Any economic activity that is carried out is not complete without various financial transactions associated with the settlement, as between entities economic activity as well as between individuals. Such calculations are clearly regulated by the current legislation, and there is a certain limit. In order to find out what the settlement limit is between a legal entity and an individual, you should familiarize yourself with this publication.

Settlement participants

It's no secret that for the purchase of various goods, services and works, it is necessary to carry out calculations. Participants in such operations are legal entities, individuals, as well as individual entrepreneurs. They can make mutual settlements among themselves in the national and foreign currency. State bodies, which are called upon to monitor the correctness of the payment of taxes, in order to minimize tax evasion, establish various restrictions. They are expressed in various restrictions.

It is important to know that various state bodies are also involved in the settlement, and are legal entities, despite their specific position. But if you carefully look at the order of various settlements between them and individuals, you can understand that they all go through only banks that are selected by a special tender procedure.
There are two ways to make these payments:

• conducting cash payments;
• carrying out non-cash payments.

In the first case, transfer Money occurs through the cashier, or from hand to hand. In the second case, offsets are carried out through the banking system, by electronic settlements, or by payment through banking institutions.

Business entities include individual entrepreneurs and legal entities.

Settlement limits

The Central Bank of our country has set some restrictions on settlements. For 2019, they amount to 100,000 rubles. This is due to the fact that to limit the circulation of cash, and thereby keep track of all financial operations that take place between legal entities, individual entrepreneurs and individuals. These calculation limitations are caused by two important factors:

• so that such mutual settlements do not go into the shadows, and various taxes and fees are paid from them;
• to limit the circulation of so-called "black" cash.

Such settlement restrictions were introduced back in the late nineties, but the rate on them in the amount of 100,000 rubles was also left for 2019.

It is important to know that between some legal entities, in order to get away from the above restriction, several agreements are concluded, according to which the amount exceeding the established limit is divided into several parts that do not exceed 100,000 thousand. Such mutual settlements are risky, and can lead to the imposition of various financial sanctions by the tax authorities, and it will be difficult to justify one's case even in court. In 2019, the amount of penalties for such violations is significant.

It is important to know that entrepreneurs are at risk of violating these rules. This is due to the fact that in the market they can act not only as business entities, but also as ordinary citizens who buy various goods for their needs, order services and works for their own benefit.

In order not to cross the line between a simple buyer and an entrepreneur, it is necessary to clearly follow various instructions, and other recommendations that are given government bodies supervising tax legislation. You can even apply for legal assistance and involve qualified lawyers who can subsequently protect you from various penalties.

IP is subject entrepreneurial activity, and participates in various business transactions on an equal basis with legal entities. They have the right to open their bank accounts, keep a cash book, that is, have a cash desk, and of course, carry out mutual settlements as with individuals. person and legal entity. By the nature of its activities, an individual entrepreneur has a dual legal status, due to the fact that he can act as an individual, and as a business entity. An individual is not a participant in economic activity and acts only as a consumer various services, which also includes the purchase of goods and various works. From this we can conclude that the features of mutual settlements between individual entrepreneurs and individuals will be as follows:

• between the physical entity and the individual entrepreneur, mutual settlements will occur only in cash, this does not contradict the rules established for 2019;
• such a calculation can be carried out both by paying in cash, and through banking institutions, through a plastic card.

When making settlements between a physical entity and an individual entrepreneur in cash, in accordance with the requirements that are established for 2019, financial resources must go to the cash desk, and then capitalize the IP, by entering them in the report, to determine the tax base. If payment in money between an individual and an individual entrepreneur occurs through a bank card, then the funds are accumulated in the entrepreneur’s bank account, and are also included in the report for subsequent taxation.

It is important to know that there are no restrictions (limits) between mutual settlements between an individual and an individual entrepreneur.

