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

We would like to note right away that cash discipline is the same for everyone (with the exception of some points), that is, cash discipline in 2019 for an LLC is the same as, for example, for a joint-stock company.

Cash discipline in 2019

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

Maintaining cash discipline: spending cash proceeds

Organizations and individual entrepreneurs are prohibited from spending cash proceeds (clause 2 of Bank of Russia Directive No. 3073-U dated October 7, 2013). But there is an exception to every rule, so the above amounts can be used, for example, for:

• payments to employees (various salary payments and social payments);
• issuing money to accountants;
• payment for goods/works/services (except valuable papers);
• refunds to buyers/customers for goods paid for in cash but returned (uncompleted work, unrendered services).

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

Cash storage

There are no statutory requirements for the premises of the cash register - they were abolished back in 2012. Therefore, the head of the company/individual entrepreneur himself decides how cash will be stored at the cash desk (clause 7 of Bank of Russia Directive No. 3210-U dated March 11, 2014). For example, the head of an organization may issue an order stating that cash must be stored in a safe located in the accounting department.

Working with CCP

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

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

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

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

The cash register must be registered with the tax office, and in some cases it is necessary to re-register the cash register or deregister it (Article 4.2 of the Law). It is worth noting that the legislation does not establish a deadline for submitting an application to the Federal Tax Service to register a cash register, but it is logical to assume that the device must be registered before using it;

When selling goods (works, services) for cash, an organization/individual entrepreneur is obliged to give the buyer cash receipt, and in the case where CCP may not be used, a strict reporting form. At the same time, certain requirements are imposed on these documents (Article 4.7 of the Law).

Responsibility for violation of cash discipline

Violation of cash discipline is subject to administrative punishment. Moreover, the fine depends on what kind of violation was committed by the organization/individual entrepreneur.

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

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

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

Type of violation	Amount of fine
	For organization	For officials legal entity/individual entrepreneur
Non-use of CCP	From 75% to 100% of the settlement amount made without using cash register, but not less than 30 thousand rubles.	From 25% to 50% of the settlement amount made without using cash register, but not less than 10 thousand rubles.
Use of cash registers that do not comply with legal requirements	From 5 thousand rubles. up to 10 thousand rubles	From 1.5 thousand rubles. up to 3 thousand rubles.
Use of CCT in violation of: — the procedure for its registration; — the procedure, terms and conditions for its re-registration; - procedure and conditions of use
Failure to provide tax authorities with CCP documents and information upon their requests or their submission in violation of the deadline
Non-issuance of a check (BSO) to the buyer/non-direction of a check (BSO) to in electronic format in cases provided by law	10 thousand rubles.	2 thousand rubles.

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

• or from the moment the violation was committed;
• or from the moment of detection of a continuing violation (for example, the absence of a cash register at a company obligated to use it).

Based on amendments to the Federal Law No. 84, which regulates the use of cash register equipment in cash transactions, organizations and entrepreneurs have the opportunity to refuse to maintain part of the primary documentation, including forms KM-1 - KM-9. Most of the cash documents are fiscalized. However, documenting cash flow in the cash book, incoming and outgoing orders remains relevant when switching to an online cash register.

After the transition to “smart” cash registers, maintaining primary documentation has become much easier. The usual unified forms and accounting logs, previously drawn up on the basis of the requirements of Goskomstat Resolution No. 132 of December 25, 1998 and Federal Law-402 “On Accounting,” after the repeal of Government Resolution No. 47 0 from July 1, 2017, became optional for use.

The Ministry of Finance came to this conclusion, as reflected in its Letters No. 03-01-15/54413 (September 16, 2016), No. 03-01-15/28914 (May 12, 2017), No. 03-01-15/ 3482 (25 January 2017), No. 03-01-15/19821 (04 April 2017).

• Form KM-1 - an act used when resetting KKM counters;
• Form KM-2 - the act required to take readings when repairing the cash register and returning it to work;
• Form KM-3 - the act that was filled out when returning cash;
• Forms KM-4 – ;
• Form KM-5 - a special journal designed to record data when using cash registers that operate without a cashier-operator;
• Forms KM-6 – certificate-report for the cashier-operator;
• Forms KM-7 - a document recording CCT readings.

