Does an entrepreneur need to comply with the cash payment limit? Restrictions on cash payments for individual entrepreneurs and LLCs: how much is possible and how much is not allowed Cash payment agreement 100 thousand

It is not always convenient to pay by bank transfer, especially if you are a private entrepreneur or the founder of a small LLC. Cash payment is a delicate matter. Let us recall that in the middle of last year the legislator established a number of new restrictions on such calculations. Let's figure out what's what and how to act so as not to inadvertently break the law.

Normative base

The procedure for monetary settlements in Russia is regulated by the Central Bank. In 2013, this organization published the Directive “On Cash Payments,” which came into force on July 1, 2014. This act consists of seven points.

It should be immediately noted that the provisions of the Directive apply only to legal entities and individual entrepreneurs. They do not apply to any cash transactions between ordinary citizens. In addition, these rules do not apply in three more cases:

for any settlements with the participation of the Central Bank;
when conducting banking operations;
when making customs payments.

The Central Bank's instruction contains two categories of restrictions when paying in cash for individual entrepreneurs and LLCs: by purpose and by amount.

Goal restrictions

Organizations and individual entrepreneurs can spend money from the cash register only for the following purposes:

payment of wages and social contributions (provided for in the Labor Code);
issuing money to employees on account (for example, for one-time payment for workers’ services);
payment of insurance compensation to citizens who have entered into an appropriate agreement and paid insurance premiums in cash;
expenses for any personal needs of an entrepreneur not directly related to his commercial activities;
payment for goods, services, work performed by contractors (except for the purchase of securities that cannot be paid in cash “from the cash register”);
moneyback – return of funds for goods of inadequate quality, work not performed and services not provided (or provided with poor quality);
issuance of money during transactions by a bank payment agent (in accordance with the Federal Law “On the National Payment System”).

Please note: restrictions do not apply to credit (including microfinance) organizations. They have the right to spend cash from the cash register for any purpose.

In the Directive, the legislator introduced another important rule. Now individual entrepreneur and legal entity. Persons for some “cash” payments can use only the money that was deposited into the cash register after withdrawal from the bank account. Such calculations include:

payments for the issuance or repayment of loans (or interest on loans);
on intra-organizational activities;
for conducting gambling.

What does this mean in practice? Let's say you needed to issue a loan to one of your employees. You can’t just take money out of the cash register and give it to the employee – you’ll have to take a roundabout route. The cash proceeds will need to be deposited at the bank, and then the loan amount will be received in cash (by check) from the same bank. Only after this the amount received can be given to the employee. Naturally, some percentage will “go” to the bank as a commission. Long, inconvenient and unprofitable - that is, quite in the style of the Central Bank.

Limit amount of settlements

The maximum cash payment amount has not changed. Now, as before 2014, it is limited to 100 thousand rubles under one contract. However, the new Directive of the Central Bank contains an important clarification: this limit on the amount is now relevant not only during the period of validity of the agreement, but also after the expiration of this agreement.

Let’s imagine that the contract clearly defines its validity period. This period has successfully expired, but the buyer still has outstanding accounts payable. If previously it was possible to pay it in full immediately (regardless of the amount), now this can only be done if the amount does not exceed 100 thousand rubles. Otherwise, you will have to “split” payments under several contracts.

It is necessary to mention a few more important particular points.

There is one more nuance that is worth highlighting separately. The amount limit applies only to contracts where both parties are legal entities or individual entrepreneurs. If one party is an entrepreneur or LLC, and the other is an ordinary citizen (individual), then the restriction will not apply.

Let's return to the lease agreement example. If you rented premises for your office from an organization, you can pay in cash only if the total rental amount does not exceed 100 thousand rubles. If the lessor is an individual, then the amount can be any. The law allows you to pay him in cash at least a hundred, at least two hundred thousand. By the way, payment is possible not only in Russian, but in foreign currency.