In order to answer this question, it is necessary to understand that legal participants in economic relations do not have such privileges as entrepreneurs, and all their financial transactions must go through a financial report. IN this case If entrepreneurs are not required to have bank accounts, then legal entities are required to have them.

Individuals, on the contrary, are not subject to any limit related to the restriction of cash transactions. From this we can conclude that, as in the case of individual entrepreneurs, mutual settlements between individuals and legal entities are not subject to restriction (limit). The government has not set any additional limits for such operations for 2019. Such mutual settlements between individuals and legal entities can take place according to the following algorithm:

• for cash payments, when payment is made in cash to the cash desk of a legal entity;
• for non-cash payments, when payment is made through a bank account, and the funds immediately go to the account of a legal entity.

As in the case with individual entrepreneurs, the settlement limit between such entities for 2019 is not set.

As mentioned above, legal entities and individual entrepreneurs act as business entities, so the rule for setting limits on mutual settlements between them applies in full. For 2019, the amount of 100,000 remained unchanged. It follows from this that when carrying out various economic activities in which legal entities and individual entrepreneurs act as subjects, the limit amount of cash with which they can be settled among themselves should not exceed 100,000 rubles. Such calculations can take place as follows:

• up to 100,000 rubles, when the money is transferred in cash to the cash desk, and then transferred to a special bank account of a legal entity or individual entrepreneur;
• if the amount exceeds more than 100 thousand rubles, then all mutual settlements between these entities should occur only through bank accounts, because the limit begins to operate.

Which payments are not covered by the limit rule

There are business transactions that cannot be carried out through bank accounts, so the Central Bank has established some rules that allow you to increase the amount of cash, bypassing the rules for the settlement limit between business entities. This may be in the following cases, which are set for 2019:

• when is the payout wages, employees of legal entities or individual entrepreneurs;
• in the case of making various payments and accruals that are social character where you can include payment for hospital and other expenses;
• when a legal entity issues funds under a special report, for example, in the form of travel allowances;
• there is a separate column for individual entrepreneurs, since the limit does not apply to spending funds that will be spent on the personal needs of the merchant, on one condition if this payment is not directed to carry out his commercial activities.

You need to understand that all the risks associated with violation of the rules on the limit are borne not only by various enterprises, but by businessmen who are individual entrepreneurs. If we analyze the imposition of penalties for violations of the limit, we can make sure that entrepreneurs also paid a large number of money in the form of fines.

This rule has been maintained for 2019.

From a legal point of view, an assignment agreement provides for a legal operation related to the fact that the debt of a legal or natural person, as well as an individual entrepreneur (debtor), is transferred by one business entity (creditor) to another. IN legal procedure there is nothing complicated about transferring a debt, it is enough to draw up a special agreement, but from a financial point of view, such legal relations are also subject to a limit. The procedure for transferring debt under an assignment agreement is as follows:

• between the old and the new creditor, a special agreement is signed for the assignment of the right to claim the debt to the new creditor;
• after that, the debtor is notified of the transfer of the debt in writing, and from that moment on, the new creditor has legal basis demand a debt.

The debt itself can be expressed in monetary or material terms, but in terms of accounting, any thing that acts as a debt must be converted into a monetary equivalent, that is, have a value. Based on this, we can say that for debt, in without fail, the calculation limit set by the Central Bank of Russia applies.

It follows from this that when the debtor decides to pay off the debt, which will exceed the amount of 100,000 rubles, then the money must necessarily pass through the current account or cash desk of the individual entrepreneur and the legal entity. If, on the contrary, the amount of the debt is less than the above amount, then it can be carried out in cash, with its mandatory posting.

It is important to know that if the debt pays individual, there are no restrictions, and any amount can be received in cash at the cash desk of an enterprise or individual entrepreneur. Such agreements are typical for various loan agreements in which ordinary citizens act as debtors, and collection companies become creditors.

These debt payment rules also remained in 2019.

