Cash discipline and responsibility for its violation

The procedure for maintaining cash documentation, movement and storage of funds is subject to control by the tax authorities. Compliance with the rules of cash management is mandatory for legal entities of all forms of ownership and taxation systems. For individual entrepreneurs, significant relaxations are provided for document flow. Cash transactions at an individual entrepreneur should be formalized only in relation to processing the payment of wages to employees. Violation of cash discipline in conducting transactions entails the imposition of sanctions and fines.

Requirements for recording cash transactions

Maintaining cash documentation is required for organizations that use cash in payments.

When conducting cash transactions, the following requirements must be met:

• Each operation is subject to mandatory documentary recording.
• Ensuring a cash register limit – the maximum amount of funds stored in the cash register at the end of the operating day.
• Limitation of the maximum allowable amount (100 thousand rubles) for settlements between legal entities.

The transaction is recorded at the time it is completed.

How to conduct cash transactions

Taxpayers are required, in accordance with the Directives of the Bank of Russia, to take into account the following rules when working with the cash register:

1. Observe the amount of cash payments between organizations or individual entrepreneurs. According to one agreement, it should not exceed 100,000 rubles.
2. Receive all funds on time and reflect them in the cash book based on the cash receipt order.
3. Spend cash only for strictly defined purposes. Their list is given in paragraph 2 of Directive No. 3073-U. This is the payment of wages and compensation to employees, payment for services and goods, the issuance of money on account, and the expenditure of funds by the entrepreneur for personal needs.
4. Do not exceed the cash balance limit. It is established by the organization or individual entrepreneur independently according to the formula given in Directive No. 3210-U. At the same time, they take into account how much cash is accepted and issued during a certain period, namely, the interval between depositing money at the bank. It should not exceed 7 days, and for organizations and individual entrepreneurs working in remote areas, 14 days.

Receipt and withdrawal of cash should be formalized with special cash documents - incoming and outgoing cash orders.
Their form is established by State Statistics Committee Resolution No. 88 and is mandatory for all legal entities. For each order, an entry is made in the cash book. It can be maintained in paper or electronic form.

Violation of the maximum permissible fund limit

To confirm the limit, the enterprise issues an order. The calculation is made based on the company's cash turnover or the amount of current cash needs. The indicator chosen by the company is indicated in the order. The absence of an approved limit means that there should be no cash in the cash register at the end of the day.

It is not necessary to set a limit if there are simultaneous conditions:

• If the organization is a small enterprise.
• The company has an annual turnover of 800 thousand rubles and employs less than 100 people.

If the organization did not previously have the right to unlimited storage of amounts at the cash desk, the issued order approving the limit must be canceled.

Compliance with the cash limit is subject to mandatory verification by control authorities. For violation of cash accounting requirements, the enterprise is brought to administrative liability under Art. 15.1 Code of Administrative Offenses (Code of Administrative Offenses of the Russian Federation). A fine is imposed in the amount of 40 to 50 thousand rubles per organization and from 4 to 5 thousand rubles per official. The presence of an accounting error or intent does not affect the prosecution.

The statute of limitations for bringing to administrative liability is 2 months, calculated from the moment the violation was committed.

Example #1. Excess balance available

Let's consider an example of meeting deadlines when imposing administrative sanctions. The enterprise CJSC "Kvadrat" allowed the presence of an excess balance in October 2015. In January 2016, an inspection by the Federal Tax Service revealed a violation. An administrative fine was imposed on the company, issued in excess of the permissible time limit. Conclusion: the Kvadrat enterprise must file a lawsuit to cancel the sanction. To prevent the closure of the account, it is advisable to deposit the amount and return it to the account after the court decision.

Conducting cash transactions - what is the responsibility for violations

The legislation of the Russian Federation provides for administrative liability for violation of cash discipline .

According to the norms provided for by the law of July 3, 2016 No. 290-FZ, the following penalties are established:

1. If a cash transaction was carried out without punching checks through a cash register, then:

• Officials will pay a fine ranging from 25 to 50% of the size of the covert operation. At the same time, the lower threshold for such a fine has been established - 10,000 rubles, that is, the fine cannot be less than this amount.
• The organization will be fined an amount equal to 75–100% of the calculated and hidden amount. In this case, the lower threshold of the sanction is RUB 30,000.

1. Repeated violation will be punished more severely:

• Officials are disqualified for a period of one to two years.
• An organization or individual entrepreneur can be blocked by suspending its activities for up to 3 months.

1. If the violation is that cash register equipment was used that did not meet the standards or was not registered, then the sanctions will be as follows:

• Officials will be warned or, in extreme cases, fined from 1,500 to 3,000 rubles.
• The organization will be warned or fined from 5,000 to 10,000 rubles.

It should be taken into account that violation of cash discipline associated with cash registers has its own statute of limitations - 2 months. That is, if the violation is not detected within the specified period, punishment can be avoided. However, the tax authorities will show more prompt attention to this taxpayer in the future.

