Can be done as cash. Cash settlements between legal entities

The article discusses ways to deposit cash into the current account of an LLC. We will learn how to reflect financial assistance, a contribution to property, payment for goods, a loan agreement and replenishment of the UK in accounting. We will tell you what ways you can avoid paying taxes and analyze the procedure for depositing money into an LLC account.

How to deposit funds into the current account of LLC

How to deposit cash into a bank account faces? From a technical point of view, this is not a problem. According to the legislation, it is not necessary to provide documents confirming the operation:

1. The founder gives an order to the bank serving the LLC or the bank where the payer's account is opened, with the payment details: the name and TIN of the legal entity. person, account number, name and BIC of the beneficiary bank.
2. The bank makes the payment until the end of the business day following the day the order was submitted.
3. The bank notifies the parties of the execution of the payment.

In order for the cash replenishment to be correct, it is necessary to correctly reflect in the book. count their income. And there are only 5 grounds for making a contribution: payment of a share in the capital, contribution to property, gift, loan and payment for goods, works / services. Each basis must be documented.

Banks with favorable conditions for depositing cash to R / s

In these banks, it is easiest to deposit cash to the settlement account of an LLC:

How to replenish the current account of an LLC with your own funds

The main difference (r / s) of an LLC from the accounts of individuals is the following: the director (the founder of the organization or someone else) cannot simply come to the bank and deposit money into the account through the cashier.

To credit funds, clear justifications are required: funds must be correctly reflected in the accounting department of the organization. After all, business is the subject of close attention of regulatory authorities. However, in the activities of each jur. a situation may arise when the time comes for urgent settlements, and there are not enough personal funds for this on the account of the LLC.

There are few ways to legally replenish the balance:

1. Provide financial assistance.
2. Make a contribution to the property of the organization.
3. Make payment for goods/works (services).
4. Arrange a loan.
5. Replenish UK.

Contributing money by the founder

Consider the methods of depositing funds into the account of an LLC by the founder of the organization. Funds are credited to the account of a legal entity if the founder - an individual - contributed them in three ways. But these transactions are not always tax-free.

Material aid

Account replenishment own funds in this way, it is drawn up by a donation agreement (based on Article 572 of the Civil Code of the Russian Federation) or an agreement on the provision of mat. help from the founder. The peculiarity is that funds can be deposited into the account of the organization for any period. Tax on the amount of a gift or material assistance will have to be paid if the share in the UK of the founder-contributor is not more than 50%, since such receipts are recognized as income.

There are two purposes of financial assistance:

How to avoid taxation? If the share of the founder transferring money is more than 50%, these amounts are not taken into account in income. Or you can specify that the mat. assistance is provided “in order to increase net assets” (this must be stated in the decision) (for more details, see Articles 251 and 346.15 of the Tax Code of the Russian Federation).

How to return this money? Subsequently, in the presence of net profit, the company can pay dividends to the founders. This decision is made on general meeting founders. However, personal income tax must be paid on this amount. persons at a rate of 9%.

As a result, having a donation agreement or a decision of the founders in hand, you can put money from the card into the account of the LLC or deposit cash through the bank's cash desk. These transactions may be subject to bank fees.

Contribution to property

This path should be provided for by the Charter of jur. faces. It's not the easiest and fast way. If the contribution to the property is not specified in the Charter, according to all the rules, you will first have to make changes to it, which obliges you to contact the registration authorities again. And this is a big time investment.

• If you are the only participant, everything is simple: you make a sole decision on making a monetary contribution. It is necessary to back it up with a written order, and you can deposit funds into the account of the LLC.
• If there are several founders, then each must invest an amount proportional to the size of their share. The minutes of the meeting of the founders are also required.

In order not to register a change in the Criminal Code, send a contribution to replenish additional capital (Debit 51 Credit 83 - “funds received from the founders on account of a contribution to the property of the organization”). To avoid tax, the decision on making contributions by participants must contain the phrase "in order to increase net assets."

Payment for goods and services

Organizations accept transfers from their clients (mainly legal entities) as payment for goods, services and works. Can the founder replenish the account of the LLC in this way? Can: cash proceeds or a payment order on account of payment for goods, works, services.

The justification for the operation is supply contracts or service contracts. Naturally, everything will be reflected in the accounting entries. If there is no confirmation of the origin of the money, then such a replenishment of the account by the founder is illegal.

