Cash discipline: what has changed, what to pay attention to. Cash discipline: verification, sanctions for violations

Current rules allow inspectors to organize such events at any frequency without restrictions. That is, the taxman can visit you almost every day. Since the check of cash discipline by the tax authorities does not belong to the category of on-site audits, the regulations of the latter do not apply to them.

Inspections are carried out in accordance with the plan that forms the FTS. This document is for internal use only. That is, it is impossible to access it legally. Usually, an audit of the tax cash desk in each organization is carried out no more than once a year. If a company is not included in the "watch" list, the tax authorities will pay attention to it only if a complaint is filed.

What are the criteria for checking?

More than once a year, tax authorities check organizations in the following cases:

• The firm has previously been seen in violations of cash discipline.
• Complaints, for example, about the refusal to provide a check, about the payment of “gray” salaries, etc.
• Profitability of the enterprise.

What documents may be required by the tax office?

Since the tax audit separate subdivision can be carried out at any time, it is recommended to prepare for the visit of the tax authorities and form a certain package of documentation:

• Passport of the CCP, in which the inspection mark must be affixed.
• Registration card. It must be obtained from the IFTS.
• Magazine (form KM-8).
• Act (form KM-1).
• Cash book (form KO-4).
• Expense reports.
• Consumables and receipt orders(forms KO-1 and KO-2).
• Books of accounting for expenses and income.
• Journal of the cashier - teller (form KM-4).
• Account turnovers.
• Documents that set the cash balance limit.
• Other source documents and accounting reports.

The existing regulation prohibits the verification of documents that are not directly related to the verification.

Unlike control measures related to the study of taxpayer reporting data, tax cash discipline checks can be carried out for any period. That is, it is not limited, like other types of inspections, to a period of three years.

The procedure for organizing an audit

The tax audit of cash discipline 2018 is carried out in relation to organizations and individual entrepreneurs who make payments in cash and using payment cards. State control aims to verify the completeness of accounting for revenue Money.

The procedure of the event includes several stages:

• Making a decision to conduct an audit. The head of the tax authority and his deputy are authorized to do this.
• Within two days, the tax inspector presents the organization or individual entrepreneur with an order to conduct an audit, as well as an official ID.
• After the presentation of the order, the taxpayer must, within 28 days, provide, at the request of the tax authority, the documents necessary for the exercise of control.
• The inspector determines the list of control actions, checks the completeness of the accounting of the proceeds of money, and reveals the facts of incomplete accounting of the proceeds. Then he draws up an act in which he fixes the results of the activities performed.

From February 19, 2012, the function of control and supervision over the completeness of accounting for revenue received using cash register equipment (CRE) when making cash and (or) settlements using payment cards in organizations and individual entrepreneurs assigned to Federal Tax Service in accordance with the Order of the Ministry of Finance of the Russian Federation of October 17, 2011 No. 133n.

In September 2015, our organization received an order from the Federal Tax Service, in which we are registered for the performance of this state function. It was very exciting for us, because until that time there were no such checks and we did not know what we were preparing for. For reference: our organization is engaged in wholesale retail. The company combines UTII and OSNO, maintains separate accounting. On the this moment has one cash register. Cash settlements carried out using cash register equipment and payment cards.

The audit was carried out for the period from 01/01/2012 to 09/09/2015, i.e. for 3 years and eight months. To check we were asked:

1. Journals of the cashier-operator.
2. Full and brief fiscal reports of cash registers by days, months, quarters (recorded free of charge by a representative of the organization servicing cash registers).
3. Cash books for the period under review.
4. Primary accounting documents cash transactions: PKO, RKO, Journal of registration of incoming and outgoing cash documents for the period under review.
5. Acts on transferring the readings of summing cash counters to zero and registering control counters of a cash register (Unified Form No. KM-1). Acts 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 (Unified Form No. KM-2).
6. Help-report of the cashier-operator (Unified form No. KM-6) for the period under review. Information about the readings of KKM meters and the organization's revenue (Unified form No. KM-7). Slips.
7. Orders on setting a cash balance limit for 2012-2015
8. Agreement on servicing payment card holders by enterprises with a bank.
9. Advance reports for 2012-2015

Please note, dear colleagues, how the list of documents requested by the IFTS when checking the cash desk has now expanded compared to what banks required before.

We were given only two (!!!) working days to prepare all the documentation. This seemed to be very little, since in 2012-2013 another Chief Accountant and I had to check all the documents for this period to see if all the primary documents are available, whether they are filled out correctly, whether all the paintings of the workers are standing, something to embroider, something to sew. It was difficult, to be honest, and I didn’t have time to check everything.

