In order to understand the concept of “cash discipline”, you first need to understand the difference between the terms “Cash register” and “Cash desk”:

Cash register (KKM, KKT) is a device necessary for receiving funds from your clients. There can be any number of such devices and each of them must have its own reporting documents.

Enterprise cash desk (operating cash desk) is a collection all cash transactions(reception, storage, delivery). The cash register receives revenue received, including from the cash register. All cash expenses related to the activities of the enterprise are made from the cash desk and money is handed over to collectors for further transfer to the bank. The cash register can be a separate room, a safe in the room, or even a drawer in the desk.

So, all cash transactions must be accompanied by the execution of cash documents, which is usually meant by compliance with cash discipline.

Cash discipline is a set of rules that must be followed when carrying out operations related to the receipt, issuance and storage of cash (cash transactions).

The basic rules of cash discipline are:

Who must comply

The need to maintain cash discipline does not depend on the presence of a cash register or the chosen taxation system.

How is the cash balance limit calculated?

The procedure for calculating the cash balance limit is presented in the appendix to the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U.

According to it, in 2019 the cash balance limit can be calculated in one of two ways:

Option 1. Calculation based on the volume of cash receipts at the cash desk

L = V / P x N c

L

V– the volume of cash receipts for goods sold, work performed, services rendered for the billing period in rubles (newly created individual entrepreneurs and organizations indicate the expected volume of receipts).

P– the calculation period for which the volume of cash receipts is taken into account (when determining it, you can take any period of time, for example, the month in which the peak volumes of cash receipts occurred). The billing period must be no more than 92 working days

Nc– the period of time between the day on which cash was received and the day the money was deposited at the bank. This period should not exceed 7 working days, and in the absence of a bank in the locality - 14 working days. For example, if money is deposited at the bank once every 3 working days, then N c = 3. When determining N c, the location, organizational structure, specifics of the activity (seasonality, working hours, etc.) can be taken into account.

Calculation example. LLC "Company" is engaged in retail trade. The management of the organization decided to set a cash balance limit for 2019, taking December 2018 as the billing period. In December, the company worked for 21 days and received cash proceeds in the amount of 357,000 rubles. At the same time, the cashier of the organization handed over the proceeds to the bank once every 2 days. The cash balance limit in this case will be equal to: 34,000 rub.(RUB 357,000 / 21 days x 2 days).

Option 2. Calculation based on the volume of cash dispensed from the cash register

This method is usually used by individual entrepreneurs and organizations that do not receive cash in the course of their activities, but periodically withdraw money from the bank (for example, to pay their suppliers).

In this case, the formula applies:

L = R / P x N n

L– cash balance limit in rubles;

R– the volume of cash issued for the billing period in rubles (with the exception of amounts intended for payment of wages, scholarships and other transfers to employees). Newly created individual entrepreneurs and organizations indicate the expected volume of cash disbursements;

P– the billing period for which the volume of cash withdrawals is taken into account (when determining it, you can take any period of time, for example, the month in which there were the highest volumes of cash withdrawals). The billing period must be no more than 92 working days, and its minimum value can be any.

Nn– the period of time between the days of receiving money from the bank (with the exception of amounts intended for payment of wages, scholarships and other payments to employees). This period should not exceed 7 working days, and in the absence of a bank in the locality - 14 working days. For example, if money is withdrawn from a bank once every 3 business days, then N n = 3.

Calculation example. LLC "Company" is engaged in retail trade. The company does not accept cash proceeds; buyers pay through the bank. However, from time to time the company withdraws cash from the bank to pay suppliers. The management of the organization decided to set a cash balance limit for 2019, taking December 2018 as the billing period.

In December, the company worked for 21 days and received cash from the bank in the amount of 455,700 rubles. At the same time, the cashier of the organization received cash from the bank once every 4 days. Salaries were not issued from the cash register. The balance limit in this case will be equal to: RUB 86,800(RUB 455,700 / 21 days x 4 days).

Order for setting a cash limit

After you calculate the cash balance limit for the cash register, you must issue an internal order approving the limit amount. In the order, you can indicate the validity period of the limit, for example, 2019 (sample order).

