Cash transactions during registration. Fines for violation of cash discipline. Issuance of money on account

In accordance with the provisions Federal Law No. 290-FZ in 2018, online cash registers have already become a mandatory component of work commercial enterprises, including those who have chosen a simplified taxation system. Online cash registers replace outdated cash register models thanks to their expanded functionality - they are capable of automatically sending information about monetary transactions to tax authorities via the Internet through a fiscal data operator. Individual entrepreneurs who do not connect a modern cash register that meets state requirements are subject to various sanctions.

Innovations regarding connecting online cash registers

The replacement of old cash registers with online cash registers took place gradually and began back in 2017, when the deadline for installing new cash registers approached at enterprises that had switched to a simplified regime for taxing income from commercial activities(USN). Despite all sorts of concessions for entrepreneurs under special tax regimes, the requirement to install online cash registers authorized for connection by the tax service has also extended to them.

Some models of cash registers can be upgraded to an online cash register - in this case, there is no need to purchase a new expensive cash register.

For entrepreneurs, connecting to an online cash register becomes a necessity:

• concluding an agreement with an accredited fiscal data operator (OFD),
• purchasing a new cash register,
• connecting the Internet,
• regularly checking your Internet connection (if problems with communication and data transfer are not resolved within a month, the cash register will be blocked).

Online cash registers are designed to simplify control over the revenue of commercial companies - instant transmission of information about cash settlements with clients of business owners allows you to track flows cash without organizing on-site inspections by Federal Tax Service inspectors. That is why the innovations also affected those structures that had the right not to install online cash registers earlier: legal entities that switched to UTII and the patent taxation system, owners of vending machines and other businessmen.

The requirement to install an online cash register has also extended to owners of vending machines.

Connecting an online cash register will entail some costs:

• the cost of a cash register varies from 18 thousand to several hundred thousand rubles, depending on additional features KKM;
• OFD services are estimated at 3,000 rubles or more;
• approximately 4,000 rubles will have to be spent on installing updates.

The advantage is the fact that entrepreneurs have the right to include expenses incurred on the simplified tax system as expenses, thereby reducing the amount of taxes.

The population, whose payments will now be made through an online cash register, will not feel any difference in service - the speed of printing a receipt will be the same as when using old cash registers.

Do you need an online cash register for individual entrepreneurs on the simplified tax system in 2018?

Federal Law No. 290-FZ obliges individual entrepreneurs using a simplified taxation system to install an online cash register at their enterprise. The list of business owners exempt from connecting new cash registers is very limited.

Individual entrepreneurs under the simplified taxation system are required to install online cash registers

The transition from the simplified tax system to any other taxation regime does not make sense, since companies paying single tax on imputed income or working under the patent system will also have to purchase an online cash register. The difference will only be in the deadlines for installing cash registers.

Simplified tax system without an online cash register: who has the right not to install a cash register

Not every entrepreneur who has made the transition to the simplified tax system will have to connect an online cash register - for some business owners this turns out to be impossible for various reasons.

Federal Law No. 54-FZ establishes a list of individual entrepreneurs on the simplified tax system who can legally refuse to purchase an online cash register. This opportunity arises for entrepreneurs engaged in the following types of activities:

• trade in printed products (the share of its sales is at least 50% in the total turnover, which also includes the sale of related products - income is accounted for separately);

  At enterprises selling newspaper and magazine products, if certain conditions are met, it is not necessary to install an online cash register

• sale of securities;
• sale of travel tickets and coupons directly in the vehicle;

  When selling tickets and coupons for travel on public transport, an online cash register is not needed

• providing meals to students and teachers in educational institutions;
• leasing (renting) housing owned by an individual entrepreneur;
• provision of luggage carrying services at train stations, airports and river/sea ports;

  Payment for porter services should not be made through an online cash register

• plowing land for planting, preparing firewood;
• sale of folk art products in person by craftsmen;
• providing care for young children, the elderly and people with disabilities;

  Caregivers and nannies should not receive payment through an online cash register

• production of keys and metal haberdashery, as well as repair of these products;
• shoe painting and repair;

  When providing shoe repair and painting services, you do not need to install an online cash register

• purchase of glass containers and waste materials (except for jewelry and scrap metal);
• sale of bottled drinks from tank trucks, kerosene, vegetable oil, live fish, vegetables;

  Selling milk from tanker trucks does not require the purchase of an online cash register

• sale of non-alcoholic drinks by the glass, ice cream from a stall;
• carrying out peddling trade that does not require special storage conditions for goods on trains, from trays, baskets, bicycles, carts;

  When releasing goods from a cart, you do not need to transfer money through the online cash register

• retail sale of goods at fairs, markets, exhibitions (unless trade in specialized areas is carried out from pavilions and similar buildings).

Activities related to religion can be carried out without making payments through an online cash register.

