IN lately Bank demands to maintain a cash book for an entrepreneur have become more frequent. What to do in such a situation? Create a cash book, write out expenditure and receipt orders, or get your way legal right not maintain this document?
Representatives of the Bank of Russia claim that all business entities are subject to the requirement to maintain cash discipline. This also applies to individual entrepreneurs. What has changed recently? Why did this question arise now?
Is this true? Should an entrepreneur write out cash receipts and cash receipts and fill out a cash book?
Source of the problem
The global source of the problem is the main task of the Central Bank - reducing cash payments and increasing non-cash payments in economic activity enterprises. After all, funds need to be maintained (banknotes wear out, it is necessary to ensure the issuance of new ones). Moreover, compared to European countries The share of cash in Russia is much higher. Control over cash discipline is a tool for solving the problem.
If we consider legislative acts, namely “Procedure for conducting cash transactions", then enterprises (or legal entities) must apply it in their activities (clause 12 and clause 44 of the Procedure). Accordingly, individual entrepreneurs are not required to maintain a cash book. By the way, if we consider such unified forms of accounting for cash transactions as incoming and outgoing cash orders, cash book, then they are also established only for legal entities (clause 2 of the State Statistics Committee Resolution No. 88 of August 18, 1998). Let us note that Moscow arbitrators adhere to a similar point of view (resolutions of the FAS Moscow District dated December 19, 2008 No. KA-A40/12002-08 and dated January 10, 2007 No. KA-A40/13220-06).
Nevertheless, the CBR letter dated July 17, 2006 No. 08-17/2540 states that individual entrepreneurs are subject to the Cash Procedure when they carry out cash transactions. They explain this by the fact that, according to paragraph 3 of Article 23 of the Civil Code, rules similar to those that regulate the activities of legal entities are applied to entrepreneurs, unless otherwise follows from the law, other legal acts or the essence of the legal relationship. Let us note that at one time the officials managed to convey this letter to the lower levels. tax authorities(letter of the Federal Tax Service of Russia dated August 30, 2006 No. MM-6-06/869). However, later representatives of the Bank of Russia reported that these clarifications cannot be used as a regulatory act (letter of the Central Bank dated October 17, 2006 No. 36-3/1993).
Meanwhile, to this day, specialists from the Ministry of Finance and tax authorities believe that the Procedure for Conducting Cash Transactions applies to all entrepreneurs. This can be traced from next letters: Ministry of Finance dated January 25, 2008 No. 03-11-05/14, dated March 6, 2007 No. 03-11-05/42; Federal Tax Service for Moscow dated January 16, 2007 No. 18-12/3/002583, dated December 26, 2006 No. 22-12/115732, dated October 12, 2006 No. 18-12/3/89564, dated 10 October 2006 No. 22-12/89802, dated January 16, 2006 No. 18-11/3/1686.
At the same time, the Federal Tax Service for Moscow, in letters dated March 16, 2006 No. 09-24/20635 and dated April 11, 2006 No. 09-24/28313, indicated that the Procedure does not provide for the obligation of individual entrepreneurs to maintain a cash book.
At the end of last year, senior arbitrators decided that individual entrepreneurs must comply with the Procedure for conducting cash transactions (Decision of the Supreme Court dated December 4, 2008 No. KAS08-620). It is because of this definition that disputes arose about cash discipline among entrepreneurs.
The absurdity of the situation lies in the fact that in this case the applicant tried to prove: the extension of the provisions of the Procedure approved for enterprises (organizations and institutions) to entrepreneurs is contrary to the law and the Constitution. And here the question arises: why did the applicant argue about something that has nothing to do with him? After all, the specified Procedure (as can be seen from its text) initially concerns only organizations, and for this no other explanations or confirmations are required. At the same time, the conclusions of the judges that the provisions of the Procedure do not contradict anything, and that the legislation does not contain norms that exempt individual entrepreneurs from complying with the procedure for conducting cash transactions, are not sufficiently reasoned. After all, there are no rules requiring compliance with cash discipline.
But then the judges remembered that entrepreneurs, just like organizations themselves, must use cash register equipment when making cash payments or payments using payment cards. But no one denies this anyway. After all cash register equipment and all documentation related to its use is indeed mandatory, but has nothing to do with the Procedure in question.
As a result, the arbitrators, relying only on the fact that there are no rules in federal legislation that exempt individual entrepreneurs from complying with the Procedure for Conducting Cash Transactions, and on the Law on Cash Register, decided that the said Procedure is directly related to these individuals.
Well, what can entrepreneurs do in this situation? So, if you are not ready to defend your point of view, you will have to be patient and sit down to maintain a cash book.
By the way, in one of the courts, the arbitrators indicated that although entrepreneurs are not required to keep a cash book, the receipt, issuance and storage of funds must be carried out in a specially equipped cash register room (Resolution of the Federal Antimonopoly Service of the North Caucasus District dated October 22, 2008 No. F08- 6410/2008). As you can see, here the judges were very selective in applying the Order.
What is the difference between an entrepreneur and a legal entity?
Individual entrepreneurs are individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, as well as private notaries, lawyers who have established law offices (Clause 2 of Article 11 of the Tax Code of the Russian Federation).
