The supplier came for cash: we issue money correctly. Cash payment limit

In cash with other organizations and entrepreneurs, established by the Bank of Russia in Directive No. 3073-U dated October 7, 2013 “On making cash payments.” This document replaced the Directive of the Bank of Russia dated June 20, 2007 No. 1843-U.

In general, the procedure for spending cash from the cash register is now clearer. The table will help you quickly determine what amounts are allowed to be paid without complying with the limit and from the proceeds.

What can you spend cash on?

Pay	Is it possible to issue (pay) from cash proceeds?	Is it possible to issue (pay) more than 100,000 rubles.
Settlements with employees
Salaries and employee benefits
Issuance of cash on account
Settlements with counterparties
Payment for goods (except for securities), works, services
Payment of money for returned goods (uncompleted work, unrendered service), previously paid in cash
Payment of money for returned goods previously paid by bank transfer
Loans, repayment of loans and interest on them
Dividends
Real estate payments
Cash entrepreneur
Money for personal purposes not related to running a business

Let's look at the basic rules for cash payments.

Rule No. 1: limit of 100,000 rubles. obligatory for all parties to the contract

The limit for cash payments is 100,000 rubles. under one contract. The maximum amount must include the total amount of cash payment for one transaction. Even if one party to the contract transfers money to the other in parts. For example, a buyer pays for a product in installments.

In the rule about the need to conduct cash payments within the limit, there is the concept of “participants in cash payments.” They are considered to be any legal entities and entrepreneurs. All of them have the right to pay in cash within the framework of one agreement only within the limit (clause 6 of Directive No. 3073-U).

For exceeding this limit, a fine of up to 50,000 rubles is provided. (Article 15.1 of the Code of Administrative Offenses of the Russian Federation). Administrative for over-limit payments. Participants in cash payments are both parties to the agreement. So the tax authorities have the right to fine both the one who received more than 100,000 rubles and the one who paid the excess amount for exceeding the limit.

Companies and entrepreneurs can pay individuals in cash without any restrictions on amounts. For example, any cash amount can be paid to a private contractor for work or service, or received as a loan from an employee or founder. This is directly permitted by paragraph 5 of Directive No. 3073-U.

Rule No. 2: limit 100,000 rubles. valid regardless of the contract term

Payments under one agreement are settlements for obligations stipulated by the agreement, which are fulfilled both during the validity period of the agreement and after its expiration (clause 6 of Directive No. 3073-U). Thus, the limit must be observed even when transferring and receiving cash under a contract that has expired.

Example
Two companies providing services for a period of two months (May-June). The contract price is 150,000 rubles. According to the terms of the contract, the contractor issues a certificate for the services provided and an invoice, which the customer must pay no later than June 30. The customer was late with payment: he was able to pay for the services only on July 10. And although the contract has already expired, the customer has the right to deposit cash only in the amount of 100,000 rubles. And 50,000 rubles. must be transferred by bank transfer. For violation, tax authorities can fine not only the customer, but also the contractor.

Rule No. 3: any amount can be reported from proceeds

From cash proceeds, you can issue a report in any amount. Limit of 100,000 rubles. in this case it has no effect. This is now directly stated in paragraphs 2 and 6 of Directive No. 3073-U.

As for compliance with the limit of 100,000 rubles, the Bank of Russia previously explained the following. If an employee spends accountable expenses on a business trip, then there is no need to adhere to the limit when paying for housing and travel. If the accountant’s expenses are not related to a business trip, for example, he buys office equipment for the company, then under one agreement you can pay in cash only up to 100,000 rubles. (letter dated December 4, 2007 No. 190-T).

The current rules do not directly say that a posted employee has the right to spend cash without taking into account the limit. And letter No. 190-T clarifies the norms of the previous, and not the new, Directive of the Central Bank of the Russian Federation. Therefore, it is safer for an employee to pay for each such agreement only within the limit while on a business trip. Otherwise, there is a risk that tax authorities will fine you up to 50,000 rubles for spending above the limit. (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

Rule No. 4: You cannot issue loans and pay rent from the cash register.

Paragraph 4 of Directive No. 3073-U provides a list of transactions for which the company and entrepreneur can pay exclusively with cash withdrawn from the current account. You cannot use cash proceeds directly from the cash register. This list includes payments for lease agreements, loans, as well as for the organization and conduct of gambling.

This restriction applies not only to settlements between companies, entrepreneurs, or a company and an entrepreneur. This also applies to their settlements with individuals.

In this case, the limit is 100,000 rubles. must be observed only under agreements concluded either between two companies, or between a company and an entrepreneur, or between two entrepreneurs. If one of the parties to the agreement is an individual, then the limit does not apply (clause 5 of Directive No. 3073-U). Let's take a closer look at the rules on rent and loans.

Rent. To pay cash for renting real estate, you need to withdraw it from your account. The company has no right to use proceeds from the cash register. Moreover, regardless of who the contract was concluded with - with another organization, with an entrepreneur or with a private individual.

Companies and businessmen must comply with this rule regardless of whether they pay rent in cash or, for example, pay off fines and penalties or make a deposit. In addition, the restriction applies to both tenants and landlords. In most cases, the tenant pays in cash when he makes a payment for the use of the property to the landlord's cash desk. But another option is also possible. For example, the landlord may return the overpayment under the contract to the tenant. To do this, you also need to use cash withdrawn from the account. After all, Directive No. 3073-U deals with all operations under a lease agreement.

At the same time, this restriction does not apply to rentals. A company that rents, for example, a car, has the right to repay the next payment from cash proceeds. It is not necessary to first deposit it into your account and then withdraw it in order to pay.

Loan. The ban on the use of cash proceeds from the cash register applies to both the issuance of loans and their repayment and interest payments. That is, it concerns both parties to the contract - both the lender and the borrower. In addition, the ban on spending proceeds applies not only to contracts concluded between two companies or a company and an entrepreneur, but also to contracts signed with an individual. This could be, for example, a founder who gave a loan to his company. Or who, on the contrary, received a loan from the organization. It also does not matter what kind of loan was received or issued - interest-bearing or interest-free.