How to deposit money without paying taxes

There are two more ways to transfer funds to the account of a legal entity. One of them is simple and transparent, the second is a little more complicated, but also implementable. With their help, you can legally avoid taxation.

Loan agreement

This is one of the most common and simple methods of replenishing a current account along with the transfer of money as a gift. But you deposit personal funds on a returnable basis: whether at interest or free of charge - this can be decided by the founders.

An interest-bearing loan implies debt service, which should be reflected in the balance sheet. accounting (interest accrual, delay, etc.). An interest-free loan is much simpler, however, it still imposes an obligation on legal entities. persons to return money from the account to the lender.

The founder deposits money with a loan (Debit 51 Credit 66 or Credit 67 - “short-term loan received” (or long-term, respectively)) to the account or through the cash desk of the enterprise. The return is the same. The loan agreement is regulated by Art. 809 of the Civil Code of the Russian Federation. The founding director of the company can only contribute his own money to the account in the form of a loan.

Replenishment of the authorized capital

To build up the Criminal Code, it is necessary not only to convene and record a meeting of participants, but also to submit the Charter in a new edition to the tax service (the law "On LLC"). This will also require payment of the state. duties.

The replenishment of the management company entails a redistribution of participation shares, which does not happen if funds are deposited into the account of an LLC in order to increase additional capital. New ratios of shares and amounts contributed must be reflected in the decision of the meeting of participants.

An essential condition is that the authorized capital must be fully paid up. Money cannot be returned directly.

In the event of an increase in the authorized capital or the sale of a share, money from an individual must go to the cash desk of the organization or by transfer to an account no later than six months from the date of the decision, indicating the purpose of “payment of a share of the authorized capital”.

You should not postpone the transfer until the last day, and you should also trust it to the reliable business banks that we listed above.

In the Instruction of October 7, 2013 No. 3073-U "On the implementation of cash payments." This document replaced the Instruction of the Bank of Russia dated June 20, 2007 No. 1843-U.

In general, the procedure for spending cash from the cash register is now clearer. The table will help you quickly determine what amounts are allowed to be paid without complying with the limit and from the proceeds.

What Can You Spend Cash On?

Pay	Is it possible to issue (pay) from cash proceeds	Is it possible to issue (pay) more than 100,000 rubles.
Settlements with employees
Employee wages and benefits
Issuance of cash under the report
Settlements with counterparties
Payment for goods (except securities), works, services
Payment of money for the returned goods (work not performed, service not rendered), previously paid in cash
Payment of money for the returned goods, previously paid for by bank transfer
Loans, repayment of loans and interest on them
Dividends
Real estate payments
Entrepreneur's cash
Money for personal purposes not related to business

Consider the basic rules for cash payments.

Rule number 1: a limit of 100,000 rubles. binding on all parties to the contract

The limit for cash payments is 100,000 rubles. under one contract. The total amount of the cash payment for one transaction must be included in the limit amount. Even if one party to the contract transfers the money to the other in parts. For example, the buyer pays for the goods in installments.

The rule on the need to conduct cash settlements within the limit contains the concept of “cash settlement participants”. They are any legal entities and entrepreneurs. All of them have the right to pay in cash within the framework of one agreement only within the limit (clause 6 of Directive No. 3073-U).

For exceeding this limit, a fine of up to 50,000 rubles is provided. (Article 15.1 of the Code of Administrative Offenses of the Russian Federation). Administrative fee for overlimit payments. Participants in cash settlements are both parties to the contract. So the tax authorities have the right to fine both the one who received more than 100,000 rubles and the one who paid the extra amount for exceeding the limit.

FROM individuals companies and entrepreneurs can pay in cash without any restrictions on amounts. For example, any amount of cash can be paid to a private contractor for work or service, or received as a loan from an employee or founder. This is expressly permitted by paragraph 5 of Directive No. 3073-U.

Rule number 2: limit of 100,000 rubles. valid regardless of the term of the contract

Payments under one contract are settlements for obligations stipulated by the contract, which are performed both during the period of the contract and after its expiration (clause 6 of Directive No. 3073-U). Thus, it is necessary to comply with the limit even when transferring and receiving cash, the validity period of which has expired.