Legal entities must have an independent balance sheet and must maintain accounting records. In contrast, individual entrepreneurs only keep records of income and expenses to calculate taxes that should be paid to the budget.
When registering a legal entity, the founders make contributions on their own behalf to the organization’s property. This could be money, inventory or non-current assets. From this moment on, the property of a legal entity is accounted for separately from the property of the founders. The founders can receive funds from a legal entity, but only in the form of dividends, which are paid from the organization’s net profit.
Let's assume that the organization suffered losses. Creditors demand repayment of debts. A legal entity can pay off creditors only within the limits of its property: give away fixed assets, securities, goods, finished products etc. At the same time, the founder can sleep peacefully: the personal property of the founders cannot be taken for debts, since the organization is liable for debts only with its own separate property (Article 48 of the Civil Code of the Russian Federation).
If an individual entrepreneur finds himself at a loss and cannot repay his debts to his creditors, he may be declared bankrupt by a court decision. From the moment such a decision is made, the entrepreneur is deprived of his status.
In order to satisfy the demands of creditors, an individual entrepreneur will have to pay off not only the property that he used in business activities for debts. Collection for debts can be imposed on a dacha, an apartment, a car, or a citizen’s garage. An individual entrepreneur has to answer for his debts with all his property.
It turns out that an individual entrepreneur does not have a clear distinction between the property that relates to his business activity and his personal property as an individual. This fully applies to cash. It is on this premise that we based all our reasoning about the need to apply individual entrepreneurs The procedure for conducting cash transactions.
Procedure
cash transactions
The procedure for conducting cash transactions establishes the rules for working with cash for enterprises, associations, organizations and institutions.
Let's consider general provisions of this Order.
1. Funds should be kept in bank accounts and all cash in excess of the established limit should be deposited with banks.
An individual entrepreneur cannot be required to hand over all cash to the bank. After all, an individual entrepreneur is an individual. His funds cannot be divided into those that relate to business activities and those that are his personal funds.
He is responsible to creditors with all his property, including money that was not received from business activities.
Using his personal funds, an individual entrepreneur purchases goods, rents premises and incurs other expenses associated with entrepreneurial activity. With the money he received from buyers for sold goods, an individual entrepreneur pays for the apartment in which he lives, buys food, clothing and other things necessary for personal consumption.
If we assume that an individual entrepreneur is subject to the requirements of clause 1 of the Procedure for Conducting Cash Transactions, then all the money that is in his pocket or at home can be considered over-limit. After all, the entrepreneur has not agreed with the bank on the balance of cash, which he may not hand over to the bank.
2. It is necessary to maintain a cash book (do not confuse it with the book of the cashier-operator, which is an integral part of the process of working with cash register systems).
In their letter dated September 15, 2004 No. 33-0-11/581, specialists of the Ministry of Taxes of Russia state that maintaining a cash book is not provided for an individual entrepreneur. In addition, judges cancel decisions of tax authorities to hold entrepreneurs accountable for the lack of cash books (Resolutions of the Federal Antimonopoly Service of the North Caucasus District dated May 25, 2004 in case No. F08-2121/2004-827A, FAS Moscow District dated December 29, 2004 in case No. KA-A40/12146-04, etc.).
3. Cash proceeds can only be spent on wages, payment of social benefits, purchase of agricultural products, payment for goods, work and services, purchase of containers and things from the population.
As we have already said, such requirements cannot apply to individual entrepreneurs. On at the moment there is no control over the intended use of the funds received by the entrepreneur (he withdraws funds from the current account using symbol 58 “Withdrawal from individual entrepreneur accounts”). An individual can manage their money as they see fit: spend it on personal needs or for business purposes. The main thing is in a timely manner and in in full pay taxes on income received and represent tax returns on time.
4. Cash on account is issued from the cash register. The reporting person must report within three working days after the expiration of the period for which they were issued. It is impossible to issue money on account if an advance report on a previously received advance has not been submitted.
Can you imagine how an individual entrepreneur gives himself money on account, and three days after the expiration of the period for which the advance was issued, he demands an advance report from himself? And if he is too lazy to write an advance report, then he himself refuses to issue a new amount for the report.
5. Cash transactions are documented using standard interdepartmental forms of accounting documentation.
To record cash transactions, unified forms of primary documents are used, approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88. These include:
– KO-1 “Cash receipt order”;
– KO-2 “Cash expenditure order”;
– KO-3 “Journal of registration of incoming and outgoing cash documents”;
– KO-4 “Cash Book”;
– KO-5 “Book of accounting of funds accepted and issued by the cashier.”
When receiving cash as payment for goods sold, the entrepreneur will break cash receipt on the cash register and will record the receipt of revenue in the book of income and expenses and business transactions individual entrepreneur (hereinafter referred to as the book of income and expenses). Moreover, according to the Law on CCP (No. 54-FZ), he needs to punch a cash receipt both when making payments to individuals, individual entrepreneurs, and when making payments to organizations. Based on evidence cash register equipment the entrepreneur will keep records of his income received in cash.
