CENTRAL BANK OF THE RUSSIAN FEDERATION
NOTE
On the maximum amount of cash settlements and spending cash received at the cash desk legal entity or cash desk of an individual entrepreneur
(as amended on April 28, 2008)
Repealed from June 1, 2014 on the basis of
instructions of the Bank of Russia dated October 16, 2013 N 3076-U
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Document as amended by:
(Bulletin of the Bank of Russia, No. 25, May 28, 2008).
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On the basis of Article 4 of the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2002, No. 28, Art. 2790; 2004, No. 31, Art. 3233; 2006, No. 25, Art. 2648) 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 June 18, 2007 No. 13), the Bank of Russia establishes the following.
1. Cash settlements in the Russian Federation between legal entities, as well as between a legal entity and a citizen carrying out entrepreneurial activity without forming a legal entity (hereinafter referred to as an individual entrepreneur), between individual entrepreneurs, related to their entrepreneurial activities, within the framework of one agreement concluded between these persons, can be made in an amount not exceeding 100 thousand rubles. * 1)
2. Legal entities and individual entrepreneurs may spend cash received at their cash desks for goods sold by them, work performed by them and services rendered by them, as well as insurance premiums for wages, other payments to employees (including social benefits), scholarships, travel expenses, payment for goods (except for securities), works, services, payment for previously paid in cash and returned goods, work not performed, services not rendered, payment of insurance indemnities (sums insured) under insurance contracts individuals subject to the provisions of paragraph 1 of this Instruction.
Cash accepted by legal entities that are not credit institutions and individual entrepreneurs from individuals as payments in favor of other persons in cases consistent with the legislation of the Russian Federation cannot be spent for the purposes specified in the first paragraph of this clause, and are subject to delivery in in full amount to the cash desks of credit institutions (their structural subdivisions) (the paragraph was additionally included from June 8, 2008 by the instruction of the Bank of Russia dated April 28, 2008 N 2003-U).
3. This Instruction shall enter into force 10 days after the date of its official publication in the Bulletin of the Bank of Russia.
Chairman
Central Bank
Russian Federation
S.M. Ignatiev
Registered
at the Ministry of Justice
Russian Federation
July 5, 2007
registration N 9757
Revision of the document, taking into account
changes and additions prepared
CJSC "Kodeks"
1. In connection with this, the procedure for making cash payments has changed.
2. What has changed in the procedure for cash settlements and what points to pay special attention to.
3. What legislative and regulations regulate the procedure for cash payments (with the opportunity to familiarize yourself with these documents).
Since June 1, 2014, a new procedure for cash settlements has been in force, approved by the Directive of the Central Bank of the Russian Federation dated October 07, 2013 No. 3073-U “On cash settlements”. With the adoption of this document, the Bank of Russia Ordinance dated June 20, 2007 No. 1843-U “On the maximum amount of cash settlements and spending cash received by the cash desk of a legal entity or the cash desk of an individual entrepreneur” became invalid. So, let's consider what changes have occurred in the rules for cash settlements by legal entities and individual entrepreneurs since June 2014.
Comparison of the "old" and "new" cash settlement procedures
In order to understand what innovations have taken place in the procedure for cash settlements since June 1, 2014, I propose to compare the provisions of the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U, which entered into force, with the provisions of the previous Directive of the Bank of Russia dated June 20, 2013. 2007 No. 1843-U.