The law does not provide for the obligation to reset the limit every year, so if the validity period is not specified in the order, then the established indicators can be applied both in 2019 and further until you issue a new order.

Simplified procedure

Starting from June 1, 2014 - individual entrepreneurs and small enterprises (number of employees no more than 100 people and revenue no more than 800 million rubles per year) more don't have to set a limit cash balance at the cash desk.

In order to cancel the cash limit, it is necessary to issue a special order. It must be based on the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U and must contain the following wording: “Keep cash in the cash register without setting a limit on the balance in the cash register”(sample order).

Issuance of cash to accountable persons

Accountable money is money that is given to accountable persons (employees) for business trips, entertainment expenses and business needs.

Money can be issued on account only on the basis statements from an employee. In it, he must indicate: the amount of money, the purpose for receiving it and the period for which it is taken. The application is written in any form and must be signed by the manager (IP).

If an employee has spent his personal money, then he needs to compensate for it; in this case, a statement is also written, but with a different wording (samples of statements).

Note: It is desirable that the statement contain the line: “The employee has no debt on previously issued advances”(since by law it is impossible to issue money on account to employees who have not reported on previous advances).

During 3 working days after the end of the period for which the funds were issued (or from the date of return to work), the employee must submit to the accountant (manager) expense report with the attachment of documents confirming the expenses made (KKM receipts, sales receipts, etc.).

Otherwise, funds issued to the employee cannot be counted as expenses and the tax can be reduced accordingly. Moreover, if there are no supporting documents, then you will have to withhold personal income tax and pay insurance premiums from the amount issued.

Limitation of cash payments

Another important rule of cash discipline is compliance with the restrictions on cash payments between business entities (individual entrepreneurs and organizations) within one contract amount no more than 100 thousand rubles.

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

What regulates the procedure for conducting cash transactions in 2017?

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

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

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

Maintaining a cash book and issuing cash orders

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

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

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

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

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

Conducting cash transactions when issuing “accountable” money

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

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

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

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

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

The procedure for conducting cash transactions in 2017 is given in Bank of Russia instruction 3210-U dated March 11, 2014. Cash discipline is mandatory for all companies and individual entrepreneurs. The Bank of Russia has introduced new amendments that relate to the rules for registering consumables and receipts and issuing money to accountants. The new rules are effective from August 19, 2017.

The procedure for conducting cash transactions, which is in force in 2017, leaves many procedural issues at the mercy of the head of the company. For example, the director must determine for himself: where and how to equip the cash register, how to organize the storage of documents, and approve the procedure and timing of cash audits. Even more rules are set by the head of the company that has separate divisions.

For violation of the procedure for conducting cash transactions, fines are possible. We will tell you how to organize cash discipline in a company or individual entrepreneur in this article.

Procedure for conducting cash transactions 3210-U dated 03/11/2014

The Bank of Russia established the procedure for conducting cash transactions in Russia in Directive No. 3210-U dated March 11, 2014. The Central Bank adopted amendments to the cash procedure in 2017. The changes concern accountants, consumables and receipts, as well as the cash book. We recommend preparing for the new rules in advance cash management in 2017.

For example, thanks to the new rules, the accountable can be given a new advance, even if he has not yet reported and has not repaid the old debts. Cashiers can issue money not only on the basis of an application, but also by order of the manager. At the request of the cash depositor, the receipt for the electronic receipt can be sent to his email address, etc.

Cash discipline in 2017: procedure for conducting cash transactions

The director can entrust the procedure for conducting cash transactions and processing cash documents in 2017 to:

• full-time employee;
• an employee of a third party organization;
• a private accountant with whom the company has entered into an accounting support agreement.

The director's order to appoint someone responsible for issuing orders may not be endorsed by the chief accountant. At the same time, perform the functions of a cashier, that is, issue and accept cash in cash desk at the enterprise 2017 Only a full-time employee can. The table below will help you understand this.

Our simplified online accounting service can keep records of cash transactions and generate cash receipts and debit orders for you. Free access for dating for two months at once.

Who in the company can be responsible for cash management in 2017

*Based on the director's order.

Procedure for conducting cash transactions: cash balance limit in 2017

An organization can set a cash limit based on:

• cash proceeds;
• amount of expenses.