Other cash receipts for an entrepreneur are not his income from business activities; they do not need to be entered into the cash register; therefore, they should not be reflected in the book of income and expenses.
When paying certain expenses in cash, the entrepreneur will receive from the seller of goods, works, services a document confirming the fact of payment: a cash register receipt, a counterfoil for a cash receipt order, sales receipt etc.
The listed documents will be the primary accounting documents that are necessary to reflect expense transactions in the book of income and expenses. And it is not at all necessary for him to issue an expenditure order.
Wages, which are accrued to employees of an individual entrepreneur, are issued on the basis of Section IV “Calculation of accrued (paid) income in the form of wages and taxes withheld from them” of the book of accounting of income and expenses for traditional system taxation. In Table No. 5, employees sign for receipt of accrued amounts of money. And if you are on a different taxation system, then you can draw up payroll statements (this method is, in principle, more convenient for entrepreneurs in all taxation systems).
This procedure is convenient for an entrepreneur if he himself performs the duties of a cashier and independently receives and spends cash.
If the entrepreneur is busy with other work, then an employee can accept cash from customers by issuing a cash register receipt to the customers. At the end of the working day, the cashier hands over the proceeds received from customers to the individual entrepreneur. The entrepreneur puts this money in his pocket, and not in the mythical cash register, and then spends it as he sees fit.
In a situation where cash is accepted by an employee, the entrepreneur can keep a cash book, but for management purposes. And he must make the decision to introduce this document himself.
It turns out that even the presence employees is not a reason to create a cash register, fill out a cash book and draw up cash receipts and expenditure orders.
So how do you create a consumable for issuing money to yourself? Bank employees offer to write for their own needs. I gave it to myself and signed for receipt. Absurd? But if we are forced to keep a cash book, then it is also necessary to observe the cash limit, which means that funds exceeding the limit must simply be given to ourselves for our own needs.
Position of the authorities
and arguments of independent experts
Responsibility for violation of the procedure for conducting cash transactions is established for both legal entities and officials (Article 15.1 of the Code of Administrative Offenses of the Russian Federation). Individual entrepreneurs bear administrative responsibility as officials (Article 2.4 of the Code of Administrative Offenses of the Russian Federation). Consequently, entrepreneurs are responsible for violating the procedure for conducting cash transactions.
Article 15.1 of the Code of Administrative Offenses of the Russian Federation deals with violation of the procedure for working with cash and the procedure for conducting cash transactions, which is expressed as follows:
– making cash payments with other organizations in excess of the established amounts;
– non-receipt (incomplete receipt) of cash to the cash desk;
– failure to comply with the procedure for storing available funds;
– accumulation of cash in the cash register in excess of established limits.
In our opinion, the provisions of this article are not formulated entirely correctly.
Firstly, it is assumed that an individual entrepreneur can be held liable for exceeding the limit of settlements with organizations. However, such a limit is established only in relation to settlements between legal entities and entrepreneurs.
The maximum amount for cash payments for one payment between legal entities and entrepreneurs is set at 100,000 rubles. (Instruction of the Central Bank of June 20, 2007 No. 1843-U “On the maximum amount of cash payments and the expenditure of cash received at the cash desk of a legal entity or the cash desk of an individual entrepreneur” (as amended on April 28, 2008).
Secondly, individual entrepreneurs may be held liable for failure to post cash to the cash register. Specialists of the Ministry of Taxes and Taxes of Russia stated this in their letter dated October 11, 2004 No. 14-1-04/4175@ “On non-receipt (incomplete receipt) of cash to the cash desk.” However, it is necessary to determine what is meant by non-receipt of cash to the cash desk.
Since all cash payments are carried out using cash registers, non-receipt of cash occurs only if the proceeds from the sale of goods, works, services are not cleared to the cash register, i.e. the buyer was not issued a cash register receipt upon sale of goods.
This approach is confirmed by the Resolution of the Federal Antimonopoly Service of the East Siberian District dated April 11, 2005 in case No. A78-443/05-S2-21/56-F02-1274/05-S1. Consequently, there will be no violations if an individual entrepreneur runs cash register checks, but does not keep a cash book and does not reflect the amount of revenue received in it.
Thirdly, as we have already said, the cash of an individual entrepreneur cannot be divided into those that belong to him as an individual and those that relate to business activities. Therefore, the concept of “free cash” does not exist for him.
Consequently, it is impossible to hold an entrepreneur accountable for failure to comply with the procedure for storing available funds.
Finally, the entrepreneur pockets all the cash he received from customers. Therefore, it is also almost impossible to hold him accountable for exceeding the cash limit. Thus, we came to the following conclusion. Despite the fact that in Art. 15.1 of the Code of Administrative Offenses of the Russian Federation mentions individual entrepreneurs; they can be punished for violating it only for a blank cash register check. For all other violations, including failure to comply with the procedure for storing available funds and exceeding the cash limit, the entrepreneur cannot be fined.
In letter No. 27-1-14/5571, specialists from the Main Directorate of the Bank of Russia for St. Petersburg remind that the rules that are established by the Civil Code of the Russian Federation in relation to legal entities (clause 3 of Article 23 of the Civil Code of the Russian Federation) apply to business activities.