Speaking about the introduced restriction on cash settlements between various business entities, we can conclude that they do not apply to relations between them and individuals. This is due to the fact that citizens, if they are not individual entrepreneurs, or, being individual entrepreneurs, act as ordinary citizens, are not business entities.

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In 2019, companies and individual entrepreneurs are required to comply with the cash settlement limit between legal entities within the same transaction, otherwise they face a large fine. However, there are a few significant exceptions to this rule, so let's figure it all out together.

In the article we will tell:

Limit value for cash settlement between legal entities in 2019

Within the framework of one agreement, legal entities cannot make cash settlements in excess of the established limit. Such a Law was adopted by the Central Bank back in 2013 (Decree of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U), and it does not lose force in 2019.

The cash settlement limit for legal entities in 2019 is 100,000 rubles for one contract. If the transaction is made in foreign currency, then at the time of settlement at the rate of the Central Bank, the amount should also not exceed 100,000 rubles. It is important to note that we are talking about the limit for one transaction. Let's analyze the most common situations where you need to monitor the transaction limit.

The situation between counterparties (legal entities)	How the limit works
There is only one contract, but cash payment takes place in several stages in different amounts, each of which is less than 100 thousand rubles.	Since this is one transaction, you can pay in cash only within 100,000 rubles. It does not matter whether you give all the money at once, or in stages.
Several contracts have been concluded with one counterparty for an amount not exceeding 100,000 rubles each.	You can pay in cash within the limit for each contract, even if it is the same partner.
Contract for more than 100,000 rubles, but it has expired	Even if the contract has expired, you can pay in cash only within the limit
Fine less than 100 thousand rubles, but the transaction itself exceeds the limit	If the limit under the agreement is exceeded, it is impossible to pay the fine (penalties, other types of additional payments) in cash
Transfer of cash to a separate division	Separate subdivisions can be given cash in any amount, there is no limit in this situation
Settlement under the contract over 100,000 rubles is carried out through a representative (intermediary)	The limit must be observed within each transaction

Do not forget that if your company is not exempt from maintaining an online cash register, in 2019, when paying in cash, you must have a cash register (KKM) registered with the Federal Tax Service.

In addition, there are a number of transactions for which there is no maximum limit for cash payments, but we will talk about this in more detail below.

Who is required to comply with the cash limit in 2019

The cash limit in 2019 applies only to legal entities. This applies to transactions:

• between companies and organizations;
• between a company (organization) and an individual entrepreneur;
• between individual entrepreneurs.

The cash settlement limit does not apply to transactions between a legal entity and an individual, including:

• transactions between a company (organization) and a physicist;
• transactions between a businessman and a physicist;
• settlements between individuals

What payments are not subject to the limit for cash payments in 2019

Instruction of the Central Bank of the Russian Federation of October 7, 2013 No. 3073-U, which established a limit for cash payments between legal entities, sometimes allows you to use money without restrictions.

So, what a company or individual entrepreneur has the right to spend cash on, ignoring the established limit.

• Issuance of income to its employees (salary, financial assistance, allowances, bonuses, length of service and other social benefits);
• Issuance of funds to employees under the report (exception - for commercial transactions);
• Businessmen can spend unlimited amounts of cash on themselves (not on their business);
• If the goods pass customs.

Some points need more clarification, let's look at them.

Example 1 Issuance of money to an employee under the report.

Suppose an employee goes on a business trip, and the company gave him 150,000 rubles in cash. Of these, he spent 30,000 rubles on accommodation, and 120,000 on payment under an agreement with partners on behalf of the company. This is absolutely impossible to do.

Important! In 2019, an employee can spend accountable cash in an unlimited amount on travel expenses and their own needs. If, on a business trip, he concludes transactions, then he is equated to a legal entity, and must comply with the maximum limit of 100,000 rubles for cash payments.

Example 2 The businessman took 400,000 rubles from the cash register. Of these, 150,000 rubles were spent on holidays in a foreign resort, and 250,000 rubles were spent on renting premises for trading.