Contains a formula for calculating the cash limit that is not strictly tied to receipts cash desk at the enterprise 2017.

• Reference
• The cash limit is the maximum allowable amount of cash that can be kept in the organization's cash register at the end of the working day. The company determines the limit value independently and changes it at any time. But the cash register limit must always be set in the order. Anything that exceeds the limit established by the organization must be handed over to the bank.

Small enterprises have the right not to set a cash limit at the cash desk (clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014).

Regulations on the procedure for conducting cash transactions

The procedure for conducting cash transactions in 2017 assumes that the head of the company himself decides

• how to equip cash desk at the enterprise 2017;
• how to store documents;
• how to approve the procedure and timing of cash audits, etc.

Each decision of the manager can be formalized as a separate order. But it’s more convenient to draw up a single document - . And it will contain, if not all, then the most basic and important additions to the official cash register. A sample of such a document can be downloaded from the link below.

Cash discipline in 2017 for accountants

According to the new amendments, a company can issue money to employees on account of an application or administrative document. For example, by order of the director. It can be compiled one for several employees who receive funds. For example, if three employees go on a business trip and on the same day, August 9, they are given money to report, then the director can draw up one order for the issuance of money and include three business travelers in it at once. The main thing is to write down the amounts for each separately.

If you decide to continue to use the application for the issuance of money on account, then it must be signed by the director. But he is not required to personally put in the document the date, amount and period for which the employee is given the money. All this mandatory information can be provided by the accountant or accountant. It is convenient to create an application template so that the accountable person can immediately enter all this data in the required lines.

STATEMENT

Please give me an advance in the amount of 4000 (Four thousand) rubles. 00 kop. for a period of five calendar days for the purchase of office supplies.

• Important:
• The Bank of Russia allowed to give employees money on account, regardless of whether the employee reported for the previous advance or not (Instruction of the Bank of Russia dated June 19, 2017 No. 4416-U).

Documents for conducting cash transactions in 2017

Let's talk about how to draw up basic cash documents - incoming and outgoing cash orders. We will also consider cash management in 2017(how to fill out a cash book).

How the cash register requires filling out consumables

In the expense note, the amount that the employee or other person received from cash registers at the enterprise 2017, can be printed in the accounting program. There is no need to enter this amount by hand. All that is required from the recipient is a signature. Thus, there are two ways to decipher the amount received on an expense order:

1. print on computer;
2. write by hand.

The procedure for conducting cash transactions in 2017 states that the signature of the manager is not required in the consumables of companies that have an accountant. Only if the director himself does the accounting, he endorses the consumables for the chief accountant.

At the same time, the consumables need to be compiled according to a unified form. It provides such details as the director’s signature. And the company does not have the right to arbitrarily remove certain indicators from the unified forms. Therefore, it is safer for the consumables to contain the signature of the head of the company. Otherwise, there is a risk that the tax authorities will consider the consumable invalid.

• Important:
• According to the new rules, the company has the right to draw up one general cash order at the end of the day for all amounts that were issued from the cash register during the day. This rule applies only to those consumables that are issued on the basis of fiscal documents from the Federal Law of May 22, 2003 No. 54-FZ (Instruction of the Bank of Russia of June 19, 2017 No. 4416-U). We are talking about returning funds to the buyer, since in this case the cashier will issue a cash receipt (letter of the Ministry of Finance of Russia dated May 24, 2017 N 03-01-15/31944. As we were told at the Bank of Russia, in the consumables in the line with the signature of the recipient The cashier or senior cashier, if available, can sign. And in the lines where information about the recipient’s passport is indicated, no data is entered. A sample of a general cash receipt order is below.

The procedure for maintaining cash receipt orders

Parishioners make up when they receive money at the cash desk. Use the unified form from the Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.

The cashier accepts the money, counts it and checks it with the amount from the receipt. If everything is correct, he signs the document and gives the person who deposited the money a receipt. According to the new rules, it can be issued on paper or sent electronically if you have been asked to do so. This is possible if the receipt order was issued electronically. The receipt is sent to the email address provided by the buyer. The receipt is sent in a format that ensures that all document details are displayed.