Those entrepreneurs whose enterprises are located in hard-to-reach or remote areas, as well as in settlements located far from communication networks (the list of such areas is established at the legislative level) also have the right not to use online cash registers. At the same time, an individual entrepreneur who has the opportunity not to install an online cash register is obliged to issue strict reporting forms to clients as proof of making a monetary payment.

If the activities of an individual entrepreneur are carried out in remote area or far from communication networks, it is allowed not to install an online cash register

In addition, new cash registers are not required for credit institutions that have installed machines for fiscal settlements that allow you to leave orders to organizations to transfer money, as well as withdraw and send funds in cash and non-cash (while maintaining the obligation to maintain a list of working machines).

In pharmacies, as well as separate departments medical institutions operating in rural areas, online cash registers are also allowed not to be installed.

Any relaxations regarding the installation of online cash registers do not apply to cases where, in the course of commercial activities, excisable goods are sold or payments are made through automatic means of payment.

All entrepreneurs whose work does not fall under the situations described above are required to install an online cash register.

How to choose an online cash register

When choosing an online cash register, you should take into account the specifics of the activity being carried out. Special attention you need to pay attention to the following points:

1. If you plan to use online cash register systems to automate accounting and control, you will need a cash register, the functionality of which includes interaction with 1C and other popular accounting software.
2. If the company sells alcoholic beverages, it will require cash register, adapted for EGAIS.
3. If it is assumed that a full-time system administrator will be involved in repairing and setting up the online cash register, you should choose a model whose operation the specialist understands.

The main thing is that the online cash register complies with the requirements of the law:

• the device must generate both paper and electronic tax documents;
• The cash register must immediately, after recording fiscal information on the drive, transfer it to the FDO;
• the paper check must have a two-dimensional barcode containing data on the monetary settlement;
• information about breakdowns and malfunctions of the cash register must be transmitted in a timely manner to tax service.

A complete list of online cash registers approved for installation is freely available on the official website of the Federal Tax Service of the Russian Federation. A list of accredited fiscal data operators with whom you can enter into agreements for servicing the new cash register is also published there.

All current information about online cash registers is available on the website of the Federal Tax Service of the Russian Federation

If the cash register model you have chosen is not on the tax service’s list, it is prohibited to use this online cash register.

Online cash register for simplified taxation system: principle of operation

Tips on the Federal Tax Service website about the purposes of using each specific online cash register model from the list of approved ones will help you choose the right cash register. When the device is selected and purchased, the time comes to conclude an agreement with one of the fiscal data operators, the choice of which is not so wide. After connecting the cash register via personal account taxpayer provided to the owner of the cash register, it will be ready for work.

Working with the online cash register looks like this:

• the client asks to sell him a product, and the seller punches the receipt;
• information about the purchase is instantly transferred to the OFD;
• the information is stored in the OFD database, and in response the cash register receives a unique check number;
• the check is given to the client, and if he provided an email address, the check is also sent to him in electronic form;
• The OFD sends to the Federal Tax Service data on individual entrepreneurs’ cash payments using the simplified tax system for the working day.

The online cash register stores information from receipts in its fiscal storage.

At what time does an individual entrepreneur on the simplified tax system need to connect an online cash register?

The laws governing the transition to new online cash registers establish clear time frames during which taxpayers are required to connect them. The deadlines for installing online cash registers are different for individual entrepreneurs using common system taxation and special tax regimes.

Outdated models of cash registers could be registered until January 31, 2017, after which their registration ceased.

In 2018, individual entrepreneurs using the simplified tax system are already using online cash registers, but organizations using UTII and PSN may wait until 07/01/2018 to make the transition.

Commercial structures that have chosen UTII and PSN are the last to switch to online cash registers - they need to purchase new cash registers no later than July 1, 2018.

Although simplified system taxation also applies to special regimes; simplified companies switched to online cash registers earlier, already on July 1, 2017.

It is not prohibited to install a new cash register before the specified date, if the business owner has such a desire. From the moment of making the first payment through the online cash register, the individual entrepreneur must strictly comply with the requirements of Federal Law No. 290-FZ.

Advantages of using an online cash register

Many entrepreneurs associate installing an online cash register only with additional hassle and costs. Meanwhile, using a cash register has a number of advantages.

As an individual entrepreneur using the simplified tax system, you should know about the following advantages of purchasing a cash register:

1. With the cash register, reporting and analysis of work results are greatly simplified. The information stored in the cash register allows you to easily check sales levels and calculate revenue volumes for different periods of time.
2. Possibility of minimizing staff errors regarding cash payments.
3. Increasing the speed of customer service.
4. There is no need to fill out strict reporting forms that replace cash receipts.
5. Improving the quality of services provided to customers and, as a result, increasing profits.
6. Low costs for servicing the cash register (approximately 500 rubles per month) - calling a specialist is required once a year.
7. Increasing the security of purchases made in online stores, both for customers and for the entrepreneur.

Every enterprise aimed at growth and development should evaluate the advantages of online cash registers, choose the appropriate model for their business and learn how to use it competently in the course of their business activities.