Rule No. 5: The individual entrepreneur has the right to take at least all the proceeds from the cash register

Entrepreneurs have the opportunity to withdraw proceeds from the cash register without any fear. In order to spend the proceeds on his personal purposes, a businessman does not need to first deposit them and then withdraw them from the account. The issuance of money to an entrepreneur for personal needs not related to his activities is now directly named in the list of purposes for which proceeds from the cash register are allowed to be spent (clause 2 of Directive No. 3073-U).

There are also no restrictions on the amount - the entrepreneur has the right to withdraw all accumulated cash proceeds from the cash register. The limit for this operation is 100,000 rubles. does not apply.

A businessman does not risk anything if he receives from the cash register all the cash that is there, including proceeds from goods sold. The main thing is to write in the consumables that the money was given to the entrepreneur for personal needs.

LON May 29, 2013

I don't know how to compose it correctly.

Guest_MaxFA_* May 30, 2013

IrinaB May 30, 2013

Please help, if anyone has a form for such an agreement, please share, if you don’t mind.

Or please tell me how to correctly spell out this type of payment in the contract.

Uchiko 03 Jun 2013

LON 04 Jun 2013

There are a lot of standard contracts for the provision of paid services on the Internet. You can easily choose an option to suit your conditions.

If the Customer is a legal entity or individual entrepreneur, then it can be written as follows: “Payment for services is made in cash within the limits established by current legislation.”

Or: “Settlements are made by depositing funds into the cash desk of an individual entrepreneur.”

Customer - legal entity

Is it possible to write the following:

IrinaB 04 Jun 2013

Customer - legal entity

We have an individual entrepreneur on the simplified tax system of 6%, there is no cash register.

Is it possible to write the following:

"Payment under this Agreement is made in the amount of 100% of the payment based on service acceptance certificates signed by both parties." ?

You can write it like that.

Just don’t forget about the limit on cash payments between legal entities and individual entrepreneurs: “Cash payments in the Russian Federation between legal entities, as well as between a legal entity and an individual entrepreneur, a citizen carrying out business activities without forming a legal entity (hereinafter referred to as an individual entrepreneur, individual entrepreneur), between by individual entrepreneurs related to their business activities, within the framework of one agreement concluded between these persons, may be made in an amount not exceeding 100 thousand rubles." (DIRECTION of the Central Bank of the Russian Federation dated June 20, 2007 No. 1843-U).

Well, paying in cash without using a cash register is a violation of Law No. 54-FZ of May 22, 2003. (I think you know what you are violating).

LON 04 Jun 2013

According to the Code of Administrative Offenses (CAO RF)

1. Violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in the implementation of cash settlements with other organizations in excess of the established amounts, non-receipt (incomplete receipt) of cash to the cash desk, failure to comply with the procedure for storing free cash, as well as accumulation in the cash register cash in excess of established limits, -

shall entail the imposition of an administrative fine on officials in the amount of four thousand to five thousand rubles; for legal entities - from forty thousand to fifty thousand rubles.

IrinaB 04 Jun 2013

In this case, an individual entrepreneur is subject to a fine of 40-50 thousand, or as an official 4-5 thousand?

LON 04 Jun 2013

As an official (4-5 thousand rubles).

Irina, thank you very much! We will correct our mistakes.

Uchiko 07 Jun 2013

Customer - legal entity

We have an individual entrepreneur on the simplified tax system of 6%, there is no cash register.

Is it possible to write the following:

"Payment under this Agreement is made in the amount of 100% of the payment based on service acceptance certificates signed by both parties." ?

LON 07 Jun 2013

This is possible. Do you have a KKM? Those. Can you issue a check to the client?

It's good that we avoided mistakes.

Uchiko 19 Jun 2013

We changed the contract to non-cash payment, we have a settlement account.

It's good that we avoided mistakes.

Oh, so the client agreed to a non-cash payment? Well, then there would be no problems at all, they would have done it right away.

Bugschn 03 Aug 2016

Natalia65 03 Aug 2016

Good day. The situation is 1 in 1, also an individual entrepreneur on the simplified tax system, the customer is a legal entity. person (state institution). Wouldn't a written document be considered a check?

Has the law on this issue changed since your last reply?

P.S. The contract amount is a penny (less than 10 tr.)

On this issue, it is still the same - we need a cash register. Therefore, cashless payments are safer.

cleaning room 04 Aug 2016

IrinaB 08 Aug 2016

An individual entrepreneur can accept cash only from individuals, issuing a BSO. But if a cash register is used, then I don’t know, perhaps you can accept cash from legal entities by issuing a check. If there is no cash register, then from legal entities, only non-cash. All this is for individual entrepreneurs using the simplified tax system, as for other forms of taxation, I don’t know.

BSOs are issued only when provision of services to the population .

cleaning room 10 Aug 2016

The act is not confirmation of payment. An act is a document confirming the provision of services. The act cannot in any way replace a check.

When paying in cash, it is mandatory to use a cash register. For failure to use cash register, the fine is according to Article 14.5 of the Administrative Code:

"entails the imposition of an administrative fine on officials in the amount of one-fourth to one-half of the amount of the settlement carried out without the use of cash register equipment, but not less than ten thousand rubles. "

They can be brought to administrative liability for violating the procedure for using cash registers only within 2 months (Article 4.5 of the Administrative Code)

An individual entrepreneur can accept cash from anyone. And from individuals, and from legal entities, and from individual entrepreneurs. The main thing is to respect the limit. For cash payments within the framework of one agreement between organizations, individual entrepreneurs and organizations, individual entrepreneurs and individual entrepreneurs, there is a limit of 100 thousand rubles (Instruction of the Central Bank of the Russian Federation 3073-U).

BSOs are issued only when provision of services to the population .

Well, can he accept cash if he has a cash register, or is it also possible without it?

Sample agreement for the supply of goods in cash

Send by mail

Cash delivery agreement - a sample document can be downloaded from the link contained in the article below. In addition, it will provide recommendations regarding the procedure for concluding this type of agreement.