Since July 2017, businesses that have switched to online checkouts can legally refuse to fill out such forms.

Note. Subject entrepreneurial activity after the transition to a new cash discipline, he has the right to voluntarily retain the old document flow. In this case, optional documents are filled out in any form.

Fiscal document formats

The requirements for fiscal documents that are generated during the operation of online cash registers are set out in clauses 4 and 5 of Article 4.1 of the Federal Law 84 in new edition.

To a greater extent, they relate to the details of checks and reports, as well as the storage period in the FN, which is 30 days.

Reference. Before switching to a new cash discipline, you should familiarize yourself with full list formats of fiscal documents that are mandatory for use, additional details and requirements for formation and processing are reflected in the Order of the Federal Tax Service No. ММВ-7-20/229 dated 21.03. 2017.

Business entity during application online cash register is obliged to properly prepare the necessary fiscal documents in the form of:

• Registration report - additional details are reflected in detail in table 7 of Order No. ММВ-7-20/229;
• A report reflecting changes in registration data - table 7 and table 8;
• The report that opens the shift is actually an analogue of report-X - table 17;
• Cash receipt or reporting forms - table 19;
• Corrective checks or BSO - table 30;
• , – analogue of report-Z – table 32;
• The report that is generated when closing the financial fund - table 33;
• A report confirming current calculations - table 18;
• Operator Confirmation Report - Table 34.

All fiscal documents are generated directly using the online cash register. That is, the cashier does not need to fill out the above documentation manually.

Important point! On different models KKM generates fiscal reports and receipts (BSR) using various algorithms.

But all models of online cash registers, approved by the Federal Tax Service and included in the register of cash register equipment, are developed to meet the requirements of Federal Law-84 and have the ability to issue the necessary fiscal documents.

For a cashier and accountant, it is important to know not so much the content of each document, since they are generated by modern cash register programs and are automatically transmitted to the Federal Tax Service, but rather the timing, frequency and basis for their execution.

All fiscal documents are stored in the memory of the Federal Tax Fund for 30 days. With a normal connection to the Internet, they are automatically transmitted from the Federal Tax Service. If the transfer of information does not occur within 30 days, the online cash register is blocked.

Therefore, fines relate to a greater extent not to the preparation of documentation, but not to the use of online cash register systems as such, the use of faulty equipment and for refusal to issue electronic version check.

Table 1. Penalties associated with the use of online cash registers

Grounds for application of penalties	Sanctions applied to a legal entity	Sanctions applied to the person responsible
Non-use of online device	75-100% of revenue	25-50% of revenue, but not less than 10,000 rubles.
Repeated refusal to use online cash register systems when the amount of revenue reaches 1 million rubles.	Suspension of juice activities for up to 90 days	Prohibition on professional activities for 1–2 years
Using a faulty cash register	Fine – 5,000 – 10,000 rubles.	Fine – 1500 – 3000 rubles.
Refusal to issue an electronic payment receipt to the buyer, Federal Law	Fine – 10,000 rubles.	Fine – 2,000 rubles.

Mandatory cash documents when working with online cash registers

Cash transactions are recorded in accordance with BR Decree No. 3210-U dated March 11, 2014. After the transition to new online cash registers, document flow was maintained. It is also necessary to draw up cash receipt orders (PKO) and cash outflow orders (COS) with the information entered in the cash book.

The forms of unified cash documents were approved by Resolution of the State Statistics Committee of the Russian Federation No. 88 back in 1998 and remain unchanged even after registration of online cash registers.

Cash book

Form No. KO-4 - cash book reflects information about received and issued Money ah, indicating the details of the PKO, RKO, recipient, contributor of finance.

Records are kept directly on the day of the cash transaction.

You can maintain Form KO-4:

• using paper forms manually;
• on computer technology with subsequent printing;
• in electronic form.

It is allowed to make changes to cash books filled out manually. To do this, the erroneous entry is crossed out and the correct information is entered. Such corrections must be certified by the cashier or chief accountant.

Important! Changes cannot be made to electronic cash books after they have been signed.

If an enterprise has separate divisions, cash books are maintained for each of them separately.

If there are no such divisions at the enterprise, one cash book is required even when combining tax regimes.

Individual entrepreneurs have the right to draw up one form No. KO-4 when conducting cash transactions.