|
Regulations that have changed |
The new order, effective from 01.06.2014 (Instruction No. 3073-U) |
Procedure valid until 06/01/2014 (Instruction No. 1843-U) |
| 1. Purposes for which individual entrepreneurs and legal entities are entitled to spend cash received at their cash desks for goods (works, services) sold, as well as received as insurance premiums |
(clause 2 of the Directive of the Central Bank of the Russian Federation of October 7, 2013 No. 3073-U) |
(Clause 2 of Bank of Russia Directive No. 1843-U dated June 20, 2007) |
| 2. The maximum amount of cash settlements between participants in cash settlements (legal entities, individual entrepreneurs) | Cash settlements in the currency of the Russian Federation and foreign currency between participants in cash settlements within the framework of one agreement concluded between these persons may be made in an amount not exceeding 100 thousand rubles or an amount in foreign currency equivalent to 100 thousand rubles at the official exchange rate of the Bank of Russia on the date of cash settlements.Cash settlements are made in an amount not exceeding the maximum amount of cash settlements, in the performance of civil law obligations stipulated by the agreement concluded between the participants in cash settlements, and (or) arising from it and performed as in period of the contract, and after its expiration. (clause 6 of the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U) | Cash settlements in the Russian Federation between legal entities, as well as between a legal entity and a citizen engaged in entrepreneurial activities without forming a legal entity, between individual entrepreneurs, related to their entrepreneurial activities, under one contract concluded between the said persons may be made in an amount not exceeding 100 thousand rubles. (Clause 1 of Bank of Russia Ordinance No. 1843-U dated June 20, 2007) |
| 3. Restrictions on payments from the cash desk of a legal entity and individual entrepreneurs when making settlements for certain transactions | Cash settlements in the currency of the Russian Federation between participants in cash settlements (subject to the maximum amount of cash settlements), between participants in cash settlements and individuals in transactions with securities, under real estate lease agreements, for the issuance (repayment) of loans (interest on loans), activities for the organization and conduct of gambling are carried out at the expense of cash received at the cash desk of the participant in cash settlements from his bank account. (clause 4 of the Directive of the Central Bank of the Russian Federation of October 7, 2013 No. 3073-U) | Not installed |
Changes in the procedure for cash payments from June 1, 2014.
And now let's take a closer look at each change in the procedure for cash payments since June 1, 2014.
1. Purposes for which it is allowed to issue cash from the cash desk
The issuance of cash for personal needs of an individual entrepreneur is officially enshrined in the new Decree of the Central Bank of the Russian Federation No. 3073-U as one of the acceptable purposes for spending cash received by the cashier for goods, works, services sold.
Let me remind you that the earlier Directive No. 1843-U did not contain a direct permission to pay cash from the cash desk for the personal needs of an individual entrepreneur, however, a ban on such payments was also not established. In this regard, doubts arose about the legality of issuing cash for the personal needs of an individual entrepreneur. The new Instruction of the Central Bank of the Russian Federation "On the implementation of cash settlements", effective from 06/01/2014, eliminates these doubts and unequivocally allows individual entrepreneurs to issue cash for personal needs not related to entrepreneurial activities.
In addition, in the new procedure for cash payments, payments from the cash desk to employees are specified: payments included in the payroll and social fund, as well as cash withdrawals under the report. Previously, in addition to wages, scholarships and travel allowances, “other payments to employees” were indicated, which caused discrepancies.
2. Cash limit
The maximum amount of cash settlements between participants in cash settlements (legal entities and individual entrepreneurs) has not changed and remains equal to 100 thousand rubles under one agreement. However, the Directive of the Central Bank of the Russian Federation, effective from 06/01/2014, specifies that the specified restriction applies both during the period of the contract and at the end of the contract. For example, if the contract specifies the term of its validity, and at the end of the term, the buyer (customer) has outstanding accounts payable, then the payment of this debt will also be subject to the limitation on the amount of cash settlements.
! Note: It is necessary for both the recipient and the payer of funds to comply with the established limit for cash settlements. In this case, the limit applies to all settlements within the framework of one contract and does not matter:
- Type of contract. That is, the maximum limit for cash settlements must be observed both in relation to payments under a loan agreement and in respect of payments under a contract for the supply of goods.
- The term of the contract and the method of payment under it. For example, in case of cash settlements under a lease agreement, the amount of all lease payments should not exceed 100 thousand rubles, even if each payment individually is less than this amount. At the same time, it is allowed to make payments within one day under different agreements, each of which is less than 100 thousand rubles, even if the total amount of such payments exceeds the maximum amount of cash settlements.
- Type of obligation: stipulated by the contract, additional agreement to it or arising from the contract. For example, it is impossible to pay the contractual penalty in cash if, together with the principal amount of the contract paid in cash, they exceed 100 thousand rubles.
- Method of payment: through the cashier or through an accountable person.
