Conducting cash transactions from July 1. What is the cash discipline of IP? Mandatory documents for registration of cash transactions

Cash discipline in 2018–2019 provides for strict adherence to the rules for conducting cash transactions established for firms and individual entrepreneurs dealing with cash payments. What rules and nuances do you need to know when working with KKM? Who, how and when controls compliance with cash discipline? What liability arises for violation of the conduct of cash transactions? Consider the answers to these and other questions in the material below.

Cash control discipline in 2018-2019

Cash control (or cash) discipline is the observance by legal entities and individual entrepreneurs of the rules for cash settlements legally established in the Russian Federation. Cash settlements include all types of income and expenditure transactions carried out by a company or individual entrepreneur with cash.

The broadest for the purposes of cash payments is the concept of a cash desk (operating cash desk), through which a company or individual entrepreneur makes cash payments. Most often, these are operations such as paying salaries, receiving and depositing money in a bank, settling accounts with accountable persons, issuing and repaying loans. The cashier can also receive cash proceeds.

Receipt of cash proceeds requires the use of cash registers (clause 1, article 1.2 of the law "On CCP ..." dated 05.22.2003 No. 54-FZ). Although in some cases it is allowed not to use it:

• Legal entities and individual entrepreneurs when carrying out certain types of activities (clause 2, article 2 of Law No. 54-FZ).
• Legal entities and individual entrepreneurs located on UTII, and individual entrepreneurs using PSN. It is enough for them to issue for the buyer any document confirming the receipt of money. In terms of content, it is similar to a regular sales receipt. However, from 07/01/2018, these persons (except for those engaged in certain types of activities) have lost the opportunity to process the receipt of funds in this way and are required to use online cash registers (clause 7, article 7 of the law “On amendments ...” dated 07/03/2016 No. 290-FZ ). The conduct of such activities as the provision of services to the public, retail trade, catering services and a number of others gives UTII and individual entrepreneurs using PSN the right to postpone the use of online cash desks until 07/01/2019 (clause 7.1 of article 7 of law No. 290- FZ).
• Legal entities and individual entrepreneurs when carrying out activities in conditions that impede the use of cash registers (clause 3, article 2 of law No. 54-FZ).

The number of used cash registers or other points for receiving money in ways that allow the non-use of cash registers is not limited. But at the end of the working day, the proceeds received must be credited to the cash desk of the company or individual entrepreneur.

Thus, observance of cash discipline in 2018-2019 implies the implementation of the rules for conducting income and expenditure transactions carried out at the cash desk of a legal entity or individual entrepreneur, and the rules for working with cash registers or documents that are drawn up when a cash register is not used.

Cash discipline is mandatory for everyone.

What is cash discipline?

Compliance with cash discipline is reduced to the implementation of the rules established by the following documents:

• Instruction of the Bank of the Russian Federation dated March 11, 2014 No. 3210-U, which defines the rules for conducting cash transactions for legal entities and individual entrepreneurs.

Read more about this document in the article. "Nuances of the provision on the procedure for conducting cash transactions" .

• Instruction of the Central Bank of the Russian Federation dated 07.10.2013 No. 3073-U, which contains the conditions for cash settlements.
• Law of the Russian Federation of May 22, 2003 No. 54-FZ, establishing the rules for the use of cash register equipment.
• Law of the Russian Federation No. 290-FZ dated July 3, 2016 or the law on online cash registers, which made significant changes to the rules of Law No. 54-FZ, the main stages of implementation of which are in 2017-2019.

Read more about Law No. 290-FZ and the consequences of its entry into force in the materials:

• "Online cash desks since 2017 - the law has been adopted" ;
• "Current amendments to the law on online cash desks" .

With regard to the operating cash desk, the main rules are as follows:

• A person is appointed who performs the functions of a cashier, with whom an agreement on full liability is necessarily concluded. An exception will be situations when the head of the legal entity or individual entrepreneur, who works alone, manages the cash desk.
• Money and cash documents are stored in conditions that ensure their safety.
• Operations carried out at the cash desk are drawn up by documents of the established form in compliance with a certain procedure for filling them out. Paperwork is carried out directly at the time of the transaction, and for the posting of cash proceeds received outside the operating cash desk - daily at the end of the working day. Cash discipline in 2018-2019 for individual entrepreneurs who keep a simplified record of their operations allows that documents on the cash desk can not be drawn up.

Read more about the types of cash transactions in the article. "The concept and types of cash transactions (legal regulation)" .

• If the operating cash desk receives cash proceeds, then a cash register must be present. The issuance of a cash receipt upon receipt of cash proceeds is mandatory (Article 5 of Law No. 54-FZ).
• The money accepted by the cashier is checked for authenticity. There is a certain procedure for checking their number when receiving and issuing.
• The cash proceeds received by the operating cash desk should be spent only for certain purposes: payment of salaries, settlements with suppliers and buyers, issue under the report. Sole proprietors can borrow money for personal needs.
• The maximum amount of cash settlements between legal entities, between individual entrepreneurs, between legal entities and individual entrepreneurs is limited to 100,000 rubles. under one contract. At the same time, settlements with individuals are not limited, and individual entrepreneurs for personal needs from the cash desk have the right to take any amount.

Read more about the limit of settlements between legal entities in the material “What is the maximum amount of cash payments between legal entities?” .

• Issuance under the report is carried out by order of the head or by the statement of the accountable person endorsed by him. For the report on the issued amounts, 3 working days are provided from the date of expiration of the period for which the money was issued (including travel allowances). Unspent amounts must be returned to the cashier or will be deducted from the salary of the accountable person (Article 137 of the Labor Code of the Russian Federation).

Read about the current procedure for issuing money according to the report.

• A limit is set for the balance of money in the cash register at the end of the working day. The procedure for calculating it is chosen by the firm or individual entrepreneur independently from two methods offered by the Bank of the Russian Federation instruction No. 3210-U. The excess must be deposited with the bank. The presence of an excess balance is allowed only on the days of the payment of salaries (no more than 5 working days). Cash discipline in 2018-2019 for LLCs related to SMEs and for individual entrepreneurs suggests that these persons may not set this limit. For separate subdivisions, it is set either by the head office (if the subdivision does not have its own current account), or independently (if the subdivision has its own current account).

Read about the determination of the amount of the cash balance limit in the material How to calculate the cash balance limit? .

• Operations with cash currency can be carried out through the cash desk. Most often they are associated with the issuance of money for foreign business trips and the delivery and receipt of currency in the bank. In some cases, settlements with residents may take place (Article 9 of the Law of the Russian Federation of December 10, 2003 No. 173-FZ).

Read more about foreign exchange transactions in the articles:

• "Currency operations: concept, types, classifications" ;
• "Changes in the currency legislation since 2018" .

What you need to know about working with CCT

The requirements for the CCP applied in 2018-2019 are determined by the updated Law No. 54-FZ.

From February 1, 2017, only new-style cash desks (online cash desks) began to be registered with the IFTS. From 07/01/2017, this type of cash desk has become mandatory for use by all business entities.

Online cash registers are fundamentally different from previously used cash registers with a fiscal drive. Accordingly, the requirements for them are completely different.

Read about the general requirements that online cash registers must meet in the article. “Where and at what price can I buy an online cash register?” .

The problems that arise during their work have also become different.

You will find answers to many questions related to the use of online cash desks in our section "Online cash desks of KKT KKM".

What is the knowledge of the procedure for processing cash documents based on?