This is a gross violation of the law. Leisure and others own desires An individual entrepreneur has the right to spend any cash amount from the cash desk. And here's the rent commercial premises- this is not a personal need of a businessman, therefore, in this case, it was impossible to exceed the limit of 100,000 rubles.

What expenses from the cash desk are allowed within the limit for cash payments between legal entities in 2019

It is not possible to pay for transactions within the limit in cash between legal entities in 2019 not in all cases. Therefore, we will consider the question of what expenses from the cash desk of a company or individual entrepreneur are permissible within the limit.

First of all, we recall that the money comes to the cash desk mainly from two sources: from the sale of goods (works, services) and from the current account. This is important because the source of cash money has a significant impact on what spending is allowed within the limit and what is allowed without limit.

To make it clearer, let's look at the table.

What can you spend cash money from the sale of goods (works, services)	What can I spend the cash money that came from the company's current account
Payment of income, as well as all types of benefits and additional payments to employees. This also includes insurance payments.
Private (non-business-related) IP expenses	Operations with loans (receipt, issuance, interest)
Issuance of travel or other accountable funds
Payment for goods (works, services) except for securities transactions	Dividends (only for LLCs)* If interest is paid to an individual, then the limit may not be observed.
If the money that was previously paid for the goods (work, service) from the cash desk is returned back

* JSC - cannot pay dividends in cash from the cash desk.

For clarity, we have compiled a small cheat sheet for you:

We remind you that in order to use cash and not create yourself unnecessary problems, you must have a KKM installed that transmits data to the Federal Tax Service. This applies to all firms and individual entrepreneurs, with the exception of companies exempted from this obligation or having a deferment (UTII, patent, companies and individual entrepreneurs located in countryside with a population of less than 10,000).

KKM in 2019

To use cash money within the cash settlement limit between legal entities in 2019, you need to install cash registers (online cash desks). This is required by Law N 54-FZ (as amended on 07/03/2016).

KKM must have Internet access, as the data will be sent directly to the tax office. To store data, there must be a fiscal drive in the cash register. To switch to an online cash register, you need to conclude an agreement with a fiscal data operator, which will serve as a link between your cash register and the Federal Tax Service.

You can register the device and conclude an agreement on the Internet on the website tax office and OFD.

Penalty if the cash settlement limit between legal entities is violated in 2019.

If the maximum limit of cash settlements between legal entities is exceeded, then the company can be fined even twice:

1. The organization itself in the amount of 40,000 to 50,000 rubles;

2. An official who directly took part in such a transaction in the amount of 4,000 to 5,000 rubles.

Cash payments- one of the forms financial settlements actively used to service the costs and profits (income) of the population.

Cash payments- the type of settlement transactions in which cash is involved. Transactions are carried out by transferring funds (coins, banknotes) from one person to another as a fulfillment of an obligation.

Cash payments- payment in cash for services or goods immediately after their transfer (sale) or the provision of papers for their receipt.

Cash settlements: essence, features of the organization

In business practice, cash transactions can be carried out by each company (IP, PE). This type of payment is especially popular among business entities that are engaged in trade and promote their services.

Companies that carry out a different type of work (for example, are engaged in agriculture, construction, manufacturing, and so on), also periodically carry out cash settlements. For example, the payment of wages, the provision of funds for travel expenses, the purchase of goods and materials - these and many other expenses are related to cash payments.

It is believed that one of the parties to such transactions should be an individual. But it's not. Various companies (including private enterprises) can conduct cash settlements among themselves. The main requirement in this case is the obligatory payment in cash. In some cases it is allowed to use payment card. In turn, non-cash payments are prohibited (for example, the same transactions by means of a payment order).

Cash payments - payments using cash for sold objects (services, goods), as well as for transactions that are not related to the sale of goods (services, works) or property. Entrepreneurs (companies) and individuals can act as subjects. Generally speaking, cash payments are any payments that use coins or banknotes.

