Regulations on cash discipline. Cash transactions when using the online cash register

Cash discipline is a set of mandatory rules that business entities must follow when conducting operations for the receipt, storage and issuance of cash Money.

Organizations and individual entrepreneurs carry out settlements using cash through the operating cash desk. It is necessary to distinguish between the concepts: the operating cash desk of the enterprise and cash machine, which in everyday life is also called "cash".

A cash register is a device designed to automate accounting for the receipt of money, registering the purchase of goods (services, works) and printing a check.

Under the operating cash desk is meant the totality of all actions that are performed with cash in the process economic activity.

And the transaction for the receipt of revenue received through the CCP is integral part a whole range of procedures related to the receipt, storage and issuance of cash. Any cash transaction requires documentation subject to the provisions of the current legislation.

Who is obliged to observe cash discipline

All entities using cash in the course of doing business are required to follow the established requirements for conducting cash transactions, regardless of:

1. Tax systems;
2. Applications of KKM;
3. Use .

Simplified rules apply to IP. Entrepreneurs have the right:

• do not fill out RKO, PKO and cash book;
• do not set a cash limit.

But if the IP has wage-earners, he is required to draw up documentation confirming the payment of wages.

Organizations related to small businesses also have the right not to limit the amount of money stored in the cash register, in accordance with the current version of Art. 4 of the Law of July 24, 2007 No. 209-FZ and Decree of the Government of the Russian Federation of April 4, 2016 No. 265.

It should be understood that all the money coming into the cash desk of the company belongs to the legal entity. And even the sole founder has no right to arbitrarily use the company's cash finances for their own needs.

Individual entrepreneurs can withdraw cash from the cash desk at any time and in any quantity, the main thing is to avoid delays in paying taxes and contributions. If an individual entrepreneur uses cash documents, the issuance of amounts from the cash desk for own needs must be issued with an expense order.

On the use of cash registers and strict reporting forms

Acceptance of proceeds in cash requires the use of cash registers, except for the following cases:

• the use of UTII by organizations and individual entrepreneurs, as well as when the entrepreneur is on the PSN (until 07/01/2018, after this period it is necessary to use);
• the use of BSO by firms and entrepreneurs in the provision of services to citizens;
• conducting individual entrepreneurs and organizations in difficult territorial conditions, in which the use of cash registers is difficult.

The number of CCPs that can be in operation is not limited. All proceeds received for the work shift must be carried out through the company's cash desk (IP).

KKT (online cash desk) is allowed for use, which:

1. Registered with the tax office;
2. Has a case with a printed serial number;
3. Equipped with a fiscal storage device to which fiscal data is transferred;
4. Has a built-in real-time clock;
5. Checks the control numbers of the registration number of the cash register;
6. Equipped with a functionality that provides for the printing of fiscal documents (this function may not be available for payments made via the Internet);
7. Able to generate fiscal documents in in electronic format and transfer them to any fiscal operator, as well as accept confirmations from the operator;
8. Provides information about a violation of the procedure for exchanging data with a fiscal operator and other malfunctions and malfunctions of the cash register itself;
9. Ensures receipt of information on the amount of payment from the terminal that sends orders to the bank (acquiring devices);
10. Does not allow the generation of a receipt (SRF) or a corrective receipt (SRF) containing more than one settlement attribute;
11. Provides printing of a two-dimensional QR code on a receipt (BSO);
12. Generates a report on current state calculations at any time for presentation to the checking inspector;
13. Provides search for any document by number from fiscal memory, its printing or transfer to electronic form;
14. Executes information exchange protocols.

Models of cash registers that meet the requirements are entered by the Federal Tax Service in the registers of cash registers and fiscal drives.

In connection with the transition to a new generation of cash desks from 07/01/2017, many unified forms have lost their relevance, since all the necessary information is stored in the memory of the cash register and can be printed at any time. Organizations (IEs) using online cash registers may NOT fill out:

• certificate-report of the cashier-operator ();
• journal of the cashier-operator ();
• register of KKM meter readings (form KM-5);
• an act of returning money to buyers (form KM-3), etc.

This documentation was necessarily drawn up on old CCPs. It should be noted that the above documents are not (and have not previously been) related to cash discipline.

BSO forms

BSOs are developed by the organization (IP) independently, if the form of the form for the types of services provided by the firm (IP) is not approved by law. The developed BSO must comply with the requirements of Decree of the Government of the Russian Federation of 05/06/2008 No. 359.