The changes made to Law No. 54-FZ by Law No. 290-FZ not only affected the requirements for the cash registers used, but also led to an update of the requirements for the documents generated by this equipment: cash receipts and BSO. At the same time, the BSO has become a document, during the execution of which devices similar to online cash desks should be used. Accordingly, the list of details for documents generated by new cash desks turned out to be the same (Article 4. 7 of Law No. 54-FZ).

Read the article about what has changed for BSO with the advent of online cash registers. "Law on online cash desks - how to apply BSO (nuances)" .

For persons who have the opportunity to delay the start of work with online cash registers, the rules remain in force, allowing them to issue, upon receipt of money for a purchase made from them, a document of any form, indicating the receipt of funds. Therefore, the form of the forms they need (in particular, the BSO forms used, for example, when providing services to the public), the company or individual entrepreneur has the right to develop independently if such a form is not approved at the legislative level. The mandatory details of such BSOs are given in Decree of the Government of the Russian Federation dated May 6, 2008 No. 359. The backs of BSO forms confirming the amount of revenue received per day should be handed over together with the money to the cash desk at the end of the working day.

Read more about the use of the old-style BSO in the material “What applies to strict reporting forms (requirements)?” .

There are 2 types of actions in the operating cash desk:

1. Receipts using a cash receipt order (PKO) of form KO-1, to which, if possible, documents confirming the amount of the incoming amount are attached. The detachable part of the PKO (receipt), containing the signatures of authorized persons and the seal, is transferred to the depositor.
2. Expenditure using an expense cash order (RKO) of form KO-2, which, as a rule, is accompanied by documents confirming the amount of the amount issued (pay slips, memos, copies of orders, checks, receipts). The RKO reflects the details of the identity document of the recipient. If the receipt is carried out by power of attorney, then its original (if the power of attorney is one-time) or a copy (if the power of attorney is not one-time) is attached to the RKO.

The PKO and RKO forms are established by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88 and are mandatory for use in the Russian Federation when registering income and expenditure transactions. A separate document is issued for each operation.

All PKOs and RKOs issued during the day are recorded in the cash book of the KO-4 form, which summarizes the work for the day (turnovers in income and expenses) and displays the amount of the balance at the end of the day.

PKO, RKO and cash book contain a reference to accounting accounts, the indication of which is mandatory for firms and optional for individual entrepreneurs who should not keep accounting (subparagraph 1, paragraph 2 of the law dated 06.12.2011 No. 402-FZ).

Additionally, such forms of cash documents as a register of receipt and expenditure cash documents of form KO-3 and a book of accounting for funds received and issued to other cashiers of form KO-5 can also be filled out.

The procedure for filling out cash documents is given in the resolution of the State Statistics Committee No. 88 and the instruction of the Bank of the Russian Federation No. 3210-U.

Read about the rules for filling cash orders in the materials:

• "How is a cash receipt order (PKO) filled out?" ;
• “How is an expense cash warrant (RKO) filled out?” .

Who oversees compliance with cash discipline

All employees associated with their implementation should control the correctness of actions for the implementation of cash transactions. If the organization has a chief accountant, then he is responsible for monitoring the work of the accounting department and the operating cash desk included in it. The general responsibility for the activities of the company lies with its head, and for the activities of the IP, the IP itself is responsible.

Checking cash discipline in 2018-2019, which may result in an administrative fine or a subsequent on-site audit for the person being checked, is carried out by the tax authorities (clause 1, article 7 of the law of the Russian Federation dated March 21, 1991 No. 943-I).

The objectives of this review are to identify the facts:

• incompleteness and untimely posting of proceeds;
• exceeding the limit of cash payments;
• exceeding the cash balance limit;
• use of a prohibited, faulty or non-compliant CCP;
• non-issuance of cash receipts or BSO;
• inconsistencies between the actual cash balances at the cash desk and the amounts indicated in the documents;
• issuance of large sums of money under the report for unreasonably long periods.

How is the check of cash discipline carried out

Checking cash discipline in 2018-2019 is carried out by decision of the head of the IFTS in the manner established by order of the Ministry of Finance of the Russian Federation of October 17, 2011 No. 133n. During the verification process, we study:

• All documents related to the registration of cash transactions.
• Fiscal memory reports and CCP control tapes - according to the old-style technique.
• Documents for the acquisition, registration and maintenance of cash registers.
• Documents related to the acquisition, accounting and destruction of BSO - for those types that continue to be drawn up according to the old rules.
• Accounting registers of accounting or economic operations.
• Cash balance limit order.
• Expense reports.

At the same time, inspectors are provided with unlimited access to the cash register, including its passwords and cash.

During the check, any other documents related to the subject of the check, as well as explanations, may be requested.

Responsibility for conducting cash transactions with violations

Responsibility for violation of cash discipline is administrative. The term for bringing to it from 07/15/2016 has been increased to 1 year from the date of the offense (Clause 1, Article 4.5 of the Code of Administrative Offenses of the Russian Federation). Previously, the statute of limitations for administrative violations was 2 months. So a one-time violation of cash discipline in 2019 may go unpunished.

A timely violation will lead to fairly high fines, since the law No. 290-FZ since 2016 fines for violation of cash discipline, or rather the responsibility for non-use of cash register equipment, have been seriously increased. Administrative responsibility for non-use of CCP entails:

• a fine for officials in the amount of 25 to 50% of the amount of the calculation carried out without the use of cash registers, but not less than 10,000 rubles;
• a fine for legal entities in the amount of 75 to 100% of the amount of the calculation carried out without the use of cash registers, but not less than 30,000 rubles. (Clause 2, Article 14.5 of the Code of Administrative Offenses).

If an organization or individual entrepreneur is caught a second time on non-use of CCP, then in the case when the amount of settlements without the use of CCP amounts to (including in aggregate) 1 million rubles. and more, it will entail:

• disqualification of officials for a period of 1 to 2 years;
• suspension of activities up to 90 days for individual entrepreneurs and organizations (clause 3 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Liability for violations in the conduct of cash discipline in 2018-2019 in the form of the use of cash registers that do not meet the established requirements, the use of cash registers used in violation of the procedure established by the legislation of the Russian Federation and the conditions for its registration and re-registration provides for liability in the form of:

• a warning or a fine in the amount of 1,500 to 3,000 rubles. for officials;
• warning or a fine in the amount of 5,000 to 10,000 rubles. for legal entities (Article 14.5 of the Code of Administrative Offenses of the Russian Federation, clause 15 of Article 7 of Law No. 290-FZ).

Law No. 290-FZ also introduced other grounds for holding liable for violations in the application of CCP. For example:

• for failure to send a cash receipt or a strict reporting form to the buyer in electronic form or for failure to transfer these documents on paper at the request of the buyer;
• the responsibility of fiscal operators, CCP manufacturers, and expert organizations has been introduced.

But even if, at the time of the check of cash discipline, the INFS cannot hold the violator liable in the form of an administrative fine (due to the expiration of a 2-month period from the moment the offense was committed), then you should not rejoice. Detection of violations in the application of cash registers will serve as a reason for closer attention to the taxpayer and, if any other problems are identified in its work, it may lead to an early on-site audit. The unequivocal interest of the tax authorities will be caused by the incompleteness and untimely posting of revenue, as well as the identification of inconsistencies between documentary and actual balances of money on hand.

The fact of issuing large amounts of money under the report for unreasonably long periods may lead to additional personal income tax on these amounts (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 05.03.2013 No. 14376/12).