As a result of the audit, we did not establish violations of the cash balance limit. There were no facts of unauthorized intervention in the work of cash registers, in order to adjust the revenue received using cash registers. However, it turned out that in 2012, when the store was closed, one of the cash registers was not deregistered by the Federal Tax Service, the former accountants missed this moment, but disposed of it as unnecessary. And now we're in a quandary - it's impossible to get his fiscal records off him to prove he's no longer working. They were afraid of a fine, got off with an explanation. In addition, when returning money to the buyer for defective goods in 2012-2013. in several cases, the Act on the return of funds to buyers (clients) on unused cash receipts (Unified form No. KM-3) was not issued. For this violation, we also got off with an explanation.

In general, I would like to note the friendly attitude of the employees of the Federal Tax Service towards us, which was a pleasant surprise, because they usually say that if inspectors come, then a fine is guaranteed. In our case, this was not the case. I would also like to make one point. The inspectors, talking among themselves, mentioned that one of the taxpayers brought the documents in some kind of dirty, torn boxes, the documents were piled up there. The sight is not pretty. Employees of the Federal Tax Service lamented: “How unpleasant it is to touch them!” From here, colleagues, draw your own conclusions. As you treat people, so they treat you.

So, dear accountants, the inspection of the cash desk by the tax service turned out to be not as scary as it seemed to us. Now, in accordance with the new administrative regulations, such checks will be regular, so in order to avoid unnecessary stress, take the time to check what may raise questions among the inspectors, correct something, supplement it. After all smart people learn from the mistakes of others. All good and quiet work.

Chief Accountant of LLC "Strong", Komarova Anna Vladimirovna

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

Cash register (KKM, KKT) is the device required for receiving money from your customers. There can be any number of such devices, and each of them must have its own reporting documents.

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

So, all operations at the cash desk must be accompanied by the execution of cash documents, which is usually meant by observance of cash discipline.

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

The main rules of cash discipline are:

Who must comply

The need to maintain cash discipline does not depend on the availability of cash registers or the chosen taxation system.

How is the cash balance limit calculated?

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

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

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

L = V / P x N c

L

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

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

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

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

Option 2. Calculation based on the volume of cash withdrawals from the cash desk

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

In this case, the formula is applied:

L = R / P x N n

L– cash balance limit in rubles;

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

P- the settlement period for which the volume of cash withdrawals is taken into account (when determining it, you can take any period of time, for example, the month in which the peak volumes of cash withdrawals were). The billing period must be no more than 92 business days, while its minimum value can be anything.

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

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

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

Order for setting a cash limit

After you calculate the cash balance limit on the cash desk, you must issue an internal order that approves the amount of the limit. In the order, you can specify the validity period of the limit, for example, 2019 (sample order).

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

Simplified order

Starting from June 1, 2014 - individual entrepreneurs and small businesses (number of employees no more than 100 people and revenue no more than 800 million rubles per year) more not required to set a limit balance of cash on hand.

In order to cancel the cash limit, you must issue a special order. It must be based on the Instruction of the Bank of Russia dated March 11, 2014 No. 3210-U and must contain the wording: "Keep cash in the cash register without setting a limit on the balance in the cash desk"(sample order).

Issuance of cash to accountable persons

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

It is possible to issue money under the report only on the basis of statements from an employee. In it, he must indicate: the amount of money, the purpose of their receipt and the period for which they are taken. The application is written in any form and must be signed by the head (IP).

If an employee has spent his personal money, then he needs to compensate them, in this case an application is also written, but with a different wording (sample applications).

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

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

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

Cash limit

one more important rule cash discipline is compliance with the restrictions on cash settlements between entities entrepreneurial activity(IP and organizations) under one contract sum no more than 100 thousand rubles.

The main changes in cash discipline are related to the fact that there has been a transition to online cash registers. As a result, it became possible not to apply some cash documents.

Since July 1, 2017, many businessmen have been using cash registers with an Internet connection and signing an agreement for Maintenance with a fiscal data operator who will transmit information about payments to the tax authorities in in electronic format. They were also joined by those whose checkout period was postponed until July 1, 2019.

Maintaining cash discipline in 2019

Cash discipline in 2019 is a set of rules for working with a cash register for an organization and an individual entrepreneur. This applies to spending cash proceeds, storing cash and working with cash registers.

The permissible amount of cash at the end of the working day of the organization is set independently, the rest is handed over to the bank.

