It is very important for every individual entrepreneur whose activities involve conducting cash transactions to know how to act in accordance with current legislation. Violations of cash discipline threaten individual entrepreneurs with fines. We will try to understand the main points regarding compliance with cash discipline of individual entrepreneurs.
Decree of the Bank of Russia dated March 11, 2014 No. 3210-U (Instruction No. 3210-U) regulates the procedure for conducting cash transactions by individual entrepreneurs. According to this decree, some relief is provided for two categories of taxpayers.
In 2022, small businesses can maintain a simplified cash procedure, which allows for the absence of a cash limit (paragraph 10, paragraph 2 of Directive No. 3210-U). Thus, small businesses have the right to accumulate as much money as they want in the cash register (there is no limit on the amount). It should be noted that for security reasons it is still better to deposit money at the bank.
In all other cases, small business representatives must follow the established procedure for conducting cash transactions.
Cash transactions and cash handling generally include:
- receiving and issuing cash, for which incoming and outgoing cash orders are drawn up;
- storing cash in the cash register;
- compliance with the cash payment limit;
- maintaining a cash book;
- depositing cash into a bank account.
Cash discipline in 2022 allows individual entrepreneurs not to issue an outgoing cash order (when issuing cash from the cash register) and a cash receipt order when accepting cash. In para. 2 subp. 4.1 and para. 9 subp. 4.6 clause 4 of Directive No. 3210-U states that entrepreneurs may not maintain a cash book.
Please note that refusal to issue cash outflow orders (RKO) and cash inflow orders (PKO) may complicate control over the activities of employees receiving funds. That is, there will be no confirmation that the employee received the money.
If an individual entrepreneur does not have employees, and cash flows go to the entrepreneur directly, then it is quite advisable to abandon cash settlement and cash management services.
The receipt of revenue by individual entrepreneurs can be confirmed by cash receipts (issued to customers), shift closure reports, as well as strict reporting forms (SRF).
The payment of wages will be recorded in the relevant payroll.
Individual entrepreneurs using the simplified tax system record all transactions in the Income and Expense Accounting Book (KUDiR). According to clause 1.1 of the Procedure approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n, drawing up RKO and PKO for filling out KUDiR for individual entrepreneurs is not mandatory.
If an entrepreneur using the simplified tax system took money from the cash register for personal purposes, there is no need to reflect this operation in the Book of Income and Expenses (since this is not considered an expense under the simplified tax system).
In general, in all other cases, an individual entrepreneur must follow the procedure for cash transactions provided for by law.
What is a cash book?
Cash book (CC) is a document that records the movement of funds in the exact sequence according to primary documents. After each transaction is completed, it must be registered.
The basis for creating incoming and outgoing orders are various documents, including those generated by the online cash register. If an entrepreneur does not legally use cash register systems, then sales receipts and strict reporting forms are used.
Thus, absolutely all transactions (documented and even those that have not undergone fiscalization) are reflected in the cash book.
Who should lead it and why?
Maintaining a cash book
is the responsibility
of all
legal entities.
Individual entrepreneurs are exempt from this,
but they need to maintain summary documents that show cash flows, which is an alternative to a cash book.
About limits
One of the main purposes of using a cash book is to control the business limit. At the same time, it is important to fulfill the condition: the cash balance should not exceed the limit established by law or internal documents of the company. If there is a surplus, funds are transferred to a bank account.
Cash transactions within the framework of acquiring are not reflected in the cash book, but are necessarily carried out through the online cash register.
For individual entrepreneurs, limits are not established at the legislative level. If necessary, a standard is created that regulates cash flow within the enterprise.
Limits at the cash register
There are two limits for working with cash.
| Limit on cash payments | Used for cash payments with counterparties. Cannot exceed 100,000 rubles within the framework of one contract. Moreover, it makes no difference how much time has passed between tranches. The limit is valid for the entire duration of the contract. |
| Cash balance limit | Determined by calculation, set forth in paragraph 2 of the Appendix to Directive No. 3210-U. The calculation procedure is in the material “How to calculate the cash balance limit” The limit can be exceeded only on the days of payment of wages, scholarships, and benefits. In other cases, exceeding the cash balance limit will be a gross violation of cash discipline. The excess amount at the end of the operating day should be deposited into the current account of the servicing bank. |
IMPORTANT!