You can apply this form until 07/01/2018. After this date, you should use online devices that provide for the formation of BSOs in electronic form.

Currently, the use of such devices is voluntary. Required details for new BSOs are listed in the law of July 3, 2016 No. 290-FZ.

Copies of forms (tear-off stubs of BSO) are subject to transfer to the main cash desk along with cash and serve as confirmation of the amount of revenue received per shift.

Cash discipline also does not include: BSO, accounting book BSO and KUDiR.

Cash documents and their execution

For registration of cash transactions, the following unified forms are used:

1. Incoming cash order ().
2. Account cash warrant ().
3. Cash book ().
4. Cash book ().
5. Payroll () and payroll ().

The unified form (KO-3) is not mandatory; administrative responsibility for its absence is not provided.

Registration of cash documentation is allowed both on paper and in electronic form.

Paper forms must contain the signatures of authorized persons, electronic documents certified by a special electronic signature.

The responsibility for carrying out operations on the cash desk is assigned to the cash worker. The head of the organization or individual entrepreneur can perform the functions of a cashier independently in the absence of an authorized employee in the state.

Generates the above cash documents Chief Accountant or another responsible person appointed by order of the head.

If there are several cashiers in the company, one of them is appointed to the position of senior cashier.

Compliance with the cash limit

The amount of money that can be in the subject's cash desk after the end of the working day is limited by the established limit. All excess cash must be kept in a bank account.

The limit may not be observed:

• on the days of settlements for wages and other payments included in the payroll;
• on weekends and holidays if the company was operating and receiving cash proceeds.

The limit is set by the firm independently by issuing a relevant order. To calculate the carry-over cash balance, one should be guided by the formulas given in the Instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U.

The validity period of the established limit is not legally established. If such a period is not provided for by the current order, the organization uses the approved calculation until the issuance of a new order by the head.

Similar posts
• Issuance of cash to the account from the cash register
• Incoming cash order (form KO-1)

Cash discipline is the observance by organizations and individual entrepreneurs of the rules for conducting cash transactions, the rules for spending cash proceeds, the rules for keeping cash, as well as the rules for working with cash registers.

We want to note right away that the cash discipline is the same for everyone (with the exception of some points), that is, the cash discipline in 2019 for an LLC is the same as, for example, for a JSC.

Cash discipline in 2019

We have already talked about the rules for conducting and processing cash transactions. Therefore, now we will dwell on the rules for spending cash proceeds, storing cash and working with cash registers.

Maintaining cash discipline: spending cash proceeds

Organizations and individual entrepreneurs are prohibited from spending cash proceeds (clause 2 of the Directive of the Bank of Russia dated 07.10.2013 No. 3073-U). But there is an exception to any rule, so the above amounts can be used, for example, for:

• payments to employees (various salary payments and social payments);
• issuance of money to accountants;
• payment for goods/works/services (except for securities);
• refund to buyers/customers for cash paid but returned goods (work not performed, services not rendered).

An individual entrepreneur who has received cash proceeds at the cash desk can spend it on personal needs.

Storage of cash

Legislatively established requirements there is no cash desk for the premises - they were canceled back in 2012. Therefore, the head of the company / individual entrepreneur himself decides how cash will be stored at the cash desk (clause 7 of the Directive of the Bank of Russia dated 11.03.2014 No. 3210-U). For example, the head of an organization may issue an order stating that cash must be kept in a safe located in the accounting department.

Working with CCP

Work with the use of cash registers is regulated by the Federal Law of May 22, 2003 No. 54-FZ (hereinafter referred to as the Law).

When selling goods (works, services) for cash, as well as using bank cards, organizations and individual entrepreneurs must apply the CCP (clause 1, article 1.2 of the Law).

Conventionally, there are several basic rules for working with CCP:

CCP must meet certain requirements (Article 4 of the Law). Such requirements, in particular, include the presence of a housing, serial number, real-time clock, serviceability of the device;

CCP must be registered with the tax office, and in some cases it is necessary to re-register the cash register or remove it from the register (Article 4.2 of the Law). It is worth noting that the legislation does not set a deadline for submitting an application to the IFTS for registering a CCP, but it is logical to assume that you need to register the device before you start using it;

When selling goods (works, services) for cash, an organization / individual entrepreneur is obliged to issue to the buyer cash receipt, and in the case when the CCP can not be applied, - the form strict accountability. At the same time, certain requirements are imposed on these documents (Article 4.7 of the Law).