Disadvantages of using an online cash register

Along with the benefits that an individual entrepreneur receives when installing an online cash register, he will also encounter some difficulties:

1. Malfunctions in the operation of the cash register, including those related to the disappearance of the Internet connection, will have to be eliminated in a short time, otherwise the cash register will be blocked due to the lack of information transmitted to the tax service.
2. Individual entrepreneurs who connect online cash registers will not receive any benefits or privileges.
3. Only a small number of models of old cash registers can be converted to an online cash register; in most cases, you have to buy completely new equipment.

Individual entrepreneur cash discipline

The use of an individual entrepreneur's cash register on the simplified tax system must certainly comply with the provisions of current laws. For “simplers”, some concessions are provided when carrying out cash transactions (paying and receiving cash). Businessmen have the right:

• don't start cash book,
• do not set a limit on the balance of funds in the cash register at the end of the work shift,
• do not issue receipts (PKO) and expenses (RKO) cash orders.

However, business owners who pay employees and receive payment in cash are required to draw up appropriate orders, as well as create a cash book to accept these documents for accounting. But even if an individual entrepreneur does not conduct business with cash payments, he still has obligations to fill out the Income and Expense Accounting Book (KUDiR), which presupposes the presence primary documentation, including settlement orders.

KUDiR does not have to be created only for entrepreneurs who have chosen UTII, which means that exemption from issuing orders is available only to them, provided that the UTII regime is not combined with any other taxation regime.

Individual entrepreneurs on the simplified tax system are required to keep a book of income and expenses

If an individual entrepreneur copes without hiring hired labor, and accepts money directly, he does not need to issue a receipt/expenditure order, since the receipt of cash can be proven by presenting cash receipts and reports with cancellation (if a cash register is installed) or a strict reporting form. Fact of payment wages confirmed by a completed pay slip.

In addition, the law allows you to withdraw cash from the cash register for any needs that arise, while drawing up cash settlements. In the “Grounds for payment” column there must be an entry “Payment for personal needs of an individual entrepreneur.”

Cash limit

Recently, the entrepreneur has not been required to set a limit on the amount of money remaining in the cash register. Previously, if an individual entrepreneur allowed himself to store excess proceeds at the cash desk, he could be fined 5 thousand rubles.

Restrictions on the limit on the balance of money in the cash register with individual entrepreneurs have been lifted

Now, if an individual entrepreneur decides not to control the cash balance at the end of the shift, he records this in the company’s accounting policy, referring to the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U, and cancels his order on the size of the limit, if any. . If these actions are not taken, you will have to monitor the amount of cash in the cash register.

The procedure for maintaining an individual entrepreneur's cash book on the simplified tax system

This year, differences have emerged between the requirements for maintaining cash discipline for individual entrepreneurs and LLCs. If the company is large, the tax authorities recommend that both adhere to its general rules. But in general, from the date of entry into force of the Directive of the Central Bank of the Russian Federation No. 3210-U for individual entrepreneurs, the conduct of fiscal operations according to a simplified scheme was approved.

Following cash discipline means, among other things, filling out a cash book - a unified journal that records information about each cash transaction. For individual entrepreneurs, the creation of this document is not mandatory if other requirements are met, but it is not prohibited.

The book is kept from the first day until the end of the year (calendar), the validity period is written on the title page. Previously, the sheets of the document had to be stitched and sealed with the signature of the person responsible for its execution, but at the moment the tax authorities do not require this from those who could not fill out the register at all.

Entering data into the cash book is intended to simplify:

• systematization of the production process,
• management accounting,
• control over the movement of money,
• understanding of modern business processes,
• choosing a direction for investing funds,
• exclusion of investments in areas that would result in losses.

For individual entrepreneurs in “simplified” it is necessary:

• maintain cash discipline,
• install an online cash register,
• apply cash register in all cases established by law,
• keep records of revenue and costs (enter data into KUDiR), and often physical indicators and any objects of taxation.

The data is entered into the cash book by the cashier, and every day at the end of the work shift, he hands over the money from the cash register to the accountant, and he signs it. It happens that the individual entrepreneur did not hire either the first or the second, then an employee is appointed to carry out monetary transactions, who must be instructed regarding his responsibilities and rights.

The cash book is kept strictly according to the rules, and typos in it are allowed to be corrected only by crossing out incorrect information. Corrective means cannot be used; deletions and amendments must be checked by the cashier against signature, who also writes a statement about the error, and by the accountant.

One sheet of the register is designed for one workday; at the end of the shift, the information is summarized and the remainder is withdrawn. The entries are confirmed in the cashier's report.

On title page are indicated:

• Full name of the owner of the company,
• the period for which the journal is expected to be kept,
• OKPO.

The journal sheet is divided into 2 parts:

1. Page with information about fiscal transactions that took place.
2. Cashier's report on these transactions.

The sheet must be cut along the tear line, the first part of it must be hemmed. The cashier attaches the primary document to the report.