"Cash" and individual entrepreneur

Most often, it is entrepreneurs who have to pay in cash. We found out what restrictions there are when paying in cash for individual entrepreneurs and LLCs, and now let’s summarize the results and create a complete picture.

Entrepreneurs can make cash payments with citizens, legal entities, and other individual entrepreneurs. At the same time, in settlements with companies and individual entrepreneurs, entrepreneurs should not exceed the mark of 100 thousand rubles per agreement.
If you are an individual entrepreneur, then the law gives you the right to pay customs duties without restrictions, issue wages or money to your employees on account. Cash payments from the public, of course, can also be accepted without taking into account any limits.
Since an individual entrepreneur is an individual. person, all his proceeds (including cash) automatically become personal funds. The individual entrepreneur can dispose of these funds at his own discretion. The purpose of their use does not necessarily have to be related to commercial activities and business needs.

There is no need to hand over the proceeds to the bank in advance. By the way, if an individual entrepreneur makes payments within 100 thousand per contract, you don’t have to open a bank account at all.

Penalty for non-compliance with restrictions

Exceeding the maximum of 100 thousand rubles in cash under one contract is punishable administratively. For violation of the procedure for working with cash, a fine is provided in accordance with the Code of Administrative Offenses. This fine is imposed both on the entire company as a whole, and on a specific official (responsible employee) in particular.

the amount of the fine imposed on the organization is 40–50 thousand rubles;
An amount of 4–5 thousand rubles is collected from the responsible employee.

In this case, the individual entrepreneur is classified as a responsible employee.

An organization can be held accountable only within two months from the date of violation. By the way, in some cases, not only the company (or individual entrepreneur) making the illegal cash payment bears responsibility, but also the legal entity. the person who accepts the money. The law does not clearly regulate the procedure for distributing responsibility, so the decision depends solely on the court.

What's the result?

So, when paying in cash, an entrepreneur or head of a company must:

ensure that the total amount under the contract (and additional agreements, if any) does not exceed 100 thousand rubles;
remember that when making payments to individuals, restrictions on the amount do not apply;
know in which specific cases cash payments are generally allowed.

Also take into account those not entirely obvious nuances that are given in the lists above. Agree, it will be a shame to receive a fine for a trivial violation when making cash payments.

A selection of the most important documents upon request Cash payment limit between legal entities(regulatory legal acts, forms, articles, expert consultations and much more).

Regulatory acts

In accordance with clause 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013 “On Cash Payments,” the maximum amount of cash payments means cash payments in the currency of the Russian Federation and foreign currency between participants in cash payments within the framework of one agreement concluded between the specified persons in an amount not exceeding 100 thousand rubles or an amount in foreign currency equivalent to 100 thousand rubles at the official exchange rate of the Bank of Russia on the date of cash payments.

6. Cash payments in the currency of the Russian Federation and foreign currency between participants in cash payments within the framework of one agreement concluded between these persons can be made in an amount not exceeding 100 thousand rubles or an amount in foreign currency equivalent to 100 thousand rubles at the official exchange rate of the Bank of Russia on the date of cash payments (hereinafter referred to as the maximum amount of cash payments).

Articles, comments, answers to questions: Cash payment limit between legal entities

Directive of the Bank of Russia dated October 7, 2013 N 3073-U established the maximum amount for cash settlements between legal entities - 100,000 rubles. In practice, the question arises about proving the fact of payment for work by the customer in the event that funds are transferred to the contractor in violation of the rules of non-cash payments.

The rule on the maximum amount of cash payments can be applied to a situation where the parties enter into several supply agreements on the same day and pay for them in cash in an amount exceeding 100,000 rubles on the same day. In this case, the court may indicate that the formal signing of several agreements does not indicate the actual will of the parties to conclude and execute independent agreements. In fact, the parties carried out one transaction for an amount exceeding the established limit for cash settlements between legal entities, which is the basis for bringing to administrative liability under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation (see Resolution of the Federal Antimonopoly Service of the Volga District dated December 3, 2008 in case No. A72-3587/2008).