Responsibility for violation of cash discipline

Administrative punishment is provided for violation of cash discipline. Moreover, the fine depends on what kind of violation was committed by the organization / individual entrepreneur.

So, for example, an organization faces a fine in the amount of 40 thousand rubles. up to 50 thousand rubles in the case (part 1 of article 15.1 of the Code of Administrative Offenses of the Russian Federation):

• cash settlements with other firms in excess of the established maximum;
• keeping money in cash in excess of the established limit.

As for non-compliance with the rules for working with cash registers, the penalties for this are as follows (Article 14.5 of the Code of Administrative Offenses of the Russian Federation):

Type of violation	Amount of the fine
	For organization	For officials legal entity / individual entrepreneur
Non-use of CCP	From 75% to 100% of the amount of the calculation made without the use of cash registers, but not less than 30 thousand rubles.	From 25% to 50% of the amount of the calculation made without the use of cash registers, but not less than 10 thousand rubles.
The use of CCP that does not comply with the requirements of the law	From 5 thousand rubles. up to 10 thousand rubles	From 1.5 thousand rubles. up to 3 thousand rubles
The use of CCP in violation of: - the procedure for its registration; - the procedure, terms and conditions for its re-registration; — procedure and conditions of application
Non-submission to tax authorities at their request of CCP documents and information or their submission in violation of the deadline
Non-issuance of a check (SRF) to the buyer / non-delivery of a check (SRF) in electronic form in cases provided for by law	10 thousand rubles	2 thousand rubles

The statute of limitations for bringing to justice is a year and it is calculated (parts 1, 2, article 4.5 of the Code of Administrative Offenses of the Russian Federation):

• or from the time the violation was committed;
• or since the discovery of a continuing violation (for example, the absence of a CCP from a firm obliged to apply it).

No. 86-FZ dated July 10, 2002 "On the Central Bank Russian Federation(Bank of Russia)" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2002, N 28, art. 2790; 2003, N 2, art. 157; N 52, art. 5032; 2004, N 27, art. 2711; N 31, art. 3233; 2005, N 25, item 2426; N 30, item 3101; 2006, N 19, item 2061; N 25, item 2648; 2007, N 1, item 9, item 10; N 10, 1151; N 18, item 2117; 2008, N 42, item 4696, item 4699; N 44, item 4982; N 52, item 6229, item 6231; 2009, N 1, item 25 ; N 29, item 3629; N 48, item 5731; 2010, N 45, item 5756; 2011, N 7, item 907; N 27, item 3873; N 43, item 5973; N 48, 6728; 2012, N 50, item 6954; N 53, item 7591, item 7607; 2013, N 11, item 1076; N 14, item 1649; N 19, item 2329; N 27, 3438, item 3476, item 3477; N 30, item 4084; N 49, item 6336; N 52, item 6975) determines the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia (hereinafter referred to as cash) on the territory of the Russian Federation by legal entities (with the exception of the Central Bank of the Russian Federation, credit organizations(hereinafter - the bank), as well as a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.

For the purposes of this Directive, small business entities are understood to be legal entities classified in accordance with the conditions established by Federal Law No. 209-FZ of July 24, 2007 "On the Development of Small and Medium-Sized Businesses in the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2007, N 31, item 4006; N 43, item 5084; 2008, N 30, item 3615, item 3616; 2009, N 31, item 3923; N 52, item 6441; 2010, N 28, item 3553 ; 2011, N 27, item 3880; N 50, item 7343; 2013, N 27, item 3436, item 3477; N 30, item 4071; N 52, item 6961), to small enterprises, in including micro-enterprises.

Recipients budget funds when conducting cash transactions, they are guided by this Instruction, unless otherwise specified by the 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 deducing the amount of the cash balance at the end of the working day in the cash book (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.

Paying agent operating in accordance with the Federal Law of June 3, 2009 N 103-FZ "On the activity of accepting payments from individuals carried out by payment agents" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2009, N 23, art. 2758; N 48, 5739; 2010, N 19, item 2291; 2011, N 27, item 3873) (hereinafter referred to as the paying agent), a bank paying agent (subagent) operating in accordance with the Federal Law of June 27, 2011 N 161 -FZ "On the National Payment System" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2011, N 27, Art. 3872; 2012, N 53, Art. 7592; 2013, N 27, Art. 3477; N 30, Art. 4084) (hereinafter - a bank paying agent (subagent), when determining the cash balance limit, they do not take into account the cash accepted in the course of carrying out the activities of a paying agent, a bank paying agent (subagent).