When carrying out cash settlements with customers of goods or consumers, settlement operations are inevitably carried out. These transactions represent the acceptance from another person (the customer) of cash, tokens, pay cheques, and other means of payment for a service not provided or a product being returned. In case of use bank card a special document is drawn up, implying payment in a non-cash form by a bank or, in case of refusal of the service provided (product return), execution of papers for transferring money to the buyer's bank.

According to the laws of the Russian Federation, all business entities are required to carry out settlement transactions in any of the forms (cash or non-cash) and to carry out settlement operations taking into account the full amount of goods through special registrars. The latter must be registered and have all the necessary documents.

In the process of settlements with buyers for services rendered or goods sold, business entities must enable the participants in the transaction to make settlements in electronic form. At the same time, it is desirable to provide at least three different systems to choose from.

Registrar of settlement transactions (cash register)- a special device (technical complex, device) that implements fiscal functions and ensures effective registration of settlement transactions upon the sale of goods (rendering services), transactions for the purchase and sale of banknotes of other countries, registration of goods, and so on.

Paybook- a laced brochure that has been registered with the relevant authorities (tax office) and contains the necessary settlement receipts. Another "participant" in cash payments is the cash desk, which is a place (office, premises) where the transfer of valuables, money and cash papers takes place.

Cash settlements: features of carrying out, prohibitions

Complexity and imperfection tax legislation often gives rise to many questions, most of concerning the acceptance of cash:

1. Conducting cash settlements with an individual . In almost all cases, accepting cash from an individual without issuing him any documents confirming the purchase of goods is prohibited. The type of document issued depends largely on the following conditions:

- for enterprises on the simplified tax system acceptance of cash payments for services or goods must be confirmed by the return provision of a KKM check. As an exception, it is possible to cite the provision of certain services to citizens (individuals);

- for enterprises on UTII It is allowed to make payments without using a cash register. At the same time, at the first request of the client (buyer, user of the service), a receipt should be issued. If a person does not require such a document, then there is no need to issue it (it will be legal). As in the previous case, there is an exception here - the provision of services to individuals;

In the case of the provision of services to individuals (the population), regardless of the UTII or STS regime, it is necessary either to use the KKM in the usual way or to provide customers with a check from the cash register. Another option is to provide BSO (for all clients, not just on demand);

It is allowed not to use KKM and not to present anything at all to the buyer (user of services) in the forms of entrepreneurial activity of UTII and STS, when it comes to trading at a fair or market, when it comes to retailing non-food products, selling magazines (newspapers) or ice cream.

2. Carrying out cash settlements with an individual entrepreneur or LLC . In the case when it is necessary to accept from the above structures, it is important to consider:

At enterprises with a taxation form of the simplified tax system, the use of cash registers is mandatory. Upon completion of the transaction, it must be executed in accordance with all the rules of the PKO (cash receipt order);

In companies with a UTII form, at the request of the client, it must issue a document drawn up in a free form (printing on a computer is possible). The paper should contain the main one - the name of the document, its date of issue and serial number, full name and TIN of the entrepreneur, the total number and name of services, work or goods, the full name of the person who issued the document, his place and signature. A receipt for payment, a sales receipt and other documents can act as a payment paper. The main requirement is the availability of all the above information.

As for the BSO, its issuance to an individual entrepreneur or LLC is not allowed. The transfer of BSO is possible only to those clients who belong to the category of individuals.

3. Entrepreneurs don't always know when to apply cash machine. By law, all cash payments and transactions using "plastic" must be carried out using cash registers. As an exception, one can only cite:

Payment of taxes under the UTII system, as well as work on the principle of the patent system. In this case, a non-standard check is issued on hand, and a regular document confirming the payment;

Providing services to individuals. In this case, instead of a check, a BSO is provided;

Carrying out certain types of activities, for example, selling ice cream, printing press, conducting small retail trade, selling goods at fairs and markets.