On each page the day, month, year of filling and its number are indicated. Empty page lines are marked with the letter “Z”. At the bottom of the page, information about the cashier and accountant, whose signatures are under the records, should be written down.

Table: filling out columns of the cash book page

Maintaining a cash book in electronic form

The law does not prohibit filling out a cash book in electronic format if:

1. Information from electronic journal subsequently transferred to paper media.
2. The cash book data is certified using an electronic digital signature (in this case, the paper version becomes optional).

In the first case, the steps to fill out the journal do not differ from the usual keeping of a cash book, with the only caveat that at the end of the work shift, the cashier prints out the sheet and takes it to the accountant for signature with all receipts/expenses, and at the end calendar year The printouts are stitched and stapled. If the individual entrepreneur started a seal, then a seal impression is also affixed.

If certain conditions are met, the cash book may be maintained in electronic format.

The second case implies:

• protection of information by setting a password,
• protecting data from loss by copying it to a backup drive or saving it on a server,
• assigning a personal electronic digital signature to the employee filling out the cash book.

No corrections in the cash book are permitted after the responsible person has signed.

Penalties for individual entrepreneurs for refusing to connect to an online cash register

If the activity of an individual entrepreneur is not on the list of those exempt from the mandatory use of an online cash register, the entrepreneur is obliged to purchase it and carry out fiscal payments through the new cash register.

Penalties will follow if the following violations are detected:

Various penalties are provided for violators:

• In case of refusal to connect an online cash register, an individual entrepreneur will be fined up to 50% of the proceeds not processed through the new cash register, while minimum size The monetary penalty will be 10,000 rubles.

  The minimum fine for individual entrepreneurs for refusing to connect an online cash register is 10,000 rubles

• If, during an inspection of a company that was fined in the past for not using an online cash register, it is discovered that the new cash register is still not installed, the company may be prohibited from conducting commercial activities for 90 days.

  If repeated violations related to the use of online cash registers are detected, the enterprise may be closed for up to 90 days

• If violations are detected in relation to the registration procedure or the use of the cash register, the entrepreneur will receive a warning or pay a fine of 3,000 rubles.

Video: use of online cash registers - latest changes in legislation

Online cash registers have become a mandatory part of commercial activities by individual entrepreneurs in simplified mode taxation. Although installing modern cash registers will cause some inconvenience in terms of costs, connecting to the Internet and regularly checking the stability of the device, in general we can say that purchasing an online cash register will be a profitable acquisition for individual entrepreneurs, unless concealment of income has previously been practiced for the purpose of tax evasion .

The procedure for conducting cash transactions is regulated by Directive of the Central Bank of the Russian Federation No. 3210-U dated March 11, 2014, according to which all individual entrepreneurs Regardless of the taxation regime (OSNO, simplified tax system, UTII, unified agricultural tax) are not obliged to:

• determine the cash balance limit;
• store cash received from business activities in bank accounts in excess of the established limit;
• formalize cash transactions with the appropriate cash documents - receipt (expense) cash orders, maintain a cash book, provided that, in accordance with tax legislation, they keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing certain type entrepreneurial activity.

• has the right to spend from the cash register cash received from business activities (cash proceeds and insurance premiums) for personal (consumer) needs not related to their business activities, without observing the cash payment limit;
• may, at their own discretion, dispose of funds stored in the current account, transfer them to their current account, withdraw them from the account and use them for any purpose, including those not related to entrepreneurial activity.

At the same time, when conducting cash transactions and working with cash, individual entrepreneurs must observe, in particular:

• rules for allowing employees to work with cash. Cash transactions are carried out by an employee (employees) determined by an individual entrepreneur (for example, in an order) establishing his official rights and responsibilities, which the cashier (senior cashier) must familiarize himself with under his signature;
• measures to ensure the safety of cash (which an individual entrepreneur has the right to determine independently);
• the purposes of spending cash proceeds within the framework of business activities (for example, to spend cash proceeds in settlements under lease agreements real estate, issuance (repayment) of loans is prohibited);
• maximum amount of cash payments with other organizations and individual entrepreneurs. Limit size(limit) for cash payments under one agreement is 100 thousand rubles. or an amount in foreign currency equivalent to 100 thousand rubles. at the exchange rate of the Central Bank of the Russian Federation on the date of cash payments.

Registration of cash transactions

According to the rules of cash discipline, individual entrepreneurs who keep records for tax purposes in the prescribed manner are exempt from the obligation to:

• filling out an expense cash order (when cash is issued from the cash register);
• filling out a cash receipt order (in case of accepting cash);
• maintaining a cash book.

It is necessary to take into account: if cash expenditure and cash receipt orders are not issued, it is difficult to control the sellers who accept funds, since there is no confirmation of the money by a specific employee.

On the other hand, such a step is quite justified if an individual entrepreneur works alone and personally receives funds.