The state-owned general education municipal institution is renovating the auditorium at the school; it is planned to purchase seats from the federal budget. Can an institution simultaneously conclude several contracts up to 400 thousand rubles (each for the supply of chairs) in accordance with clause 5, part 1, article 93 of 44-FZ? Is it possible to use federal funds when concluding contracts with a single supplier for the supply of seats, bypassing competitive procurement methods?

Answer

Oksana Balandina, chief editor of the State Order System

From July 1, 2018 to January 1, 2019, customers have a transition period - they are allowed to carry out both electronic and paper procedures. Starting from 2019, tenders, auctions, quotations and requests for proposals on paper will be prohibited, with eight exceptions.
Read what kind of purchases to carry out on the ETP, how to choose a site and obtain an electronic signature, what are the rules for concluding contracts during the transition period and after.

If the customer enters into several contracts of up to 100 thousand rubles with the same supplier and for the same subject, financial control authorities or the prosecutor’s office may establish the fact of artificial fragmentation of procurement in order to avoid competitive methods of determining the supplier and, as a consequence, the fact of ineffective spending of budget funds funds.

However, Law No. 44-FZ does not prohibit the purchase of goods of the same name from a single supplier under several contracts.

Thus, the customer should independently decide on the choice of method for determining a supplier or purchasing from a single supplier.

Under Law No. 44-FZ, the customer has the right to enter into a contract with a single supplier for the supply of any goods, including chairs. Such a contract will be paid from the budget commitment limits allocated to a specific customer.

Thus, if the cost of goods is up to 100 thousand or 400 thousand rubles, you have the right to enter into a contract with a single supplier on the basis of clause 4 or 5 of Part 1 of Art. 93 of Law No. 44-FZ.

Is it possible to conclude contracts for the current repair of four offices of one building with the same contractor for the same types of work, divided into 4 contracts up to 100 thousand rubles?

Clause 4, Part 1, Art. 93 of the Law on the Contract System determines that purchases from a single supplier (contractor, performer) can be carried out by the customer in the event of a purchase of goods, work or services in an amount not exceeding one hundred thousand rubles. In this case, the annual volume of purchases that the customer has the right to make on the basis of this clause should not exceed two million rubles or should not exceed five percent of the total annual volume of purchases of the customer and should not amount to more than fifty million rubles.

The specified restrictions on the annual volume of purchases, which the customer has the right to carry out on the basis of clause 4, part 1, art. 93 of the Law on the Contract System do not apply to purchases made by customers to meet the municipal needs of rural settlements. In relation to the federal executive body carrying out procurement to meet the federal needs of state bodies formed to support the activities of the President of the Russian Federation, the Government of the Russian Federation, the calculation of the specified restrictions on the annual volume of purchases that the customer has the right to carry out on the basis of this paragraph is carried out separately for such federal executive body and each such government agency.

We remind you that according to Part 1 of Art. 1 of the Law on the Contract System, this law regulates relations aimed at meeting state and municipal needs in order to increase the efficiency and effectiveness of procurement of goods, works, services, ensure openness and transparency of such procurement, prevent corruption and other abuses in the field of such procurement.

We note that according to Parts 1, 2 of Art. 8 of the Law on the Contract System, the contract system in the field of procurement is aimed at creating equal conditions to ensure competition between procurement participants. Any interested party has the opportunity, in accordance with the legislation of the Russian Federation and other regulatory legal acts on the contract system in the field of procurement, to become a supplier (contractor, performer). Competition in procurement should be based on compliance with the principle of fair price and non-price competition between procurement participants in order to identify the best conditions for the supply of goods, performance of work, and provision of services. It is prohibited for customers, specialized organizations, their officials, procurement commissions, members of such commissions, or procurement participants to commit any actions that contradict the requirements of this law, including those that lead to restriction of competition, in particular to an unreasonable limitation on the number of procurement participants.