In the absence of appropriate entries in the cash book, fines are imposed:

• in the amount of 40,000 - 50,000 rubles. to the enterprise;
• in the amount of 4,000 – 5,000 rubles. for a manager, individual entrepreneur.

Receipt cash order

Form No. KO-1 – cash receipt order (PKO) displays the receipt of cash. The form consists of two parts: the order itself and the tear-off receipt.

The cashier fills out all the lines and signs both parts of the document. You can attach a report on the closure of the shift, which is the primary document, to the “receipt”.

Reference! It is not necessary to print out the shift closing report at the online cash register and keep it.

Account cash warrant

Form No. KO-2 - cash receipt order (RKO) reflects the amounts of cash issued from the cash register.

In the context of using online cash registers, cash settlement is issued when issuing change bills and coins to the cashier-operator.

Cash documents

The procedure for conducting cash transactions in the Russian Federation is established by the Instructions of the Bank of Russia dated March 11, 2014 No. 3210-U. According to this document, cash transactions are formalized by incoming cash orders (PKO) and outgoing cash orders (RKO). For each PKO and each RKO, entries are made in the cash book. This procedure will continue after the transition to new cash register systems with the function of transmitting data to the tax authorities.

Unified forms of cash documents are given in Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88, which continues to be in force at the present time and should be applied in the future - after the transition to online cash registers.

Maintaining a cash book

Any organization, regardless of the taxation system, is required to maintain a cash book (form No. KO-4) if it receives or spends cash (clauses 1, 4, 4.6 of the Procedure for conducting cash transactions). Even the daily delivery of proceeds to the bank, including through collectors, does not exempt you from maintaining a cash book.

If a separate division of an organization receives or expends cash, it is also required to maintain a cash book. In this case, the presence or absence of a current account at a separate division does not play any role (letter of the Bank of Russia dated May 4, 2012 No. 29-1-1-6/3255).

The separate division (SU), within the period established by the head of the organization, transfers to the head division:

• or tear-off copies of sheets of the cash book - when the OP cash book is filled out by hand;
• or second copies of the cash book sheets printed on paper - if the OP’s cash book is filled out on a computer.

In the parent organization, the indicators of the OP's cash book are not entered into the organization's cash book. Sheets of the OP cash book are bookleted separately at least once a year.

Cash balance limit in the cash register

The balance of cash in the cash register at the end of the day should not exceed the limit established by the organization (clause 2 of the Procedure for conducting cash transactions). This rule does not apply to individual entrepreneurs and small business organizations that can keep any amount of cash in the cash register.

Formulas for calculating the cash balance limit at the cash desk are given in the Appendix to Bank of Russia Instructions No. 3210-U.

Issuance and delivery of small change coins

Active regulations regulating the use of cash register systems do not provide for the presence of a balance of funds (change coins and bills) in the cash register cash drawer either at the beginning of the working day or at the end of the working day. Therefore, before starting work shift The cashier gives change money to the cashier-operator. To do this, the cashier writes out a cash register for the amount of exchange, in which in the line “Issue” he indicates the full name of the cashier-operator, and in the line “Base” he writes “For exchange.”

If in trade organization There are senior and ordinary cashiers, then the senior cashier gives the change coin to the cashier-operators. The amount of the change coin indicated in the cash register is recorded by the senior cashier in the cash book (form KO-4) and in the book of accounting for funds received and issued by the cashier (form KO-5). This procedure is established in clause 4.5 of the Procedure for conducting cash transactions and will continue to apply when using the online cash register.

Thus, as before, in the absence of a senior cashier, an expense cash order is sufficient to issue a change coin, and in the presence of a senior cashier, it is necessary, in addition to registering cash registers, to keep a book in the KO-5 form.

Fiscal documents instead of standardized forms for CCP

Unified forms for cash register equipment

To record cash settlements with the population when carrying out trade operations using cash register systems, organizations used unified forms of primary accounting documentation KM-1-KM-9, approved by Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132:

• KM-1 “Act on transferring the readings of summing money counters to zeros and registering control counters of cash registers”;
• KM-2 “Act on taking readings of control and summing cash counters when handing over (sending) the cash register for repair and when returning it to the organization”;
• KM-3 “Act on the return of funds to buyers (clients) for unused cash receipts”;
• KM-4 “Journal of cashier-operator”;
• KM-5 “Logbook of recording readings of summing cash and control counters of cash registers operating without a cashier-operator”;
• KM-6 “Certificate-report of cashier-operator”;
• KM-7 “Information on KKM meter readings and the organization’s revenue”, etc.