The cash balance limit will have to not only be calculated, but also approved by a separate order. Working without limits is not allowed - this is a violation of Directions 3210-U.
Do I need to keep a cash book if I use an online cash register?
In general terms, most companies maintain a cash book, this is an important accounting and financial control tool. It doesn’t matter whether the company uses an online cash register or not.
And the use of cash register systems acts as a special case in such economic relations.
Federal Law No. 54 does not define a rule indicating that an enterprise may not use CC, so there are no legal grounds for refusing to use it.
As a result, maintaining a cash book when using an online cash register is essentially necessary in two cases:
- A legal entity has been opened, including a small enterprise.
- The individual entrepreneur himself decided on the need for CC.
Which individual entrepreneur needs a modern cash register, subject to the use of a simplified tax system (STS)
You will have to work with such a cash register in almost any settlement between people and sellers, as well as between individual entrepreneurs and companies when paying by any method.
If the company pays without a card (by transfer between current accounts), then the device will not be needed.
But if clients pay by card, electronic wallet, or through online banking, then a cash register will be required. It will also be needed if a person pays in cash through an operator or by payment order.
It is worth considering that a modern cash register should be able to:
- send online electronic checks both to the tax office and to buyers if necessary;
- encrypt, store and protect FD from unauthorized access and editing.
But to start working like this, you will have to purchase a new cash register model, register it in the correct way on the Federal Tax Service website or through a personal statement in a special register. In some cases, it is possible to upgrade existing cash register equipment.
Who will need online cash register this year according to the law:
- on the territory of the Russian Federation, it is recommended for all companies to use them at the time of settlements with customers and counterparties;
- Certain categories of firms listed in Article 2 of Federal Law No. 54 can avoid application;
- what taxation regime and organizational and legal form he chooses does not matter;
- The deadlines are specified in Law 54.
Now let's talk about which CCP and FN will be required for individual entrepreneurs on the simplified tax system.
Rules of conduct
Directive of the Central Bank No. 3210-U dated March 11, 2014 determines the procedure for maintaining a cash register, including in the case of using an online cash register:
- The beginning and end of QC maintenance coincides with the calendar beginning of the year. For new businesses founded in the middle of the year, the start of QC is determined by the date of the first transaction. If the activity ceases in the middle of the year, then the QC is completed at the same time.
- The document may be drawn up in handwritten form (using a ballpoint pen) or printed form.
- Information is entered on each line; omissions are not allowed.
- All sheets are compiled in two copies, one of which is cut off, and the second remains in the book.
- QC is carried out daily (subject to operations), and each day begins with a new sheet.
- At the end of the shifts, the CC along with the primary documents is submitted to the accounting department for verification, after which it is returned to the cashier.
- Each enterprise maintains only one QC.
How should I fill out the cash book?
Filling out the fields of the cash book involves two main operations: entering cash inflows and cash outflows. At the end of the shift, the results are summed up.
The legislation defines the KO-4 form, according to which the cash book is drawn up. If the charter of the enterprise provides for a different form of CC, then use that one.
However, for most entrepreneurs, the statutory form is convenient and understandable, so they adhere to it.
Basic design elements
Title page Contains basic information about the organization.
The period for maintaining the document is also indicated. Cash sheets
They reflect basic information: the balance at the end of the previous shift, the income and expense of the current shift. Each transaction is entered in a specific column indicating from whom the funds were received and to whom the funds were issued. To confirm the contents, the sheets bear the signatures of the cashier and accountant.
last page
It is filled out at the end of the period. It indicates the number of sheets that are numbered and stitched, and is also signed by the manager and accountant of the enterprise.
Enterprise cash register and cash register equipment (CCT) - what is the difference?
An enterprise cash register is something that every organization has. It registers all cash movements: revenue at the end of the day, receipt of loans, issuance of accountable funds, issuance of salaries, etc. Documents directly related to cash discipline are a cash receipt order, an expenditure cash order and a payroll.