Features of drawing up a contract

When concluding a supply agreement in which the parties agree on cash payment for goods, it is necessary to remember the legislator’s requirement regarding the cash payment limit (RUB 100,000). It was approved by the Bank of Russia directive “On cash payments” No. 3073-U dated 10/07/2013.

The second point that is worth paying attention to is the order of calculations. In the text of the agreement, you can stipulate that upon delivery, the buyer deposits funds at the supplier’s cash desk, or describe another option for transferring money. The main thing is that it clearly follows from the text that payment will be made in cash.

Agreement for the supply of goods in cash, sample

The supply agreement, which provides for cash payment for transferred products, usually includes several sections:

1. Preamble. Here information about the parties to the transaction is indicated and it is specified on the basis of which documents they are authorized to sign the agreement.

2. Subject. In this part it is necessary to indicate the name of the product that will be transferred under the supply agreement. If we are talking about specific articles, colors, kilograms and there are no specifications for the contract, then all these aspects need to be reflected.

3. Amount and payment procedure. Here the parties agree in advance how the goods will be paid for. If necessary, an installment plan may also be specified.

4. Deadline for fulfillment of obligations. This section includes an indication of the delivery time of the goods. If the transfer will be carried out in several stages, intermediate deadlines are also indicated.

5. Responsibility. Within the framework of this section, the parties may refer to the provisions of the law and, if necessary, prescribe additional responsibilities of the supplier and buyer.

6. Force majeure. The section includes an indication of the circumstances upon the occurrence of which the parties to the transaction are released from fulfilling their obligations.

7. Final provisions. In this part you can provide information about the duration of the contract, the procedure for concluding additional agreements to it, etc.

This is only an approximate content of the document; the parties may include other sections at their discretion. The main thing is to remember two points: the delivery contract for cash must necessarily include a condition on payment for the goods, indicating the procedure for making payments in cash; the contract price cannot be more than 100,000 rubles. A sample supply agreement, which stipulates a condition for cash payment, can be downloaded on our website.

Be the first to know about important tax changes

Have questions? Get quick answers on our forum!

Cash delivery agreement - sample

A cash supply agreement - a sample drawn up taking into account legislative restrictions on the possibility of cash payments between organizations and private entrepreneurs - can be downloaded in this article. It will also provide comments regarding the main nuances of cash payments upon delivery.

Sample delivery agreement for cash.doc

Cash delivery agreement

The supply agreement formalizes the legal relationship for the transfer by the supplier-entrepreneur of property to the buyer for purposes not related to personal and family use (delivery is regulated by § 3, Chapter 30, Part 2 of the Civil Code of the Russian Federation).

Settlements under the supply agreement, as well as under other agreements, are made in accordance with Chapter. 46 of the Civil Code of the Russian Federation. According to Art. 861 of the Civil Code of the Russian Federation, settlements with citizens can be:

• in cash - without any restrictions on the amount of transferred funds;
• non-cash.

Settlements between organizations and private entrepreneurs are made:

• as a general rule, in a non-cash manner;
• for cash, unless otherwise established in regulatory legal acts.

Considering that the supply is carried out for business and other purposes not related to personal and household consumption, payments under the supply agreement are made by bank transfer according to the general rule. But cash payments are also possible. In this case, a sample agreement can be downloaded from the link: Cash delivery agreement - sample.

According to clause 6 of the instruction of the Central Bank of the Russian Federation “On cash payments” dated October 7, 2013 No. 3073-U, within the framework of one agreement, cash payments in an amount of no more than 100,000 rubles are possible, if payments are made not in rubles - in an amount of no more than 100,000 rub. based on the exchange rate of the Central Bank of the Russian Federation as of the settlement date.

Responsibility for exceeding the maximum cash settlements for delivery

If cash payments are made under the supply agreement for an amount exceeding the limit of 100,000 rubles, then the violators will be held accountable in accordance with Art. 15.1 of the Code of the Russian Federation on Administrative Offences. Part 1 of this article provides for liability in the form of a fine of the following amount:

IMPORTANT! Dividing one contract, which involves delivery in an amount exceeding 100,000 rubles, into separate supply agreements, the amount of cash settlements for each of which does not exceed 100,000 rubles, will not relieve liability if the regulatory authorities establish that the real will of the counterparties was aimed at single delivery (resolution of the Federal Antimonopoly Service dated December 3, 2008 in case No. A72-3587/2008).

So, this article presents a sample supply agreement that provides for a cash payment method. When concluding an agreement, it is important to remember that the amount of money transferred under the agreement should not exceed 100,000 rubles. The same rule applies for settlements in foreign currency, taking into account the exchange rate of the Central Bank of the Russian Federation. Exceeding the established limit entails administrative liability.

How to write cash payment in the contract

AGREEMENT N _____

for the supply of alcoholic beverages

(one-time payment in cash)

g.___________ "___"___________ ____ g.

We refer to__ hereinafter as the “Supplier”, represented by ______________, acting__ on the basis of _________, on the one hand, and _____________, hereinafter referred to as the “Buyer”, represented by ___________, acting__ on the basis of __________, on the other hand, have entered into this Agreement as follows.

1. The Supplier undertakes to supply, and the Buyer to accept and pay for, alcoholic products (hereinafter referred to as the “Goods”) in the amount of ______ (__________) rubles.

2. The range and quantity of the supplied Goods are agreed upon by the parties by approving the Buyer’s order. The buyer has the right to place an order both in writing and orally.

3. Delivery is carried out within the following terms: _______.

4. Prices for the Products are set in accordance with the Supplier’s price list.

5. Form of payment - payment in cash by depositing funds into the Supplier's cash desk at the time of acceptance of the Goods at the Supplier's warehouse.

6. The quality of the supplied Goods must comply with the current requirements of regulatory and technical documentation and be confirmed by a quality certificate from the manufacturer of the Goods.

7. Delivery of the Goods is carried out by pick-up from the Supplier’s warehouse.

8. Acceptance of the Goods.

8.1. The Buyer is obliged to accept the batch of Goods in terms of quantity and assortment at the time of its receipt at the Supplier's warehouse, sign the invoice and the acceptance certificate for the Goods in compliance with the requirements established by current legislation.