Maintaining cash discipline in 2019 for small businesses and individual entrepreneurs is expressed in the fact that they keep as much cash as necessary in the cash register. The amount is set in the cash limit order, otherwise the balance limit is 0. You can exceed the limit on paydays, weekends and holidays. The limit for cash settlements between organizations or individual entrepreneurs is 100 thousand rubles, with individuals - there are no restrictions. Corrections can be made to paper documents (except for PKO and RKO), electronic ones are signed with electronic signatures, but they cannot be corrected.

Organizations and individual entrepreneurs are prohibited from spending cash (clause 2 of Directive of the Bank of Russia dated 07.10.2013 No. 3073-U), exceptions are provided for:

• employee benefits;
• issuance of money for accountable persons;
• payment for goods, works, services;
• return to buyers.

Cash received from a bank account may not be used for other purposes.

An individual entrepreneur can use cash proceeds for personal needs.

Changes in cash discipline

Federal Law No. 290-FZ of July 3, 2016, introduced serious changes to the rules for the use of cash registers, the main of which is the transition to the use of online cash desks that transmit information about settlements using cash and electronic means payment through the operator of fiscal data to the tax authorities in electronic form. Information is transmitted at the time of settlement.

Cash discipline at online checkouts is also changing. According to the Ministry of Finance, expressed in Letter No. 03-01-15/37692 of June 16, 2017, after the introduction of online cash desks in organizations, the use of the cashier-operator journal (form No. KM-4) and the reference-report of the cashier-operator (form No. KM -6) is optional.

In addition, Bank of Russia Ordinance No. 4416-U dated June 19, 2017, amended the procedure for conducting cash transactions: for the issuance of money under the report, full repayment of the debt for the previously received amount is no longer required. In addition, you can not take an application from the accountant, but issue the issue with an administrative document - for example, an order from the head.

Responsibility for violations of the rules for working with cash registers

Penalties for violation of cash discipline 2019 regulates Code of Administrative Offenses. For violation of cash discipline in 2019, a fine is assigned based on the severity of the violation.

For cash settlements and accumulation at the cash desk in excess of established dimensions (Art. 15.1) a fine for officials - from 4,000 to 5,000 rubles, for legal entities - from 40,000 to 50,000 rubles.

For non-compliance with the rules for working with cash registers ( art.14.5):

• for non-use of CCP, a fine for officials - from 1/4 to 1/2 of the amount of the calculation, but not less than 10,000 rubles; for legal entities and individual entrepreneurs - from 3/4 to one size of the settlement amount, but not less than 30,000 rubles;
• per systematic violation law - disqualification for officials from 1 to 2 years; for legal entities and individual entrepreneurs - suspension up to 90 days;
• for the use of non-compliant CCP and failure to provide information and documents at the request of the tax authorities - a warning or a fine for officials from 1,500 to 3,000 rubles; for legal entities and individual entrepreneurs - a warning or a fine from 5,000 to 10,000 rubles;
• for failure to send a paper or electronic check to the client at his request - a warning or a fine for officials of 2000 rubles. For legal entities and individual entrepreneurs - a warning or an administrative fine of 10,000 rubles.

Checking cash discipline by tax authorities in 2019 is carried out without restrictions.

The Federal Tax Service draws up an inspection plan, but the document is designed for internal use only. As a rule, this happens no more than once a year or when there is a complaint.

Also, an audit will be carried out if the company has previously violated the discipline of working with the cash register or is operating at a loss.

If a company makes cash payments, it must clearly know what cash discipline is. The order of cash discipline and the rules for conducting cash transactions are strictly defined by Russian legislation.

In this article you will read:

• What is cash discipline in the enterprise.
• For whom observance of cash discipline is mandatory.
• What are the basic rules for conducting cash discipline.
• How is cash discipline controlled?
• How is the check of cash discipline in the enterprise.
• What is the responsibility for violation of cash discipline.

All organizations and individual entrepreneurs are required to follow the legislative norms. In case of non-compliance with the order of cash discipline, the perpetrators are held accountable.

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What does cash discipline mean in an enterprise

Those who did not conduct trading activities often believe that the cash register and the cash register are identical concepts. But it's not. To better understand the difference between them, let's define both terms.

Cash register (KKM) call the special equipment needed to receive money from clients and customers. Cash registers in one organization can be unlimited quantity. Everything is determined by how many devices are needed in order to conveniently serve customers. For each KKM, a separate reporting documentation is required.

At cash desks company (operating cash desk) purpose is different. It is necessary for carrying out all cash transactions, such as accepting, returning or storing money. It is to the operating cash desk that the proceeds received by any means are sent. This also applies to those funds that came through the cash register.

