017 - 2018, entrepreneurs are gradually switching to the use of online cash registers. These changes will also affect entrepreneurs who may not have previously used cash registers in calculations, 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 is 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 (

Every domestic company is in the process economic activity has the right to carry out transactions with cash, but only with proper execution of such payments. If transactions are not properly documented, a fine may be imposed on the relevant company for violating cash discipline. The situation in this regard has not changed since 2017.

General procedure for processing cash transactions

Domestic organizations often use cash in their activities when selling goods or services to the public for cash, when issuing cash to their employees or accountable persons, as well as when giving or receiving cash at a bank. The specified list of options for using cash in economic activity organizations is not exhaustive.

It is important to take into account that the procedure for selling goods or services for cash is not identical and differs significantly from the procedure for registering cash transactions by companies.

Each domestic company that accepts or issues cash is required to have a cash register and must also independently set a cash limit at the end of the day in the cash register. This rule directly follows from the content of clause 2 of the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U. It is important to remember that all cash in excess of the established limit must be deposited at the bank.

Cash discipline is a set of rules that control the movement and accounting of cash in a business. The legislation sets these rules for small, medium-sized businesses and large commercial enterprises.

The difference between “cash register” and “KKM”

There is often confusion about the concepts of “cash register” and “cash register”. “Cashier” is a conditional wallet of an entrepreneur or organization, a “safe” into which cash comes for storage and from which it goes for the needs of the business and the business owner. And “KKM” is a cash register machine, necessary for cash payments with customers. This is a means of accounting for the money you receive from customers for goods or services. Money can come to the cash register from several cash registers. You cannot spend money from a cash register. At the end of the day, cash from all cash registers is deposited into the cash register, a corresponding entry is made, and funds from the cash register can be spent. Cash discipline must be observed regardless of the presence of a cash register.

Preparation of cash documents

There are two options for maintaining cash documents - basic and simplified (for individual entrepreneurs and small organizations, we will consider it below). In the basic version, individual entrepreneurs and LLCs must formalize all cash transactions using the following documents:

• cash receipt order - is formed when cash arrives at the cash desk;
• expense cash order - generated when cash is issued from the cash register;
• cash book (according to form KO-4) - it keeps records of all cash receipts and expenditures based on all receipts and expenditure orders;
• settlement and payment form (according to form No. T-49) and payroll (according to form No. T-53) - documents for calculation and payment wages and other payments to staff;
• An advance report is a document that is drawn up by an employee or director of an organization (but not an individual entrepreneur) to account for cash expenses previously given to him in advance or spent from personal funds.

Cash discipline does not include KUDiR, the BSO accounting book, a certificate report (on the KM-6 form) and the cashier-operator’s journal (on the KM-4 form).

Simply put, cash discipline means maintaining a cash book and reflecting cash transactions, drawing up cash documents (receipt orders, expense orders, advance payments). Also - compliance with the cash settlement limit when making payments to counterparties (not individuals or employees): the limit should not exceed 100,000 rubles for a one-time payment in cash. It is also important to keep money in the cash register within the limit established by the organization, and deposit funds exceeding it to the bank.

Cash documents can be maintained electronically and on paper. Paper documents are filled out by hand or on a computer, then printed and signed. In electronic form, documents are prepared in a special program or accounting service and signed with electronic signatures.

Simplified procedure for cash management for small businesses

A simplified procedure for cash transactions has been established since June 1, 2014. According to it, individual entrepreneurs can refuse to issue a receipt and debit order, and also not maintain a cash book. The responsibilities of an individual entrepreneur are only the preparation of settlement and payroll statements when paying wages to individuals or other remuneration in cash.

In addition, individual entrepreneurs and small organizations with up to 100 employees and revenue of up to 400 million rubles per year may not comply with the cash balance limit. But if individual entrepreneurs and small organizations are comfortable maintaining cash documents, they have the right to do so.

Checks and fines

The tax office checks the management of the cash register. For violation of cash discipline (for example, non-receipt of revenue, exceeding the limit of cash payments with counterparties), administrative fines are provided (Article 15.1 of the Code of Administrative Offenses of the Russian Federation):

• for individual entrepreneurs - from 4,000 to 5,000 rubles;
• for LLC - from 40,000 to 50,000 rubles.

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Changes were made to the Procedure for Conducting Cash Operations by the Central Bank, which came into force on August 19, 2017. We will tell you in this article what has changed in cash operations in 2017, the preparation of cash documents, and the procedure for issuing accountable funds.

What regulates the procedure for conducting cash transactions in 2017?

Cash discipline of legal entities and individual entrepreneurs, regardless of the tax regime they apply, is regulated by a single normative act- Directive of the Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions.” From August 19, 2017, this document is valid in new edition(Instruction of the Central Bank of the Russian Federation dated June 19, 2017 No. 4416-U).