The amount of revenue received can be confirmed cashier's checks, Z-reports, strict reporting forms.

Payments to employees (in cash) are reflected in the payroll (Form T-49) and in the payroll (Form T-53).

Individual entrepreneurs on simplified taxation system accounting All operations are carried out using the Income and Expense Accounting Book (KUDiR).

Fines for violation of cash discipline

According to paragraph 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, violation of the procedure for maintaining cash discipline and handling cash threatens with a fine for individual entrepreneurs in the amount of 4,000 to 5,000 rubles.

Cash discipline in online accounting “My Business”

Legislation in the field of accounting and tax accounting is constantly changing. This applies to the list of documents for registering an organization, working conditions under various taxation regimes, rules for accepting foreign workers, processing cash transactions and many other provisions regulating business activities.

In these conditions, it is necessary to constantly monitor all changes in legislation. You can do this yourself by searching for changes in specialized publications, websites and online forums. You waste a lot of time and nerves, but you are almost sure that you didn’t miss anything. If “almost” does not suit you, then simply use the “My Business” online accounting system in your work.

This global information complex has a complete database of current forms, as well as regulations and legislative acts in the field of labor, accounting and tax legislation. The database is updated around the clock online.

The service allows you to easily and correctly fill out, save and print any documents that are necessary when conducting business in compliance with cash discipline. When using online accounting, you will always work in accordance with current rules and regulations!

In addition, the system makes it possible to generate any reporting on OSNO and special tax regimes (USN, UTII). In this case, you only need to fill out a few simple fields. With such automation of calculations, the possibility of errors is excluded. Ready documents can be printed or immediately sent by e-mail to the tax service, as well as to the Pension Fund, Social Insurance Fund, and Federal State Statistics Service.

In the “My Business” system you quickly and absolutely correctly calculate taxes and social deductions, wages and vacation pay, sick leave and insurance premiums. In addition to accurate and correct calculations, the service allows you to generate payment orders and immediately transfer tax and other mandatory payments through integration with banks and payment systems!

When should I submit reporting forms and pay taxes? This question is removed from your agenda when using the “My Business” online accounting system. Thanks to your personal tax calendar, you will always know in advance about upcoming dates. Relevant notifications can be set up on your phone or email.

In my work, questions constantly arise that urgently need to be answered. If you use the “My Business” service, this is not a problem. Service experts advise you around the clock on any tax and accounting issues.

Do you want to keep records in a modern format? Then all you need is to register in online accounting to work quickly, accurately and competently!

Find out more about:

Since June 1, 2014, it has been valid in Russia new order conducting cash transactions (hereinafter referred to as the new procedure). It was approved by Directive of the Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.”

The new order introduced truly revolutionary innovations for entrepreneurs. Now they may not maintain a cash book, not issue cash receipts and expenses, and not set a limit on the cash balance. At the same time, the taxation system they use (STS, UTII, patent) does not matter.

Small businesses received fewer benefits, but still significant ones - they are allowed not to set or comply with a cash limit. There have been relaxations in the preparation of cash documents for organizations with separate divisions. Let's talk about the most important ones in detail.

Changes for entrepreneurs

You don’t have to set a cash balance limit at the cash register

Individual entrepreneurs no longer need to calculate the cash balance limit. According to the new procedure, businessmen do not have to set a cash limit (paragraph 10, paragraph 2 of the new procedure). What does it mean? Since there is no limit, then at the end of the working day you have the right to leave any amount of money in the cash register without any restrictions and for any period of time.

Well, of course, in the interests of preserving property, we believe it is best to organize periodic deposits of money to the bank. Or you can take money from the cash register more often for your personal needs. Moreover, now this is directly permitted by law (Instruction of the Central Bank dated October 7, 2013 No. 3073-U “On cash payments”).

It is allowed not to draw up cash documents and books

As we have already said, entrepreneurs may not set a cash limit. In addition, two more concessions are provided for them. First: it is allowed not to draw up cash documents. That is, do not write out a cash outflow order when issuing money from the cash register and a cash inflow order when accepting “cash”. Second: you don’t have to keep a cash book. Any of the concessions can be applied if the merchant, in accordance with tax legislation, records income, expenses, physical indicators or other objects of taxation. This is stated in paragraph 2 of subclause 4.1 and paragraph 9 of subclause 4.6 of clause 4 of the new order.

That is, it turns out that this relaxation applies to all individual entrepreneurs, regardless of what tax regime they apply. In particular, this applies to those businessmen who work for general mode, simplified tax system or patent. Since they keep the Book of Income and Expenses (clause 2 of Article 54, Article 346.24 and clause 1 of Article 346.53 of the Tax Code of the Russian Federation). And also for entrepreneurs on UTII, since they keep records of the physical indicators necessary to calculate this tax (clause 9 of Article 346.29 of the Tax Code of the Russian Federation).