The cash register is used by those who are directly involved in receiving retail revenue, accepting cash and payments through acquiring. The cash register records the movement of revenue. Thus, a cash register is part of an enterprise’s cash register, and its main document is a cash receipt.
A cash receipt order (CPO) is generated whenever cash is received (each time money is received at the cash desk). With its help, the total amount of revenue for the day is drawn up; this PKO will be part of the cash book. With this PCO, you can issue a return of unused accountable funds from the employee.
A cash expenditure order (COS) is issued in cases where the organization's cash is spent - for example, money is issued for reporting. But, if you issue funds to your employees from the cash register in the form of wages, then the payroll sheet for the payment of wages is simply filled out for them. In this case, the cash receipt will not be issued. Because a cash receipt relates strictly to calculations, and not to interaction with employees.
Two filling methods
As stated above, entering information into the QC is allowed with a ballpoint pen or on a computer.
Manually
If the handwritten method is used, then the book is divided into the main and detachable parts. Copying the contents of the first part to the second is carried out using carbon paper, which is placed between them. The main part is stapled, and a copy is sent to the accounting department.
Electronic
To fill out the QC on a computer, select special software or use Excel tables in accordance with established rules. Then the printed sheets are signed and stapled.
Electronic filling of the CC does not require the use of paper media. Documents are certified with an electronic signature.
QC storage requirements
Responsibility for this lies with the head of the enterprise.
Art. 29 of Law FZ-402 dated December 6, 2011 determines the storage period for CC from 5 years from the end of the reporting year. After the specified period, the documents must be destroyed, unless a longer storage period is provided for by the company’s internal documents.
The place where the cash book is stored is the enterprise archive. It can also be given to a specialized company for storage. In this case, an agreement is drawn up between the parties and the terms of the security guarantee are indicated.
Who controls the maintenance of the cash book and how?
The Tax Service is responsible for checking the cash discipline of enterprises, which can impose a fine in case of violations of the law.
The task of the audit is not only to determine the correctness of the CC, but also to identify other offenses that are within the competence of the Federal Tax Service.
The following are subject to verification:
- documents related to the registration of cash transactions, including the cash book;
- reporting contained in fiscal memory;
- an order setting a limit on the cash balance;
- expense reports and other accounting documents.
The cash book is under close attention of the tax authority, as it allows you to determine how completely and timely the revenue has been recorded.
Spending cash proceeds of individual entrepreneurs in 2022
Cash discipline in 2022 allows individual entrepreneurs to spend cash proceeds only for certain purposes. All types of expenses that are not indicated in the permitted list of purposes from the Directives of the Central Bank of the Russian Federation No. 5348-U turned out to be prohibited. If the transaction is not on the list, then paying for it with cash proceeds is illegal.
For example, you cannot spend cash proceeds for the following purposes:
- issuing and repaying loans and paying interest on them;
- transactions with securities;
- payment for real estate rental;
- organization (carrying out) of gambling.
Directive No. 3073-U of the Bank of Russia states that for the purposes listed above, you first need to deposit cash into an individual entrepreneur’s current account, and then withdraw cash from the current account specifically for these purposes (you can use a bank card issued to an individual , and not on individual entrepreneurs).
The funds that an entrepreneur withdraws from his current account and deposited into the cash register are not reflected in his tax accounting (letter of the Ministry of Finance of Russia dated July 8, 2009 No. 03-11-09/241).
What can you spend cash proceeds received at the cash desk of a company or individual entrepreneur in 2022:
- salary and other amounts included in the wage fund;
- social payments (benefits, scholarships);
- cash payments for goods/work/services, with the exception of securities;
- issuance of accountable amounts to employees;
- refunds for services not provided, work not performed, returned goods;
- cash payment of insurance benefits under contracts with individuals;
- issuing money to individual entrepreneurs for their own expenses that are not related to running a business;
- to carry out cash transactions by a banking agent, in accordance with Art. 14 of the law of June 27, 2011 No. 161-FZ;
- for issuing new loans to individuals from pawnshops and microfinance organizations, no more than 50 thousand rubles per agreement, within 1 million per day;
- for issuing new loans to individuals from consumer needs. cooperations, in the amount of no more than 100 thousand rubles under one agreement, within 2 million per day.