At the same time, please note that in accordance with Part 5 of Art. 24 of the Law on the Contract System, the customer, when choosing a procurement method, does not have the right to take actions that entail an unreasonable reduction in the number of procurement participants (for example, fragmentation of the procurement object).

At the same time, based on paragraphs 1, 2 of Art. 72 of the Budget Code of the Russian Federation, purchases of goods, works, services to meet state (municipal) needs are carried out in accordance with the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services to meet state and municipal needs, taking into account the provisions of the Budget Code of the Russian Federation. State (municipal) contracts are concluded in accordance with the schedule of procurement of goods, works, services to meet state (municipal) needs, formed and approved in accordance with the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services to provide state and municipal needs in order, and are paid within the limits of budget obligations, with the exception of cases established by clause 3 of Art. 72 of the Budget Code of the Russian Federation.

We note that according to Art. 34 of the Budget Code of the Russian Federation, the principle of efficient use of budget funds means that when drawing up and executing budgets, participants in the budget process, within the framework of the budgetary powers established by them, must proceed from the need to achieve given results using the least amount of funds (frugality) and (or) achieve the best result using the volume of funds (effectiveness) determined by the budget.

Thus, despite the fact that clause 4, part 1, art. 93 of the Law on the Contract System does not directly prohibit the customer from making several purchases on the same day on the basis of this paragraph (subject to certain conditions) with similar procurement objects (for example, routine repairs of four customer offices) with the same supplier (contractor, performer), a situation cannot be ruled out in which the implementation of such procurement, by decision of the control body in the field of procurement or another regulatory body, will be recognized as having signs of fragmentation of the procurement object, ineffective use of budget funds, restriction of competition, and other abuses in the field of such procurement, which entail a violation of the Law on the Contract System , Budget Code of the Russian Federation.

How to conclude contracts up to 100,000 and 400,000 rubles.

The customer has the right not to apply competitive procedures for purchases in amounts up to 100,000 and up to 400,000 rubles. It is enough to conclude a contract with a single supplier on the basis of paragraph 4 or 5 of part 1 of Article 93 of Law No. 44-FZ. There is no need to place a notice in the Unified Information System, justify the purchase and notify the control body that you are concluding a contract. It is not necessary to require the supplier to secure the contract and include a price calculation in the contract. The customer has the right to conduct an examination of the received goods, works, and services on his own.

There are limits for small purchases. They are calculated based on the total annual volume of purchases (AGP).

The total annual volume of purchases is not equal to the annual volume of purchases according to the schedule.

How to calculate SGOZ

SGOZ = A + B + C,

A is the amount of contracts that the customer concluded in previous years and will pay in the current year. For example, you entered into a contract in 2015, but you will pay for part of the goods delivered under it only in 2016. The payment that will take place in 2016 will be included in this year’s SSA;

B - the amount of contracts that the customer concluded, executed and paid for in the reporting year;

B - the difference between the total amount of contracts that the customer concluded in the reporting year and the balance of payments under these contracts transferred to subsequent years. For example, in 2016 you entered into a contract for a total amount of 500,000 rubles. Part of the funds in the amount of 300,000 rubles. you will pay in 2016, and the remaining 200,000 rubles. - in 2017. Include 300,000 rubles in the 2016 SGOZ.

What is the limit for purchases up to RUB 100,000?

The customer has the right to enter into contracts for an amount of up to 100,000 rubles. only within the limit. the annual volume of such purchases should not exceed 5 percent of the state public health reserves and amount to more than 50 million rubles. Or you need to meet 2 million rubles. The customer himself decides which method to choose to calculate the limit.