Results

Acceptance of cash proceeds, as a rule, obliges its recipient to have a cash register that issues a document confirming the acceptance of the corresponding amount. From 07/01/2017, a new type of CCP steel - online cash desks - is mandatory for use. They form not only cash receipts, but also BSO. Accordingly, the requirements for new cash registers and documents issued by them have changed.

There are persons who are not obliged to apply the CCP, as well as persons who have the right to start doing this later (from 07/01/2018 or from 07/01/2019). They have the right to issue any document confirming the fact of acceptance when receiving money. This document may have a self-developed form if its form is not approved by law. Here you can be guided by the rules for issuing old BSOs.

There are no changes in 2018-2019 in terms of documents generated by the operating cash desk. Just as there are no changes in the authority that checks the state of cash discipline (that is, compliance with the rules for working with cash), the IFTS remains it. Despite the limited period for holding accountable for violations when working with the cash register, the identification of such violations is fraught with consequences in the form of an on-site tax audit.

Since 2016, the administrative liability itself has been significantly increased: the amount of fines has increased, the types of liability for non-use of cash registers have been expanded, in connection with the start of work with a new type of cash register equipment, new grounds for liability have been introduced.

How has the procedure for conducting cash transactions changed in 2017? Why amended regulation No. 3210-U on the procedure for conducting cash transactions? Is it true that from August 19, 2017 new cash discipline rules come into effect? How to keep a cash book from a specified date? Have the rules for filing cash documents changed? Let's figure it out.

Introductory information

The regulatory legal act that regulates the conduct of the cash register is Bank of Russia Ordinance No. 3210-U dated March 11, 2014 “On the Procedure for Conducting Cash Operations by Legal Entities and the Simplified Procedure for Conducting Cash Operations by Individual Entrepreneurs and Small Business Entities”. Amendments have been made to this document by Instruction of the Central Bank of Russia dated June 19, 2017 No. 4416-U. Changes will take effect 10 days after publication (the document was published on August 8). Consequently, the procedure for conducting cash transactions has changed since August 19, 2017.

Why change was needed

But why was it necessary to adjust the provision on the procedure for conducting cash transactions? We can find the main answer in the explanatory note to the draft commented amendments:

What follows from the explanatory note

The development of the project is due to the introduction of online cash registers (online cash registers) from July 1, 2017, which ensures the storage of fiscal data in fiscal drives. Cm. " ".

The draft amendments clarify the procedure for issuing an incoming cash order 0310001, and also provides for the issuance of an outgoing cash order 0310002 for the total amount of cash accepted, issued when using cash register equipment by legal entities, individual entrepreneurs.

Thus, the receipt and expenditure of funds will be verified with the data transmitted to the IFTS online.

Also, the procedure for issuing cash documents in electronic form is specified and certain provisions of Directive No. 3210-U are updated. Let us tell you more about the most significant adjustments in the cash discipline since August 19, 2017.

Money under the report can be issued without an application

Accountable persons are employees to whom an organization or an individual entrepreneur issues money for the performance of official assignments and who are required to submit a report on their use.

To receive cash under the report, the employee must write an application in any form, in which it is required to fix the required amount and indicate for what purposes it will be spent. This follows from paragraph 6.3 of the Instructions of the Bank of Russia from the Bank of Russia dated 11.03. 2014 No. 3210-U. A common application for the issuance of money from the cash desk may look, for example, like this:

Thanks to the commented changes, from August 19, 2017, 2017, organizations or individual entrepreneurs will have the right to issue money under the report on the basis of an internal administrative document. The Central Bank did not provide for its name or form. Therefore, an organization or an individual entrepreneur will be able to issue an order, instruction or any other administrative document on the issuance of funds. The form of the administrative document is arbitrary. However, it must contain records of the amount of cash and the period for which cash is issued, the signature of the head and the date. This is required by clause 6.3 of the Instructions of the Bank of Russia from the Bank of Russia dated 11.03. 2014 No. 3210-U (new edition).

Here is a possible example of an organization's order to issue money for a report that a director (or other authorized person) can issue in July 2017.

Note that after August 19, 2017, it will be possible to work in the same order and issue reports according to the statements of employees. The Central Bank leaves this option acceptable. Previously, as we have already said, the application was mandatory and the only possible option.

From August 19, 2017, having received an application from an employee or an administrative document (for example, an order) on issuing money to an account, the accountant will be required to generate an expenditure cash order (0310002). An expense cash warrant is issued each time money is withdrawn from the cash register. Make it in the form No. KO-2 in one copy (clause 4.1 of the Instructions of the Bank of Russia dated March 11, 2014 No. 3210-U). Here is an example of an expense and cash warrant drawn up in July 2017, where an order issued by the director, and not a statement, is recorded as the basis for the issuance of funds.

You can use this sample cash receipt KO-2 as an example. Based on the formed RKO, the cashier is obliged to issue funds to the employee.

Read also The use of cash registers under GPC agreements and accountants: the position of the Federal Tax Service of 2018

It is possible to issue money under the report if there is a debt

Many people know that it is impossible to issue accountable amounts from the cash desk to an employee who has not yet reported on previously received money. For violation of this restriction, they can be fined up to 50,000 rubles (Article 15.1 of the Code of Administrative Offenses of the Russian Federation). Recall that in cases where money is transferred to the card, this rule does not apply.

However, since August 19, 2017, the situation has changed. From this date, organizations and individual entrepreneurs will be able to issue a new amount to the employee for reporting at any time. Even if the previously issued amount was not returned on time. Such an amendment was made to paragraph 6.3 of the Bank of Russia Instructions from the Bank of Russia dated 11.03. 2014 No. 3210-U.

The return period has not been canceled

The term for which cash can be issued under the report is not limited by law. If the deadline for the return of accountable amounts was set by the head, then no later than three working days after its expiration, the employee must report for the money received (clause 6.3 of the Bank of Russia Directive of March 11, 2014 No. 3210-U). This deadline has not been cancelled. However, now, even if the employee has not returned the accountable amounts within the prescribed period, he has the right to receive a new accountable amount of money.

Recall that if the employee did not return the amount of the unspent advance payment on time, then the money can be withheld from the salary. For these purposes, an order for collection is drawn up - no later than one month from the day the deadline set for the report expired. However, it is possible to recover amounts from an employee if he does not dispute the basis and amount of deductions. Therefore, it is required to obtain the written consent of the employee for deductions. Otherwise, it will be possible to collect the debt only through the court (Articles 137, 248 of the Labor Code of the Russian Federation).

The receipt for the PKO can be sent by e-mail

An incoming cash order is filled out upon receipt of money at the cash desk. It is drawn up in one copy in the form No. KO-1 (clause 4.1 of the Instructions of the Bank of Russia dated 03.11.2014 No. 3210-U). The cash receipt form consists of two parts:

• the cash receipt itself;
• detachable part - a receipt (issued to the person who deposited the money).

We have collected all the useful information about online cash registers since 2017 in one publication.

In July 2016, Federal Law No. 290 on online cash registers was adopted. This law is intended to amend the provisions of 54-FZ "On the use of cash registers". Under the new rules, all cash registers must transfer electronic copies of checks online to the tax office from July 1, 2017.

Innovations affect even those retailers who have not previously worked with CCP - UTII and PSNshchikov. Online cash desks for entrepreneurs on UTII and PSN will become mandatory from July 1, 2018.

Changes to 54-FZ are the most global reform in retail over the past 10 years.

Since the article was written, several important changes to the law have come into force, and new clarifications have been issued by the Federal Tax Service.