Since this resolution is not a normative legal act adopted in accordance with Law No. 54-FZ, now, according to officials, it is not subject to mandatory application (letter of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914, dated April 4. 2017 No. 03-01-15/19821, dated 01/25/2017 No. 03-01-15/3482, dated 09/16/2016 No. 03-01-15/54413).

Consequently, organizations that use new online cash registers are not required to issue cashier-operator certificates (form KM-6) and keep a cashier-operator journal (form KM-4) for each cash register (letter of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914).

In connection with the entry into force of the new edition of 54-FZ, the Bank of Russia plans to make changes to Directive No. 3210-U. In particular, in the new edition of clauses 5.2 and 6.6 of the Rules for Conducting Cash Operations, it will be established that incoming cash orders (PKO) and outgoing cash orders (RKO) must be issued on the basis of fiscal documents (as of the draft as of 03/01/2017).

Fiscal documents

Fiscal documents are fiscal data (information on calculations), which are presented in established formats on paper or electronically (Article 1.1 of Law No. 54-FZ).

Fiscal documents include (clause 4 of article 4.1 of Law No. 54-FZ):

• registration report;
• report on changes in registration parameters;
• shift opening report;
• cash receipt (strict reporting form);
• correction cash receipt (strict correction reporting form);
• shift closing report;
• report on closing the fiscal drive;
• report on the current status of settlements;
• operator confirmation.

Formats of fiscal documents that are mandatory for use, as well as additional details of fiscal documents, are approved by Order of the Federal Tax Service of the Russian Federation dated March 21, 2017 No. ММВ-7-20/229@.

Shift duration

In accordance with legal requirements, work with fiscal equipment is divided into cash register shifts. Before the start of settlements using cash register systems, a report on the opening of a shift is generated, and upon completion of settlements, a report on the closure of a shift is generated. In this case, a cash register check cannot be generated later than 24 hours from the moment the report on the opening of a shift is generated (clause 2, article 4.3 of Law No. 54-FZ).

That is, a shift when working at an online cash register cannot last more than 24 hours. This requirement for the duration of the shift is explained by the capabilities of the fiscal drive. In the case when the shift exceeds 24 hours, the fiscal sign of the document is not generated on the cash register receipt (paragraph 9, paragraph 1, article 4.1 of Law No. 54-FZ).

A shift at a cash register can be opened one day and closed the next day with a total duration of no more than 24 hours. Law No. 54-FZ does not contain any other restrictions regarding the duration of the shift, as well as requirements for closing the shift at the exact specified time (letter of the Ministry of Finance of the Russian Federation dated May 5, 2017 No. 03-01-15/28066).

Shift closing report

When closing a shift on old cash registers, a Z-report was generated, which was the basis for making an entry in form KM-4 (“Cashier-operator’s journal”) (attachment to the letter of the Federal Tax Service of Russia dated June 10, 2011 No. AS-4-2/9303@, letters of the Federal Tax Service of Russia for Moscow dated January 20, 2011 No. 17-15/4707, dated April 20, 2011 No. 17-15/38757). Based on the Z-report, a certificate-report of the cashier-operator (KM-6) was drawn up and the data was entered into the journal of the cashier-operator (KM-4).

Since when using new cash registers it is not necessary to maintain forms KM-4 and KM-6, at the end of the shift a report on the closure of the shift is generated, on the basis of which a PKO is drawn up and an entry is made in the cash book.

Data on the amounts of cash received by the cash register for a shift are given in the report on the closure of the shift: the indicator “Total amount in checks (TSR) in cash” in the “Receipt” transaction counters” attribute of the “Shift totals counters” variable.

Please note that based on one report on closing a shift, several PKOs can be generated depending on the type of transaction and the entries that will be made in accounting when cash is posted to the organization’s cash desk:

• full payment for the sale of goods, works, services (Debit 50, Credit 90-1);
• partial payment for the sale of goods, works, services (Debit 50, Credit 62-1);
• prepayment against future sales of goods, works, services (Debit 50, Credit 62-2).