From the operating cash desk, the company takes funds for current expenses necessary for his normal functioning. From here, money is extracted, which is later transferred to the collector. The collector receives the funds and takes them to the bank. Some organizations allocate for operating cash desks separate rooms. Other companies place them in safes or metal cabinets, and someone even organizes cash registers in ordinary desk drawers.

The cash discipline of the organization implies clear documentary support and accurate accounting of all cash transactions. Therefore, all transactions with money must be documented. In other words, cash discipline is all the requirements and regulations in the aggregate regarding manipulations for the receipt, storage and issuance financial resources from the cash register. A businessman should rely on them in his work.

Cash discipline is a process in which certain conditions must be observed.

1. Properly draw up cash documents that accurately reflect all movements of funds from the operating cash desk.
2. Control the limit of money in the cash register; at the end of the work of the organization, the operating cash desk should not have an amount exceeding the established maximum.
3. Control the issuance of finance into the hands of employees of the enterprise - accountable persons.
4. Regulate settlement transactions carried out between business entities; each of the agreements should not be more than 100 thousand rubles.

For whom observance of cash discipline is mandatory

Cash discipline - indispensable condition for every enterprise. At the same time, it does not matter what taxation system the company operates under and whether it has a cash register (cash register). There is the only rule according to which a company may not have a cash register and use BSO (strict reporting forms). But the registration of funds that pass through the cash desk is a mandatory procedure. Thanks to the regulations that have come into force, on the basis of which individual entrepreneurs must work, it has become much easier to maintain cash discipline. From 06/01/2015, according to the new rules, entrepreneurs do not have to draw up cash documents without fail.

Today, entrepreneurs mainly have to maintain financial records that are directly related to the payment of wages to employees, which are issued under employment contract. Such documentation includes:

• payroll statements;
• pay slips.

At first glance, thanks to innovation, the business industry should develop more rapidly and successfully. There are no longer strict requirements for the preparation of financial statements, which greatly simplified the process. In addition, individual entrepreneurs do not need to set a cash balance limit if the total number of employees in the company does not exceed 100 people, and the amount of annual revenue is 800 million rubles. But, despite the softening and simplification of the rules for the preparation of financial documents, the number of fines for improper conduct of cash discipline in 2017 did not decrease, but, on the contrary, increased.

Not all forms of business can work on a simplified cash discipline. That is why every entrepreneur should know how to keep a cash register. Suppose you do not need to draw up cash documents in an organization. But, if cash discipline is observed, accounting will become easier. If the business moves to a higher level, it will not be necessary to radically change the processes of documenting financial transactions.

What regulatory documents regulate cash discipline in 2017?

There are certain rules for maintaining cash discipline. They are reflected in a number of documents, including:

1. Ordinance of the Bank of the Russian Federation dated March 11, 2014 No. 3210-U, establishing the rules for conducting cash transactions for legal entities and individual entrepreneurs;
2. Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U, containing the conditions for cash payments;
3. Law of the Russian Federation of May 22, 2003 No. 54-FZ, establishing the rules for the use of cash registers;
4. Law of the Russian Federation of July 3, 2016 No. 290-FZ, or the Law on online cash registers, which significantly changed the rules of Law No. 54-FZ; the main stages of the implementation of these laws fall on 2017-2018.

The last Law has changed significantly. The main difference was the transition to the use of online cash registers. Such cash desks transmit information about cash and electronic payments through the operator of fiscal data to the tax authorities in electronic format. Information is received at the time of calculation.

There have been some changes in cash discipline regarding online cash registers. The Ministry of Finance, in Letter No. 03-01-15/37692 dated 06/16/17, noted that after the introduction of an online cash desk in the company, keep a journal of the cashier-operator (form No. KM-4) and draw up a certificate-report of the cashier-operator (form No. KM-6) optional.

It should be noted that since July 1, 2017, cash discipline obliged most of the companies to switch to new online cash desks. Enterprises are responsible for the use of old cash desks. For non-use of cash registers, an entrepreneur or company is fined from 75% to 100% of the calculation amount, but not less than 30 thousand rubles. (Part 2, Article 14.5 of the Code of administrative offenses RF). Also, a company or individual entrepreneur may be fined in case of using cash register equipment (CRE) that does not meet legal requirements. The amount of the fine in this case is from 5 to 10 thousand rubles. (part 4 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Also, on the basis of the Instruction of the Bank of the Russian Federation of June 19, 2017 No. 4416-U, the scheme for conducting cash transactions has changed. At the moment, for the issuance of accountable funds, it is not necessary to fully repay the debt for the amount received earlier. In addition, the accountable person may not write a statement. Issuance is issued on the basis of administrative documentation (for example, an order from the management).