8.2. If, upon acceptance of the Goods, defects in the Goods in terms of quantity and assortment are detected, the Buyer makes appropriate notes in the invoice and the Goods acceptance certificate.

8.3. When delivering the Goods in a quantity less than that specified in the Agreement, the Buyer has the right to demand that the missing quantity of the Goods be transferred within _______ period.

8.4. If the Product is supplied in an assortment that does not comply with the Agreement, the Buyer has the right to refuse to accept and pay for the Product, and if it has been paid for, to demand a refund of the amount paid.

8.5. If the Supplier has transferred to the Buyer, along with the Goods, the assortment of which complies with the Agreement, the Goods in violation of the assortment conditions, the Buyer has the right, at his choice:

Accept the Product that meets the assortment requirement and refuse the rest of the Product

Refuse all transferred Goods

Request to replace the Product that does not comply with the assortment condition with a Product in the assortment provided for in the Agreement

Accept all transferred Goods.

9. As agreed by the parties, the Buyer will ensure that containers and packaging are returned to the Supplier for reuse with payment at the prices agreed upon by the parties.

10. Disputes under this Agreement are resolved, if possible, through negotiations, and if no agreement is reached, in the Arbitration Court ________.

11. In all other respects not provided for in this Agreement, the parties are guided by the current legislation of the Russian Federation.

12. Duration of the Agreement.

12.1. This Agreement comes into force on "___"______ ____ and is valid until "___"________ ____.

12.2. If by the specified time the parties have unfulfilled obligations arising from this Agreement, the term of the Agreement is extended until they fully fulfill their obligations under this Agreement or until this Agreement is terminated.

12.3. The Agreement may be terminated early by agreement of the parties or upon the expiration of ____ days from the date one of the parties submits an application for termination of the Agreement, provided that the parties fully fulfill their obligations under this Agreement.

Agreement for the purchase and sale (supply) of goods. Sample

AGREEMENT

purchase and sale of goods No. ___________________

________________________ "_____" ___________________ 20___

We shall hereinafter be referred to as the “Seller”, represented by _____________________________ ______________________________. acting on the basis _____________. on the one hand and __________________________. hereinafter referred to as the “Buyer”, represented by _______________ _______________. acting on the basis _______________. on the other hand, we have entered into this agreement as follows:

1. THE SUBJECT OF THE AGREEMENT

1.1. Under this Agreement, the Seller sells, and the Buyer buys, the Goods in quantity, quality, assortment in accordance with the invoice and pays for it within the agreed time frame.

1.2. The goods are transferred in one or more batches.

1.3. The quality of the Product must correspond to ____________________.

1.4. Quantity of goods: ________________________________________.

1.5. The Product has a warranty period of __________ (according to the specification).

1.6. The completeness, quality and cost of the Goods are determined in Appendix No. 1 (Specification), which is an integral part of this Agreement.

1.7. The goods are purchased by the Buyer for ____________________________.

1.8. The supplier guarantees:

Compliance with proper storage conditions of the Goods before their transfer to the Buyer

Compliance with the requirements of regulatory legal acts in relation to goods imported into the territory of the Russian Federation

Proper implementation of production control over quality and safety, compliance with the requirements of regulatory and technical documents for the conditions of production and circulation of Goods.

2. PRODUCT PRICE

2.1. The price of the Goods is negotiable and includes the cost of additional costs (loading, delivery, etc.) and VAT. The price of the Product is indicated in the invoice.

2.2. The price of the Product includes the cost of documentation and consultations on its use.

3. PROCEDURE FOR SHIPMENT AND ACCEPTANCE OF GOODS

3.1. The Seller undertakes to deliver the Goods to the Buyer’s warehouse using his own resources and means.

3.2. Acceptance of the Goods by assortment and quantity is carried out upon transfer of the Goods to the Buyer along with quality certificates.

3.3. The Seller’s obligations for the release and shipment of the Goods are considered fulfilled from the moment the invoice is signed by representatives of the Seller and the Buyer.

3.4. In the event of delivery of incomplete Goods or Goods of inappropriate assortment, the Buyer has the right to refuse both incomplete Goods and Goods that do not meet the assortment condition, and all Goods transferred at the same time. Such refusal is not considered a refusal to fulfill the obligation and does not entail termination of the Agreement.

4. PAYMENT PROCEDURE

4.1. Payment for the Goods is made with a delay of _____ banking days from the date of acceptance of the Goods. Payment for the Goods must be made within the specified time frame, regardless of the sale of the Goods by the Buyer.

4.2. Payment for the Goods is allowed in any form established by the current legislation of the Russian Federation.

4.2.1. When paying in cash, the day of payment is considered the day the Seller receives funds.

4.2.2. In case of non-cash payment, the day of payment is considered the day of transfer of funds to the bank account specified by the Seller.

5. RESPONSIBILITY OF THE PARTIES

5.1. In case of late payment for the delivered Goods, the Buyer shall pay the Seller a penalty (penalty) in the amount of ___% of the overdue payment amount for each day of delay.

5.2. Payment of penalties and compensation for losses caused by improper fulfillment of obligations does not relieve the parties from fulfilling their obligations under this Agreement and does not entail termination of the Agreement.

5.3. If hidden defects are discovered in the Product within ___ (_______) days after its acceptance, the Buyer must immediately inform the Seller about this and call his representative to draw up an appropriate report.

5.4. After receiving the goods from the Seller, the Buyer bears full financial responsibility for it.

5.5. For violation of the terms of this Agreement, the parties are liable in the manner prescribed by law. Direct actual damage is subject to compensation; lost profits are not compensated. The burden of proving damages lies with the injured party.

6. CONTAINER AND PACKAGING, MARKING

6.1. The goods must be packed in containers (packaging) that meet the requirements of Specifications _________, ensuring its safety during transportation and storage.