In our opinion, this article of the Civil Code of the Russian Federation applies only to civil legal relations of individual entrepreneurs.
The procedure for conducting cash transactions does not directly relate to accounting, tax, or civil legislation. Cash organization money circulation is an independent branch of law, subordinate to the Bank of Russia (Article 34 of the Federal Law of July 10, 2002 No. 86-FZ “On the Central Bank Russian Federation(Bank of Russia)"). And in this industry, individual entrepreneurs are not treated like legal entities.
Thus, it does not directly follow from the listed documents that individual entrepreneurs are subject to the provisions of the Procedure for Conducting Cash Transactions.
In addition, the norms of paragraph 3 of Art. 23 of the Civil Code of the Russian Federation are valid only unless otherwise follows from the law, other legal acts and the essence of legal relations. And from clause 1 of the Procedure for conducting cash transactions, something different follows. It says that the order applies directly to organizations, institutions, enterprises and associations.
Let's sum it up
By law, entrepreneurs are not required to comply with the current procedure for conducting cash transactions. That is, they may not comply with the requirements:
– compliance with the cash limit,
- maintaining a cash book,
– registration of incoming and outgoing cash orders.
But tax authorities in some regions take the position that the Procedure for conducting cash transactions also applies to individual entrepreneurs. On this basis, they are trying to collect administrative fines from entrepreneurs for violating it, in particular for failure to post cash proceeds to the cash register and lack of a cash book. Tax authorities justify their position by the fact that the activities of an entrepreneur should be regulated by the same rules as the activities of organizations. Now banks support them too. However, most courts believe that entrepreneurs do not have an obligation to comply with the Procedure for Conducting Cash Transactions.
At the same time, entrepreneurs are subject to a limit on cash payments under one agreement in the amount of 100 thousand rubles when making payments with other entrepreneurs or organizations.
The fine for exceeding the cash payment limit ranges from 4,000 to 5,000 rubles (for entrepreneurs as officials, for organizations it is 10 times more - from 40 thousand to 50 thousand rubles). Tax authorities may discover a violation during a tax audit. At the same time, tax officials can bring to justice the violating entrepreneur who transfers money from the cash register only within 2 months from the day the cash payment limit was exceeded (Article 15.1, 2.4, Part 1, Article 4.5, Part 1, Art. 23.5 of the Code of Administrative Offenses of the Russian Federation, clause 5 of the Explanations sent by letter of the Central Bank of the Russian Federation dated March 16, 1995 No. 14-4/95).
Also, entrepreneurs are not exempt from the obligation to use cash register systems when making payments to the public, and, consequently, from the obligation to comply with the rules for the use and operation of cash register systems.
For the sale of goods (performance of work, provision of services) without the use of cash registers, an entrepreneur may be held liable in the form of a fine of 3,000 to 4,000 rubles.
Now the state is faced with the task of developing small and medium-sized businesses. And now an entrepreneur, even one working alone, will have to deal with paperwork and give himself funds to pay for the purchase of clothes and food. Here's to supporting your business! Many letters and explanations contradict each other, which suggests that there is no deep understanding of this issue. In this situation, it is necessary to contact business associations and the Government of the Russian Federation in order to draw attention to this problem.
N. Skvortsova
Extract from the Procedure for Conducting Cash Operations, approved by decision of the Board of Directors of the Central Bank of Russia dated September 22, 1993 No. 40, which entrepreneurs must comply with, according to the judges (points which, according to the Supreme Court, also apply to individual entrepreneurs)
1. Enterprises, associations, organizations and institutions (hereinafter referred to as enterprises), regardless of organizational and legal forms and scope of activity, are required to store available funds in banking institutions (hereinafter referred to as banks).
3. To make cash payments, each enterprise must have a cash register and maintain a cash book in the prescribed form.
The acceptance of cash by enterprises when making settlements with the population is carried out with the mandatory use of cash registers.
4. Cash received by enterprises from banks is spent for the purposes specified in the check.
5. Enterprises may have cash in their cash registers within the limits established by banks, in agreement with the heads of the enterprises. If necessary, cash balance limits are revised.
6. Enterprises are required to hand over to the bank all cash in excess of the established limits on the cash balance in the cash register in the manner and within the time limits agreed upon with the servicing banks.
Cash can be deposited at the daytime and evening cash desks of banks, to collectors and to joint cash desks at enterprises for subsequent delivery to the bank, as well as to communication companies for transfer to bank accounts on the basis of concluded agreements.
7. Enterprises that have constant cash revenue, in agreement with the banks that serve them, can spend it on wages and social and labor benefits (later on wages), purchase of agricultural products, purchase of containers and things from the population.
Enterprises do not have the right to accumulate cash in their cash registers in excess of established limits for future expenses, including wages.
9. Enterprises have the right to keep cash in their cash registers, in excess of the established limits, only for wages, payment of social insurance benefits and scholarships for no more than 3 working days (for enterprises located in the Far North and equivalent areas - up to 5 days), including the day you receive money from the bank.
13. When accepting banknotes and coins for payments, cashiers of enterprises must be guided by the Signs and rules for determining the payability of banknotes (banknotes) and coins of the Bank of Russia established by the Central Bank of the Russian Federation.