Read the post for the latest information:

More on what's happening now:

What is an online checkout

Online cash register is a cash register that meets the new requirements:

• prints a qr-code and a link on the receipt,
• sends electronic copies of checks to OFD and customers,
• has a built-in fiscal drive,
• interacts freely with accredited OFDs.

All requirements for online cash registers are described in the new law and are mandatory for all cash registers since 2017.

An online cash register is not necessarily a brand new cash register. Many manufacturers are finalizing cash registers that were released earlier.

For example, all cash registers and fiscal registrars of Wiki can be modified to an online cash register. The price of the upgrade kit is 7500 rubles. The total includes the cost of a fiscal drive (6,000 rubles), a nameplate and documentation with a new CCP number (1,500 rubles). Software updates at all Wiki cash desks occur automatically.

New cash registers (modified and completely new) are entered in a special register of cash register models and approved by the Federal Tax Service.

How the online cash desk works and what should be on the check now

The process of selling at the online checkout now looks like this:

Online checkout contains:

If the buyer asked to send an electronic copy of the check, then the client's email or subscriber number must be indicated in the paper one.

The address of sale varies depending on the type of trade. If the cash desk is installed indoors, then you must specify the address of the store. If trading is carried out from a car, then the number and name of the car model are indicated. If the goods are sold by an online store, then the website address must be indicated on the check.

The name of the cashier does not need to be indicated on receipts from online stores.

New terms

Fiscal Data Operator (OFD)- an organization responsible for the acceptance and transfer of fiscal data to the tax office. The Operator also stores this information for 5 years and ensures that copies of electronic receipts are sent to customers. The list of accredited OFDs is presented on the website of the Federal Tax Service.

Register of online cash desks is a list of cash registers ready to work under the new rules and officially approved by the Federal Tax Service of Russia. As of December 2016, the register of cash registers contains 43 CCP models. The list is updated, anyone can see it on the tax website. Each specific cash desk is also entered in the register of CCP copies.

fiscal accumulator encrypts and transmits fiscal data to the OFD. FN came to replace ECLZ.

fiscal data- this is information about financial transactions carried out at the checkout. The technical requirements for a fiscal drive are described in the law, and one model of a fiscal drive is currently available for purchase on the market. Each copy of the FN is also included in a special register.

Validity period of the fiscal accumulator for all entrepreneurs is different and depends on the applicable taxation system:

• OSNO - 13 months
• USN, PSN, UTII - 36 months

The beginning of the service life of a fiscal drive is the date of its activation. The owner of the CCP is obliged to keep the FN after replacement for 5 years. An entrepreneur can change the FN on his own. But in order to avoid problems with registration or replacement of a fiscal drive, we still recommend contacting service centers.

Buy a fiscal drive you can in your service center. The cost of FN is from 6000 rubles.

Agreement with OFD- a mandatory document under the requirements of the new law. Without it, it will not even be possible to register an online cash register. However, the owner of the cash desk can change the operator at any time. The cost of OFD services is from 3000 rubles per year.

Who should switch to online checkout

The transition to online cash registers takes place in several stages and affects:

• entrepreneurs who already use CCP,
• dealers in excisable goods,
• online store owners
• entrepreneurs providing services to the public and not using cash desks, including individual entrepreneurs on UTII, simplified tax system and PSN,
• owners of vending and vending machines, as well as payment terminals.

Entrepreneurs who use strict reporting forms (BSO) also fall under the innovations.

The form of strict reporting forms is changing. From July 1, 2018, all BSOs must be printed using a special automated system. This system is a kind of online cash register and it also transmits data online. .

Terms of transition to online cash desks: 2017-2018.

Very often, entrepreneurs ask the question: “If a company operates on two taxation systems, the simplified tax system and UTII, when will the transition to new rules be made?”

From July 1, 2017, taxpayers on the simplified tax system must use the online cash register. Parallel tax regimes play no role. In addition, a separate check is made for each mode.

Who is exempt from online cash registers

As before, the following are exempted from working with cash desks: representatives of small businesses providing shoe repair services, sellers in unequipped markets, sellers of products from tanks and carts, newsstands, people renting their own housing, organizations with non-cash payment, credit organizations and companies engaged in the securities market, conductors and catering establishments in educational institutions.

Religious associations, traders of handicrafts and postage stamps can also continue to work without CCP.

Entrepreneurs in hard-to-reach and remote areas can work without a cash desk. True, the list of such areas is determined by local leaders.

How to switch to online checkout

The transition to online cash registers since 2017 is a factor that directly affects the future work of a business, and should be approached responsibly.

The main thing is not to delay. If you plan to make the transition, let's say, in late spring, then there is every chance that you will be late with the transition to the online checkout by July 2017.

So that replacing a cash register with an online cash register does not cause trouble, we recommend that you address this issue now.

The experience of implementing the EGAIS system for alcohol dealers has shown that entrepreneurs postpone the modernization of equipment until the last moment. This gives rise to many difficulties: online cash register manufacturers do not have time to properly prepare equipment, logistics services are under enormous pressure and miss deadlines, and stores across the country are idle without the possibility of legitimate trade. Well, or trade with the risk of getting a fine.

So that replacing a cash register with an online cash register does not cause trouble, we recommend that you address this issue now.


Select an online cash desk to switch to 54-FZ
Solutions for any business

The procedure for switching to online cash registers

So, to move to the online checkout smoothly, plan thoroughly and proceed in stages:

1. Find out if existing equipment can be improved

Contact your box manufacturer. If the equipment can be updated, find out the price of the upgrade kit for the online cash register and, most importantly, whether the fiscal drive is included in this price.

Add to this amount the work of the TsTO (or ASC) to finalize the CCP. Although registering a cash register and a drive on the website of the Federal Tax Service is not technically difficult, even specialists who register for the first time sometimes make mistakes. If the ASC specialist makes a mistake, then the FN (6500 rubles) will be replaced for you at the expense of the ASC. If you make a mistake, then you will have to pay for the replacement of the drive.

If your cash register can be improved, do not rush to rejoice. It is often better to buy a new online cash register than to remake old cash registers (the cost of reworking some cash registers is comparable to the cost of a new cash register).

In order not to waste your money, do a little market research. Find out how much it costs to upgrade a cash register on average in the market (from different manufacturers), how much a new online cash desk costs. Compare the functionality of the old modified cash register and the new online cash register. If every step and tiny refinement costs an additional 100 rubles, this is a reason to think and look for alternatives.

2. Check if the equipment you are considering is in the register of the Federal Tax Service:

• Checking online cash registers is a service of the Federal Tax Service for checking copies of cash registers.
• Checking fiscal drives - a similar service for checking fiscal drives (so that you don't get sold a broken or already used drive).

3. Schedule ECLZ Replacement

In order not to overpay for the work of the ECLZ, specify when its service life ends. At the end of the ECLZ, it is better for you to immediately install a fiscal drive and go to online cash desks.

4. Swipe the Internet to the store

The Internet for the online cash register must be stable. Check if the ISPs in your area have special rates (you can also consult your ASC). Find out what works for you: wired internet or Wi-Fi modem.

5. Check for cash program updates

If you work with cash register software, for example, with an inventory accounting system, be sure to find out if it will be finalized to work according to the new rules, whether it is compatible with the online cash register, how much the revision will cost and when it will be carried out. Wiki's cash desks work with all inventory systems for free - this is our basic functionality.

After all the preparatory work, decide when you will switch to the online cash register.

6. Remove the old cash register from the register of the Federal Tax Service

Contact your TsTO and remove the report from the ECLZ. Write an application for deregistration and go to the tax office. You should have a cash register owner card with a deregistration mark on your hands.