6.2. In case of transfer of the Goods in improper containers (packaging) or without them, the Buyer has the right to demand from the Seller either to package (pack) the Goods, or replace the improper containers (packaging), or to reimburse the costs of packaging (packing) the Goods by the Buyer.

6.3. The packaging of the Goods must be marked in accordance with current legislation with information on the labels in Russian.

6.4. During acceptance, the Buyer checks the availability of information in Russian on the Product and transport packaging about the composition, manufacturer, expiration dates, storage and use conditions, as well as other established information.

7. SPECIAL CONDITIONS

7.1. In case of non-payment, the Seller has the right to demand the return of the delivered Goods.

8. DISPUTE RESOLUTION

9. TERM OF THE AGREEMENT

9.1. The validity period of the Agreement is from the date of its signing through "______"__________________ 20___.

10. FINAL PROVISIONS

10.1. This Agreement is drawn up in two copies having equal legal force, one copy for each of the parties.

#1 LON

The situation is as follows: the individual entrepreneur provides a service. The customer wants to pay in cash, but asks for an agreement.

#3 IrinaB

Users Messages: 3073

Please help, if anyone has a form for such an agreement, please share, if you don’t mind.

There are a lot of standard contracts for the provision of paid services on the Internet. You can easily choose an option to suit your conditions.

Or please tell me how to correctly spell out this type of payment in the contract.

Or: Calculations are made by depositing funds into the cash desk of an individual entrepreneur.

Disputes and disagreements that are likely to arise during the implementation of a true agreement will, as far as possible, be resolved through negotiations between facets. The website editors are not responsible for the truthfulness of information published in notes and marketing advertisements on the website.

The right of ownership of the product and the risk of accidental death or accidental defect of the product passes to the Client in the episode of transfer of the product to the Client (consignee), which is actually formalized by the signing by the Client (consignee) of the goods or waybill.

If incidents that interfere with operational unloading occur during the arrival of the product at the site, the price of machine downtime is paid per hour of presence of industrial vehicles at the client’s site after a 2-hour delay due to the fault of the receiving party from the arrival episode for all hours of hope before unloading the product. Community with reduced liability JSC KERAMZIT, hereinafter called the General Supplier, represented by the General Director. The parties are responsible for non-compliance and for improper implementation of the true agreement in accordance with the current legislation and the real agreement. If it is impossible to resolve disputes through negotiations, the parties, after implementing the pre-trial settlement of disagreements provided for by law, work in accordance with the current legislation of the Russian Federation and submit the resulting dispute for discussion by the Arbitration Court of St. Petersburg and the Leningrad Region.

• The BUYER makes payment for the Goods by bank transfer to the bank account or in cash to the SUPPLIER's cash desk.
• Download the supply contract for JSC Keramzit SPb/Moscow, keramzit in St. Petersburg. Delivery of goods is carried out in separate batches on time and on time. Both by bank transfer and in cash by deposit.

The Client must submit a request to the General Supplier's address no later than 3 (3) days before the day of shipment. Our company is ready to offer all kinds of options for collaboration, based on the situation of relationships with visitors and different delivery criteria. Sample agreement for the supply of goods for cash. In all other respects, which are not actually specified in the true agreement, the parties are governed by the current legislation of the Russian Federation. The information must contain information about the nature of the events, an assessment of their impact on the party’s fulfillment of personal obligations under the Agreement and on the period of fulfillment of promises. The general supplier has the right to change the price of the product in the event of a change in tariffs for raw materials, energy resources, materials, services, etc. The period for consideration of the complaint is 10 (10) days from the date of receipt of the complaint. The quality and completeness of the supplied product meet the requirements of regulatory documents on standardization operating in the Russian Federation (GOST, TU). Inspect, sign and send settlement reconciliation acts to the General Supplier's address in accordance with the actual agreement. Force majeure events include actions on which the accomplice has no opportunity to influence and for the occurrence of which he is not responsible, for example, an earthquake, flood, fire, and also a strike, government orders or decisions of municipal authorities. If your organization wishes to cooperate with our companies in the sense of supplying spare parts and auto components to our address, you have the opportunity to use our standard agreement form for General Suppliers. Payment for the Product is carried out according to the precedent of delivery of the product no later than the period specified in the agreement. Acceptance of a product in terms of quantity and quality must be carried out in accordance with the Instructions on the procedure for accepting products for industrial and technical purposes and products of ethnic use in terms of quantity and quality, confirmed by the order of the Treasury Arbitration under the Council of Ministers of the USSR dated 15. St. Petersburg dated____________________ Individual merchant working on the basis of a Certificate series 78 008539258, issued 12. Wholesale 2 central wholesale cost for monthly applications from 170,000 to 400,000 rubles

Settlements between legal entities can be carried out both in cash and by bank transfer (Article 861 of the Civil Code of the Russian Federation).

In addition, settlements between legal entities can be made using securities - a bill of exchange (Article 128, paragraph 2 of Article 142 of the Tax Code of the Russian Federation). Payment by bill of exchange between legal entities is carried out taking into account the requirements specified in the Law “On Bills of Exchange and Promissory Note” dated March 11, 1997 N 48-FZ.

Non-cash payments between legal entities are made by transferring funds from bank accounts to bank accounts (clause 3 of Article 861 of the Civil Code of the Russian Federation) and are regulated by the Regulations on the rules for transferring funds, approved by the Bank of Russia on June 19, 2012 N 383-P.

Settlements between legal entities in cash must be made in accordance with the requirements established by Bank of Russia Directive No. 3073-U dated October 7, 2013 “On cash payments.”

Limit amount of cash payments between legal entities

The Central Bank of Russia has established a limit for cash payments between legal entities in the amount of 100,000 rubles under one agreement concluded between these organizations (clause 2,).

Restrictions on cash payments between legal entities also apply to payments between individual entrepreneurs and a legal entity in cash (clause 2, clause 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013).

But cash payments between individuals and legal entities are carried out without restrictions on the amount (clause 5 of Bank of Russia Directive No. 3073-U dated October 7, 2013).