14. The issuance of cash from the cash registers of enterprises is carried out according to cash expenditure orders or properly executed other documents (pay slips (settlement and payment), applications for the issuance of money, accounts, etc.) with the imposition on these documents of a stamp with the details of the cash expenditure order. Documents for the issuance of money must be signed by the manager, chief accountant of the enterprise or persons authorized to do so.
In cases where the documents, statements, invoices, etc., attached to the cash vouchers have the permission of the head of the enterprise, his signature on the cash vouchers is not required.
Procurement organizations can issue cash to deliverers of agricultural products and raw materials, followed by drawing up at the end of the working day a general expenditure cash order for all amounts issued during the day on procurement receipts.
In centralized accounting departments for the total amount issued wages one expense cash order is drawn up, the date and number of which are affixed to each payment (settlement and payment) statement.
19. Incoming cash orders and receipts for them, as well as outgoing cash orders and documents replacing them must be filled out by the accounting department clearly and clearly in ink, a ballpoint pen, or written out on a machine (writing, computing). No erasures, erasures or corrections are permitted in these documents.
Incoming and outgoing cash orders indicate the basis for their preparation and list the documents attached to them.
The issuance of cash receipts and debit orders or documents replacing them in the hands of persons depositing or receiving money is prohibited.
22. All receipts and withdrawals of cash by an enterprise are taken into account in cash book.
23. Each enterprise maintains only one cash book, which must be numbered, laced and sealed with a wax or mastic seal. The number of sheets in the cash book is certified by the signatures of the manager and chief accountant of the enterprise.
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Entries in the cash book are made in 2 copies using carbon paper in ink or a ballpoint pen. The second copies of the sheets must be tear-off and serve as the cashier’s report. The first copies of sheets remain in the cash book. The first and second copies of sheets are numbered with the same numbers.
Erasures and unspecified corrections in the cash book are not permitted. The corrections made are certified by the signatures of the cashier, as well as the chief accountant of the enterprise or the person replacing him.
24. Entries in the cash book are made by the cashier immediately after receiving or issuing money for each order or other document replacing it. Every day at the end of the working day, the cashier calculates the results of transactions for the day, displays the balance of money in the cash register for the next date and transfers to the accounting department as a cashier’s report a second tear-off sheet (a copy of the entries in the cash book for the day) with receipts and expenses cash documents against receipt in cash book.
25. At enterprises, provided that the complete safety of cash documents is ensured, the cash book can be maintained in an automated way, in which its sheets are formed in the form of a machine diagram “Insert sheet of the cash book.” At the same time, the “Cashier’s Report” machine message is generated. Both of these machinograms must be drawn up by the beginning of the next working day, have the same content and include all the details provided for in the cash book form.
The numbering of the cash book sheets in these machine diagrams is carried out automatically in ascending order from the beginning of the year.
In the machineogram “Inset sheet of the cash book”, the last for each month should automatically print the total number of sheets of the cash book for each month, and in the last for the calendar year - the total number of sheets of the cash book for the year.
The cashier, after receiving the machinograms “Insert sheet of the cash book” and “Cashier’s report”, is obliged to check the correctness of preparation specified documents, sign them and transfer the cashier’s report along with incoming and outgoing cash documents to the accounting department against a signature on the loose sheet of the cash book.
In order to ensure safety and ease of use, the cash book insert sheets are stored by the cashier separately for each month for a year. Upon completion calendar year(or as necessary) machinegrams “Inset sheet of the cash book” are bound in chronological order. The total number of sheets for the year is certified by the signatures of the head and chief accountant of the enterprise and the book is sealed.
26. Control over the correct maintenance of the cash book is assigned to the chief accountant of the enterprise.
27. The issuance of money from the cash register, not confirmed by the recipient’s receipt in the cash receipt order or other document replacing it, is not accepted to justify the balance of cash in the cash register. This amount is considered a shortage and is collected from the cashier. Cash that is not confirmed by cash receipts is considered a cash surplus and is credited to the income of the enterprise.
28. The chief (senior) cashier, before the start of the working day, gives to other cashiers in advance the amount of cash necessary for expense transactions against a receipt in the book of accounting for money accepted and issued by the cashier.
At the end of the working day, cashiers are required to report to the chief (senior) cashier on the advance received and the money accepted on receipt documents, and hand over the balance of cash and cash documents on transactions performed to the (chief) senior cashier against a receipt in the accounting book accepted and issued by the cashier money.
For advances received for wages and stipends, the cashier is obliged to report within the period specified in the payroll for their payment. Before the expiration of this period, cashiers are required to daily hand over to the cash desk the balance of cash not issued according to pay slips. This money is handed over in bags, packages and other packaging sealed by cashiers to the chief (senior) cashier against a receipt indicating the declared amount.
29. In accordance with paragraph 3, heads of enterprises are obliged to equip a cash register (an isolated room intended for receiving, issuing and temporary storage of cash) and ensure the safety of money in the cash register premises, as well as when delivering it from a bank institution and depositing it in the bank. In cases where, through the fault of enterprise managers, the necessary conditions were not created to ensure the safety of funds during their storage and transportation, they bear responsibility in accordance with the procedure established by law.