7. Choose an OFD and conclude an agreement with it

This is a prerequisite for registering an online cash register. Explore the options, conditions and service provided. The OFD Agreement is an offer in electronic form, which you accept when registering on the site. That is, you do not need to draw up paperwork or go to the branch.

After the conclusion of the contract, feel free to proceed to the final part - registering an online cash register.

8. Register an online checkout

The new law allows two options for registering an online cash register: classic and electronic.

The classic way is no different from the old one. You collect documents, take a new cash register with a fiscal drive, go to the tax office, fill out an application and wait. After a while, you will be given a registration number.

The electronic method of registering an online cash register allows you to save time. To set up an online cash register, you will need a digital signature. Get it in advance at any certification center.

How to register an online cash register:

1. On the site nalog.ru, register in your personal account.
2. Fill out an application on the FTS website.
3. Enter the registration number of the online cash register and fiscal accumulator.
4. Fill in the details of the OFD.

If you did everything correctly, the Federal Tax Service will issue you a CCP registration number. .

New fines

The Federal Tax Service will fine for violations of the new rules. Collections will begin on February 1, 2017. The amount of penalties: from 3,000 rubles to the prohibition of trade.

The procedure for filing an administrative violation has become easier. For the first violation, in some cases, a verbal warning is possible, but for a second violation, trading is suspended for up to 3 months, and this is actually death for the store.

To avoid problems, follow all the requirements of the new legislation.

How to choose an online checkout

First of all, make your own list of checkout requirements. Answering simple questions about your outlet will help you decide on the requirements.

Are you going to use the cash register as a business automation tool? If yes, then you will need a cash register that can work with common commodity accounting systems (1C and derivatives). If you are not going to, choose a checkout that at least knows how to upload sales data to Excel spreadsheets.

Do you sell or intend to sell alcohol? If the answer is yes, then the cash desk should be adapted for EGAIS, that is, support work with UTM and have functions, for example, writing off balances.

Do you have a friend or staff IT specialist? Now the cash desk is an IT system, which includes not only a cash register, but also an Internet connection, a connection with the OFD and a cryptographic tool. If you do not have an employee in your staff who can carry out prompt diagnostics of the entire system in the event of a breakdown, then it makes sense to conclude an agreement with a service center.

Having decided on the main characteristics, you can make a decision.

Example: choose a checkout for a convenience store

Let's say you have a small convenience store with a range of beer and other weak alcohol. Trading is going well, but you want to increase sales without freezing large sums of goods. In the state you have 1 cashier, you personally replace him.

It turns out that you need a cash desk that supports EGAIS, work with commodity accounting systems, and you will need technical support.

The Wiki Mini F cash desk is suitable for you - it fully complies with the requirements of 54-FZ, has all the functions necessary to work with EGAIS and is compatible with all commodity accounting systems. Technical support will be provided to you by a regional certified partner, from whom you will buy a cash register.

Example: choose a cash desk for a hairdresser

Or in other words: you have several hairdressing salons around the city. Naturally, you do not sell any alcohol and are not going to. You collect information about customers in a common CRM system. There is a computer engineer on staff who sets up this system and helps to solve other technical problems.

In this case, a budget kit is enough for you: KKT Viki Print 57 F and the Viki Micro system unit. Your technical specialist will find all the necessary instructions in the Dreamkas support section and the OFD that you choose.

If you do not have an ordinary hairdresser, but a premium salon, then the Viki Classic and Viki Print 80 Plus F kit is more suitable for you - it does not differ much in function from budget cash desks, but its design is designed specifically for boutiques, salons and expensive cafes.

Choose your online checkout

The requirements of 54-FZ and EGAIS are fully met by Wiki's box office.

Changes to the Procedure for conducting cash transactions in 2019, approved. Directive of the Central Bank of the Russian Federation No. 3210-U dated March 11, 2014, entered into force on August 19, 2017. These changes were made by Directive of the Central Bank of the Russian Federation of 19.06.2017 No. 4416-U, which changed the procedure for compiling PKO and RKO cash desks based on checks of KK-techniques, introduced a new rule for issuing cash documents in electronic form, and also changed the design and procedure for issuing accountable amounts. For clarity, we present these changes in the conduct of the cash register in the form of a table:

As you can see, the cash discipline in 2017 has changed significantly.

The procedure for organizing and conducting cash transactions

In order for an institution to avoid problems with regulatory authorities, it is necessary to comply with several key requirements for reflecting cash flow. Consider the key conditions for organizing cash transactions in 2019.

Follow the following cash handling procedures:

1. Appoint a cashier. Enter a new staffing unit "accountant-cashier" or assign the responsibility for conducting cash payments to another specialist. Note that only a full-time employee of the institution can be a cashier. A freelancer or contractor cannot be assigned such duties. Familiarize the cashier with the current procedure for maintaining KO under the signature.
2. Approve the cash limit. The cash balance limit is the maximum amount of cash that can be stored in a specialized room every day, that is, at the cash desk. The exception is the days of payment of salaries, allowances and scholarships. On other days, the amount of money exceeding the limit on cash transactions must be transferred to the current account.
3. Record every cash transaction. Any movement of money, receipt or expenditure at the cash desk must be reflected in the appropriate document. And not only primary, but also registered in the accounting journal.
4. Record transactions in accounting. For each cash transaction at the cash desk, it is necessary to draw up an appropriate accounting entry. Reflect the movement of money on the appropriate accounts, according to the instructions for maintaining the accounting system.
5. Get total control over your operations. Organize systematic reviews. Only professional control and checks will make it possible to avoid fines for violation of cash discipline.

Unified forms for cash transactions

As before, cash transactions in 2019 are formalized in mandatory unified forms of primary accounting documents. These are the forms approved by Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88: an incoming cash order (abbreviated PKO, OKUD code 0310001), an outgoing cash order (abbreviated RKO, OKUD code 0310002), cash book (OKUD code 0310004). When issuing wage amounts from the cash desk, a payroll (OKUD code 0301011) or payroll (OKUD code 0301009) is used, approved. .

ATTENTION! By letter dated July 21, 2017 No. 03-01-15 / 46715, the Ministry of Finance of the Russian Federation confirmed that at present, unified forms related to the maintenance of cash registers, approved. Fast. Goskomstat of Russia dated December 25, 1998 No. 132 in accordance with the "Model rules for the operation of cash registers ...", approved. RF Ministry of Finance dated 08/30/1993 No. 104, optional!

The following forms are optional:

• journal of the cashier-operator;
• reference-calculation of the cashier-operator;
• register of readings of summing cash and control counters of cash registers operating without a cashier-operator;
• information about the readings of counters of cash registers and the organization's revenue;
• an act on the transfer of summing cash counters to zeros and registration of control counters of a cash register;
• an act on taking readings of control and summing cash meters upon delivery (sending) of a cash register for repair and upon its return to the organization;
• an act on the return of money to buyers (clients) on unused cash receipts (including erroneously punched cash receipts);
• call log of technical specialists and registration of work performed;
• an act on the verification of cash at the cash desk.

However, some forms remained mandatory elements of cash flow accounting. Such norms contain the rules for conducting cash transactions in 2019. About what documents each institution is required to form, we will consider further. Forms are available for download.

Current Forms and Samples

So, not all documents that process cash transactions have been abolished due to the introduction of online cash registers. So, for example, for cash payments within the institution, special forms will have to be generated.

The key purpose of cash settlements in an institution is the issuance of accountable money. For example, cash is issued from the cash register for the purchase of materials, travel expenses of employees and other payments. Registration of such transactions at the cash desk of the institution is carried out in a special way.