If by law the use of cash registers is mandatory, then cash payments are prohibited. The use of cash registers directly depends on the type of activity, clients, the chosen method of taxation, and so on.

From which OKVED codes are used, and in what volumes the goods are sold, the use of cash registers does not depend. By the way, even with a one-time transaction, if cash is provided, a cash register is required (if, according to the law, the provision cash receipt is mandatory).

To avoid buying cash registers (for example, in the case of rare cash sales), you can ask a person to transfer funds through a banking institution. To do this, it is necessary to provide the client (buyer) with an account with the details, according to which the funds are made. In fact, the entrepreneur does not see cash, therefore, there will also be no need to use cash registers.

Possible cash receipt replacements and prohibitions:

1. An invoice cannot be used instead of a KKM check, because these papers have different purposes. So, the invoice confirms the fact of the transfer of goods, and the cashier's check is a document fixing the payment in cash. In this case, the invoice can be provided together with the cash receipt, but not replace it.

2. Sales receipts instead of KKM checks are also not quoted. The first can only be an addition and be provided along with standard KKM checks. A sales receipt can be issued as a retail analogue of invoice paper. There are situations when the transfer sales receipt as the only document is still possible - in the presence of a patent system of taxation (except for activities on the provision household services) or a tax system based on the UTII principle.

3. The use of debit and credit orders as a replacement for KKM checks is also prohibited. At the same time, a credit order is a document that must be issued in addition to the KKM check in the event that the client is an individual entrepreneur or organization. As a rule, RKO and PKO are documents for internal use.

4. There is no need to use a cash receipt when sending goods by mail. In the case of receiving products in this way, it does not provide cash. Payment is accepted by employees of the post office, and then the funds are transferred to (sometimes it is possible to transfer funds in cash).

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

The main innovation is that legal entities and individual entrepreneurs will be able to spend only money withdrawn from bank account and entered into the cash register.

There is a ban on issuing cash from the cash desk 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 issue a loan only from the cash received at the bank. Naturally, the servicing bank makes a profit in the form of a commission for receiving and issuing cash. This, apparently, is the main purpose of the ban, so that people pay more commissions to their bank.

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

And here are the pleasant innovations of cash payments - an individual entrepreneur has the right to take the proceeds from the cash desk for his personal needs without limiting the amount. It is enough to draw up an RKO - (consumable) with the wording "For the personal (consumer) needs of the IP."

But the limit 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 settlements).

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Who are the members who are subject to the cash limit

The maximum amount of cash payments is 100 000 rub. This restriction applies to cash payments:

• between organizations;
• between an organization and an individual entrepreneur;
• between individual entrepreneurs.

Settlements with the participation of citizens are carried out without limiting the amount. That is, a company or an entrepreneur has the right to receive or transfer cash to citizens without restrictions and not to comply with the limit of cash payments.

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What is NOT covered by the cash limit?

Unlimited cash can be spent in the following cases:

• salary payments;
• payment of accruals of a social nature;
• issuance of money under the report;
• spending funds for the personal needs of the entrepreneur, provided that the payment will not be directed to his entrepreneurial activity.

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CENTRAL BANK OF THE RUSSIAN FEDERATION

The text of Resolution No. 3073-U of the Central Bank of the Russian Federation On the Implementation of Cash Settlements

This Instruction establishes the rules for cash settlements 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 Instruction does not apply to cash settlements with the participation of the Bank of Russia, as well as to:

cash settlements in the currency of the Russian Federation 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 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.

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Questions and answers on cash restrictions 100,000 rubles.

So, we see that the Instruction sets the Cash Settlement Limit for paying 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 contract.

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

Yes, it is possible under several agreements not more than 100 thousand rubles. one contract per day. It is written: "Cash settlements in the currency of the Russian Federation and foreign currency between participants in cash settlements under one contract concluded between the said persons".