What are the features of cash discipline for individual entrepreneurs and LLCs

Let us dwell in more detail on what constitutes the cash discipline of LLC and IP.

1. IP features.

Many businessmen have no idea about the proper management of the cash desk in accordance with the law. If the entrepreneur decides to use a simplified discipline, then he issues an appropriate order. Without it, one cannot refuse to keep cash documents in in full.

In accordance with Decree No. 3210-U, individual entrepreneurs can:

• refuse to draw up a PKO during the acceptance of cash, the reporting of CCPs, BSOs, checks, etc. will serve as supporting documents;
• do not use CSC when transferring finances: the payroll becomes the basis for issuing salaries;
• do not use the cash book (all transactions related to the activities of the individual entrepreneur, including the receipt and issuance of money, are entered in the book of income and expenses (KUDiR); the money that a businessman takes from the cash desk for personal purposes is not recorded in the book of income and expenses) .

Note that cash expenditure is not possible for all purposes of an individual entrepreneur. For example, they cannot be spent on paying loans, conducting transactions with securities, issuing loans, etc. The Decree provides full list restrictions. For such expenses, it is better to use bank card, designed for an individual. Besides, required amount funds can be deposited into a current account, and then withdrawn for use for these purposes.

2. LLC features.

The change in discipline only allows the LLC not to comply with balance limits. In all other matters, LLCs must follow the rules established for legal entities.

The limit, or carryover, is the allowable maximum amount of cash that can be left at the cash desk every day after the company closes. Funds above the norm are better to hand over to the bank. The only exceptions are weekends holidays and the days on which the salary is issued, if funds were received at that time.

Previously, the LLC had a rule on the mandatory fixing of the cash balance limit. If a small business entity did not determine it, the tax authorities set a limit of 0 rubles. All funds on the balance of account 50, identified in excess of the norm during the checks, were regarded as a violation.

From June 1, 2014, all LLCs with a staff of no more than 100 employees and revenues of no more than 800 million rubles annually are allowed not to approve the limit. The current residual limit is then cancelled. The head draws up a special order, the requirements for which are reflected in Decree No. 3210-U. If the company keeps accounting records, the decision is reflected in accounting policy. If the company does not do this, exceeding the established limits is regarded as an administrative violation of cash discipline in 2017. A fine is imposed on the enterprise for such a violation.

What documents are obligated to keep cash discipline

In accordance with the legislation of the Russian Federation, all actions, one way or another related to the operating cash desk, can only be carried out by the cashier. It can also be another employee of the enterprise, endowed with the appropriate authority. In the absence of such an employee in the company, the entrepreneur directly deals with this.

If the company has not one, but several cash registers, a senior cashier is determined. Documents are generated either by the chief accountant, or another employee responsible for this. The cashier, the administrator, and the entrepreneur himself can keep the documentation. But this requires a certain agreement, according to which accounting is entrusted to a specific employee.

For registration of control cash register you will need certain documents.

1. Incoming cash order. It is always filled out when money is received at the cash desk. If cash transactions are secured by the issuance of cash receipts or reporting forms, a document is created that takes into account the entire amount of cash received during the working period.

2. Account cash warrant. The document is filled out after the issuance of money from the cash desk of the organization. If the company issued the funds to the employee in order for him to buy the materials necessary for the workflow, then after the responsible person receives an order from him, you should make sure that the signature of the chief accountant or manager is on the document. They also check the employee's passport.

3. Cash book. When making cash book the KO4 format should be followed. The document reflects all information on incoming and outgoing cash orders. At the end of the working day, the cashier compares the information in the book with the information in the cash documentation, making sure that they match. Next, the balance of funds in the cash register is displayed. If during the day no cash transactions were carried out, no data is entered in the book. At the same time, the lack of information in it is not a violation of cash discipline.

4. Account book. It is needed only if the company employs more than one cashier. Each transaction of transferring cash from a cashier to a senior cashier is entered in the ledger and vice versa. When receiving money, employees put a signature in the book, thereby confirming the receipt and transfer of funds.

5. Settlement and payroll and payroll. Drawing up a document is mandatory only when granting scholarships, salaries, bonuses, etc. to employees.

Documents can be submitted not only in paper, but also in electronic format. If a paper format is chosen, certain rules are followed when compiling. The document can be written by hand or printed on a computer. The main condition is the presence of the signature of the responsible person on it.