All debit transactions, that is, the disposal of cash from the cash desk, are drawn up with an account cash warrant.

So, for example, the issuance of money to an employee of an institution should be issued with an expense KO.

An example of filling out a cash register

Operations for the receipt of cash at the cash desk are issued by a cash receipt order.

Moreover, receipts can be not only from employees, but also from the bank's current account to the organization's cash desk. For example, an institution pays wages and benefits in cash.

An example of filling out the PKO

All expenditure and receipt transactions must be registered in a special document - the cash book, taking into account the chronological order of registration and accounting data.

Fill example

Using online cash registers in 2019

The introduction of online cash desks in economic entities is taking place in stages. So, in accordance with paragraph 4 of Art. 7 of the Federal Law of July 3, 2016 No. 290, from February 1, 2017, new cash registers can only be used through a fiscal data operator.

From 07/01/2017, the obligation to use only the new KKM has come, that is, from this date, the registration of KK-equipment has been terminated in the manner established by the old version of the law dated 05/22/2003 No. 54-FZ (as amended on 03/08/2015). Therefore, from July 1, you need to punch checks only with the help of online cash desks.

These changes have not yet affected (clauses 7 to 11 of Article 7 of Law No. 290-FZ) the following ES:

• organizations and individual entrepreneurs who did not use cash registers on the basis of the old version of 54-FZ (as amended on March 8, 2015), including those who perform work, provide services to the public and (or) are taxpayers on the patent system (for individual entrepreneurs);
• organizations and individual entrepreneurs that are UTII taxpayers for certain types of activities;
• organizations and individual entrepreneurs engaged in trading using vending machines.

All of the above persons have the right not to apply KKM until 07/01/2018.

For clarity, we will present a step-by-step procedure for implementing the new version of Law No. 54 in the form of a flowchart.

To date, there are already more than 40 models of online cash desks, and the existing OFDs provide data transfer from the cash registers to the OFD, the Federal Tax Service and EGAIS.

According to the 54th law, the operator of fiscal data is obliged to:

• store, process and protect fiscal data from modification, ensuring their confidentiality;
• transfer fiscal data from KKM to the Federal Tax Service;
• send the buyer a check electronically and provide the possibility of online checking of the check.

For each online checkout, OFD collects and updates a lot of parameters: shift opening and closing times, cash amount, average check, etc. This means that any point of sale can now be checked via the Internet in a matter of minutes. In addition, the built-in services of some OFDs allow not only storing the received data, but also generating various reports.

The news for all owners of online cash desks was the obligation that appeared from August 19 to perform the following actions only through the personal account of QC equipment (Order of the Federal Tax Service of the Russian Federation dated May 29, 2017 No. ММВ-7-20/):

• respond within three days to requests received through the personal account of the IFTS;
• report the non-use of QC-machines or within three days from the date of elimination of the identified violations when using it;
• report on their agreement or disagreement with the data received from the IFTS on detected violations within one working day.

The transmitted information must be signed with an enhanced qualified electronic digital signature (EDS). After receiving such a message, the IFTS must confirm the fact of receipt by placing a receipt of acceptance in the office of KK machines.

What to do in case of a malfunction of the online checkout

Many users of online cash desks faced a massive failure on 12/20/2017. As a result of the ambiguity of the situation on how to work in such a situation, and the fear of penalties, many outlets throughout the country were forced to close. As a result, the Federal Tax Service urgently issued an explanation in which it explained the procedure for dealing with a massive technical failure in the operation of the CCP (Letter dated December 20, 2017 No. ED-4-20/25867). It concluded that institutions can continue to operate in this case without the use of CCPs, the application of penalties in this case will not be. After the system is restored, the user must generate a corrective cash receipt, which should reflect the total amount of unaccounted for cash receipts.

And what to do if there was a breakdown of the only CCP that the company uses in its activities? If the CCP breaks down, the organization can operate without its use. In this case, you need to give the buyer a paper document confirming the fact of payment (for example, a sales receipt). Immediately after the breakdown is eliminated, in order to avoid a fine, it is necessary ():

• generate a correction check for each operation;
• inform in writing about the situation that has arisen, indicating information about each created correction check.

It is very important to follow this procedure before the IFTS finds out about the breakdown that has occurred as a result of the audit. Only in this case penalties will not be applied. In order not to find yourself in a situation of impossibility of work in case of breakdown of the cash register, the tax authorities offer to purchase a spare cash register (Letter No. ED-4-20/24899).

FTS checks

If earlier, before the change in the order of cash transactions in 2012, control over cash transactions was assigned to banks, now its implementation is entrusted to the Federal Tax Service. When conducting an on-site tax audit, the commission can check not only the fact of the availability of primary cash documents and the procedure for accounting for funds at the cash desk, but also:

• whether cash payments were made in excess of the established limit;
• how cash proceeds are accounted for (including checking the fiscal memory of cash registers);
• whether the procedure for keeping free cash at the cash desk is followed;
• whether the amount of the cash balance corresponds to the established cash limit;
• whether the requirements for the issuance of cash register checks (or BSO) at the request of the buyer, established by the current version of the Federal Law of May 22, 2003 No. 54-FZ, are met.

Responsibility for violation of cash discipline 2019

Violation of the procedure for working with cash and the procedure for conducting cash transactions in 2019 is punishable, as in previous years. An administrative fine is provided for such an offense.

So, if the cash discipline in 2019 does not meet the stated requirements, the violators will be fined:

• for officials - from 4000 to 5000 rubles;
• for legal entities - from 40,000 to 50,000 rubles.

According to the Directive of the Central Bank of the Russian Federation No. 3210-U, from June 1, 2014, a new accounting of cash transactions is introduced to comply with cash discipline and the correct accounting of cash at the cash desk, new rules for conducting cash transactions 2019.

Also, as before, in the Regulation of the Central Bank of the Russian Federation No. 373-P, it will be necessary to establish and calculate the cash balance limit, to make a special calculation of the limit. The new procedure for conducting cash transactions provides for the old forms of an incoming and outgoing cash order 2019 (KO-1 form according to OKUD 0310001 PKO - income and KO-2 form according to OKUD 0310002 RKO-expenditure), the form and sample of which can be downloaded free of charge.

All legal entities, except for individual entrepreneurs, are required to keep a cash book and draw up cash documents. For non-application of the cash balance limit - the only "simplification" of the procedure for conducting cash transactions. Otherwise, they must fully comply with all the rules established for legal entities.

A detailed description of the maintenance of the cash book in 2019, a sample filling is given, and it is also possible to download the cash book form for free.

Forms of cash documents remained the same. True, as we wanted earlier, some of the details, such as corresponding accounts (sub-accounts), were not removed from the forms. It will be necessary to issue a new order for the cash limit, because the old one referred to the old CBR Regulation. Individual entrepreneurs will no longer have to keep a cash book and comply with the cash balance limit, as well as issue cash documents (incoming and outgoing cash orders).

This article provides explanations about cash transactions in 2019. The maintenance and filling of the cash book is described. Given the calculation of the balance, a sample and the ability to download the cash limit form and the order for its establishment. Forms of incoming and outgoing cash warrants are given.

When conducting cash transactions, recipients of budgetary funds are guided by this Instruction, unless otherwise specified by a regulatory legal act regulating the procedure for conducting cash transactions by recipients of budgetary funds.