Example
Two companies providing services for a period of two months (May-June). The contract price is 150,000 rubles. Under the terms of the contract, the contractor issues an act for the services rendered and an invoice, which must be paid no later than June 30. The customer was late with payment: he was able to pay for the services only on July 10. And although the contract has already expired, the customer has the right to deposit cash only in the amount of 100,000 rubles. And 50,000 rubles. must be transferred by bank transfer. For violation, tax authorities can fine not only the customer, but also the contractor.

Rule number 3: any amount can be issued from the proceeds for reporting

From cash proceeds, you can issue a sub-report in any amount. Limit of 100,000 rubles. in that case it does not work. This is now directly stated in paragraphs 2 and 6 of Directive No. 3073-U.

With regard to compliance with the limit of 100,000 rubles, the Bank of Russia previously clarified the following. If an employee spends accountable on a business trip, then there is no need to adhere to the limit when paying for housing and travel. If the accountant's expenses are not related to a business trip, for example, he buys office equipment for the company, then under one contract you can pay in cash only within 100,000 rubles. (letter dated December 4, 2007 No. 190-T).

The current rules do not explicitly state that a seconded employee has the right to spend cash without taking into account the limit. And letter No. 190-T clarifies the norms of the former, and not the new Directive of the Central Bank of the Russian Federation. Therefore, it is safer for an employee to pay for each such contract on a business trip only within the limit. Otherwise, there is a risk that the tax authorities will be fined up to 50,000 rubles for over-limit spending. (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

Rule #4: Don't make loans or pay rent from the cash register

Clause 4 of Directive No. 3073-U contains a list of transactions for which a company and an entrepreneur can pay only with cash withdrawn from a current account. You cannot use cash proceeds directly from the cash register. This list includes settlements under lease agreements, loans, as well as the organization and conduct of gambling.

This restriction applies not only to settlements between companies, entrepreneurs or a company and an entrepreneur. It also applies to their settlements with individuals.

At the same time, the limit of 100,000 rubles. must be observed only under contracts concluded either between two companies, or between a company and an entrepreneur, or between two entrepreneurs. If one of the parties to the agreement is an individual, then the limit does not apply (clause 5 of Directive No. 3073-U). Let's take a closer look at the rules for rent and loans.

Rent. To pay in cash for the rental of real estate, you need to withdraw them from the account. The company is not entitled to use the proceeds from the cash register. Moreover, regardless of with whom the contract is concluded - with another organization, with an entrepreneur or with a private person.

Companies and businessmen must comply with this rule regardless of whether they pay rent in cash or, for example, pay off fines and penalties or make a deposit. In addition, the restriction applies to both tenants and landlords. In most cases, the tenant pays in cash when he makes a payment for the use of real estate to the cash desk of the landlord. But another option is also possible. For example, the landlord may return the overpayment to the tenant under the contract. To do this, you also need to use the cash withdrawn from the account. Indeed, Directive No. 3073-U refers to all operations under a lease agreement.

At the same time, this restriction does not apply to rent. A company that rents, for example, a car, has the right to pay off the next payment from cash proceeds. It is not necessary to first deposit it into the account, and then withdraw it in order to pay off.

Loan. The ban on the use of cash proceeds from the cash desk applies both to the issuance of loans, and to their return and repayment of interest. That is, it concerns both parties to the contract - both the lender and the borrower. In addition, the ban on spending proceeds applies not only to contracts concluded between two companies or a company and an entrepreneur, but also to contracts signed with an individual. This could be, for example, the founder who gave his company a loan. Or who, on the contrary, received a loan from the organization. It also does not matter what kind of loan is received or issued - interest-bearing or interest-free.

Rule number 5: IP has the right to take at least all the proceeds from the cash register

Entrepreneurs have the opportunity to take the proceeds from the cash register without any fear. To spend the proceeds in cash for their personal purposes, a businessman does not need to first turn them in and then withdraw them from the account. The issuance of money to an entrepreneur for personal needs not related to his activities is now directly named in the list of purposes for which it is allowed to spend proceeds from the cash desk (clause 2 of Directive No. 3073-U).

There are no restrictions on the amount either - the entrepreneur has the right to take all the accumulated cash proceeds from the cash desk. The limit for this operation is 100,000 rubles. does not apply.

A businessman does not risk anything if he receives from the cash register all the cash that is there, including the proceeds from the goods sold. The main thing is to write in the consumable that the money was given to the entrepreneur for personal needs.