The procedure for conducting cash transactions when using online cash register systems

Before the introduction of online cash register technology, sellers were guided by clause 5.2 of the Cash Management Procedure, drawing up a cash receipt order (CRO) at the end of the day for the total amount of cash received. The PQR was issued on the basis of the control tape removed from the cash register, strict reporting forms, replacing cash receipt, and other documents specified in the law on cash register systems dated May 22, 2003 No. 54-FZ. Now this paragraph of the Rules for Conducting Cash Transactions has been canceled, and one should focus on paragraph 4.1 set out in the new edition, which instructs organizations and individual entrepreneurs to draw up PKOs on the basis of “paper” or electronic fiscal documents - checks, BSO and others, in accordance with the law on cash register systems.

Maintaining a cash book and issuing cash orders

A cash book in form No. KO-4 is necessary to keep records of cash transactions of cash receipts and withdrawals. All legal entities are required to maintain a cash book, but small businesses are allowed not to set a cash limit.

In addition, individual entrepreneurs may not issue receipts and expenditure orders at all, and not maintain a cash book, but only on the condition that they keep records of income, income/expenses, or physical indicators in accordance with the Tax Code of the Russian Federation (clause 4.1 of the Procedure). This is a simplified procedure for cash transactions for entrepreneurs.

With the entry into force of the amendments, the circle of persons who can make entries in the company's cash book has significantly expanded. If until August 19, 2017, only the cashier had the right to do this, now this can be any person authorized by the manager - an employee of the enterprise (clause 4 of the Procedure).

Registration of cash transactions upon receipt of cash is accompanied by the preparation of a cash receipt order in form No. KO-1. Unlike the “consumables”, the PKO consists of two parts - an order and a tear-off receipt with the seal and signatures of the cashier and chief accountant, which is handed over to the depositor of money. Previously, even if the PKO was issued electronically with electronic signatures, the receipt for transferring the “cash” to the depositor still needed to be printed on paper. Now, when generating a “receipt” in electronic format, the receipt can be sent to email the depositor, if he asks for it. If the PKO in the organization is issued in “paper” form, the receipt is handed over exclusively in person (clause 5.1 of the Procedure).

The Central Bank has “simplified” some cash transactions. In an electronic cash receipt order, it is no longer necessary to verify the compliance of electronic signatures with the sample (clause 6.1 of the Procedure). The recipient of cash can also put his/her electronic signature(clause 6.2 of the Procedure).

Conducting cash transactions when issuing “accountable” money

Cash can be issued to employees - accountable persons for production needs, business trips, etc. Having spent the money received, the “accountable” must report on its use by providing an advance report and supporting documents within 3 working days after the end of the period for which the funds were issued, or from the day he returned to work after returning from a business trip.

Innovations in the Procedure for conducting cash transactions by legal entities and individual entrepreneurs have significantly affected the “accountable” area. From August 19, 2017, you can issue cash to an “accountable” on the basis of internal administrative document– orders, instructions, etc., and upon a written application from the employee. Previously, a statement indicating the amount and purposes for which accountable funds were needed was mandatory and the only basis for registering cash settlements. The contents of the administrative document or application drawn up in any form must contain the following information: Full name. accountable person, the amount issued in cash, the period for which it is issued, the purpose of the issue, the signature of the manager and the date (clause 6.3 of the Procedure).

Another important change in the 2017 Cash Operations Procedure is the lifting of the ban on issuing accountable money to employees who are in arrears on past advances.

Until August 19, 2017, the issuance of funds to account for someone who had not yet accounted for cash received earlier or had not returned it to the cashier was considered gross violation cash discipline and threatened with a fine of up to 50 thousand rubles, according to Art. 15.1 Code of Administrative Offenses of the Russian Federation. This rule no longer applies: even if the accountable person did not provide an advance report on the money received, or did not hand it over to the cashier within 3 days after the expiration of the established period, it is possible to give him new money for “accountability”. This conclusion follows in connection with the exclusion of paragraph 3 from clause 6.3 of the Procedure approved by the Central Bank of the Russian Federation. Conducting cash transactions does not prohibit legal entities and individual entrepreneurs from setting a limit on the amount of accountable amounts, beyond which new advances will not be issued to the employee. Such a restriction will help to avoid the unjustified accumulation of debt for “accountables”.

Also, accountable money not returned by employees on time, which they did not report, can be withheld from their salary. To do this, no later than one month after the end of the established period, a collection order is issued. In this case, you must obtain consent from the employee to withhold. If he does not agree with the amount collected, the employer will have to go to court (Articles 137, 248 of the Labor Code of the Russian Federation).