2. In order to conduct cash acceptance operations, including their recalculation, cash withdrawal (hereinafter referred to as cash operations), a legal entity establishes by an administrative document the maximum allowable amount of cash that can be stored in a place for carrying out cash operations, determined by the head of the legal entity (hereinafter - cash desk), after displaying in the cash book 0310004 the amount of the cash balance at the end of the working day (hereinafter referred to as the cash balance limit).

A legal entity independently determines the cash balance limit in accordance with the appendix to this Directive, based on the nature of its activities, taking into account the volume of receipts or volumes of cash withdrawals.

A paying agent operating in accordance with Federal Law No. 103-FZ dated June 3, 2009 "On the activities of accepting payments from individuals carried out by payment agents" (hereinafter referred to as the paying agent), a bank paying agent (subagent) operating in accordance with with the Federal Law of June 27, 2011 No. 161-FZ “On the National Payment System” (hereinafter referred to as the bank payment agent (subagent), when determining the cash balance limit, cash accepted in the course of the activities of the payment agent, bank payment agent ( subagent).

For a subdivision of a legal entity, at the location of which a separate workplace (workplaces) (hereinafter referred to as a separate subdivision) is equipped, depositing cash to a bank account opened for a legal entity in a bank, the cash balance limit is set in the manner prescribed by this Directive for a legal entity .

A legal entity that includes separate subdivisions that hand over cash to the cash desk of a legal entity, taking into account the cash balance limits established by these separate subdivisions.

A copy of the administrative document on setting a cash balance limit for a separate subdivision is sent by a legal entity to a separate subdivision in the manner established by the legal entity.

Note: There is a sample cash limit 2019, which provides a detailed calculation of the cash balance. Given by the head or order of the individual entrepreneur.

A legal entity keeps cash on bank accounts in banks in excess of the cash balance limit established in accordance with paragraphs two to five of this clause, which are free cash.

Accumulation by a legal entity of cash in cash in excess of the established limit of the balance of cash is allowed on the days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out the forms of federal state statistical observation, in the wage fund and payments of a social nature (hereinafter - other payments), including the day of receipt of cash from the bank account for the specified payments, as well as on weekends, non-working holidays, if the legal entity conducts cash transactions on these days.

In other cases, accumulation by a legal entity of cash in cash in excess of the established limit of the balance of cash is not allowed.

Individual entrepreneurs, small business entities may not set a cash balance limit.

Note: Individual entrepreneurs and small businesses may not set a cash limit. Those. keep any amount of money in cash.

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3. An authorized representative of a legal entity delivers cash to a bank where a legal entity has a bank account, or to an organization included in the Bank of Russia system that carries out cash transportation, cash collection, operations for receiving, counting, sorting, forming and packaging cash of bank customers (hereinafter referred to as an organization included in the system of the Bank of Russia), for crediting their amounts to a bank account of a legal entity.

An authorized representative of a separate subdivision may, in, hand over cash to the cash desk of a legal entity, or to a bank in which a bank account is opened for a legal entity, or to an organization that is part of the Bank of Russia system, to credit their amounts to a bank account of a legal entity.

4. Cash transactions are carried out at the cash desk by a cashier or other employee designated by the head of a legal entity, an individual entrepreneur or other authorized person (hereinafter referred to as the head) from among their employees (hereinafter referred to as the cashier), with the establishment of the relevant official rights and duties with which the cashier should be familiarized with the signature.

If a legal entity, an individual entrepreneur has several cashiers, one of them performs the functions of a senior cashier (hereinafter referred to as the senior cashier).

Cash transactions can be carried out by the head.

A legal entity, an individual entrepreneur can conduct cash transactions using software and hardware systems.

Software and hardware systems, the design of which provides for the acceptance of banknotes, must have the function of recognizing at least four machine-readable security features of banknotes of the Bank of Russia, the list of which is established by a regulation of the Bank of Russia.

4.1. Cash transactions issued by incoming cash orders 0310001, outgoing cash orders 0310002 (hereinafter referred to as cash documents).

Cash documents can be drawn up at the end of cash transactions on the basis of fiscal documents provided for in paragraph twenty-seven of Article 1.1 of Federal Law No. electronic means of payment.

A paying agent, a bank paying agent (subagent) for cash accepted in the course of carrying out the activities of a paying agent, a bank paying agent (subagent) draws up a separate incoming cash order 0310001.

Individual entrepreneurs those who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity, cash documents may not be issued.

4.2. Cash documents are issued:

• chief accountant;
• an accountant or other official (including a cashier) specified in the administrative document, or an official of a legal entity, an individual with whom contracts have been concluded for the provision of accounting services (hereinafter referred to as the accountant);
• head (in the absence of the chief accountant and accountant).

4.3. Cash documents are signed by the chief accountant or accountant (in their absence - by the head), as well as the cashier.

In the case of conducting cash transactions and drawing up cash documents by the head, cash documents are signed by the head.

4.4. The cashier is provided with a seal (stamp) containing (containing) details confirming the conduct of a cash transaction (hereinafter referred to as the seal (stamp), as well as specimen signatures of persons authorized to sign cash documents, when registering cash documents on paper.

In the case of conducting cash transactions and drawing up cash documents by the head, sample signatures of persons authorized to sign cash documents are not issued.

4.5. If there is a senior cashier, operations for the transfer of cash between the senior cashier and cashiers during the working day are reflected by the senior cashier in the ledger of funds accepted and issued by the cashier 0310005, indicating the amounts of cash transferred. Entries in the accounting book of funds accepted and issued by the cashier 0310005 are made at the time of cash transfer and are confirmed by the signatures of the senior cashier, cashier.

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4.6. Cash incoming to the cash desk, with the exception of cash accepted in the course of the activities of a paying agent, bank paying agent (subagent), and cash issued from the cash desk, a legal entity records in the cash book.

The paying agent, banking paying agent (subagent) maintains a separate cash book to account for cash accepted in the course of the activities of a paying agent, bank paying agent (subagent).

Entries in the cash book 0310004 are made for each incoming cash order 0310001, outgoing cash order 0310002, issued respectively for received, issued cash (full posting to the cash desk).

At the end of the working day, the cashier reconciles the actual amount of cash in the cash register with the data of cash documents, the amount of the cash balance reflected in the cash book 0310004, and certifies the entries in the cash book 0310004 with a signature.

Entries in the cash book are verified with the data of cash documents by the chief accountant or accountant (in their absence, by the head) and signed by the person who conducted the specified reconciliation.

If no cash transactions were carried out during the working day, entries in the cash book are not made.

5.1. Upon receipt of an incoming cash order 0310001, the cashier checks for the presence of the signature of the chief accountant or accountant (in their absence, the presence of the signature of the head) and, when issuing an incoming cash order 0310001 on paper, its compliance with the sample, except for the case provided for in paragraph two of sub-clause 4.4 of clause 4 of this Instruction, checks the compliance of the amount of cash written in numbers with the amount of cash written in words, the availability of supporting documents listed in the cash receipt order 0310001.

The cashier accepts cash by sheet, piece counting.

Cash is accepted by the cashier in such a way that the cash depositor can observe the actions of the cashier.

After accepting cash, the cashier checks the amount indicated in the incoming cash order with the amount of actually accepted cash.

If the deposited amount of cash corresponds to the amount specified in the incoming cash order 0310001, the cashier signs the incoming cash order 0310001, puts on the receipts for the incoming cash order 0310001, issued to the depositor of cash, an imprint of the seal (stamp) and gives him the specified receipt to the incoming cash order 0310001. When issuing an incoming cash order 0310001 in electronic form, a receipt for an incoming cash order 0310001 can be sent to the cash depositor at his request to the e-mail address provided by him.