Recommendations for ensuring the safety of funds during their storage and transportation are given in Appendix No. 2.
The cash register premises must be isolated, and the doors to the cash register during transactions must be locked. inside. Access to the cash desk premises by persons not related to its work is prohibited.
Uniform requirements for technical strengthening and alarm equipment for cash register premises of enterprises are given in Appendix No. 3.
Cash registers of enterprises can be insured in accordance with current legislation.
When sealing a book with a mastic seal, glue based on liquid glass (“Silicate”, “Clerical”, “Office”, “Liquid Glass”), tissue paper, and stamp ink are used. The paper with the seal imprint is coated with glue on both sides; after the book is sealed, another layer of glue is applied.
The ongoing changes in the use of cash register equipment affect not only the organization of work with cash register equipment in the field of retail, but will, without a doubt, lead to the approval of new forms of primary cash documentation. Proper record keeping is protection from fines and claims from regulatory authorities. In this regard, entrepreneurs are concerned with the question: Is a cash book needed for an online cash register? How to maintain such a document? And what requirements for the preparation and storage of the form does the Legislation of the Russian Federation impose?
Cash book for online checkout
The cash book is important document enterprise/individual entrepreneur accounting, designed to reflect and control cash transactions in the company. The report form in form KO-4 was approved by Resolution No. 88 of 08.18.98. In accordance with the current requirements of the Procedure for conducting cash transactions regulated by the Bank of Russia in Instructions No. 3210-U of 03.11.14, all legal entities/individual entrepreneurs are required to record incoming cash in the cash book. As an exception, it is permitted not to deposit funds under agency and subagency relationships.
The cash book is a mandatory accounting register and is filled out in accordance with current incoming and outgoing transactions for the operating day. It is allowed not to draw up a form if there are no cash movements at the cash register. In connection with the introduction of amendments to Law No. 54-FZ, is it necessary to maintain a cash book when checking out online?
The new equipment with FN is equipped with an improved memory capacity, is capable of daily transmitting data on incoming revenue to control authorities (using the CRF) and is connected to online mode on the Internet. Perhaps officials took all these points into account and simplified cash flow for those retailers who promptly installed “smart” cash registers in their stores? Of course, some relaxations in terms of primary documentation are already in effect. The explanations of the Ministry of Finance and the Federal Tax Service are devoted to this in Letters No. 03-01-15/54413 dated 09.16.16, ED-4-20/18059@ dated 09.26.16, 03-01-15/19821 dated 04.04.2017 G.
What are we talking about? First of all, about the need to use primary documentation according to Resolution No. 132 of December 25, 1998. These are familiar forms - from KM-1 to KM-9, including the cashier’s journal KM-4, the cashier’s certificate KM-6, acts, etc. . Before Law No. 290-FZ came into force, the preparation of such forms was mandatory for all entities working with cash register systems. With the advent of innovative technology, the use of these forms is no longer an obligation, but is voluntary. The advantage of online cash registers is the automation of accounting, which minimizes the store’s primary document flow.
However, the cash book does not belong to the primary accounting forms, but is a mandatory unified register, the form of which is accepted at the federal level and is not subject to independent approval by enterprises/individual entrepreneurs. All companies are required to maintain a cash book, regardless of the operating tax regime. Some relaxations are provided for small businesses and individual entrepreneurs, but these norms do not relate to the preparation of a cash book, but to other issues, for example, the approval of cash limits.
Online cash registers - rules for maintaining a cash book
The format for maintaining the cash book is chosen at the discretion of the company - electronic or paper. The basis for depositing money into the main cash register of an enterprise/individual entrepreneur using online technology is Z-reports intended for closing a shift at the end of the working day. The cancellation report is generated by the cashier, and at the same time the data is transferred to the Federal Tax Service. Based on the information received, the cashier's journal and certificate are filled out (when using such primary documents), and then all the information goes to the accounting department, where the cash book is compiled.
Incoming and outgoing cash orders issued on unified forms are attached to the KO-4 tear-off sheets. A general reconciliation of data is carried out at the end of each day, control is carried out by the management of the enterprise. The sheets of the cash book are stitched together based on the results of the selected period - for a decade, a month, a quarter. Corrections are allowed only if the data is certified by the chief accountant/director of the company. The electronic cash book may not be printed, but certified with an electronic digital signature and stored on magnetic data media. Every year a new copy of the book is opened in the organization/individual entrepreneur. The register storage period is 5 years (Law No. 402-FZ, clause 362 of Order No. 588).
Conclusion - compiling a cash book in form KO-4 is the responsibility of all retailers, regardless of which cash register model the seller uses.
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As before, cash transactions of individual entrepreneurs in 2017 must be carried out according to the rules established by the Bank of Russia. These rules are determined by the Central Bank Directive No. 3210-U dated March 11, 2014 (hereinafter referred to as the Directive). Unlike companies, this Directive provides a number of reliefs for entrepreneurs. In this article we will tell you more about them.