The restriction on cash payments between legal entities does not apply to cash payments between individuals who are not registered as an individual entrepreneur (clause 1 of Bank of Russia Directive No. 3073-U dated October 7, 2013).

Cash payments between legal entities

Cash settlements between legal entities under real estate lease agreements, for transactions with securities, for the issuance (repayment) of loans and interest thereon, for activities related to the organization and conduct of gambling, must be made strictly from cash previously withdrawn from the organization’s bank account and posted to the company’s cash desk (

The tenant is obliged to pay rent in cash if the agreement establishes the following forms of rent:

- fixed payment amount

- share of income received in the form of cash

— payment for work or compensation for the lessor’s costs to improve the leased property.

The parties have the right to choose and agree in the contract on the following methods of cash settlements:

— payment of rent in cash;

— payment of rent in cash.

Payment of rent in cash

The parties have the right to include in the contract a condition on payment of rent in cash.

———————————

An example of a condition statement:

“Payment of rent is carried out by transferring cash to the landlord’s cash desk.”

———————————

The law allows the use of this type of payment when carrying out business activities (clause 2 of article 861 of the Civil Code of the Russian Federation). However, there is a limit on the amount of cash payments.

In accordance with the Directive of the Bank of Russia dated October 7, 2013 N 3073-U “On cash payments,” the maximum amount of cash payments under one agreement is 100,000 rubles. or an amount in foreign currency equivalent to 100,000 rubles. at the official exchange rate of the Bank of Russia on the date of cash payments.

This document, among other things, contains a provision that cash payments within the specified amount are made for obligations fulfilled both during the validity period of the contract and after its expiration. Therefore, rent paid after the end of the contract period will be taken into account when determining whether the amount paid meets the allowable out-of-pocket limit. In addition, cash payments under a real estate lease agreement will have to be made from funds received at the tenant’s cash desk from his bank account (clause 4 of Bank of Russia Directive No. 3073-U dated October 7, 2013).

Thus, the total amount of payments made by the tenant for the entire term of the contract cannot exceed 100,000 rubles. In case of violation of the restriction, the tenant may be held administratively liable under Art. 15.1 Code of Administrative Offenses of the Russian Federation. If the tenant cannot ensure compliance with these requirements, it is not recommended to agree on a condition for paying rent in cash.

Cash is accepted into the cash desk of a legal entity according to cash receipt orders signed by the chief accountant or accountant or, in their absence, by the head of the organization. To confirm receipt of funds, the payer is issued a receipt for the cash receipt order, signed by the cashier and certified by a seal (stamp) (clause 5.1 of Bank of Russia Directive No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses"). This act does not provide that the receipt of funds by an organization can be confirmed by a receipt, therefore it can be rejected by the court as evidence of the transfer of money to a legal entity on the basis of Art. 68 of the Arbitration Procedure Code of the Russian Federation (Resolution of the Eighteenth Arbitration Court of Appeal dated June 13, 2007 N 18AP-837/2007, upheld by Resolution of the Federal Antimonopoly Service of the Ural District dated September 19, 2007 N F09-6372/06-C5).

If the condition for paying rent in cash is not agreed upon

In this case, the tenant will have the right to make payment in cash. In this case, the rent will have to be paid in rubles, including cases when it is calculated in foreign currency or conventional units (Articles 140, 317 of the Civil Code of the Russian Federation). The amount of rent for cash payments should not exceed 100,000 rubles. for the entire duration of the contract.

Payment of rent in cash by bank transfer

Since the parties to a lease agreement are, as a rule, persons engaged in business activities, the main procedure for making payments between them is non-cash (clause 2 of Article 861 of the Civil Code of the Russian Federation). For lease agreements, the Civil Code of the Russian Federation does not establish the form of non-cash payments used by default, therefore it is necessary to define it in the agreement, taking into account the rules of Art. 862 of the Civil Code of the Russian Federation. The parties can agree on non-cash payments by payment orders (§ 2 of Chapter 46 of the Civil Code of the Russian Federation), by letter of credit (§ 3 of Chapter 46 of the Civil Code of the Russian Federation), by collection (§ 4 of Chapter 46 of the Civil Code of the Russian Federation), by checks (§ 5 of Chapter 46 of the Civil Code RF) or in another form.

To agree on the terms of the form of cashless payments, the parties must indicate in the agreement:

- a specific form of payment from among those provided for in Art. 862 Civil Code of the Russian Federation;

— information (details) necessary to make the payment.

The list of details and forms of payment documents are determined in accordance with clauses 1.10, 1.11 of the Regulations on the rules for transferring funds (approved by the Bank of Russia on June 19, 2012 N 383-P). Previously, the details and forms were established by Part I of the Regulations on non-cash payments in the Russian Federation (approved by the Bank of Russia on October 3, 2002 N 2-P), which became invalid as of July 9, 2012 in accordance with clause 10.2 of the Regulations on the rules for transferring funds (approved by the Bank of Russia on June 19, 2012 N 383-P). At the same time, for each form of non-cash payments, a different content of payment documents is established. In the text of the agreement, the parties can indicate payment details or the procedure for communicating them for each payment term. In the first case, the details are entered, as a rule, in a special section of the contract or are drawn up as an appendix to it. A party can provide payment details after concluding an agreement by issuing an invoice, invoice or by written notification (letter, telegram, etc.).

———————————

An example of a condition statement:

“The rent is paid by bank transfer using payment orders using the details specified in the section “Addresses and details of the parties” of this agreement, unless other details are specified in the invoice issued by the lessor for payment.”

———————————

If the agreement does not indicate what form of non-cash payments the parties have chosen

In this case, the rent must be paid in rubles (Articles 140, 317 of the Civil Code of the Russian Federation) in the manner and form usually used when leasing similar property under comparable circumstances (Clause 1 of Article 614 of the Civil Code of the Russian Federation).

CJSC "Consulting Group "Zerkalo"
I.P. Komissarova, consultant of CJSC "Consulting Group "Zerkalo"

Each organization in the course of its activities, in addition to non-cash funds, receives and spends cash. The article discusses the most pressing issues of documentation that arise when carrying out these operations.