Let us remind you that entrepreneurs do not do accounting. AND balance sheet do not make up. Therefore, it is not so important for a businessman to record cash flows and withdraw balances, especially since all the money is his property and there is no need to report to anyone for it.

However, in our opinion, it is advisable to refuse to fully conduct cash transactions only if the entrepreneur works alone, he does not have employees, he does not issue funds on account and does not pay salaries. Then - yes, all the documents for the cash register that he wrote out for himself are extra pieces of paper.

If an entrepreneur has employees, then he must already keep records of what is paid to whom and on what grounds. He also needs to supervise the work of the cashier - if there is one. Accordingly, it is impossible to do without taking into account the receipt and expenditure of all cash - at least in order to exclude cases of theft. This means that a cash book will be necessary, since it allows you to display the balance of money at the end of the day and compare it with the actual availability. Therefore, in the situation of working with hired employees, we believe that it is advisable to keep records of cash transactions as before, refusing only to set a limit. To do this, it is better to issue a separate order (see its example below).

There is also a third option for organizing accounting - do not keep a cash book, but write out “receipts” and “consumables”. This may be relevant if the buyer wants to receive a document from you confirming payment, but you do not use cash registers (for example, while you are on UTII). Then no one forbids you to write out a cash receipt order and give the counterfoil from it to the buyer.

An important point: record all changes that you make in the procedure for working with cash and processing documents with the appropriate order.

Otherwise, businessmen must apply the new procedure for conducting cash transactions in in full. For example, if you want to give money on account to an employee, you need to do this in the same manner as established for organizations - based on a written application from the employee (subclause 6.3, clause 6 of the new procedure).

New for organizations

Small businesses can operate without a cash limit

If your company is a small enterprise, then, like merchants, you now do not have to set a cash limit (paragraph 10, paragraph 2 of the new order). That is, you can accumulate money in your cash register as much as you want.

Let us recall that the criteria by which firms are classified as small businesses are listed in Article 4 of the Federal Law of July 24, 2007 No. 209FZ “On the development of small and medium-sized businesses in Russian Federation" Thus, according to the law, small businesses include companies in which the share of individuals is at least 75%, the number of employees is no more than 100 people, and the revenue from the sale of goods, works or services (excluding VAT) does not exceed 400 million rubles. . For example, those “simplistic” people who do not fall under the specified criteria authorized capital in which more than 25% of shares are owned by the Russian Federation, a constituent entity of the Russian Federation or municipality. Or companies on the simplified tax system, authorized capital which consists entirely of contributions public organizations disabled people (subclause 14, clause 3, article 346.12 of the Tax Code of the Russian Federation).

Accordingly, those companies that are not small must continue to apply the cash limit. However, the rest can issue an order to cancel the limit, similar in content to what we have given for entrepreneurs (see above).

Relevant for all payers

You can choose the formula for calculating the cash limit

We said above that from June 1, two categories of payers may not be able to count on the cash limit - individual entrepreneurs and small companies. Other organizations still need to apply the limit. Since June 1, the rules by which it is considered have changed somewhat.

Let us remind you that old order provided two formulas for calculating the cash limit. In the new order, the formulas remain the same, but the principle of their selection has changed.

Let us remind you that according to the first formula, the calculation is based on the volume of cash receipts. And according to the second - based on the volume of money dispensed from the cash register. So previously, the second formula could be applied only if there was no cash proceeds. That is, the money all went to the current account, and was only issued from the cash register.

If there was cash revenue, then it was necessary to apply exclusively the first formula (clause 2 of the appendix to the old order). Now the corresponding clause is formulated in such a way that the company has the right to choose which scheme to use (paragraph 2, clause 2 of the new order). That is, even if you have cash proceeds, you have the right to calculate the cash balance limit based on the volume of payments, not receipts. If, of course, you also have payments. This may be more beneficial for you.

Regardless of whether you change the formula for calculating your limit or not, we recommend issuing a new order establishing a cash limit. An example of it is shown below. After all, formally you determined the previous limits according to the old rules, but they have become invalid. This means that there is no longer any reason to be guided by your own internal orders, which were adopted on the basis of the old order.

Some documents for recording cash transactions can be corrected

The old rules prohibited making corrections to incoming and outgoing cash orders (clause 1.8 and paragraph 6 of clause 2.1 of the old order). However, nothing was said about other documents provided for by the old order, for example, about the cash book, salary slips, and expense reports. And the specified ban was automatically extended to these registers. Now it is allowed to correct all such documents, with the exception of incoming and outgoing cash orders (paragraph 2, subclause 4.7, clause 4 of the new order). To make corrections, you need to cross out the incorrect data and replace it with the correct one. Please indicate the date of correction next to it. And all corrections must be certified by the signature of the employee who prepared the document, and its transcript must be provided.

An employee’s application for the issuance of accountable amounts to him

The procedure for issuing money to an employee for reporting has not changed. As before, an employee application for the issuance of accountable funds is required. It is also compiled in free form. But legislators have simplified the application requirements.