Part of the organization's clients - individuals pay for the services of the organization for training English language from your bank account through an online bank, as well as by depositing cash through the bank's cash desk.
In statements, the organization receives a payment order from the bank, and the money is credited to the organization's account.
Is it correct that from the letters of the Ministry of Finance of the Russian Federation of April 28, 2017 N 03-01-15 / 2632 and the Federal Tax Service of the Russian Federation of July 6, 2017 N ED-3-20 / [email protected] does it follow that in this case the organization must break through the CCP check (i.e. such payment is equivalent to cash payments)?
But then this payment falls into the debit of account 51 at the moment of crediting by the bank and into the debit of account 50 at the moment when the organization breaks the check, i.e. income will double. And also double income will be reflected in the Book of Income and Expenses (the organization applies the simplified tax system). What wiring needs to be done? Is the entry correct: Debit 50 Credit 51? How should the cash desk be closed on this day, because the cash desk does not have this money?
At what point do you need to break the check (from the text of these letters it follows that at the time of payment, but the statement with such a payment will be visible only the next day, therefore, the organization will be able to break the check only the next day)?

On this issue, we take the following position:
Until July 1, 2018, an organization is not required to apply CCP in both of these situations.

Position justification:

Payment via online banking

Payment for services by depositing cash in cash at the bank

In the Ministry of Finance of Russia dated 04.28.2017 N 03-01-15 / 26324, as well as in the Federal Tax Service of Russia dated 07.06.2017 N ED-3-20 / [email protected], dated 08.30.2017 N clarified that N 54-FZ does not provide for special conditions (exceptions) regarding the use of cash register equipment for the user (seller) when the buyer pays for goods by means of a payment order through a credit institution. Therefore, according to the tax authorities and the Ministry of Finance of Russia, when depositing cash at the bank’s cash desk, the recipient of funds (an organization or an individual entrepreneur selling goods, performing work, providing services) is obliged to apply CCP.
The approach outlined in these letters is highly controversial because:
- when the buyer (client) deposits cash at the cash desk of the bank, the recipient of the funds does not perform the operation of receiving cash;
- the order of an individual to transfer funds does not act as an electronic means of payment (see also the message of the Bank of Russia dated February 11, 2013 "Answers to questions related to the application of certain norms of June 27, 2011 N 161-FZ "On the national payment system").
We also add that when depositing cash at the bank’s cash desk electronic means payment within the meaning of Law N 161-FZ is not used (the client sends the order to transfer funds personally, i.e. the means and (or) method is not used, allowing the client of the money transfer operator to draw up, certify and transmit orders for the purpose of making a transfer funds within the applicable forms of non-cash payments using information and communication technologies, electronic media, including payment cards, as well as other technical devices).
In addition, according to the third paragraph of paragraph 3 of Art. 16.1 of the Federal Law of 07.02.1992 N 2300-1 "On Protection of Consumer Rights" when paying for goods (works, services) by transferring funds within the framework of the applicable forms of non-cash payments, the consumer's obligation to the seller (executor) to pay for goods (works, services) are considered executed in the amount specified in the order for the transfer of funds, from the moment of confirmation of its execution by the credit institution serving the consumer. In this regard, the question arises of how, in this case, interaction between the bank and the organization should be ensured in order to issue (send) a cashier's check at the time of payment by the buyer. Probably, this point should be clarified with the tax authorities, as well as with the servicing bank.
At the same time, in unofficial speeches by representatives of the tax authorities, the opinion was repeatedly expressed about the need to apply CCP in the situation under consideration. At the same time, in dated 08.25.2017 N 03-01-15 / 54800, the Ministry of Finance of Russia clarifies that the issue of applying CCP when paying by the buyer - an individual for goods by submitting an order (instruction) of the buyer credit institution on paper is currently being worked out by the Russian Ministry of Finance. Thus, the question of the need to use CCP in this situation remains open today.
However, even if we accept the logic of the tax authorities and the Ministry of Finance of Russia, set out in the said letters, the obligation to use CRE in the situation described in the question should arise no earlier than 07/01/2018, since the old version of N 54-FZ did not require the use of CRE in the event that when the buyer - an individual deposits cash in the bank's cash desk for the transfer of funds to the settlement account of the seller organization (Federal Law of 03.07. the federal law"On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" and separate legislative acts Russian Federation").
In conclusion, we note that the above is our expert opinion.