Attention!

If the subject of the contract and all other conditions remain the same in other contracts, then it is likely that the court may recognize (some courts recognize) such contracts as "one contract".

Issuing cash to an employee on a business trip report

You can issue them, including at the expense of cash proceeds and violations cash discipline in this case it won't. Because the money spent on a business trip is the expenses of the organization, that is, payment for goods, works, services purchased in its interests. And it is allowed to spend cash proceeds for such payment. It doesn't matter if you give money in advance or reimburse employees for amounts already spent.

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Penalty for non-compliance with cash discipline

If a legal entity or individual entrepreneur exceeds the amount of 100,000 rubles. under one contract, this is considered a violation of the procedure for working with cash. There is a penalty for this.

For organizations, its amount ranges from 40,000 to 50,000 rubles. For a responsible employee (official) - from 4000 to 5000 rubles. But the inspectors have the right to hold the organization accountable within two months from the moment of the violation (part 1 and subparagraph 6, part 1).

Arbitration practice confirms this position. So, for example, an organization that receives money can be involved for violating the cash payment limit (decree of the Federal Antimonopoly Service of the Volga-Vyatka District of November 30, 2010 in case No. A28-2959 / 2010). Moreover, even if the entrepreneur pays the money (decree of the Federal Antimonopoly Service of the Volga-Vyatka District of 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 the buyer and the seller (

Cash settlement limit between legal entities in 2016

The cash settlement limit between legal entities in 2016 is RUB 100,000. (Clause 6 of Bank of Russia Ordinance No. 3073-U dated October 7, 2013). But it is not always clear when this limit should be guided.

Cash settlement limit between legal entities in 2016, if the contract was not drawn up

The cash settlement limit between legal entities in 2016 is valid under one contract. But companies do not always draw up a written contract. It happens that the supplier issues an invoice for payment, and then ships the goods on the waybill. But this does not mean that you can pay in cash in such a situation without restrictions. In this case, it is still considered that the companies have entered into a purchase and sale agreement (Decree of the Arbitration Court of the Moscow District dated July 21, 2015 No. F05-9033 / 2015).

The contract does not have to be in the form single document signed by the parties. If the supplier has issued an invoice indicating the name and quantity of goods, then this document is an offer, that is, a proposal to conclude an agreement. Payment of the invoice - by consent (clause 3 of article 434 of the Civil Code of the Russian Federation). Therefore, you can pay for goods in cash if their value on the invoice does not exceed 100,000 rubles. This was confirmed to us by the Bank of Russia.

It happens that the company has an agreement with the supplier. And besides this, the company receives goods on separate invoices, in which there are no references to the contract. Inspectors add up the total amount of cash payment for all shipments. If it exceeds the limit, the tax authorities charge a fine of up to 50,000 rubles. (part 1 of article 15.1 of the Code of Administrative Offenses of the Russian Federation). In such situations, it turns out to fight off the fine, since there is no reference to the contract in the invoices. The judges agree that with such registration, these are separate one-time deliveries (decision of the Third Arbitration Court of Appeal dated April 9, 2013 in case No. A33-18496 / 2012). But it's safer to total amount cash settlements with the supplier did not exceed 100,000 rubles. This will save you from fines and court.

Example
The company entered into a supply agreement with a supplier chocolates. As part of this agreement, the company paid in cash for goods in the amount of 50,000 rubles. In addition, the company purchased from this supplier a batch of halva worth 70,000 rubles. The parties did not sign a contract for these goods. Therefore, it is safer to pay them in cash for an amount not exceeding 50,000 rubles. (100,000 - 50,000).

That is, the cash settlement limit between legal entities in 2016 must be observed regardless of whether there is a written agreement with the counterparty or not.