Purchase limit up to 100,000 rubles. for state defense orders

The method that the customer chose to calculate the small purchase limit will also apply within the framework of the state defense order. Therefore, there is no need to separately calculate the limit within the framework of the defense order. You can reflect your choice in an order or instruction. This depends on the procedure that is established in your institution. Law No. 44-FZ does not oblige customers to document the choice of method by which the small purchase limit is calculated. This is what the Russian Ministry of Finance thinks (clause 1 of the letter of the Russian Ministry of Finance dated May 7, 2015 No. 02-02-08/26427).

When purchase limits are up to 100,000 rubles. don't work

44-FZ provides for two exceptions.

Exception 1. Limit restrictions do not apply to municipal needs of rural settlements. For example, administrations of rural settlements and their subordinate institutions enter into contracts up to 100,000 rubles. no limits.

Exception 2. Government agencies that conduct procurement for the needs of the President of the Russian Federation and the Government of the Russian Federation calculate the annual procurement limit to 100,000 rubles. in a special order. The calculation is made separately for each government agency.

This is stated in paragraph 4 of part 1 of article 93 of Law No. 44-FZ.

What is the limit for purchases up to RUB 400,000?

The annual volume of purchases is up to 400,000 rubles. should not:

exceed 50 percent of SGOD;
amount to more than 20 million rubles.

So, if the customer’s SGOZ is 20 million rubles, he has the right to conclude contracts under clause 5 of part 1 of Article 93 of Law No. 44-FZ in the amount of 10 million rubles. in year. Now let’s assume that the SGOZ is equal to 50 million rubles. Then the customer will be able to conclude contracts under the mentioned item only within the limits of 20 million rubles. in year.

Who has the right to enter into contracts up to 400,000 rubles.

Conclude contracts worth up to RUB 400,000. Only the following customers are entitled:

educational institutions for which the main type of work is educational activities under a license;
cultural institutions whose statutory goals are the preservation, use and popularization of cultural heritage objects;
zoos, planetariums, cultural and recreation parks, nature reserves, botanical gardens, national, natural or landscape parks, theaters, concert or television and radio broadcasting institutions, circuses, museums, palaces of culture, clubs, libraries, archives;
physical culture and sports organizations.

Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U establishes a limit for cash payments between legal entities in 2019. Payments between individuals in cash are not limited.

The main innovation is that for some cash payments, legal entities and individual entrepreneurs will be able to spend only money withdrawn from a bank account and deposited into the cash register.

There is a ban on issuing cash from the cash register from cash proceeds for purposes not mentioned in the instructions of the Central Bank. That is, in order to issue a loan to an employee, you need to take cash proceeds, hand it over to the bank, then receive the loan amount in cash from the bank by check, and only issue the loan from the cash received from the bank. Naturally, the servicing bank receives profit in the form of a commission for accepting and issuing cash. This, apparently, is the main purpose of the ban, so that people pay more commissions to their bank.

From proceeds, loans, return of unspent accountable money and all other amounts received at the cash desk not from the account of your organization (IP), cash payments not listed in the list of permitted ones cannot be made.

And here are the pleasant innovations of cash payments - an individual entrepreneur has the right to withdraw proceeds from the cash register for his personal needs without any limit on the amount. It is enough to draw up a RKO - (consumables) with the wording “For personal (consumer) needs of individual entrepreneurs.”

But the maximum limit for cash payments remained unchanged: 100,000 rubles.

within the framework of one agreement between legal entities and individual entrepreneurs (hereinafter referred to as participants in cash payments).

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Who are the participants subject to the cash payment limit? 100 000 The maximum amount for cash payments is

rub. This restriction applies to cash payments:
between organizations;
between an organization and an individual entrepreneur;

between individual entrepreneurs.

within the framework of one agreement between legal entities and individual entrepreneurs (hereinafter referred to as participants in cash payments).

What does the cash payment limit NOT apply to?

Cash can be spent without restrictions in the following cases:

salary payments;
payment of social charges;
issuing money on account;
spending funds on the personal needs of the entrepreneur, provided that the payment will not be directed to his business activities.

within the framework of one agreement between legal entities and individual entrepreneurs (hereinafter referred to as participants in cash payments).