Prepared answer:
Legal Consulting Service Expert GARANT
Grafkin Oleg

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Barseghyan Artem

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

The topic of the article was suggested Valentina Vladimirovna Bondarenko, chief accountant of Askat LLC, Novoaltaisk.

A vendor representative may come to your organization with a power of attorney to collect cash for a variety of reasons. For example, your director has signed a contract under which the supplier's forwarding driver brings goods to you and immediately receives cash in payment for them. Or, for some reason, it is more convenient for your creditor to receive a cash debt. Let's see how to issue the issuance of money.

The accountant is superfluous here

Many are convinced that it is impossible to pay for purchased goods (works, services) from their cash desk directly to the supplier's representative. And if the representative came for cash, then you need to arrange everything as if the cashier first issued the money under the report to any employee of his company, then he paid the supplier and compiled an advance report.

Attention

You can issue from the cash desk to the representative of the supplier no more than 100 thousand rubles. one contract clause 6 of Directive of the Central Bank dated 07.10.2013 No. 3073-U (hereinafter referred to as Directive of the Central Bank No. 3073-U).

In fact, there is no violation in issuing money from the cash desk immediately to the representative of the supplier. It corresponds:

• civil law. Payment to the supplier's representative under the power of attorney he has is equivalent to depositing money directly into the supplier's cash desk or transferring it to his account. As a result, the supplier’s right to demand payment from you will be terminated, and already at the moment the money is issued from your cash desk, and not at the moment the representative of the money is deposited into the supplier’s cash desk. Art. 182 of the Civil Code of the Russian Federation; Decree of the FAS MO dated November 12, 2012 No. A40-24114 / 12-114-219;
• cash rules. In them, the issuance of money under the report and payment for purchased goods, works, services are indicated as two separate items of expenditure from the cash desk Clause 2 of Central Bank Directive No. 3073-U;
• rules for conducting cash transactions. They do not limit payments from the cash desk to the issuance of money only to the employee m clause 6.1 of Instructions of the Central Bank dated March 11, 2014 No. 3210-U (hereinafter - Instruction of the Central Bank No. 3210-U).

We require documents

The transfer of money to the representative of the supplier is important to arrange correctly. After all, there is always a risk that for some reason he will not bring the money to his cash desk. Then the supplier will consider the delivery unpaid and, most likely, will demand from you the amount of payment and a penalty. To minimize this risk, you need to get all the necessary documents from the representative and correctly draw up the RKO. Here's how to do it.

The instructions of the Central Bank mentioned in the article can be found: section "Russian legislation" of the ConsultantPlus system

First, require power of attorney to receive a specific amount from your organization under a specific contract (invoice, consignment note, etc.). It must be taken from the representative before the issuance of money and then attached to the RKO clause 6.1 of Central Bank Directive No. 3210-U. Specify the details of the power of attorney in the RKO line "Appendix".

If the power of attorney is issued to receive several payments from you, it must be taken away at the first issue of money. It should be kept in your organization by the cashier. Attach a copy of it to the CSC for each payment, and attach the original to the consumable for the last one. clause 6.1 of Central Bank Directive No. 3210-U.

It is more difficult if the power of attorney is issued to receive several payments from different organizations and because of this, the representative of the supplier does not want to leave the original with you. Of course, in order to comply with cash rules, it is enough that you have a copy that is certified in the manner determined by the head of your organization. clause 6.1 of Central Bank Directive No. 3210-U. But agreeing to this is dangerous.

Do not issue money without giving you a power of attorney. It is necessary not only to comply with the rules of conducting cash transactions. You will need the original power of attorney:

• to confirm that you paid for the purchased goods, works, services to the right person - in case the supplier claims that he did not receive payment from you. After all, if you have not exercised your right to demand proof that you are issuing money to the right person, then all the risks associated with the fact that the supplier does not receive payment are borne by you Art. 312 of the Civil Code of the Russian Federation;
• to confirm the payment of expenses for the simplified taxation system and on the cash method of calculating income tax. Without a power of attorney, tax authorities may consider payment for goods, works, services unconfirmed and remove the cost of them from the calculation of the tax base. After all, the RKO only confirms the issuance of money from the cash desk, and the power of attorney confirms that the money was issued to a specific supplier in payment for specific goods, works, and services.

Therefore, discuss this with suppliers in advance, and even better - indicate in the contract that the condition for receiving money is the transfer of the original power of attorney to you.