Subdivision of a legal entity, at the location of which a separate workplace(workplaces) (hereinafter referred to as a separate subdivision), 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, which includes separate subdivisions that hand over cash to the legal entity's cash desk, determines the cash balance limit, 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.

A legal entity keeps on bank accounts in banks funds 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.

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

An authorized representative of a separate subdivision may, in accordance with the procedure established by a legal entity, hand over cash to the legal entity's cash desk or to a bank or organization included in the Bank of Russia system in order to credit their amounts to the legal entity's bank account.

4. Cash transactions are conducted at the cash desk by a cashier or other employee determined by the head of the 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 appropriate official rights and duties with which the cashier must familiarize himself with signature. Cash transactions with individuals who are visually impaired, using a facsimile reproduction of their handwritten signature, affixed using a mechanical copying tool, are carried out taking into account the requirements of Article 14.1 federal law dated November 24, 1995 N 181-FZ "On social protection disabled people in the Russian Federation" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 1995, N 48, art. 4563; 1999, N 2, art. 232; N 29, art. 3693; 2001, N 24, art. 2410; N 33, art. 3426; N 53; item 5024; 2002, N 1, item 2; 2003, N 2, item 167; N 43, item 4108; 2004, N 35, item 3607; 2005, N 1, item 25; 2006, N 1, item 10; 2007, N 43, item 5084; N 49, item 6070; 2008, N 9, item 817; N 29, item 3410; N 30, item 3616; N 52, item 6224; 2009, N 18, item 2152; N 30, item 3739; 2010, N 50, item 6609; 2011, N 27, item 3880; N 30, item 4596; N 45 , item 6329; N 47, item 6608; N 49, item 7033; 2012, N 29, item 3990; N 30, item 4175; N 53, item 7621; 2013, N 8, item 717 ; N 19, item 2331; N 27, item 3460, item 3475, item 3477; N 48, item 6160; N 52, item 6986; 2014, N 26, item 3406; N 30, item 4268) by a cashier in the presence of an employee specified in the administrative document of a legal entity, an individual entrepreneur and not carrying out this cash transaction. specified worker before conducting a cash transaction, orally brings to the attention of an individual who is visually impaired, information about the nature of the cash transaction and the amount of the transaction (the amount of cash).

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.

Entity, individual entrepreneur can conduct cash transactions using software technical means.

Software and hardware, the design of which provides for the acceptance of banknotes of the Bank of Russia, 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 normative act Bank of Russia.

Cash documents can be issued 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" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2003, N 21, art. 1957; 2009, N 23, art. 2776; N 29, art. 3599; 2010, N 31, art. 4161; 2011, N 27, art. 3873; 2012, N 26, item 3447; 2013, N 19, item 2316; N 27, item 3477; N 48, item 6165; 2014, N 19, item 2316; 2015, N 10, item 1421; 2016, No. 27, item 4223).

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

Individual entrepreneurs 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 entrepreneurial activity, cash documents may not be issued.

(see text in previous edition)

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, individual with which contracts for the provision of accounting services have been concluded (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 by 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.

(see text in previous edition)

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 received and issued by the cashier, indicating the amounts of cash transferred. Entries in the accounting book of funds received and issued by the cashier are made at the time of cash transfer and are confirmed by the signatures of the senior cashier, cashier.

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, the legal entity records in the cash book.

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

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

(see text in previous edition)

At the end of the working day, the cashier checks 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, and certifies the entries in the cash book with a signature.

(see text in previous edition)

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 carried out the specified reconciliation.

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

Separate subdivisions transfer to the legal entity a copy of the sheet of the cash book in the manner established by the legal entity, taking into account the time period for the preparation of accounting (financial) statements by the legal entity.

Control over the maintenance of the cash book is carried out by the chief accountant (in his absence - the head).

If individual entrepreneurs, 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, they may not keep a cash book.

4.7. The documents provided for by this Instruction may be drawn up on paper or in electronic form.

Documents on paper are drawn up by hand or using technical means designed to process information, including Personal Computer And software(hereinafter referred to as technical means), and signed with handwritten signatures. It is allowed to make corrections to documents drawn up on paper, with the exception of cash documents, containing the date of correction, surnames and initials, as well as signatures of persons who have drawn up documents in which corrections have been made.