! The limit on the maximum amount of cash settlements is established in relation to settlements between participants in cash settlements that are legal entities, individual entrepreneurs. At the same time, according to paragraph 5. Directive of the Central Bank of the Russian Federation No. 3073-U, cash settlements in the currency of the Russian Federation and foreign currency between participants in cash settlements and individuals are carried out without limiting the amount.
That is, if an organization or an individual entrepreneur has entered into an agreement with an individual, for example, for the lease of property, then the limitation on settlements under such an agreement is maximum amount cash payments (100 thousand rubles) will not be applied.
3. Requirements for the procedure for payments from the cash desk for individual transactions.
Instruction of the Central Bank of the Russian Federation No. 3073-U, which entered into force on 06/01/2014, introduces a restriction on cash settlements from the cash desk. Certain types of settlements can be carried out exclusively at the expense of money received by the cashier from the current account:
- on operations with securities,
- under real estate lease agreements,
- for the issuance (repayment) of loans (interest on loans),
- for the organization and conduct of gambling.
This restriction applies to settlements carried out both by legal entities and individual entrepreneurs, and with the participation of individuals. For example, under a real estate lease agreement with an individual, a tenant who is an organization or an individual entrepreneur can pay rent in cash only if they are withdrawn from the current account.
Responsibility for violations of the procedure for cash payments
According to Art. 15.1 of the Code of Administrative Offenses of the Russian Federation “violation of the procedure for working with cash and the procedure for maintaining cash transactions, expressed in the implementation of cash settlements with other organizations in excess of the established amounts ...” entails the imposition of an administrative fine:
on the officials in the amount of 4,000 to 5,000 rubles;
for legal entities - from 40,000 to 50,000 rubles.
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Legislation and regulations
1. Instruction of the Central Bank of the Russian Federation dated 07.10.2013 No. 3073-U “On cash settlements”
2. Bank of Russia Ordinance No. 1843-U, dated June 20, 2007, “On the Maximum Amount of Cash Settlements and the Use of Cash Received by the Cashier of a Legal Entity or the Cashier of an Individual Entrepreneur”
3. Code of Administrative Offenses of the Russian Federation
How to get acquainted with the official texts of these documents, find out in the section
On the maximum amount of cash settlements and spending cash received by the cash desk of a legal entity or the cash desk of an individual entrepreneur
The document has ceased to be valid due to the publication of the Instruction of the Bank of Russia dated 10/16/2013 N 3076-U. Cm. indicationof the Bank of Russia dated October 7, 2013 N 3073-U On cash settlements
Based on article 4 federal law"On the Central Bank of the Russian Federation (Bank of Russia)" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2002, N 28, item 2790; 2004, N 31, item 3233; 2006, N 25, item 2648) and in accordance with the decision of the Council Directors of the Bank of Russia (minutes of the meeting of the Board of Directors of the Bank of Russia dated June 18, 2007 N 13) The Bank of Russia establishes the following.
1. Cash settlements in the Russian Federation between legal entities, as well as between a legal entity and a citizen engaged in entrepreneurial activities without forming a legal entity (hereinafter referred to as an individual entrepreneur), between individual entrepreneurs, related to their entrepreneurial activities, within the framework of one agreement, concluded between the said persons may be made in the amount not exceeding 100 thousand rubles.
2. Legal entities and individual entrepreneurs may spend cash received at their cash desks for goods sold by them, work performed by them and services rendered by them, as well as insurance premiums for wages, other payments to employees (including social benefits), scholarships, travel expenses, payment for goods (except for securities), works, services, payment for previously paid in cash and returned goods, work not performed, services not provided, payment of insurance indemnities (sums insured) under insurance contracts for individuals, subject to the provisions of clause 1 of this Instruction.
Cash accepted by legal entities that are not credit institutions and individual entrepreneurs from individuals as payments in favor of other persons in cases consistent with the legislation of the Russian Federation cannot be spent for the purposes specified in the first paragraph of this clause, and are subject to delivery in in full amount to the cash desks of credit institutions (their structural divisions).
3. This Instruction shall enter into force 10 days after the date of its official publication in the Bulletin of the Bank of Russia.