In the process of financial relations between organizations, cash and non-cash payments are possible. In most cases, legal entities, of course, prefer to use the first option. Settlements using bank accounts are a typical format for transferring compensation for goods and services provided by one legal entity to another.

However, "cash" has not yet gone out of the practice of transactions between organizations. Legally, cash settlement between legal entities (as well as individual entrepreneurs) is allowed. However, the legal norms governing this process contain a large number of nuances. Let's study them.

Sources of law

How cash payments between businesses should be carried out is regulated by several legal acts at once. One of the key experts consider the Decree of the Central Bank of October 7, 2013 "On the implementation of cash settlements." This source of law was registered by the Ministry of Justice and became mandatory for commercial organizations and individual entrepreneurs by a by-law. The effective date of the document is June 1, 2014.

Also, the process of settlements between legal entities in cash is regulated by the Regulations of the Central Bank and a number of other legal acts of the federal level, such as the Civil Code of the Russian Federation, the Federal Law "On the use of cash registers".

A number of laws regulate, by the way, cash settlements between legal entities not only in rubles, but also in foreign currency. True, such operations are applicable only in the interaction of Russian firms with foreign ones. Within the Russian Federation, all payments are made only in rubles.

Out of control of the law

It should probably be told about those entities that cannot carry out cash payments provided for by the current Russian laws. That is, the norms of the Central Bank do not apply to them. These are, first of all, individuals who are not registered in the status of individual entrepreneurs. These are entities that make settlements in accordance with the norms of customs and tax laws. This, finally, is the Central Bank itself, as well as other financial institutions (within a separate range of operations with in cash).

Cash desk and equipment

The most important condition when working with cash is correct fiscalization. That is, for the state, represented by the Federal Tax Service, it is important that all necessary taxes are paid from the funds received by the company. If non-cash channels are used in settlements, then it is quite easy to track the movement of finances - all the necessary information about them is stored in the databases of banks. If the company accepts payments in banknotes, then information about incoming funds should be reflected in a different kind of format. As a rule, these are fiscalized files from cash registers (CREs) or paper forms of strict reporting (BSO).

By default, CCPs are required to use individual entrepreneurs and organizations always if cash is paid. There are exceptions. But they are relatively few. Entrepreneurs can make cash payments without cash registers in such cases:

• if the company works according to UTII (at the same time, it issues an analogue of a check to customers and buyers, reflecting the fact of payment for the purchase or use of services);

• if it is possible to issue those same BSOs instead of checks.

There are, however, some types of financial transactions that do not fall under the definition of "trading". Accordingly, it is not necessary to apply CCP for their fiscalization. Among them - the acceptance of payments for credit, fines, the return of working capital to the cashier by sellers.

Conditions for cash payments

A company intending to make cash settlements with individuals and legal entities must meet a number of criteria. Namely:

• have a cash book;

• have the resources to carry out work on special warrants;

• have duly registered types of CCP.

There is an opinion among lawyers that these rules are invalid in relation to cash settlements between legal entities, since CCP, based on the norms of a number of laws, is intended to issue checks to entities that purchase goods without their subsequent use in business activities. That is, individuals. However, there is also an opposite point of view. It is based on some decisions of the Supreme arbitration court RF, according to which the use of cash registers can be carried out regardless of the legal status of the buyer of the goods or the consumer of the service. Cash settlement, thus, when using CCP, can be made both with individuals and with organizations and individual entrepreneurs.

The intricacies of the law

What prompted the discussion in question? Should entrepreneurs worry about whether the Federal Tax Service wants to interpret the norms of the law in its own way? Experts say there is no need to worry. And that's why.

On the one hand, of course, cash settlement is a procedure that is primarily designed for financial interaction between businesses and individuals. In accordance with the Civil Code of the Russian Federation, as soon as the seller issues a cash receipt or other similar document to the buyer, which confirms the fact of settlements, the conclusion of the purchase and sale agreement is recorded.

You can use the purchased product, if you follow the legal requirements, for personal use or to transfer it to family members. As we said above, subsequent entrepreneurial activity (as an option, in the form of resale of goods) is not expected. In turn, legal entities are entities that, as a rule, involve relevant activities of a commercial nature.