Documents in electronic form are drawn up using technical means, taking into account their protection against unauthorized access, distortion and loss of information. Documents executed in electronic form are signed with electronic signatures in accordance with the requirements of the Federal Law of April 6, 2011 N 63-FZ "On Electronic Signature" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2011, N 15, art. 2036; N 27, art. 3880; 2012, N 29, item 3988; 2013, N 14, item 1668; N 27, item 3463, item 3477; 2014, N 11, item 1098; N 26, item 3390; 2016, N 1, art. 65; N 26, art. 3889) (hereinafter - electronic signature). It is not allowed to make corrections to the documents executed in electronic form after signing the said documents.

(see text in previous edition)

The storage of documents drawn up on paper or in electronic form is organized by the head.

5. Acceptance of cash by a legal entity, individual entrepreneur, including from the person with whom the contract employment contract or a civil law contract (hereinafter referred to as the employee), is carried out according to cash receipt orders.

5.1. Upon receipt of an incoming cash order, 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 drawing up an incoming cash order on paper, its compliance with the sample, except for the case provided for in this Instruction, checks the compliance of the amount of cash , put down in numbers, the amount of cash put down in words, the presence of supporting documents listed in the incoming cash order.

(see text in previous edition)

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 cash actually received.

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

(see text in previous edition)

If the deposited amount of cash does not correspond to the amount specified in the incoming cash order, the cashier offers the depositor of cash to add the missing amount of cash or returns the excessively deposited 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 (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 to the amount of cash actually deposited.

(see text in previous edition)

(see text in previous edition)

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

6.1. Upon receipt of an expense cash warrant (payroll, payroll), 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 drawing up these documents on paper, its compliance with the sample, except for the case provided for in in the second paragraph 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 on an account cash warrant, the cashier also checks for the presence of supporting documents listed in the cash bill.

(see text in previous edition)

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 (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 presented confidant identity document. In the payroll (payroll), before the signature of the person who is entrusted with receiving cash, the cashier makes an entry "by proxy". The power of attorney is attached to the expenditure cash warrant (settlement and payroll, payroll).

In the case of issuing cash under a power of attorney issued for several payments or for receiving cash from different legal entities, individual entrepreneurs, its copies 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

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

Normative legal act, which regulates the conduct of the cash register - Instruction of the Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses”. 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 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 total amount accepted, issued cash 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 to free 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 (in new edition).

Let's bring possible example an order of the organization to issue money against a report that the 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 this sample cash order KO-2 as an example. Based on the formed RKO, the cashier is obliged to issue funds to the employee.

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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.

No changes were made to the procedure for conducting cash transactions in 2020. It is necessary to be guided by the instruction of the Central Bank of the Russian Federation of March 11, 2014 No. 3210-U, the latest version of which entered into force on August 19, 2017 (see the instruction of the Central Bank of the Russian Federation of June 19, 2017 No. 4416-U). By this order, the Central Bank:

• changed the procedure for compiling PKO and RKO cash desks on the basis of checks of KK-techniques;
• introduced a new rule for issuing cash documents in electronic form;
• 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:

Directive of the Central Bank of the Russian Federation of March 11, 2014 No. 3210-U on the procedure for conducting cash transactions
Canceled/Changed	The essence of changes in the rules for conducting cash transactions
Clause 5.2 is no longer valid	Clause 4.1. Cash documents (PKO and RKO) are drawn up at the end of cash transactions on the basis of the fiscal documents provided for in par. 27 art. 1.1 Fed. Law No. 54 of May 22, 2003
Clause 5.1 changed	Clause 5.1. When issuing a PKO in electronic form, a receipt for the PKO is sent to the depositor of cash at his request to the email address provided by him
Clause 6.1 changed	Clause 6.1. Availability of signatures responsible persons checked when preparing documents on paper
Clause 6.2 changed	Clause 6.2. In the case of registration of cash registers in electronic form, the recipient of cash affixes an electronic signature
Clause 6.3 changed	Clause 6.3. It is not necessary to draw up a separate application for an accountability if accountable person there is an order (i.e., the order that was in effect before 06/01/2014 has returned)
Clause 6.3 is changed - the third paragraph is no longer valid	Clause 6.3. It is permissible to issue an advance in case of outstanding debt according to the previous report

As you can see, cash discipline has changed significantly with the adoption of the latest version of Directive 3210-U.

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 the maintenance of an online cash register in 2020.