Chairman of the Central Bank of the Russian Federation S.M. Ignatiev
See also:
Active Edition from 28.04.2008
| Document name | INSTRUCTION of the Central Bank of the Russian Federation of 20.06.2007 N 1843-U (as amended of 04.28.2008) "ON THE MAXIMUM AMOUNT OF CASH SETTLEMENTS AND THE SPENDING OF CASH RECEIVED IN THE CASH DESK OF A LEGAL ENTITY OR THE CASH DESK OF AN INDIVIDUAL ENTREPRENEUR" |
| Type of document | instructions |
| Host body | TSB RF |
| Document Number | 1843-U |
| Acceptance date | 01.01.1970 |
| Revision date | 28.04.2008 |
| Registration number in the Ministry of Justice | 9757 |
| Date of registration in the Ministry of Justice | 05.07.2007 |
| Status | valid |
| Publication |
|
| Navigator | Notes |
INSTRUCTION of the Central Bank of the Russian Federation of 20.06.2007 N 1843-U (as amended of 04.28.2008) "ON THE MAXIMUM AMOUNT OF CASH SETTLEMENTS AND THE SPENDING OF CASH RECEIVED IN THE CASH DESK OF A LEGAL ENTITY OR THE CASH DESK OF AN INDIVIDUAL ENTREPRENEUR"
3. This Instruction shall enter into force upon expiration of 10 days after the date of its official publication in the Bulletin of the Bank of Russia.
Chairman
Central Bank
Russian Federation
S.M. IGNATIEV
The Zakonbase website contains INSTRUCTION of the Central Bank of the Russian Federation dated 06/20/2007 N 1843-U (as amended on 04/28/2008) "ON THE MAXIMUM AMOUNT OF CASH SETTLEMENTS AND SPENDING CASH RECEIVED IN THE CASH OF THE LEGAL ENTITY OR THE CASH OF THE INDIVIDUAL ENTREPRENEUR" latest edition. It is easy to comply with all legal requirements if you familiarize yourself with the relevant sections, chapters and articles of this document for 2014. To search for the necessary legislative acts on a topic of interest, you should use convenient navigation or advanced search.
On the website "Zakonbase" you will find INSTRUCTION of the Central Bank of the Russian Federation dated 06/20/2007 N 1843-U (as amended on 04/28/2008) "ON THE MAXIMUM AMOUNT OF CASH SETTLEMENTS AND SPENDING CASH RECEIVED IN THE CASH OF A LEGAL ENTITY OR CASH OF AN INDIVIDUAL ENTREPRENEUR IN FRESH" and full version in which all changes and amendments have been made. This guarantees the relevance and reliability of the information.
At the same time, you can download INSTRUCTION of the Central Bank of the Russian Federation dated 06/20/2007 N 1843-U (as amended on 04/28/2008) "ON THE MAXIMUM AMOUNT OF CASH SETTLEMENTS AND SPENDING CASH RECEIVED IN THE CASH DESK OF A LEGAL ENTITY OR THE CASH DESK OF AN INDIVIDUAL ENTREPRENEUR, as completely free of charge" as well as individual chapters.
ABOUT THE LIMIT OF SETTLEMENTS
CASH AND CASH SPENDING,
ENTRY TO THE CASH OFFICE OF A LEGAL ENTITY OR CASH
INDIVIDUAL ENTREPRENEUR
Judicial practice and legislation - Instruction of the Bank of Russia dated 06/20/2007 N 1843-U (as amended on 04/28/2008) On the maximum amount of cash settlements and spending cash received by the cash desk of a legal entity or the cash desk of an individual entrepreneur
As follows from the materials of the case, during the audit of an individual entrepreneur, tax authorities found that, in violation of the requirements of paragraph 1 of Directive of the Central Bank of the Russian Federation of 06.20.2007 N 1843-u "On the maximum amount of cash settlements and spending cash legal entity or the cash desk of an individual entrepreneur" the organization (counterparty of an individual entrepreneur) made a cash settlement with individual entrepreneur within the framework of one contract in an amount exceeding 100 thousand rubles.
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