Documentation of returns

Return of goods on the day of purchase

When returning funds to the buyer on the day of purchase, cash register is mandatory (letter of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914). Funds are issued to the buyer from the cash drawer of the cash register on the basis of a receipt issued upon purchase of the goods.

When issuing cash, the buyer must run a cash register receipt indicating the payment attribute “RETURN OF RECEIPT”. There is no need to issue a certificate of return of funds to buyers (KM-3).

The return check of the cash register is transferred to the tax authorities through the fiscal data operator in the same manner as all other checks of the cash register (letter of the Ministry of Finance of the Russian Federation dated April 4, 2017 No. 03-01-15/19821).

Data on the returned amounts are reflected in the report on the closure of the shift: the indicator “Total amount in checks (TSR) in cash” in the “Counters of transactions “Return of receipts”” attribute of the attribute “Counters of shift totals”.

When posting cash amounts received at the cash register for a shift, the difference between the receipt amount and the receipt return amount must be reflected in the PKO. In other words, revenue from the sale of goods, works, and services in the PKO is reflected minus the amounts returned.

Return of goods not on the day of purchase

Today, even specialists from the Ministry of Finance of the Russian Federation do not know how to correctly process a refund for goods returned on a date other than the day of purchase. Therefore, officials recommend contacting the Bank of Russia on this issue (letters from the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914, dated March 1, 2017 No. 03-01-15/11622). In none of their letters did the officials say that the return receipt must be processed for any refund, regardless of the date of return of the goods.

Since to date no new procedure for processing the return of goods has been approved, in our opinion, refunds for goods returned on a date other than the day of purchase should be returned in the same manner.

Step 1. Based on the buyer’s application for the return of goods, it is necessary to issue a cash register receipt, in which the buyer will put his signature, and give the buyer money from the main cash register (and not from the cash register cash drawer).

Step 2. Based on cash settlement, an entry should be made in the cash book.

Thus, on the day when the money for the returned goods was returned from the main cash register, the cashier issues a PKO for the full amount of revenue received by the cashier-operator, and a PKO for the amount of money returned to the buyer.

When returning a previously made prepayment, in our opinion, organizations should run a cash register receipt, regardless of the date of its payment. Funds should be returned from the cash drawer of the cash register.

New procedure for using CCT and OFD

Oksana Kurbangaleeva, Director of Successful Business Consulting LLC

In connection with the establishment of the procedure that the Central Bank legalized on March 11, 2014, each cash transaction must be carried out according to certain rules. Under this legislation, many types of cash transactions are simplified.

In this article we will analyze all the nuances of conducting these operations of an organization.

Pros of the new law

Compared to the previous law, the new rules have somewhat simplified their activities, by canceling the cash limit. Also they Cash books and orders should no longer be kept, and they can independently determine by what formula to set the cash limit.

When an individual entrepreneur independently conducts all cash transactions, he can easily do without cash receipts and receipts. Otherwise, if this work is done by an accountant or cashier, then these documents are not required by law, but are desirable for controlling the movement of funds by the entrepreneur himself.

For individual entrepreneurs, there is another relaxation, according to which it is allowed to change indicators in documents related to cash transactions, but not in RKO (cash settlement order) and PKO (cash receipt order). Entrepreneurs do not have the right to spend proceeds for the following purposes:

• repay bank loans or interest on them;
• it is prohibited to carry out securities transactions with this money;
• make payments for real estate rental;
• organize or conduct gambling.

For individual entrepreneurs who provide services to the public, the use of cash registers is canceled if they issue strict reporting forms. For others individual entrepreneurs and small businesses, a cash register is required.

The use of devices for individual entrepreneurs with a specific type of trade (trade from tanks, at fairs, in kiosks and acceptance of glass containers) is not required since 2015.

Learn more about the new law in the following video:

Conducting cash transactions for legal entities

For all legal entities persons entered restrictions on cash storage. They are required to deposit the money in the bank or financial institution bound by an agreement to conduct similar operations with the Bank of Russia. In this case, the bank or organization must provide collection, counting, packaging and transportation of legal cash. person with their further crediting to his current account.