Rules for performing cash transactions and cash transactions in 2017
The rules for performing cash transactions relate to transactions with cash that an entrepreneur acquires when carrying out his activities. These rules define:
- restrictions on cash settlements for transactions;
- the procedure for registering the receipt and withdrawal of cash to and from the cash register;
- restrictions on the cash balance in the entrepreneur's cash register at the end of the day.
For violating these rules, the entrepreneur may be held accountable under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation and fined in the amount of 4 - 5 thousand rubles.
Limitation of cash payments
These restrictions apply to settlements between business entities, that is, entrepreneurs, entrepreneurs and companies. They do not apply to settlements between entrepreneurs and citizens.
According to the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U, business entities can pay each other in cash, but the amount of cash payments should not exceed 100 thousand rubles. under one contract. Above this amount, payments must be made in cashless form to a bank account.
When making payments to the population, this restriction does not apply. An entrepreneur can accept cash payments without restrictions.
The procedure for registering the receipt and disposal of funds to the entrepreneur’s cash desk
Cash that an entrepreneur receives as payment for goods, work, and services must be entered into the entrepreneur's cash register. For this purpose, a PKO (receipt cash order) is drawn up. The withdrawal of funds from the cash register is recorded by the RKO (expenditure cash order). All transactions involving the receipt and withdrawal of funds from the cash register are recorded in the cash book.
At the same time, the conduct of cash transactions by individual entrepreneurs can be carried out according to simplified rules without drawing up cash documents (expenditure and receipt cash orders) and a cash book. According to clause 4.1 of the Directions, entrepreneurs may not draw up cash documents provided they maintain tax accounting, that is, recording the physical indicators of its activities, income, expenses for it in the appropriate books of income and expenses.
Cash balance limit
Another rule that entrepreneurs need to follow to maintain cash discipline concerns size limit cash remaining in the cash register at the end of each working day. The guidelines set out the rules for calculating this limit. You can do this in two ways:
- by volume of receipts;
- by the volume of funds disbursed from the cash register.
Having made the calculation and approved the cash limit with the appropriate order, entrepreneurs should not violate it. If at the end of the day there is more cash in the cash register than the limit provided, then the entire excess amount must be transferred to the bank into your current account.
However, the procedure for conducting cash transactions by individual entrepreneurs in this part is also simplified by Directive No. 3210-U, which provides that entrepreneurs and small businesses have the right not to set a cash limit.
At the same time, it should be borne in mind that if an entrepreneur nevertheless sets such a limit, then he is obliged to comply with it. This limit can be canceled by invalidating the order establishing it.
Thus, cash transactions of individual entrepreneurs in 2017 can be carried out in a general manner (with the preparation of cash documents when performing cash transactions, maintaining a cash book, setting a limit on the cash balance) or in a simplified manner (without registering cash settlements and cash registers, a cash book, determining a cash limit ).
The article discusses the procedure for working with cash. After reading the article, you will learn: In what cases does an individual entrepreneur observe cash discipline? How to use PKO and RKO? What is the procedure for using CCT? What are the consequences of violating cash discipline?
Cash discipline in 2019 for individual entrepreneurs is regulated by Bank of Russia Directive No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.”
The cash discipline of individual entrepreneurs on the simplified tax system in 2019 is no different from maintaining the cash register of individual entrepreneurs on OSNO or UTII.
Features of cash transactions for individual entrepreneurs, accounting documentation
Individual entrepreneurs have a simplified procedure for cash transactions. The entrepreneur independently determines the timing of the deposit of funds to the bank and does not approve the limit of the cash balance at the cash desk (clause 2 of Directive No. 3210-U).
Entrepreneurs are given the right not make up outgoing (RKO) and incoming (PKO) cash orders and, as a result, not maintaining a cash book(subclauses 4.1 and 4.6 clause 4 of Directive No. 3210-U).
Legislation allows for undocumented cash movements.
Attention! Refusal to draw up RKO and PKO increases the risk of possible abuse of official position by officials.
Refusal to maintain cash documents is justified in the absence of hired employees or business partners.
Documents that serve as confirmation of the amount of revenue in non-documentary accounting are:
- Z-reports (in case of using CCP);
- strict reporting forms.
The issuance of wages is documented in payroll form No. T-53 (OKUD code 0301011) or payroll form No. T-49 (OKUD code 0301009).
Cash discipline in 2019 for individual entrepreneurs is mandatory in all other cases, except for those discussed above. What it consists of, read below.
Cash
The current legislation establishes a list of purposes for spending cash received at the cash desk (clause 2 of Directive No. 3073-U dated October 7, 2013). Cash proceeds are spent on the following purposes:
- payment for goods (works, services);
- issuance of cash for personal needs of individual entrepreneurs not related to their business activities;
- payment of wages to employees;
- social payments (for example, financial assistance, benefits, etc.);
- payment of insurance compensation under insurance contracts individuals who previously paid insurance premiums in cash;
- issuing cash to employees on account;
- refund for previously paid in cash and returned goods, work not performed, services not rendered.
Attention! Cash payments within the framework of one agreement are allowed in an amount not exceeding 100 thousand rubles (clause 6 of Directive No. 3073-U).