Documents in electronic form are compiled on a computer, but they are approved electronic signature to prevent unauthorized access. Note that the books of accounting forms, reports and journals of the operating cashier have nothing to do with cash documents.

Conducting cash discipline according to strict rules

Cash discipline is important for any organization. Due to the correct maintenance of cash records, many errors and fines can be avoided. Below we present the main requirements for the formation of cash papers.

1. Registration of primary documents.

All cash transactions related to the receipt, issuance, storage of financial resources must be carried out by a cashier, that is, an authorized person. If there is no such position in the company, the individual entrepreneur himself has the right to do this or to shift these functions to an accountant conducting financial and economic activities. One way or another, a responsible employee is appointed. Cash discipline involves maintaining the mandatory documentation previously listed in the article.

2. Setting a cash balance limit.

If the funds remaining in the cashier at the end of the workflow exceed the limit, speech goes already about violation of cash discipline. There is a concept of the so-called carry-over balance (or limit). This is a certain amount that the cash balance at the end of the working day cannot exceed. All funds above the maximum are transferred to the bank. Exceeding the carry-over balance is permissible only if it is a day off, a holiday, or wages, bonuses and accruals were paid on that day.

Limit setting is prerequisite. If the organization does not do this, the amount of the carry-over balance is automatically equated to zero. Accordingly, each cash receipt is regarded as a violation of cash discipline in 2017, that is, exceeding the limit. Due to such actions, a fine is imposed on the entire company or entrepreneur - cash discipline in such cases is considered violated. In 2014, in Russia, it was established according to which scheme the limit of the balance of cash on hand should be calculated. Below are two ways that businessmen can use when calculating.

Option 1.

The calculation is based on the sum of all funds previously received by the cashier. When calculating, use the formula:

L=W/P*Ns,

L here is valid value carryover; B - quantity material resources received by the cash desks after the sale of products, work or services during the reporting period. If the company was created not so long ago and has not yet managed to earn anything, the amount that is planned to be received in the future is taken as the basis. P in this case is the period chosen for the calculation. This is, for example, a shift, a week or a calendar month. Everything is determined by how long the company receives more funds. The reporting period can be even one day, but the period cannot exceed three months. Hs is the length of time separating the day of receipt of funds and the day of their transfer to the bank. This period cannot last longer than a week. If there is no banking institution in the territory locality Let's say it's two weeks. In this case, the coefficient is five. To determine the indicator, one should take into account where the enterprise is located, what its organizational structure and specifics of activities are, as well as the work schedule of the outlet.

Option 2.

The basis of calculations is the amount issued from the cash desks. This method can be used by individual entrepreneurs and organizations that do not receive cash, but at the same time are forced to withdraw a certain amount from the bank from time to time. Suppose they have to purchase materials or pay for supplies of raw materials. In this case, the following formula is used to calculate the transitional balance:

L=R/P*Np,

L here is the sum of the transition balance; P - the amount of funds issued to the company during the reporting period. Money allocated for the payment of salaries, scholarships and other payments to employees is not taken into account. If the organization is new and does not yet have sufficient funds, the amount that the businessman intends to take from the bank is taken as the basis. P is the period of time taken as the basis for the analysis of deductions from the bank. This period cannot exceed three months. There is no minimum allowed limit. Ideally, the time when the company most often applied for funds to the bank is taken as a basis.

Np is the time interval between the dates when the businessman took funds from the bank. The period cannot exceed a week. If there is no banking institution on the territory of the settlement, an extension of the period up to two weeks is allowed. If a businessman withdraws money every four days, the ratio is four.

After the company has set the allowable limit for the carryover, it enters this information into an internal order, that is, it prescribes the calculated value. The document also indicates the period during which the limit will be valid, for example, 2017. The legislation does not say anything about a mandatory annual change in the limit. In this regard, if a businessman does not indicate the validity period of orders, the limit can be applied indefinitely, and the company will not be fined for violating cash discipline.

Back in the summer of 2014, small businesses were freed from the need to set any limits. But we must remember that small ones are those organizations in which the number of employees is less than 100, and the annual revenue is less than 800 million rubles.

If the company decides to stop using the limit, it issues a corresponding order.

3. Issuance of cash to accountable employees.

Funds that are issued to employees for a business trip are called accountable. This money is intended for entertainment expenses and business needs. The payment of accountable funds is confirmed by the relevant financial documents. They prove the fact that finances are spent for their intended purpose. The role of such documents can be invoices, checks, etc.