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Target cash flow

According to the law, legal entities, as well as individual entrepreneurs and small businesses have the right to spend cash money exclusively:

• for the issuance of salaries and advance payments to employees included in the payrolls of the salary fund;
• to pay for social needs, for example, sick leave;
• to pay for insurance cases, despite the fact that the individual paid for his contract in cash and no more than 100,000 rubles per contract;
• for the issuance of cash for the consumer needs of an employee of an enterprise not related to his direct activities, but not more than 100,000 rubles;
• to pay for goods or services provided (this does not apply to the purchase of securities);
• to return money to customers when the goods are returned or the service provided to them is not performed.

According to the old legislation, an enterprise, individual entrepreneur or legal entity did not have the right to issue cash money for consumer loans to its employees. According to the new law, a consumer loan can be of any nature, that is, it does not have to be for a purchase household appliances or a car, but also for training or other needs. The main thing is that it does not exceed the limit established by law and is issued in rubles.

Expense of money from the account of an enterprise, individual entrepreneur and legal entity

According to the accepted instructions, individual entrepreneurs and enterprises have the right to spend cash from the cash register if it came there from their personal account. These could be expenses:

• for any transactions with securities;
• for payments on real estate rental;
• for any payments on loans - from their full repayment to interest payments.

According to this legislation, a limit of 100,000 rubles is legalized for each individual contract. This does not apply to current accounts of individuals.

Organization of cash transactions and documents

The cash worker is appointed by the entrepreneur himself, or he carries out all operations personally. Every monetary transaction must be accompanied by expenditure and receipt orders. The signature on the documents must only be of the person authorized to put it - an accountant or cashier, and there must also be a seal or stamp on which the details confirming the legality of this monetary transaction are indicated.

Each time cash is received or issued, the cashier must enter the amounts in the cash book. At the end of the work, he is obliged to check the data in the book with the indicators for cash settlement and cash settlements and cash balances and indicate the cash balances in the book, and then put his signature. If there is an accountant, he must check these indicators, or the manager does this personally.

Cash documentation

Depending on the volume of the enterprise or at the request of its manager, cash transactions can be carried out both in the appropriate book and in electronic form. Cash receipts and debit orders are called cash receipts. To complete them correctly, the following is required:

• documentation is compiled by the chief accountant or accountant of the company or cashier;
• this responsible person or persons must be specified in a special document signed by the head of the enterprise;
• an agreement must be concluded with them on the provision of relevant services to the enterprise with the signatures of all persons indicated in it and the head of the company;
• Cash orders can be maintained by the head of the enterprise himself.

Rules for receiving a receipt order

First of all, the cashier must check the authenticity of the signature of the manager or a person authorized by him on the cash receipt order and compare it with the sample. Then he is obliged to check the figures indicated in the documents with the amount of cash he received. If the amount is fully consistent with the documents and available, the cashier can sign the cash order and confirm this operation with his seal.

If the amount of cash does not correspond to the specified digital or capital data in the receipt order, the cashier has the right to refuse to accept cash.

He may demand that the missing amount be given to the person who contributed it. In case of refusal, the receipt document must be given to the accountant or the head of the enterprise for reprinting to accept the actual amount, and the first receipt document is crossed out. A new receipt order is issued for each paying agent accordingly.

Rules for receiving an expense order

Any operations for cash issuance are carried out when registering cash receipts. Upon receipt of the corresponding statement, the cashier is obliged to check the signature of the accountant or manager on the document with the sample, as well as the amounts indicated in it with the fact of cash. The amounts must be indicated both in numbers and in words.

Cash withdrawal can only be carried out upon presentation of an identity card by the recipient. In this case, the cashier must check the recipient's last name with the specified data in the expenditure order, and the photograph with its bearer. He is also obliged to prepare the amount required for issuance, give the statement to the recipient for signature, and then count the money again with his direct attention.

When issuing money by power of attorney, the recipient is required to present his documents and a power of attorney certified by a notary, as well as its certified copy.

When issuing cash in this case, the cashier is obliged to write a signature in the statement in front of the column in his own hand “by proxy” and give it to the recipient to sign. A copy of the power of attorney is attached to the expense cash document, on which the cashier must sign for the issuance of cash to this person.

The cashier is not obliged to accept claims from the recipient if the money was not counted at the cash register immediately upon receipt.