CENTRAL BANK OF THE RUSSIAN FEDERATION

Text of resolution No. 3073-U of the Central Bank of the Russian Federation On Cash Payments

This Directive establishes the rules for making cash payments in the Russian Federation in the currency of the Russian Federation, as well as in foreign currency, in compliance with the requirements of the currency legislation of the Russian Federation.

1. This Directive does not apply to cash payments with the participation of the Bank of Russia, as well as to:

cash payments in Russian currency and in foreign currency between individuals who are not individual entrepreneurs;

banking operations carried out in accordance with the legislation of the Russian Federation, including regulations of the Bank of Russia;

making payments in accordance with the customs legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees.

within the framework of one agreement between legal entities and individual entrepreneurs (hereinafter referred to as participants in cash payments).

Questions and answers on cash limits of 100,000 rubles.

So, we see that the Directive establishes a Cash Payment Limit for payment of cash settlements between legal entities and individual entrepreneurs since 2014, which has not changed in value and is equal to 100,000 rubles under one agreement.

Is it possible to carry out transactions with the same counterparty in the amount of more than 100 thousand rubles on one cash day?

Yes, it is possible under several contracts for no more than 100 thousand rubles. one contract per day. It is written: “Cash payments in Russian currency and foreign currency between participants in cash payments within one contract concluded between the specified persons."

Attention!

If the subject of the agreement and all other conditions remain the same in other agreements, then there is a high probability that the court may recognize (some courts do recognize) such agreements as “one agreement.”

Issuing cash to an employee for a business trip report

You can issue them, including at the expense of cash proceeds, and there will be no violation of cash discipline in this case. Because money spent on a business trip is an expense for the organization, that is, payment for goods, work, and services purchased in its interests. And it is allowed to spend cash proceeds on such payment. It doesn’t matter whether you give money in advance or reimburse employees for amounts already spent.

within the framework of one agreement between legal entities and individual entrepreneurs (hereinafter referred to as participants in cash payments).

Fine for failure to comply with cash discipline

If a legal entity or individual entrepreneur exceeds the amount of 100,000 rubles. according to one agreement, this is considered a violation of the procedure for working with cash. There is a fine for this.

For organizations, its amount ranges from 40,000 to 50,000 rubles. For a responsible employee (official) - from 4,000 to 5,000 rubles. But inspectors have the right to hold an organization accountable within two months from the date of the violation (Part 1 and Subsection 6, Part 1).

Arbitration practice confirms this position. So, for example, for violating the cash payment limit, you can prosecute the organization that receives the money (resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated November 30, 2010 in case No. A28-2959/2010). Moreover, even if the money is paid by the entrepreneur (resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated February 18, 2010 in case No. A28-16681/2009).

The same procedure applies to settlements under an exchange agreement. In it, both parties are both buyer and seller (