If an employee has spent personal money for certain purposes due to a lack of accountable funds, he writes an appropriate application, on the basis of which the company compensates him for expenses. The employee must report on the money spent within three days from the date of expiration of the period for which he was given funds, or from the moment he arrived from a business trip.

It is very important to control the timely submission of reports and the formation of documents confirming the expenditure of funds. In case of violation of the deadlines for submitting reports, the issued funds cannot be included in the expenditure side, and therefore, the amount of taxes paid cannot be reduced by their value. In addition, the payment of personal income tax from them and the accrual of insurance premiums become mandatory conditions.

4. Limitation of settlements using cash.

In accordance with Directive 3073-U, economic entities have the right to make transactions for cash within the limits of 100 thousand rubles. The established limit applies to companies and businessmen, with some exceptions. For transactions with individuals (that is, not individual entrepreneurs), there is no limit of 100 thousand rubles. In this regard, the company can make settlements with individuals in cash in any amount.

The limit is not taken into account when:

• employees are given wages and social benefits;
• staff are provided with accountable funds;
• Sole proprietors use cash for non-business purposes.

An individual entrepreneur has the right to use all the money received for his own purposes, taking them under the report in full. If it is necessary to spend funds, he may not direct all cash proceeds to the bank. A businessman has the opportunity to take all the cash from the cash register, but use it for personal purposes.

A legal entity and an individual entrepreneur have the right to make mutual settlements in cash on the basis of concluded agreements. But there is one condition - the amount of funds should not exceed 100 thousand rubles. The same requirement applies to contracts that provide for installment payments (for example, lease contracts in accordance with which payments are made every month). If in total the amount of payment for the entire lease period is more than 100 thousand rubles, then the balance exceeding the allowable limit is transferred to the lessor by bank transfer. It is necessary to control the moment when the amount of funds contributed under the contract reaches 100 thousand rubles.

5. Taking funds from the cash register for personal purposes.

Be aware of the limitations and opportunities that apply to any form of legal ownership. For example, if we are talking about an LLC, it is strictly forbidden to take funds from the cash desk for personal purposes, even if there is only one founder in the company. This restriction does not apply to individual entrepreneurs. They have the right to use the money from the cash register as they see fit. The main thing is the payment of all taxes and the calculation of the necessary insurance premiums.

Practitioner tells

Who to appoint responsible for cash discipline in the company

Alexander Osipov,

CFO Alaska Originale

In the cash handling regulations formed in the company, it is better to indicate those responsible for cash discipline:

• financial director or chief accountant (usually they are responsible for general organization and control of cash discipline);
• director of a branch or division of an enterprise located in a separate territory (this specialist is responsible for organizing the work of the local cash desk, he monitors how it works, makes decisions on the return of funds retail customers, approves their applications, signs cash documentation and cash refund certificates at the cash desk (f. KM-3));
• a specialist who controls cash discipline at the local cash desk, the operation of cash register counters, checks the information in the book of the cashier-operator, counts and accepts cash from the cash register, checks the information in the certificate of the cashier-operator, draws up information about the readings of counters cash registers and revenue of the enterprise (f. KM-7), acts on the return of funds at the cash desk (f. KM-3), signs expenditure and receipt cash documents on behalf of the chief accountant;
• cashier or cashier-operator (he is responsible for conducting cash transactions, issuing and receiving money, processing cash documentation and cash reports, signs all forms and acts related to the operation of the cash desk).

Other specialists responsible for certain procedures at enterprises are often appointed on the basis of separate orders (for example, the composition of the inventory commission, if it is planned to check the tax cash discipline).

How is cash discipline controlled?

All employees of the company must strictly follow the rules for conducting cash transactions. However, the chief accountant should control cash discipline as a whole (unless, of course, the presence of such a specialist is provided for by the organization's regulations). If the activity is carried out by an individual entrepreneur and he is the only one in the business, then he himself is responsible for everything.

Some types of control over cash discipline are the responsibility of the state. In accordance with the norms of paragraph 1 of Art. 7 of the Law of the Russian Federation of March 21, 1991 No. 943-1, the Federal Tax Service should check cash discipline.

Within control tax office plans to learn:

• whether there were cases when the proceeds were not received in full or the terms of the procedure were violated;
• whether the allowable settlement limit of 100 thousand rubles has been exceeded;
• whether the allowable level of the carry-over balance of money in the cash register has been exceeded;
• whether any operations through the CCP were carried out with violations;
• whether the required cash warrants were always issued, whether there were any errors in their execution;
• whether, when required, the company always punched and issued cashier's checks and, in the required cases, issued forms of strict accountability;
• whether the balances in the cash register coincide with the information reflected in the cash documentation;
• whether accountable persons were not provided with large sums for periods exceeding the allowable ones.