If the deposited amount of cash does not correspond to the amount specified in the incoming cash order 0310001, the cashier offers the depositor of cash to add the missing amount of cash or returns the overpaid amount of cash. If the depositor of cash refused to add the missing amount of cash, the cashier returns to him the deposited amount of cash. The cashier crosses out the incoming cash order 0310001 (in the case of issuing an incoming cash order 0310001 in electronic form, he puts a mark on the need to reissue the incoming cash order 0310001) and transfers (sends) to the chief accountant or accountant (in their absence - to the head) for reissuing the incoming cash order 0310001 on the actual amount of cash deposited.

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5.2. Lost strength. - Instruction of the Bank of Russia dated June 19, 2017 N 4416-U.

5.3. Acceptance at the cash desk of a legal entity of cash deposited by a separate subdivision is carried out in the manner established by the legal entity, according to a cash receipt order 0310001. Prikhodnik.

6. Cash withdrawal carried out according to

The issuance of cash for payment of wages, scholarships and other payments to employees is carried out according to expenditure cash orders 0310002, payrolls 0301009, payrolls 0301011.

6.1. Upon receipt of an expense cash order 0310002 (payroll 0301009, payroll 0301011), the cashier checks for the presence of the signature of the chief accountant or accountant (in their absence, the signature of the head) and, when drawing up these documents on paper, its compliance with the sample, except for the case provided for in paragraph two of sub-clause 4.4 of clause 4 of this Instruction, the correspondence of the amounts of cash written in numbers to the amounts written in words. When issuing cash according to an outgoing cash order 0310002, the cashier also checks the availability of supporting documents listed in the outgoing cash order 0310002.

The cashier issues cash after the identification of the cash recipient according to the passport or other identification document presented by him in accordance with the requirements of the legislation of the Russian Federation (hereinafter referred to as the identity document), or according to the power of attorney presented by the cash recipient and the identity document. The issuance of cash is carried out by the cashier directly to the recipient of cash indicated in the cash order (settlement and payroll, payroll) or in the power of attorney.

When issuing cash by proxy, the cashier checks the compliance of the last name, first name, patronymic (if any) of the recipient of cash indicated in the cash order with the last name, first name, patronymic (if any) of the principal indicated in the power of attorney; compliance of the surname, first name, patronymic (if any) of the authorized person indicated in the power of attorney and the cash order with the data of the identity document with the data of the identity document presented by the authorized person. In the settlement and payroll (payroll), before the signature of the person who is entrusted with receiving cash, the cashier makes the inscription “by proxy”. The power of attorney is attached to the expenditure cash warrant (settlement and payroll, payroll).

In the case of issuing cash for several payments or for receiving cash from different legal entities, individual entrepreneurs, copies of it are made, which are certified in the manner established by the legal entity, individual entrepreneur. A certified copy of the power of attorney is attached to the expenditure cash warrant (settlement and payroll, payroll). The original of the power of attorney (if any) is kept by the cashier and, at the last cash withdrawal, is attached to the cash order (settlement and payroll, payroll).

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6.2. When issuing cash on account cash warrant 0310002, the cashier prepares the amount of cash to be dispensed and transfers cash account warrant 0310002 to the cash recipient for signing. In the case of issuing an outgoing cash order 0310002 in electronic form, the recipient of cash can affix an electronic signature.

The cashier recalculates the amount of cash prepared for withdrawal in such a way that the recipient of cash can observe his actions, and gives the recipient cash by sheet, piece counting in the amount indicated in the cash order.

The cashier shall not accept claims from the recipient of cash on the amount of cash, if the recipient of cash has not verified the correspondence of the amounts of cash written in figures to the amounts written in words in the cash receipt, and has not counted, under the supervision of the cashier, the cash received by him sheet by piece.

After the issuance of cash on the expenditure cash warrant, the cashier signs it.

6.3. To issue cash to an employee against a report (hereinafter referred to as an accountable person) for expenses related to the activities of a legal entity, an individual entrepreneur, an expenditure cash order 0310002 is issued in accordance with the administrative document of a legal entity, an individual entrepreneur or a written application of an accountable person, drawn up in any form and containing a record of the amount of cash and the period for which cash is issued, the signature of the head and the date.

The accountable person is obliged, within a period not exceeding three working days after the expiration date for which the cash was issued for the report, or from the day of going to work, to present to the chief accountant or accountant (in their absence, to the manager) an advance report with attached supporting documents. Checking the advance report by the chief accountant or accountant (in their absence - by the head), its approval by the head and the final settlement of the advance report are carried out within the time period established by the head.

6.4. The issuance of cash from the cash desk of a legal entity to a separate subdivision of cash necessary for carrying out cash transactions is carried out in the manner established by the legal entity, according to an account cash order 0310002. (consumable)

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6.5. The amount of cash intended for payment of wages, scholarships and other payments is established according to the payroll (payroll). The term for issuing cash for these payments is determined by the head and indicated in the payroll (payroll). The duration of the cash withdrawal period for wages, scholarships and other payments may not exceed five working days (including the day of receipt of cash from a bank account for these payments).

The issuance of cash to an employee is carried out in the manner prescribed in paragraphs one - three of subparagraph 6.2 of this paragraph, with the employee's signature in the payroll (payroll).

On the last day of issuance of cash intended for payment of wages, scholarships and other payments, the cashier in the payroll (payroll) affixes a seal (stamp) or makes the inscription "not issued" opposite the names and initials of employees who have not been disbursement of cash, calculates and records in the final line the amount of actually issued cash and the amount of undisbursed cash, compares the indicated amounts with the total amount in the payroll (payroll), puts his signature on the payroll (payroll) and transfers it for signing to the chief accountant or accountant (in their absence - to the head).

For actually issued amounts of cash according to the settlement and payroll (payroll), an expenditure cash warrant is issued.

7. Measures to ensure the safety of cash in the course of cash transactions, storage, transportation, the procedure and terms for conducting checks on the actual availability of cash are determined by a legal entity, an individual entrepreneur.

8. This Instruction is subject to official publication in the Bulletin of the Bank of Russia and in accordance with the decision of the Board of Directors of the Bank of Russia (minutes of the meeting of the Board of Directors of the Bank of Russia dated February 28, 2014 No. 5) shall enter into force on June 1, 2014, with the exception of paragraph five point 4.

8.2. From the date of entry into force of this Ordinance, the Regulation of the Bank of Russia dated October 12, 2011 No. “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation on November 24, 2011 No. 22394 (“Bulletin of the Bank Russia” dated November 30, 2011 No. 66).

Chairman
Central Bank
RF E.S. Nabiullina

Note: - shows the legitimacy of the implementation by the tax authorities of checks on compliance by organizations and individual entrepreneurs with the procedure for working with cash and the procedure for conducting cash transactions, cash settlements with other organizations.

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Keeping a cash book in electronic form for free

If the cash register limit is exceeded by the end of the day?

The current procedure for keeping cash at the checkout is not always convenient, except for small businesses where there is no cash limit. Often more money accumulates in the cash register than the law allows. The penalties for over-limit cash are quite hefty. They range from 40,000 to 50,000 rubles.

You can bypass the limit on the limit of cash at the checkout if you issue a surplus to the sub-report. This will avoid a fine of 50,000 rubles. for violation of the procedure for working with cash (Article 15.1 of the Code of Administrative Offenses
Directive of the Central Bank of Russia 3073-U establishes a cash settlement limit and the rules for making and paying cash settlements between legal entities in rubles and foreign currency.