"Practical Accounting", 2010, N 1
CASH SETTLEMENTS FOR 100 THOUSAND
Cash payments are an integral and significant part of the economic life of any organization. But there is a limitation: the amount under one agreement with a counterparty should not exceed 100,000 rubles. It is not always possible to meet this standard, so our payers are looking for ways to “bypass” it. These paths are not always correct. This will be discussed in our article.
Settlements between legal entities, as well as settlements with the participation of citizens related to the implementation of their business activities, are made by bank transfer. Cash payments are not prohibited, unless otherwise provided by law (clause 2 of Article 861 of the Civil Code of the Russian Federation).
Cash payments within the framework of one agreement concluded between the parties to the transaction can be made in an amount not exceeding 100,000 rubles. (Clause 1 of the Instructions of the Central Bank of the Russian Federation dated June 20, 2007 N 1843-U “On the maximum amount of cash payments and the expenditure of cash received at the cash desk of a legal entity or the cash desk of an individual entrepreneur”, hereinafter referred to as Instructions N 1843-U).
Attention! Restriction on cash payments in the amount of RUB 100,000. does not apply when issuing salaries, stipends, or other payments to employees, including accountable amounts issued in connection with business trips. It does not apply to cash payments between a legal entity and an individual who is not an individual entrepreneur.
The main mistake organizations make when “bypassing” the limit is an incorrect interpretation of the law. Let's look at some controversial issues.
Fine under Article 15.1 of the Code of Administrative Offenses of the Russian Federation
Exceeding the maximum amount of cash payments with other organizations entails the imposition of an administrative fine (Article 15.1 of the Code of Administrative Offenses of the Russian Federation):
- for officials - from 4,000 to 5,000 rubles;
- for legal entities - from 40,000 to 50,000 rubles.
Based on the wording of the norm, it can be assumed that liability for exceeding the established amounts when making cash payments of a legal entity only with organizations is provided.
There are court decisions based on this interpretation. Thus, in the case under consideration, the entrepreneur was a party (customer) to the contract. The court indicated that the customer did not make payments to another legal entity and is not subject to liability under Art. 15.1 of the Code of Administrative Offenses (Resolution of the Federal Antimonopoly Service of the North-Western District of May 8, 2007 in case No. A05-12170/2006).
However, to entrepreneurial activities of citizens carried out without forming a legal entity, the rules of the Civil Code are applied, which regulate the activities of legal entities that are commercial organizations, unless otherwise follows from the law, other legal acts or the essence of the legal relationship (Part 3 of Article 23 of the Civil Code of the Russian Federation) . In this case, “other organizations” should be understood as both a legal entity and an individual entrepreneur, since nothing otherwise follows from Art. 861 of the Civil Code and Directives N 1843-U.
Thus, there are different interpretations of what is contained in Art. 1.4 of the Code of Administrative Offenses of the principle of equality before the law (Resolution of the Federal Antimonopoly Service of the Central District of December 5, 2007 in case No. A62-3931/2007).
A shortcoming on the part of legislators may allow one to avoid administrative punishment, but one will most likely have to defend one's opinion in court.
"Breaking" the contract
Limit of 100,000 rubles. relates to settlements under one contract. It does not matter that under two different agreements the counterparty may be the same organization. Based on this, it is possible to split the contract, under which the company pays in cash, into several, so that the cost of goods (work, services) for each of them does not exceed the established limit. But not every contract can be dealt with in this way. Let's explain with an example.
Example. Salami LLC purchases components for office equipment for a total amount of 300,000 rubles. in cash. In order to maintain the cash payment limit, the parties drew up three separate agreements at a price of 100,000 rubles. every.
Such transactions will certainly attract the attention of tax inspectors, and you will hardly have to count on the support of judges: the formal signing of three contracts for 100,000 rubles each. each does not indicate the actual will of the parties to conclude and execute five independent agreements. In fact, the parties carried out one transaction for a total amount of 300,000 rubles, thereby exceeding the established limit for cash settlements between legal entities (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated March 18, 2008 in case No. A28-9126/2007-60/18 , dated November 26, 2007 in case No. A79-6155/2007, FAS Volga District of December 3, 2008 in case No. A72-3587/2008).
In order to “meet” the limit and avoid fines, it was necessary to break down the contracts not only by amount, but also by item (one contract for computer mice, another for keyboards, a third for monitors, etc.). In addition, as a result of the breakdown by product range and contract amounts, most likely, they will not be “round”.
No time limits