Without taking into account the above maximum amount of cash payments, funds are issued for the following purposes:
- payment of wages to employees;
- social payments;
- for personal needs of individual entrepreneurs not related to business activities;
- employees to report.
In the local regulatory act, the individual entrepreneur is obliged to determine measures for the safety of cash during cash transactions, storage, transportation, the procedure and timing of verification of the actual availability of cash (clause 7 of Instructions No. 3210-U).
Application of cash register equipment
Individual entrepreneurs providing services to individuals can make calculations without using cash register systems. A detailed list of activities is presented in paragraph 2 of Art. 2 of the Federal Law of May 22, 2003 N 54-FZ. Let's note some of them:
- sale of ice cream and soft drinks on tap at kiosks;
- acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
- shoe repair and painting;
- production and repair of metal haberdashery and keys;
- and others.
CCP is not used by entrepreneurs working in remote or difficult to reach terrain. The specified areas do not include cities, regional centers and urban-type settlements (Clause 3, Article 2 of Law No. 54-FZ). The list of remote or hard-to-reach areas is approved by the constituent entities of the Russian Federation.
In all other cases, IP uses CCT.
From July 1, 2017, entrepreneurs are required to use a new type of cash register (online cash register).
From 07/01/2018, in the case of providing services to individuals, individual entrepreneurs will be required to issue BSOs printed on a special device - “ automated system for BSO." The device is a prototype of a cash register, with a fiscal recorder for transmitting data to the Federal Tax Service ( Federal law dated July 3, 2016 N 290-FZ).
Individual entrepreneur fines for violation of cash discipline
The amount of penalties for individual entrepreneurs for non-use of cash register systems ranges from 25 to 50% of the purchase amount, but not less than 10,000 rubles. Repeated violation of cash discipline entails disqualification for officials for a period of 1 to 2 years, as well as hell ministerial suspension of activities for up to ninety days (clauses 2-3
In 2017, the rules for conducting cash transactions for entrepreneurs did not change. As before, these rules are determined by Directive of the Central Bank of the Russian Federation No. 3210-U dated March 11, 2014 (hereinafter referred to as the Directive). According to this Directive, the cash book of an individual entrepreneur can be maintained at his discretion, subject to appropriate conditions. We will tell you in this article how to keep a cash book and when an individual entrepreneur can do without it.
General and simplified procedures for conducting cash transactions
Entrepreneurs can carry out cash transactions (cash transactions) in two different modes - general or simplified.
IN general mode Cash transactions (receipt of funds to the cash register or their withdrawal from the cash register) must be documented with cash documents (orders). There are two types of orders:
- receipt (for receipt transactions) - abbreviated as PKO;
- expendable (for disposal) - abbreviated RKO.
In addition, all these transactions must be reflected in the cash book. The official form of this book (KO-4) was approved by Resolution of the State Statistics Committee of the Russian Federation No. 88 of 08/18/1998.
Companies that carry out cash transactions operate in this mode (revenue in cash cash, issuance of cash on account, payment of wages in cash). This is a must for them. Do I need to keep a cash book for individual entrepreneurs? Not necessarily, but on one condition.
Since June 1, 2014, entrepreneurs have been able to work with cash in a simplified manner. This procedure is provided for by Directive No. 3210-U. According to its provisions, entrepreneurs may not use cash orders and a book if they carry out tax accounting of physical indicators, expenses and income from their activities.
Moreover, entrepreneurs can operate in a simplified manner in any tax regime. The main condition for this is maintaining tax records of taxable objects.
Thus, entrepreneurs using the simplified tax system may not maintain a cash book if they maintain KUDIR. Entrepreneurs under the patent system do not need to maintain a cash book if they maintain an income book. The forms of these books were approved by the Ministry of Finance in Order No. 135n dated October 22, 2012.
Entrepreneurs under the general tax regime also do not have to keep a cash book if they record income and expenses. Such an accounting book for them was approved by the joint Order of the Ministry of Finance and the Ministry of Taxation dated August 13, 2002 No. BG-3-04/430.
There is no need to keep a cash book for rural entrepreneurs operating in the Unified Agricultural Tax regime. To do this, they just need to record their income and expenses in the book in the form approved by Order of the Ministry of Finance of the Russian Federation No. 169n dated December 11, 2006.
For entrepreneurs on UTII there is no official form of income accounting book. These entrepreneurs pay tax on imputed income, so there is no need to record income. The question may arise whether an individual entrepreneur is obliged to keep a cash book if he works in the UTII mode.
No, it is not obligatory if such an entrepreneur records physical indicators. It is precisely according to these indicators, which are different for different types activities on UTII, the calculation of imputed income and tax for the corresponding period is carried out. In order not to maintain a cash book, an entrepreneur only needs to keep track of these indicators.
Thus, a general and simplified procedure for working with cash is provided for all entrepreneurs. Entrepreneurs themselves decide in what order to carry out these operations. The simplified procedure does not require them to issue cash orders for cash transactions and reflect these transactions in the cash book. But if there are employees and a large volume of cash transactions, a general procedure for working with cash may be more suitable for an entrepreneur, allowing for better control of cash flow.