So, previously, such a statement had to contain the manager’s handwritten note about the amount of cash and the period for which it is issued, the manager’s signature and the date (paragraph 1, clause 4.4 of the old order).

Now there is no requirement that the amount of the report and the period for which it is issued must be indicated on the application by the manager himself. From June 1, the specified data can simply be entered directly into the application form, which, you see, is more convenient. For example, such work can be done by the accountable person himself. And the manager has the right only to endorse the application, that is, to put only his signature. And don’t write anything else (paragraph 1, subparagraph 6.3, paragraph 6 of the new order).

We also note that in the new procedure, an employee is understood not only as a person with whom an employment contract has been concluded, as indicated in Part 2 of Article 20 of the Labor Code of the Russian Federation, but also as a person with whom a civil law agreement has been signed (clause 5 of the new procedure). This can be interpreted in such a way that it is also permissible to issue money on account to a person hired not under an employment contract. It is not yet clear how the rule will be applied in practice. We recommend waiting for official clarification on this issue, which will obviously appear soon. In the meantime, in the old fashioned way, give money on account only to those whom you hired under an employment agreement.

On June 1, 2014, two documents of the Bank of Russia came into force: Directive No. 3073-U dated October 7, 2013 on cash payments and Directive No. 3210-U dated March 11, 2014 on a simplified procedure for conducting cash transactions.

What has changed in the order of cash transactions?

Cash transactions- these are operations for issuing and receiving cash, and although individual entrepreneurs now may not formalize them with cash documents, in practice it turns out that not all entrepreneurs will be able to refuse them.

Attention! Changes since 2017. Read our new article:

The new procedure for conducting cash transactions assumes that individual entrepreneurs have the right to:

• do not issue cash receipts and debit orders;
• do not set a limit on the cash balance in the cash register at the end of the working day;
• do not keep a cash book.

In what cases must the receipt and withdrawal of cash be documented?

Paragraph 6 of Directive No. 3210-U states that the issuance of salaries and other payments to employees in cash is formalized by an expense cash order (0310002). Clause 5 of the same document states that the acceptance of cash by an individual entrepreneur, including from a person with whom an employment or civil law contract has been concluded, is carried out using a cash receipt order (0310001).

Thus, all individual entrepreneurs who make payments to their employees in cash, as well as receiving cash from any persons, must continue to use (PKO) and (RKO) cash orders, but then a cash book must also be kept to account for them. Just don’t forget to reissue the order on the procedure for conducting cash transactions, because... the previous order (if you had one) referred to Bank of Russia Regulation No. 373-P dated October 12, 2011, which has become invalid.

If an individual entrepreneur does not pay wages in cash and does not receive cash from anyone, then theoretically he may not maintain cash documents, if not for one condition - data is entered into KUDiR on the basis of primary documents. Such documents on the acceptance and issuance of cash are the same PKO and RKO. Only entrepreneurs working on UTII do not conduct KUDiR. As a result, only individual entrepreneurs on UTII who do not pay cash to employees and do not combine UTII with other tax regimes can exercise the right not to maintain cash documents.

Cash limit according to new rules

As for the cash balance limit in the cash register, now these restrictions have been completely lifted for individual entrepreneurs. Previously, an entrepreneur could be fined under Art. for storing excess proceeds in the cash register. 15.1 of the Code of Administrative Offenses of the Russian Federation in the amount of up to 5,000 rubles.

If you decide to take advantage of this opportunity, then this choice must be reflected in the accounting policy of the individual entrepreneur and do not forget to cancel the previous order to set the limit. The new order on the procedure for conducting cash transactions will need to indicate that the limit on the cash balance in the cash register does not apply on the basis of Directive No. 3210-U. If the old order is not cancelled, then the limit provisions will continue to apply to you.

Individual entrepreneurs can now spend money from the cash register for their personal needs

Directive No. 3073-U now directly allows individual entrepreneurs to issue cash from the cash register for personal needs that are not related to business activities. Previously, the Central Bank stipulated the possibility of spending money for such purposes only in relation to funds received from a bank account.

At the same time, if an entrepreneur draws up cash documents, then the issuance of money from the cash register for his own needs must be issued with an expense cash order. The basis of the payment is indicated as “Issuance of funds to the entrepreneur for personal needs.”

Simplified cash discipline procedure for individual entrepreneurs updated: December 3, 2018 by: Everything for individual entrepreneurs

Individual entrepreneurs, notaries, lawyers and other self-employed persons maintain cash accounting in a simplified manner, and therefore are exempt from completing a number of documents and reporting. In this article we will analyze the procedure for conducting cash transactions for individual entrepreneurs in 2018.