Cash issuance on report

According to current legislation You can issue cash to a company employee on account for the needs of the enterprise. In this case, the expenditure order must be issued upon a written application of the accountable person, in which he is obliged to indicate the required amount, the purpose of receiving cash and for how long. This document must be signed by an accountant or the head of the enterprise.

A new order for cash withdrawal on account can be issued only after the recipient has repaid the previous payment. Money can be issued on account not only to the employees of the enterprise, but also to persons with whom the company has civil law agreements, for example, partnerships.

Determining the cash limit

According to new legislation No. 3210-U dated March 11, 2014, each company is required to issue an order to the organization on the permissible amount of cash remaining in the cash register at the end of the working day. This amount should be the maximum allowable for keeping in the cash register after closing the data in the cash book.

Anything above this limit must be transferred to the bank for safekeeping. The exception is days with the issuance of advances or salaries to employees of the enterprise or holidays when banks are closed, and cash transactions were carried out. For individual entrepreneurs and small businesses there is no limit on cash at the cash desk.

How to determine the cash limit for an enterprise and legal entity

For legal entities The period for receiving and counting money should not exceed 92 days.

At the same time, the deadline for depositing cash at the bank can't be more than a week. That is, the amount collected during the time set by the enterprise is divided by the number of days, taking into account the interval for depositing cash at the bank, and thus the maximum permissible daily limit of money in the cash register at the end of the working day is derived.

All documentation for conducting cash transactions, be it cash books or their electronic equivalents, is stored within the time limits established by the entrepreneur himself. In electronic versions of cash books, no changes or amendments can be made, unlike their paper counterparts.

Changes in 2016

In 2016, many innovations regarding cash transactions appear:

• For legal entities, there will be a restriction related to the storage of cash, according to which they will be required to hand over money to any financial institution on a daily basis. It, in turn, will have to provide basic operations - counting, transportation, collection, etc.
• In 2016, according to the law, new cash registers must be used that have the function of collecting and sending data to the tax authorities via the Internet. In addition, checks will be able to be prepared and transmitted to customers online. In this case, it is not necessary to immediately buy a new device: the old one can be used until the end of registration (however, the period of use cannot exceed 7 years) or if there is no possibility of using the Internet.
• For individual entrepreneurs, maintaining documentation is simplified: they do not have to draw up cash documents. For example, since 2016, it is not necessary to maintain an outgoing and incoming cash order.
• Also, for individual entrepreneurs, the absence of a cash limit is allowed (this innovation also applies to legal entities that are small enterprises).

Innovations in 2018

In 2018, the process of introducing a new type of cash register equipment, called the “online cash register,” continues. Now data on cash transactions is stored on a special fiscal storage device and transmitted directly to the Federal Tax Service using communication channels.

Buyers can use the service of sending purchase information to their address Email or on the phone.

From March 31, 2018, entrepreneurs and organizations involved in the sale of alcoholic beverages were required to install such a cash register. And by July 1, 2018, everyone will have to use the new online cash registers, with some exceptions.

For information on these changes in legislation, watch the following video:

This phrase is a striking example of “business customs”, since it is not legally enshrined in any way, but is commonly used.

This discipline means strict and precise implementation of a set of rules for making cash payments and storing them, which are mandatory for all economic entities in the country.

The main objectives of this discipline are:

• timely and correct design cash flow operations and related settlements;
• everyday operational control for the safety of cash and securities in the cash register of an economic entity;
• compliance with the rules for issuing to accountable persons and monitoring the use of these funds for their intended purpose;
• control over compliance with the cash limit;
• control over compliance with settlement limits established for transactions with buyers, suppliers and other counterparties;
• control over the implementation of calculations and related deadlines for wage payments.

Cash discipline from July 1, 2017

Unified forms that are used as primary accounting documents remain mandatory. These are the forms approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88:

• cash receipt order (abbr. PKO, OKUD code 0310001);
• expense cash order (abbr. RKO, OKUD code 0310002);
• (OKUD code 0310004).

When issued from the cash register wages a payroll (OKUD code 0301011) or a settlement and payroll slip (OKUD code 0301009) approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 is used.