It is a common misconception that the cash payment limit for one contract must be observed within one day (similar to the cash balance limit at the cash desk). Therefore, organizations “stretch out” the settlement time: when paying for a contract in the amount of 500,000 rubles. carry out 100,000 rubles at the cash register. within five days.
There is a Letter of the Central Bank of the Russian Federation dated December 4, 2007 N 190-T (hereinafter referred to as Letter N 190-T), which states that no time restrictions have been established for cash payments, including for one business day. The duration of the agreement, as well as the frequency of settlements under the agreement, do not play a role. During one day, you can carry out several calculations, for each of which the amount can be up to 100,000 rubles. The main thing is that the payments relate to different contracts.
Attention! There are no time restrictions for cash payments. During one day, you can carry out several calculations, for each of which the amount can be up to 100,000 rubles, but under different agreements.
Oral form
According to the Civil Code, it is not necessary to draw up a written agreement when concluding each transaction. A transaction for which a written (simple or notarial) form is not established by law or agreement of the parties can be concluded orally (Articles 158, 159 of the Civil Code of the Russian Federation).
In this case, you can receive money and make payments based on purchase requests or invoices for payment. In this case, each invoice is considered a separate agreement concluded orally. However, this “loophole” should be used with caution: it is better to issue invoices or applications for the same goods at significant intervals so that they are not too noticeable and inspectors do not incriminate exceeding the cash payment limit within the framework of one contract.
Unlimited accountable?
Amounts issued to an accountable person in connection with business trips are not limited (clause 4 of Letter No. 190-T). Some organizations take advantage of this, forgetting that it is travel expenses that are not limited (travel, housing, daily allowance). It should be taken into account that if the purpose of a business trip is to acquire material assets, then the limit on cash payments is 100,000 rubles. will have to comply.
The insurance agent can rest easy
There is no need to think about compliance with the cash payment limit for such a special category of recipients of funds as insurance agents.
If they act on behalf of and on behalf of the insurance organization on the basis of an agency agreement; when receiving contributions from policyholders, they use the strict reporting forms of this insurance company; The received cash is deposited into the insurer's cash desk without posting it through their own cash desk - the norms of clause 1 of Instructions No. 1843-U do not apply to them (clause 3 of Letter No. 190-T).
Attention! Is it necessary to comply with the cash payment limit when issuing loans? Directive No. 1843-U does not directly limit the possibility of spending proceeds on issuing loans. However, clarifications are given in Letter N 190-T: organizations cannot direct their cash proceeds received at the organization’s cash desk to issue a loan, since the list of situations in which the organization has the right to do this, contained in Instructions N 1843-U, is closed, and there is no issuance of a loan.
Who is responsible for the excess?
Effect of Art. 15.1 of the Code of Administrative Offenses does not apply to legal entities receiving payment. Tax authorities mentioned this in Letter of the Department of Tax Administration of Russia for Moscow dated December 30, 2002 No. 29-12/64034. They are echoed by some courts: measures of administrative liability for making cash payments in excess of the established maximum amounts are applied unilaterally to a legal entity making a payment to another person (Resolution of the Federal Antimonopoly Service of the Moscow District dated May 22, 2006 N KA-A40/4070- 06).
However, Instructions N 1843-U do not specify who is obliged to comply with the limit for cash payments - the payer or the recipient. And some courts accept as materials confirming that the company has exceeded the cash settlement limit, data (number and date) of cash receipt orders, and not receipts for them (Resolution of the Federal Antimonopoly Service of the Ural District dated January 18, 2008 N F09-11294/07- C1 in case No. A07-11682/07).
Statute of limitations
Fine for exceeding the limit for cash payments under Art. 4.5 of the Code of Administrative Offenses after two months from the date of violation is illegal (Resolution of the Federal Antimonopoly Service of the North-Western District of February 29, 2008 in case No. A05-9566/2007). As the arbitrators noted, the tax authority missed the statute of limitations for bringing to justice, which is calculated according to general rules - from the day following the day of the commission of the administrative offense. The statute of limitations for bringing to administrative responsibility established by this article is preemptive and cannot be restored.
Please note that the cash register can be checked for excess cash settlement limits between the parties to the transaction either by tax officials during an on-site inspection, or by a credit institution as part of its own inspection plan. In any case, the tax authorities will fine you for this violation, but solely on the basis of a document received from the bank.
S. Shestakova
Expert Editor
Signed for seal
28.12.2009