Organizations are required to conduct all cash transactions according to the rules set out in the Procedure for Conducting Cash Transactions (hereinafter referred to as the Procedure). It was approved by decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40. In addition, organizations must comply with the norms of the Federal Law dated May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards" (hereinafter referred to as Law No. 54-FZ).

The simultaneous application of these regulations mainly creates problems associated with documentation that accountants encounter when working with cash. Moreover, they arise when an organization acts as both a seller and a buyer. Let's look at these problems.

Arrival of money at the cash register

As you know, the receipt of cash from one organization from another is formalized as follows. For the amount of cash received, organizations make a cash receipt and, in addition, must issue it.

This procedure is applied at the request of the tax authorities. They proceed from the fact that organizations, when receiving cash, are required to punch a cash receipt on the basis of Law No. 54-FZ. Let us recall that this law states that cash payments for goods sold (work performed, services rendered) must be carried out using cash register equipment (CCT). At the same time, customers, regardless of whether it is a citizen or an organization, must be issued cash receipts.

Sellers must issue a cash receipt order in accordance with paragraph 13 of the Procedure, which, after the adoption of Law No. 54-FZ, continues to be in force. This paragraph stipulates that cash receipts at enterprise cash desks are carried out on the basis of cash receipt orders. Orders must be signed by the chief accountant or a person authorized to do so by order of the head of the enterprise.

Thus, when making payments between organizations for the amount of cash received, a cash receipt is required and a cash receipt order is issued. But, following these rules, organizations, in fact, must reflect incoming cash in the cash book twice.

The first time they record the amount received in the cash book based on the cash receipt order, and the second time after removing the Z-report from the cash register.

To avoid double reflection of received amounts, you must keep records in the cash book as follows. After removing the Z-report from the cash register, the revenue in the cash book must be reflected minus the amounts for which the cash receipt order has already been issued and which are already recorded in it. This is exactly the solution the tax authorities offer in their letters.

It is impossible to violate this procedure, that is, to formalize the receipt of money using one of the documents mentioned above, for a number of reasons. So, if an accountant fills out a cash receipt order, but does not issue a cash receipt, then in this case he will violate the legislation on the use of cash register systems. Article 14.5 of the Code of Administrative Offenses of the Russian Federation provides for an administrative fine for such an act. Its size ranges from 3,000 to 4,000 rubles. for officials and from 30,000 to 40,000 rubles. for organizations.

What if the accountant, on the contrary, issues a cash receipt, but does not fill out a cash receipt order? Then the bank servicing this organization may regard the absence of this document as non-receipt of cash to the cash desk. The fact is that the current procedure requires checking compliance with the rules for working with cash and conducting cash transactions. When checking, banks are guided by clause 13 of the Procedure. It establishes that organizations must accept money into the cash register using a cash receipt order.

It is not the bank that will fine the organization for this violation. Based on the information received from the bank, a fine for violating the procedure for handling cash and the procedure for conducting cash transactions is levied by the tax authorities. According to Article 15.1 of the Code of Administrative Offenses of the Russian Federation, they have the right to fine the organization in the amount of 40,000 rubles. up to 50,000 rubles, and its officials in the amount of 4,000 rubles. up to 5000 rub. In this case, organizations will have to prove that in fact there is no violation. Therefore, in order to avoid complaints from regulatory authorities, when accepting cash from an organization, it is necessary to issue it both a cash receipt order and a check.

Spending money from the cash register

Another problem, as mentioned above, arises for organizations when they pay in cash for goods purchased (work performed, services rendered). Such payment is usually made through accountable persons of the organization.

The issuance of cash to accountable persons is carried out according to the rules set out in paragraphs 11 and 14 of the Procedure. Thus, the organization does not have the right to issue accountable amounts to an employee if he has not reported to it for a previously issued advance. Cash from the cash register is issued according to a cash receipt order or other properly executed document, for example, according to an application for the issuance of money. The application must have a stamp with the details of the cash receipt order. Documents for the issuance of money are signed by the manager and the organization or authorized persons. If the documents attached to the cash vouchers (for example, an application) contain the permission of the head of the organization, then his signature on the cash voucher is not required.

The purchase of goods (performance of work, provision of services) must be confirmed by relevant documents. The type of these documents depends on two factors.

Firstly, on behalf of whom does the employee who received the money on account act when paying for goods (works, services)? Namely: he acts on his own behalf, that is, as an individual, or on behalf of an organization as its representative. He is a private person if he does not have a power of attorney from the organization. If he has a power of attorney, he already acts as a representative of the organization.

Secondly, how does he pay for the goods (work, services): through a cashier-operator (for example, in a retail trade organization), through an order taker (for example, in a consumer services organization) or directly to the organization’s cash desk?

Let's take a look at these payment options.

Employee as a private person

If an employee acts as a private individual and pays for goods (work, services) through cashier-operator(order acceptor), then the organization has the right to issue the buyer only a cash receipt or other document confirming payment. For example, a strict reporting form. Organizations are not required to issue cash receipt orders and invoices for such payments. Therefore, the employee will not be given a receipt for the cash receipt order and an invoice.

This is explained as follows. According to paragraph 13 of the Procedure, cash receipt orders are issued when money arrives at the enterprise's cash desk. Paragraph 29 of this document states that a cash desk is an isolated room intended for receiving, issuing and temporary storage of cash. Such a room must have solid walls, solid floors and ceilings, reliable internal walls and partitions. It should close on two doors: external and internal. The cash register must have a special window for issuing and receiving money. In addition, the cash register room must be equipped with a security and fire alarm system.

It is clear that the place where the cashier-operator and order taker accept money does not fit this definition. This means that it is not the organization’s cash register and a cash receipt order in this case is not issued. In addition, the cashier-operator and order taker in their work are guided not by the Procedure, but by the Standard Rules for the operation of cash registers when making cash payments to the population. This document was approved by letter of the Ministry of Finance of Russia dated August 30, 1993 No. 104. According to these rules, posting money and reflecting it in the cash book is not the responsibility of the cashier-operator and order taker. This work is usually performed by a senior (chief) cashier who is on the staff of the organization.