By letter dated July 21, 2017 No. 03-01-15/46715, the Ministry of Finance of the Russian Federation confirmed that at present it is not necessary to use standardized forms related to the use of cash registers, approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 and the Ministry of Finance of the Russian Federation dated August 30, 1993 No. 104.

Optional forms include:

• an act on the transfer of summing cash counters to zeros and registration of control counters of a cash register machine (KKM);
• an act on taking readings from control and summing cash counters when handing over (sending) the cash register for repairs and when returning it to the organization;
• cashier-operator's journal;
• certificate of payment from the cashier-operator;
• log of readings of summing cash and control counters of cash registers operating without a cashier-operator;
• an act of returning money to buyers (clients) for unused checks (including erroneously punched checks);
• call log technical specialists and registration of completed work;
• information about cash register counter readings and the organization’s revenue;
• act on checking cash in the cash register.

Changes in cash discipline since 2017

On August 19, changes to the “Procedure for conducting cash transactions...” approved. Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U. These changes were made by Directive of the Central Bank of the Russian Federation dated June 19, 2017 No. 4416-U, which changed the rules for issuing PKOs and RKOs based on cash register checks, the procedure for processing documents in electronic form, as well as the procedure for issuing reports. For clarity, we present these changes in the table.

Canceled or changed	The essence of the changes
clause 5.2. no longer valid	clause 4.1. Documents (PKO and RKO) can be drawn up upon completion of operations on the basis of fiscal documents provided for in paragraph. 27 Art. 1.1. fed. Law of May 22, 2003 No. 54-FZ.
clause 5.1. changed	clause 5.1. When registering a PQS in electronic form, a receipt for the PQS can be sent to the cash depositor at his request to the email address provided by him.
clause 6.1. changed	clause 6.1. The presence of signatures of responsible persons is checked when documents are prepared on paper.
clause 6.2. changed	clause 6.2. If the cash settlement is issued electronically, the recipient of the cash may affix an electronic signature.
clause 6.3. changed	clause 6.3. From August 19, a separate application for reporting may not be drawn up if there is an order for the reporting person (i.e., the procedure that was in force before June 1, 2014 has returned).
clause 6.3. amended - paragraph three is no longer valid	clause 6.3. From August 19, you can issue an advance if the previous debt is outstanding.

Cash discipline at online checkouts

Since 2017, registration of cash registers has been stopped in accordance with the procedure established old edition Law No. 54-FZ. Therefore, you need to punch checks only using online cash registers or renting an online cash register (Law No. 290-FZ dated July 3, 2016).

In addition to changing the procedure for registering PKO and RKO on the basis of fiscal documents (see table above), it is now necessary to perform the following actions only through Personal Area CCP (order of the Federal Tax Service of the Russian Federation dated May 29, 2017 N ММВ-7-20/483@):

• within three days, respond to requests from the Federal Tax Service received through this office;
• in order to avoid administrative penalties, report non-use of the cash register or violations during its use within three days from the date of elimination of these violations;
• within one working day from the moment the Federal Tax Service Inspectorate posted data on identified violations in the cash register office, report your consent or disagreement.

The transmitted information must be signed with an enhanced qualified digital signature (electronic digital signature). The Federal Tax Service Inspectorate confirms receipt of messages by posting a receipt in the cash register office.

Control by tax authorities

Previously, control over compliance with discipline was assigned to banks. Now this is entrusted to employees of the Federal Tax Service. Let's see what is checked during an on-site check of cash discipline tax authorities 2019:

• making cash settlements with other organizations - to identify over-limit payments;
• the procedure for recording cash at the cash desk, including checking the fiscal memory of cash registers - in order to detect facts of non-receipt (incomplete receipt) of cash to the cash desk;
• the procedure for storing available funds in the cash register and the amount of the balance - to check its compliance with the cash register limit;
• the procedure for issuing cash register checks (or BSO) at the buyer’s request in accordance with federal regulations. Law of May 22, 2003 No. 54-FZ.

Penalties for violation of cash discipline in 2019

For violation of the procedure for working with cash, the procedure for conducting transactions and other violations of cash discipline in 2019, a fine under Article 15.1. The Code of Administrative Offenses of the Russian Federation will be:

• for officials - from 4,000 to 5,000 rubles;
• for legal entities - from 40,000 to 50,000 rubles.