In 2018, the requirements for cash discipline of self-employed persons remained the same. As in previous years, the obligations of individual entrepreneurs to conduct cash transactions depend on the taxation system used by the entrepreneur:

1. Individual entrepreneurs on OSNO are required to keep records of cash transactions in the general manner, on an equal basis with legal entities. This position was confirmed in the letter of the Ministry of Finance No. ED-4-2/13338 dated 07/09/2014.
2. “Simplified” entrepreneurs on UTII and on a patent are not required to keep records of cash transactions. Also, individual entrepreneurs combining UTII and simplified tax system are exempt from cash accounting.

Preparation of cash documents

To maintain control over cash discipline, business entities should be guided by Decree of the Central Bank of the Russian Federation No. 3210-U dated March 11, 2014. Based on the provisions of the document, self-employed persons using a simplified or patent taxation system, as well as individual entrepreneurs who pay UTII, are not required to keep cash records.

Thus, small businesses are exempt from the following obligations for processing cash transactions:

1. Maintaining a cash book. In the course of conducting business, an individual entrepreneur is not obliged to maintain a cash book or to reflect in it transactions for the receipt and disbursement of cash.
2. Filling out cash orders . The receipt of revenue or other cash at the cash desk of an individual entrepreneur is not required to be accompanied by the execution of a cash receipt order. The issuance of funds from the cash register also does not imply the mandatory issuance of an expenditure order.
3. Determining the cash limit . Since the entrepreneur does not keep a cash book, and, therefore, does not take into account the receipt and expenditure of funds in the general manner provided for legal entities, it is also not necessary to observe the individual entrepreneur’s cash limit. This means that the amount that can be kept in the individual entrepreneur’s cash register is not limited by law.

Using cash at the till

According to simplified legislative norms, an individual entrepreneur has the right to:

• receive cash to the cash desk without restrictions and without registering cash documents;
• It is necessary to issue accountable funds and use them for economic and other purposes with virtually no restrictions;
• transfer cash to bank accounts, regardless of the purpose of such accounts (personal, deposit, trust, etc.).

Due to the fact that the individual entrepreneur is exempt from the obligation to control the cash limit, the entrepreneur is also not required to store funds (in whole or in part) in bank accounts. The decision on the need to use a bank account remains at the discretion of the entrepreneur.

Cash accounting in the cash register

On the one hand, exempting individual entrepreneurs from conducting cash transactions significantly makes life easier for an entrepreneur, because a self-employed citizen is not burdened with unnecessary paperwork associated with the preparation of cash documents. On the other hand, accounting for cash transactions is simply necessary for entrepreneurs with a large cash turnover, because in this case it is difficult for individual entrepreneurs to control the cash flow coming from transactions.

From the above it follows that an entrepreneur should still keep cash records if:

• The activities of an individual entrepreneur involve the sale of goods at several retail outlets;
• the entrepreneur has several employees, each of whom deals with cash;
• All or most of the payments under contracts with suppliers and contractors are carried out by the entrepreneur using cash.

To organize cash accounting at the cash desk, an entrepreneur can use standardized forms:

• cash book (download here ⇒);
• incoming and outgoing cash orders (download here ⇒,).

Also, an individual entrepreneur has the right to independently develop a procedure according to which cash accounting will be organized, using primary documents and available reporting forms:

• the amount of revenue received at the cash desk can be determined on the basis of copies of cash receipts issued to the buyer;
• When making payments to suppliers and contractors, the amount of cash spent can be summed up according to invoices and certificates of work performed.

We emphasize that the above-described cash accounting procedure is purely advisory in nature and can be used solely at the discretion of the individual entrepreneur. The entrepreneur will not be fined for virtually uncontrolled disposal of cash.

Online cash registers for individual entrepreneurs

In 2018, legislative changes came into force, according to which legal entities and entrepreneurs who previously used cash register equipment, are required to switch to using online cash registers.

An online cash register is a cash register that has been supplemented with new functions, including:

• function of sending an electronic version of the receipt by email to the buyer;
• duplication of the check to the fiscal data operator (FDO), which, in turn, transmits information about the sale to the Federal Tax Service;
• possibility of using a QR code.

Since 2018, entrepreneurs working in the field of trade, catering, as well as individual entrepreneurs who sell goods through vending machines are required to work with online cash registers.

The obligation to have an online cash register is provided only for entrepreneurs who:

• sell goods (services) for cash directly to the end consumer;
• have full-time employees with whom employment contracts have been concluded, or employees hired under a contract agreement.

An individual entrepreneur who works independently is not required to have an online cash register.

Individual entrepreneur cash discipline

Despite the fact that individual entrepreneurs are actually exempt from keeping records of cash transactions, self-employed citizens are still required to comply with the rules of cash discipline. More details in the table below.

Primary documents

The absence of obligations to maintain cash accounting does not exempt self-employed persons from recording transactions based on primary documents.

“Simplers” who use the tax scheme “Income minus expenses 15%” are required to keep records of income and expenses, the amounts of which are confirmed by relevant documents:

• invoices;
• acts of completed work;
• invoices.

Transactions reflected in the accounting of individual entrepreneurs must comply with the terms of agreements concluded with counterparties in the appropriate manner.