Follow the following cash handling procedures:

1. Appoint a cashier. Enter a new staff unit"accountant-cashier" or assign the responsibility for conducting cash settlements to another specialist. Note that only a full-time employee of the institution is appointed as a cashier. Such duties cannot be assigned to a freelancer or contractor. 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 verification of how the rules of cash desk management are observed will make it possible to avoid fines for violation of cash discipline.

Unified forms for cash transactions

As before, cash transactions in 2020 are drawn up in mandatory unified forms of primary accounting documents. These are the forms approved by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88: an incoming cash order (abbr. 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. .

By letter dated 07/21/2017 No. 03-01-15 / 46715, the Ministry of Finance of the Russian Federation confirmed that the use of unified forms related to the maintenance of cash registers (Resolution of the State Statistics Committee of Russia dated 12/25/1998 No. 132), in accordance with " model rules operation of cash registers ... ”(MF RF dated 08.30.1993 No. 104), optional!

Including the rules for conducting cash transactions in 2020, the following forms are recognized as 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 technical specialists and registration of work performed;
• an act on the verification of cash at the cash desk.

However, some forms remained mandatory elements cash flow accounting. Each institution is obliged to form mandatory documents when cash flows.

Current Forms and Samples

Since not all documents that process cash transactions have been abolished due to the introduction of online cash registers, we will list which cash documents were canceled in 2020 and which continue to be applied. 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, you should arrange the issuance of money to an employee of the institution.

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 issues wages and cash benefits.

An example of filling out the PKO

All expenditure and income transactions are recorded in a special document - the cash book, taking into account the chronological order of registration and accounting data.

Fill example

Using KKM in 2020

At economic entities The introduction of online cash registers is taking place in stages. In accordance with paragraph 4 of Art. 7 of the Federal Law of 03.07.2016 No. 290, from 01.02.2017 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, registration of cash registers 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). The transition took place in several stages. And now, almost all organizations and individual entrepreneurs working with cash must use online cash registers. In accordance with the rules for conducting cash transactions, in 2020 KCM has the right not to use companies operating:

• named in paragraph 2 of Art. 2 54-FZ;
• in remote and hard-to-reach places;
• in the field of religious rites and ceremonies, in the sale of objects of religious worship;
• pharmacy organizations in rural areas;
• for the provision of parking spaces land plots, which are state-owned;
• paid services librarianship;
• accepting cash for public utilities;
• educational services population;
• provision of services in the field physical culture and sports;
• provision of services by centers of culture and creativity.

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

To date, there are already more than 100 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. The current register of cash registers can be found on the official website of the Federal Tax Service.

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

• 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, amount of cash, average check etc. This means that now it is possible to check any point of sale 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.

After the introduction of online cash desks, all their owners from 08/19/2017 are required to fulfill through Personal Area QC-techniques the following actions (clause 1 of chapter I of the order of the Federal Tax Service of the Russian Federation dated 05.29.2017 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 signature. 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. Information and documents can also be submitted on paper to the tax authorities.

What to do in case of a malfunction of the KKM

Many users of online cash desks faced a massive failure on 12/20/2017. As a result of the uncertainty of how to work in such a situation, and the fear of penalties, many outlets throughout the entire country. As a result, the Federal Tax Service urgently issued an explanation in which it explained the procedure for 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 work in this case without the use of CCP, there will be no penalties in this case. After the restoration of the system's operability, the user is obliged to generate a corrective cash receipt, in which it is necessary to reflect the total amount of revenue unaccounted for by the CCP.

And how not to violate cash discipline if there was a breakdown of the only CCP that the company uses in its activities? In the event of a breakdown of the CCP, the organization has the right to conduct activities without its use. In this case, the buyer is given paper document, confirming the fact of payment (for example, a sales receipt). Immediately after fixing the breakdown, in order to avoid a fine, you must ():

• 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 the order of conduct before the IFTS finds out about the breakdown that has occurred as a result of the check. Only in this case penalties will not be applied. In order not to be in a situation of impossibility of work in case of breakdown of cash registers, 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 will check compliance with cash discipline in general: not only the fact of the availability of primary cash documents and the procedure for accounting for cash 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 the established limit cash desks;
• 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 violations of registration of cash transactions

Violation of the procedure for working with cash and the procedure for conducting cash transactions in 2020 is punishable. Failure to post cash proceeds, non-compliance with the cash limit, settlements with counterparties in cash in excess of the established norms, non-compliance with the procedure for storing funds is recognized as a violation. For such offenses, an administrative fine is provided for.

If cash discipline in 2020 does not meet the stated requirements, violators will be fined:

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