• Important:
• According to the new rules, the company has the right to draw up at the end of the day one general cash receipt order for all operations that are carried out on the basis of fiscal documents from the Federal Law of May 22, 2003 No. 54-FZ (Instruction of the Bank of Russia dated June 19, 2017 No. 4416- U).

The procedure for conducting transactions in the cash book

The cash book is kept according to the old form. It can be printed in one copy. An exception is the cash book of a separate division. With paper document flow, there is no need to store the cash book in electronic form.

How to prepare and store electronic cash documents

The procedure for conducting cash transactions in 2017 makes it possible to conduct electronic document flow for cash transactions. In this case, it is not necessary to prepare paper copies:

• consumables;
• parishioners;
• cash book and statements.

But only under one condition, which establishes the procedure for conducting cash transactions in 2017: electronic documents must be certified with a qualified electronic signature.

However, purchasing an electronic signature for each accountant so that they can certify electronic receipts and consumables is not possible for many companies. For example, due to a large number of employees or so-called personnel turnover. The same thing applies to payroll records: issuing an electronic signature for each employee is too costly and troublesome.

In the new edition of the procedure for conducting cash transactions, the Bank of Russia clearly stated that the recipient of the money can affix an electronic signature to the consumables, which were issued electronically. But there are situations when the recipient cannot do this, although he has a signature. As the Bank of Russia said, in this case the cashier prints out the document on paper and the recipient puts a handwritten signature on it.

The procedure for correcting transactions in cash documents

The procedure for conducting cash transactions in 2017 prohibits the correction of electronic documents after they are signed. A document with an error can only be deleted, but instead a new, correct one must be created. A similar method is provided for the electronic cash book, if it is already signed with a qualified signature.

• Reference
• You can fix it:
• paper cash book;
• payroll and payslips
• You can't fix:
• paper receipts;
• paper supplies;
• documents in electronic form.

To correct a cash book or payroll sheet, you need to cross out the erroneous data, indicate the correct information next to it, and put the date of correction. Employees who signed an erroneous document must re-sign with a transcript.

The procedure for conducting cash transactions in 2017 for individual entrepreneurs and small companies

Cash management in 2017 needed by both entrepreneurs and small companies. But in a simplified form. Small companies and entrepreneurs have the right not to set a cash limit. The previously approved limit on the cash balance can be canceled by issuing an appropriate order.

• Reference
• Individual entrepreneurs are exempt from maintaining a cash book. They register cash transactions in the books of income or income and expenses, and on imputation they calculate the tax based on potential income, and the indicators of cash receipts do not matter.

Small companies must issue warrants for each cash transaction. On the one hand, individual entrepreneurs have the right not to issue receipts and consumables. This is directly stated in the procedure for conducting cash transactions in 2017. But on the other hand, paragraph 5 of this document requires that a receipt be issued every time an entrepreneur accepts money at the cash desk. And there are no exceptions to this cash procedure. Therefore, we recommend drawing up cash documents.

The procedure for conducting cash transactions in 2017 for divisions

The procedure for conducting cash transactions in 2017 indicates that all separate divisions must comply with the cash balance limit. In what order to set this limit depends on whether the department has the right to independently deposit cash into a bank account.

• Reference
• Any division of the company at the location of which at least one workplace is equipped is considered separate. It does not matter for what period it was created.

All separate divisions - both those that deposit and those that do not deposit money into the bank - must observe cash discipline and maintain their own cash book. Moreover, the division must transfer copies of the cash book sheets certified by the head of the division to the head office. You can hand over sheets of the cash book from the department to the office once a year before preparing financial statements.

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

Under cash discipline is understood:

1. A system of rules for conducting cash transactions, settlements with customers, employees, and contractors.
2. Compliance with the system of such rules by any legal entities and individual entrepreneurs.

Cash discipline includes several rules. They regulate:

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

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

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

3 rules of cash discipline

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

Documentation of each operation

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

Limit compliance

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

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

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

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

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

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

Limit on settlements with counterparties

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

Rules for spending cash

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

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

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

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

Video commentary according to the described rules

Responsibility for violation of cash discipline

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

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

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

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

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

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

Expert opinion

Kochergin Sergey

Tax specialist, financial manager, website expert

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

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

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

Online cash register for individual entrepreneurs on UTII

Cash discipline for individual entrepreneurs on UTII

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

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

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