KKT is mandatory for everyone

Another common thesis in the business community, which is recognized by experts as incorrect, is that when accepting cash from one legal entity from another, it is not necessary to issue a cashier's check - it is enough just to issue an appropriate type of order. It's not like that at all. Lawyers note that we are only talking about the fact that checks are, in principle, cash payments themselves - an element that is most characteristic of the relationship between businesses and individuals. And therefore, lawyers believe, some sources of law may emphasize that issuing this document is an obligation of businesses in relation to buyers who are not organizations or individual entrepreneurs. But it does not mean at all that it is not necessary to provide a check to legal entities.

The use of cash registers, therefore, is mandatory for cash payments between organizations.

Some experts urge to pay special attention to the fact that in the Law regulating the use of KCP businesses, there is nothing that buyers should be divided into individuals and legal entities.

Legal acts of this type only include prescriptions reflecting the need to apply CCP in certain cases.

In addition, as some lawyers note, the Law on CCP does not say anything about the mandatory use of CCP (as well as exemption from the use of this type of equipment) when paying for a particular type of product or service. Thus, it does not matter what is the subject of the transaction between legal entities, carried out in cash.

Specifics of settlements between legal entities

What are the specifics of cash settlements between legal entities? Experts note the relevance of the following rules governing such relationships in business.

Firstly, a company that sells goods (or provides services) must issue to buyers of products (or consumers of services) "paper" elements provided for by law - cash receipts (and, if necessary, sales receipts) or BSO legally equivalent to them. At the same time, the fact of the transaction must be recorded in the fiscal mechanism of the cash desk, regardless of whether the buyer asked for the corresponding document or not.

Secondly, cash payments between legal entities, as well as in the case of similar procedures with the participation of individuals, should be carried out subject to the execution of transactions through credit orders. Also, the seller is required to keep a cash book.

Thus, as soon as one legal entity provides services for another or sells something, the transaction is fixed by a check and at the same time a cash order is issued (which reflects the amount of the transaction). Some jurists consider some relaxation applicable to the noted procedures acceptable.

Cash settlements between legal entities may not be accompanied by the issuance of a cash order after each payment, if the process of the purchase and sale transaction is carried out outside the premises specially equipped for the issuance of fiscal documents. According to experts, it is possible to comply with all the formalities prescribed by law even at the end of the working day. It is quite acceptable, lawyers believe, to draw up one "summing up" cash warrant for all purchase and sale transactions concluded up to this point.

Subtleties of reporting to the Federal Tax Service

Cash settlements between legal entities, as we said above, require filling in receipt orders, as well as maintaining cash books. The correctness of these procedures, as a rule, is controlled by the tax authorities. The Federal Tax Service, in accordance with the Federal Law on the use of cash registers, can:

• check the completeness of the calculation of profits, the procedure for cash settlement;
• study the documents used by the organization in the process of working with CCP;
• check how cashier's checks are issued;
• in case of detection of a violation, fine the organization.

What will happen if you do not accept the CCP?

Organizations and individual entrepreneurs that accept funds from legal entities without CCPs will have to deal with significant penalties. Similarly - if the company refuses to issue to the buyer (or counterparty, if they pay in cash) cashier's checks and other necessary documents. In some cases, the inspector of the Federal Tax Service, of course, may limit himself to a warning. However, he can also issue a fine - up to 40 thousand rubles. And also report the offense to the police.

Cash flow restrictions

Russian legislation contains rules that restrict cash payments between legal entities. And quite significant. What is the current cash limit? What is the policy of regulatory organizations regarding this type of financial interaction between legal entities?

The main source of law, which contains instructions regarding how cash settlements should be carried out when organizations or individual entrepreneurs are parties to the transaction, is the Regulation of the Central Bank of the Russian Federation, approved back in 1997, but has not lost its relevance so far.

This legal act, in particular, contains a rule according to which businesses are required to transfer free cash - those in paper notes, to banks and not accumulate them, thereby, at the box office. The maximum that a store or service can keep outside financial institutions is determined by law. This is the so-called "cash limit".

In addition, only those funds should be in cash, the expediency of which is due to the objective economic needs of the company. The value of the "limit" is determined according to a special document - form No. 04-08-020, which is officially approved. The actual figures are determined by the company's management, and they are certified by the general director and chief accountant.

There is another type of limit set for such a procedure as cash settlement. It concerns the maximum value of the amount of one transaction concluded between legal entities, and reflects, according to lawyers, the interest of regulatory agencies in following the same instruction on keeping banknotes in a bank by businesses. What is the cash limit? Today it is 100 thousand rubles. In turn, cash settlements between individuals and organizations can occur without restrictions.