Cash settlement limit between legal entities in 2016 under the same type of contracts

Some companies enter into contracts of the same type in order to increase the amount of cash payments. For example, instead of one loan agreement, they draw up several with a counterparty, each for an amount of less than 100,000 rubles. In such cases, tax authorities, during checks, summarize cash settlements under all agreements and fine for violation of the limit. It is possible to challenge the fine in court (decision of the Tenth Arbitration Court of Appeal dated September 7, 2015 in case No. A41-27520 / 15, in more detail). Although, from the clarifications that we received from the Bank of Russia, we can conclude that the limit must be calculated separately for each contract.

To reduce the risk of claims, it is better to conclude contracts with different conditions: different assortment, cost, terms and conditions of delivery. For loan agreements, it is safer to provide different amounts, the amount of interest, the terms of repayment of the loan. It is also safer not to conduct simultaneous settlements under several contracts.

Therefore, consider the cash settlement limit for each contract separately, even when the company draws up several contracts with a counterparty.

Important!
When to comply with the cash settlement limit between legal entities in 2016
1. Limit 100,000 rubles. used in settlements between companies and entrepreneurs. If a company or entrepreneur has entered into an agreement with an individual, the limit may not be observed.

2. The limit is valid even after the expiration of the contract. For example, when paying off a debt that the buyer did not have time to pay during the term of the contract.

3. The limit applies to any settlements under the agreement: payment of the principal debt, interest or penalty.

Cash settlement limit when paying dividends

There are no clear rules for dividends, so the question arises about the limit of cash payments. Specialists of the Central Bank of Russia answered this question for us.

If the founder of the LLC is an organization, it is safer to transfer dividends to a current account. Or give out in cash in the amount of not more than 100,000 rubles.

The limit of cash payments is valid within the framework of the agreement. The company pays dividends on the basis of not an agreement, but the minutes of the meeting of participants. Therefore, we can conclude that formally the cash limit does not apply to the issuance of dividends.

Tax authorities during checks may calculate differently. Moreover, in the list of payments for which the limit does not apply, dividends are not indicated (clause 6 of the Directive of the Bank of Russia dated October 7, 2013 No. 3073-U). Therefore, if the company pays dividends in cash, it is safer to give the founder an amount of no more than 100,000 rubles.

If dividends are received by the founder - an individual, they can be paid in cash without restrictions (clause 5 of the Directive of the Bank of Russia dated October 7, 2013 No. 3073-U).

For joint-stock companies special rule. They must transfer dividends by bank transfer (clause 8, article 42 of the Federal Law of December 26, 1995 No. 208-FZ).

It turns out that it is necessary to comply with the 100,000th limit when dividends are issued in cash to the founders - legal entities.

Cash settlement limit when issuing against a report

The company has the right to issue any amount to the employee under the report. The limit of cash payments in this case does not apply (clause 6 of the Directive of the Bank of Russia dated October 7, 2013 No. 3073-U).

However, if the employee pays for goods or services for the company, you can pay in cash only within 100,000 rubles. Specialists of the Bank of Russia explained that it is necessary to comply with the limit if an employee uses cash for settlements under agreements with organizations or entrepreneurs that he concluded on the basis of a power of attorney. Or under other agreements that the company has signed with contractors. For example, if an employee purchases goods for the company on the basis of a power of attorney, you can pay the supplier in cash no more than 100,000 rubles.

If the settlements are not related to contracts concluded on behalf of the company, the limit does not need to be applied. For example, if an employee on a business trip paid for dry cleaning services.

Example
The company sent an employee on a business trip to purchase equipment. The accountant gave him a report of 135,000 rubles. The employee entered into an agreement with the seller on the basis of a power of attorney and paid 135,000 rubles in cash. If the tax authorities reveal this, they have the right to fine both the buyer company and the seller in the amount of up to 50,000 rubles.

That is, you can issue and return accountable in any amount. The cash settlement limit between legal entities in 2016 does not apply here. But it applies to accountable purchases.