How is the check of cash discipline in the enterprise

In accordance with the Order of the Ministry of Finance of the Russian Federation dated October 17, 2011 No. 133n, the head tax service takes the initiative to conduct an audit for compliance with cash discipline, issuing an appropriate order. It indicates the time during which the check of tax cash discipline will take place, and its purpose. During control measure tax officials study:

• documentation issued during cash transactions;
• fiscal reporting and control tapes of cash registers;
• registration and operational documentation for CCP;
• documentation reflecting information on the receipt of BSO, their accounting and disposal;
• registers of accounting operations related to accounting and economic activity;
• orders that set limits on cash balances;
• advance reporting.

Representatives of the tax service have the right to check not only the documentation and registers listed above. In accordance with their requirement, the inspected organization is obliged to explain other points directly related to the object of control.

What is the responsibility for violating cash discipline in 2017?

If a number of violations are detected, administrative liability is applied. Cash discipline must be observed by all companies and individual entrepreneurs. Before July 15, 2016, liability was incurred if organizations:

1. violated the rules for working with cash (exceeded the limits, did not fulfill the posting of the proceeds): the fine for violation of cash discipline for officials was 4-5 thousand rubles, for legal entities - from 40 to 50 thousand rubles. (Clause 1, Article 15.1 of the Code of Administrative Offenses of the Russian Federation);
2. did not use cash registers or used cash registers that do not meet existing norms, did not issue a document confirming payment, which, depending on the degree of violation, entailed a warning or a fine: for individuals it ranged from 1500 to 2000 rubles, for officials - from 3 to 4 thousand rubles, for legal entities - from 30 to 40 thousand rubles. (Clause 2, Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Now administrative liability can be applied for violation of cash discipline committed before 07/15/2016.

In accordance with Federal Law No. 290-FZ of July 3, 2016, since 2016 fines for violations of cash discipline have increased significantly (in particular, liability for non-use of cash registers). Non-use of cash registers from 07/15/2016 threatens:

• a fine for officials in the amount of 25 to 50% of the amount of the calculation performed without the use of cash registers, but not less than 10 thousand rubles;
• a fine for legal entities in the amount of 75 to 100% of the amount of the calculation performed without the use of cash register equipment, but not less than 30 thousand rubles. (Clause 2, Article 14.5 of the Code of Administrative Offenses of the Russian Federation as amended by Federal Law No. 290-FZ).

If a company for the second time violates the legal requirement related to the use of a cash register, the amount of settlements without the use of cash registers equals (including in aggregate) 1 million rubles. and more, followed by:

• disqualification of officials for 1-2 years;
• stopping the work of individual entrepreneurs and organizations for up to 90 days (clause 3, article 14.5 of the Code of Administrative Offenses of the Russian Federation, as amended by Federal Law No. 290-FZ).

Measures of responsibility for such violation of cash discipline in 2017 as the use of cash register equipment that does not meet the standards, the use of cash register equipment, which is accompanied by violations of the established legislative norms and the conditions for its registration and application until February 1, 2017, have not changed (clause 15, article 7 of the Federal Law No. 290-FZ). But from February 1, 2017, the following liability measures apply for these violations, as well as violations of the procedure, terms and conditions for re-registration of CCPs:

• a warning or a fine for violation of cash discipline in the amount of 1,500 to 3,000 rubles. for officials;
• a warning or a fine in the amount of 5 to 10 thousand 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).

According to the Federal Law of July 3, 2016 No. 290-FZ, companies can be held liable for other violations when using a cash register. For example:

• if not sent to the buyer cash receipt or a strict reporting form in electronic format or if these documents are not transferred on paper at the request of the client;
• responsible for violations are also required fiscal operators, CCP manufacturers and expert organizations.

There is a statute of limitations for violations of cash discipline. So, from the moment of violation, it is possible to bring the perpetrators to administrative responsibility only within 2 months (clause 1, article 4.5 of the Code of Administrative Offenses of the Russian Federation). It is possible that in 2017 many one-time violations of cash discipline will remain unpunished. But a violation of cash discipline in 2017 can become a reason for especially careful monitoring of the taxpayer and a reason for an early on-site audit. Representatives of the tax service will definitely be interested if the proceeds are not fully credited and out of time, and also if there are discrepancies between the documentary and actual cash balances.

If issued imprest funds on a large scale for an unreasonably long period, additional personal income tax may be charged to it (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 05, 2013 No. 14376/12).