Bank instead of the Federal Tax Service

The most interesting thing is that it is not government departments, not the Federal Tax Service, but the banks with which businesses interact that are called upon to monitor compliance with the limits in question. They are required to monitor whether firms are limiting cash settlements with other legal entities, how well the approval of "cash limits" and other procedures is being carried out.

Banking structures check the work of their clients, guided by the algorithms recommended by the Central Bank.

If the limit is exceeded

What is the responsibility of organizations for exceeding both types of "limits" and not entirely correct, according to the Central Bank and its controlled financial institutions conducting cash transactions? Experts note that the following types of offenses recorded by banks are most common:

• cash is not credited in full;
• banknotes are accumulated in amounts exceeding the standards established in intra-corporate settlements;
• actually exceeding the "limit" on transactions.

The violations in question can result in a fine of up to 50 thousand rubles.

Subtleties of working with BSO

Having released the goods for cash, the organization can issue to the buyer in the status of a legal entity not a check printed by KKM, but a strict reporting form. What are the nuances of using the BSO?

There is an opinion among experts that strict reporting forms may not necessarily be paper. It is quite acceptable, lawyers believe, to keep them and provide them to legal entities in electronic form. However, the software used when working with the BSO must ensure full protection of these documents from unauthorized use by third parties. In addition, experts note that computers where BSO files are supposed to be stored must be sufficiently reliable so that all operations with forms are stored on them for 5 years.

BSO, with the help of which the organization of cash settlements can be carried out, must contain all the necessary details, which are indicated in the regulatory legal acts governing their use. What can be discussed here? What details are required? It all depends, experts say, on the type of activity of the organization.

For example, if a company provides services, then information about them can be marked in the BSO according to the all-Russian classifier. Also, the form may contain the rules relevant for the provision of a particular type of service, the address of the organization's website. The company develops the design of the BSO on its own - there are no strict regulations in this regard. The only exception is firms providing passenger transportation services. For them, the BSO must comply with the format approved by law.

What is the responsibility for the firm's refusal to provide BSO? If the organization that accepted cash from the counterparty does not issue a strict reporting form, then this action will be regarded by the regulatory authorities as similar to a cash receipt. And therefore the company may face the same fine of up to 40 thousand rubles.

How can cash be spent

Above, we talked about the restrictions that are characteristic of cash turnover in settlements between legal entities, in the form of two types of "limits". But there are also other kinds of prohibitions concerning the operations of entrepreneurs with banknotes.

Individual entrepreneurs and organizations can spend free cash to finance the following main obligations:

• employee salaries;
• transfer of sums insured;
• payment for services and works of other companies;
• payment for the supply of goods.

An individual entrepreneur who used cash settlements cannot direct the resulting funds for their personal needs without registration as taxable income (unless, of course, the entrepreneur works on UTII, when the amount of actual revenue does not matter). However, as experts emphasize, there are no problems in order to withdraw the required amount of funds from the current account.

Which, in turn, is quite possible (and this is even welcome - we said this above) to be replenished at the expense of cash receipts from counterparties. In this sense, the line between the concepts of "cash" and "non-cash" payment, as some experts note, is erased upon receipt of funds to the bank account of the enterprise.

If, nevertheless, an organization or individual entrepreneur needs cash to carry out certain procedures (for example, issuing travel allowances, paying for real estate rent, etc.), then experts recommend taking it not at the expense of proceeds from counterparties, but from the company’s current account in bank. In this case, however, lawyers advise getting documents in advance that can confirm the fact that the cash received at the cash desk was debited from the current account, and not as a result of transfers for work or the sale of goods by contractors or individuals.

legal ploy

There is one interesting fact concerning restrictions on the use of organizations and individual entrepreneurs in cash from the cash desk. On the one hand, there is a list of operations that are prohibited to be carried out using banknotes - we have given some examples above. However, as some lawyers note, entrepreneurs, at the same time, have an excellent chance to avoid responsibility for such procedures.

The fact is that the statute of limitations regarding precedents with violation of cash transactions is only two months. It is unlikely, experts say, that inspection bodies monitor the company so closely that they are guaranteed to reveal possible violations. The issuance of penalties after the fact, lawyers believe, is illegal. But experts still do not recommend entrepreneurs to use this feature of the legislation relating to cash payments.