As for invoices, in the case under consideration they are not issued on the basis of paragraph 7 of Article 168 of the Tax Code of the Russian Federation. It states that the requirements for preparing settlement documents and issuing invoices are considered fulfilled if the seller issues the buyer a cash receipt or other document in the established form. We are talking about organizations that sell goods for cash, perform work and provide paid services directly to the population.

Payments are made somewhat differently if an employee, without a power of attorney, deposits money for goods (work, services) directly into the cash register seller organization. In this case, an invoice is also not issued. However, in addition to the cash receipt, the selling organization must issue the employee a receipt for the cash receipt order. Thus, the documents confirming payment in cash for goods (work, services) in the situation under consideration are a cash receipt and a receipt for a cash receipt order issued by the selling organization.

Since an employee who does not have a power of attorney from the organization acts as a private person in the calculations, he is subject to the rules of the Tax Code relating to individuals, namely paragraph 6 of Article 168. This paragraph establishes the following. When selling goods (work, services) to the public at retail prices (tariffs), the corresponding amount of VAT is included in the indicated prices (tariffs). At the same time, the amount of VAT is not allocated on product labels and price tags issued by sellers, as well as on checks and other documents issued to the buyer.

This means that, even if VAT is highlighted as a separate line on cash receipts and sales receipts, in the absence of an invoice, the purchasing organization does not have the right to deduct VAT. Indeed, according to Article 172 of the Tax Code of the Russian Federation, an invoice is one of the documents that is necessary to present the paid VAT for deduction.

The employee as a representative of the organization

An employee acting on behalf of the organization must have a power of attorney. The issuance of a power of attorney is regulated by Article 185 of the Civil Code. This article states that a power of attorney is a written authority issued by one person to another person for representation before third parties. A power of attorney on behalf of the organization must be issued signed by its head or another person authorized to do so by the constituent documents. It is certified by the seal of the organization. A power of attorney issued by a state and municipal enterprise must be signed by the chief (senior) accountant of this organization.

The power of attorney is drawn up by the organization's accounting department in one copy and issued to the recipient against signature. Today, power of attorney forms No. M-2 and M-2a are used, which were approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. Form No. M-2a is used by organizations in which the receipt of inventory items by proxy is permanent.

The issuance of powers of attorney is registered in a special journal. The power of attorney must contain all required details. It must have a sample signature of the person to whom it is issued. As a rule, a power of attorney is issued for 15 days. However, in some cases it can be issued for a month. Such a power of attorney is used to receive material assets paid through scheduled payments.

To the accountable person purchasing goods for cash under a power of attorney, the seller organization issues a consignment note in form No. TORG-12. This form was approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132.

Issuance of powers of attorney to persons not working in the organization is not permitted.

Let's look at what documents must be issued to an accountable person paying for goods (work, services) on behalf of the purchasing organization under a power of attorney.

To confirm the receipt of money from the accountable person, the organization supplying goods (or the organization performing work or services) is obliged to issue a cash receipt order. A receipt for a cash receipt order, certified by the signatures of the chief accountant of the selling organization (executing organization) or a person authorized to do so, and the cashier, with the seal (stamp) of the cashier or the imprint of the cash register is issued to the accountable person - the representative of the organization.

In addition, he must be given a cashier's check. According to paragraph 3 of Article 168 of the Tax Code of the Russian Federation, the supplier of goods (performer of works, services) is obliged to issue an invoice to an accountable person acting by proxy.

note: the presence of all the listed documents in the organization gives it the right to submit the amount of VAT paid in the cost of goods (work, services) for deduction from the budget.

If for some reason there is no cash receipt among the mentioned documents, the organization will not be able to apply a VAT deduction. This position was expressed by the Russian Ministry of Finance in letter dated June 17, 2004 No. 03-03-11/100. According to the main financial department, a cash receipt is a document confirming the fact of payment for goods. If there is no check, then the conditions specified in paragraph 2 of Article 171 of the Tax Code of the Russian Federation, which are necessary to obtain a tax deduction, are not met.

An accountable person who purchased goods for the organization or paid for work and services performed is obliged to report to the organization’s accounting department about the amounts spent. Moreover, this must be done no later than three days after the expiration of the period for which the cash was issued. The report is prepared in accordance with Form No. AO-1 “Advance Report”, which was approved by Decree of the State Statistics Committee of Russia dated August 1, 2001 No. 55. The report reflects the balance or overexpenditure of funds issued. The accounting department accepts the advance report approved by the head of the organization for accounting. The accountable person must hand over the balance of the unused advance to the organization's cash register using a cash receipt order. Overexpenditure is issued using a cash receipt.

Supporting documents confirming the expenditure of cash by the accountable person must be attached to the advance report.

Cash payment limit

In conclusion, let us pay attention to one more important point regarding cash payments.

As you know, when making cash payments among themselves, organizations must comply with the maximum amount, which is 60,000 rubles. one deal at a time. This is defined by paragraph 1 of the Directive of the Central Bank of the Russian Federation dated November 14, 2001 No. 1050-U “On establishing the maximum amount of cash settlements in the Russian Federation between legal entities under one transaction.” The joint letter of the Central Bank of the Russian Federation dated 07/02/2002 No. 85-T and the Ministry of Taxes of Russia dated 07/01/2002 No. 24-2-02/252 contains an explanation that the maximum amount of cash payments applies to payments under one agreement. This means that regardless of how many monetary documents are drawn up under the agreement (one or several), the amount deposited in cash under it should not exceed 60,000 rubles.

For failure to comply with this procedure, the party that made such a payment may be subject to a fine in accordance with Article 15.1 of the Code of Administrative Offenses of the Russian Federation. This is stated in paragraph 5 of the Explanations on certain issues of the Procedure for conducting cash transactions in the Russian Federation and the conditions for working with cash. They are given in the letter of the Central Bank of the Russian Federation dated March 16, 1995 No. 14-4/95.

Source of material: “RUSSIAN TAX COURIER” No. 17