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Identification of untimely capitalized funds in the cash register

Allowing the storage of funds in the cash register that are subject to accounting, receipt and documentation is considered a violation of cash discipline. The discrepancy is determined by reconciling the data from the cash register fiscal report and the cash book amounts.

A fine may be imposed on an enterprise or official in accordance with the Tax Code of the Russian Federation and the Code of Administrative Offenses simultaneously.

CCP - how to ensure compliance with the rules?

Work with cash register systems must be carried out according to strict rules that exclude violation of cash discipline . In accordance with these requirements, the CCP must be:

• Entered into the state register. If the cash register is removed from it, but is still used when processing cash transactions, checks can be punched until the end of their service life. However, it is not allowed to go beyond the 10-year period.
• OK.
• Equipped with fiscal memory, which is protected from third-party interference (seals, holographic stickers, etc.).
• Registered with the Federal Tax Service.
• Placed for maintenance under an agreement concluded between the enterprise and the service center providing services in this region.

Placement in the cash register of funds not related to the organization’s cash flow. Example

In addition to untimely accounted funds, there may be amounts in the cash register that do not belong to the company and are the property of the cashier or other persons. Excess cash in the cash register refers to violations committed by the cashier. In a number of situations, the amount arises for use as a small change brought in by the cashier.

Let's consider the example of having amounts in the cash register that do not belong to the company. does not have a cash register, but makes payments to employees accountable to people through the cash register. Cashier Novikova A.A. used its own cash to simplify payments to employees. The amount of 200 rubles was placed in the cash drawer without documents. When counting the amounts in the cash register, an inspector from the Federal Tax Service found small change - a small change in the amount of 200 rubles, which did not belong to the company. Conclusion: Cashier Novikova A.A. was fined 5 thousand rubles.

If you need to use a small change when making payments with a cash register, you can get change from the cash register at the cash register at the beginning of the day. The amount must be returned after the closing of the cash register day. The cashier's contribution of funds to the operating cash desk is not allowed.

Unlike organizations, individual entrepreneurs have the right to make contributions and receive funds for personal needs. When conducting cash transactions (for internal control and in the absence of an order to cancel them), a corresponding entry is made in the cash register or cash register.

How is it violated?

A violation of cash discipline is considered to be any failure to comply with the rules for performing and accounting for operations (transactions) with cash, regulated by the legislation of the Russian Federation or the regulatory documents of the business entity itself.

As a rule, in organizations working with cash, the following violations of cash procedures are often committed:

• Spending cash proceeds for needs not provided for by generally binding regulations.
• Exceeding the permitted limit (restriction) established for the amount of the cash balance of a business entity at the end of the working day.
• Improper storage of cash, failure to comply with the requirements imposed by law to ensure the safety of cash at the enterprise. An example of such a violation could be placing cash outside a special cash drawer (safe).
• The organization's operating cash desk contains an amount of cash for which there is no documentary justification and receipt documents have not been drawn up.
• For cash payments with third-party business entities - enterprises, individual entrepreneurs - the limit established in the amount of 100 (one hundred) thousand rubles under one agreement (agreement) has been exceeded.
• Errors, inaccuracies in cash documents made by the responsible employee of the organization when preparing the relevant papers.
• Arithmetic errors made by the responsible entity when calculating turnover/cash balances in accounting registers.

A separate category of violations of cash discipline is considered to be the organization’s failure to comply with the rules governing the use of online cash registers:

• The buyer (payer) is not provided with a proper cash receipt in paper/electronic form.
• The online cash register does not comply with the current requirements of current legislation.
• The absence of an online cash register for a business entity that accepts (receives) cash from customers (payers).

Exceeding the limited amount of settlements between organizations

Legislation in Bank of Russia document No. 3073-U dated 10/07/2013. a limit has been established on the amount of cash payments between organizations. A limit of 100 thousand rubles is allowed. Features of applying the restriction:

• The limit is considered within one contract. If payments through the cash register are made under a long-term agreement, it is necessary to keep records of expenses or income under the counterparty and the agreement.
• The amount can be deposited or issued under different agreements several times during the day.
• Payment of the invoice is considered acceptance of the offer.

Exceeding the settlement limit between organizations entails the imposition of sanctions under Art. 15.1 Code of Administrative Offences.

Regulatory acts in the field of cash discipline

The article on liability for violation of cash discipline begins Chapter 15 of the Code of Administrative Offenses of the Russian Federation. Thus, the object of the offense (in more detail - the absence of an administrative offense) is the legal relations established by the state in the field of finance. The objective side of violations in the field of cash discipline is expressed both in action and inaction. Which violates the established Law “On the use of cash register equipment when making payments in the Russian Federation.” A useful regulatory act for use in practical activities is Directive of the Bank of Russia dated October 7, 2013 No. 3073-U. It is called “On Cash Payments”. And Directive No. 3210-U dated March 11, 2014, about the procedure for small businesses.

Conducting payments without using cash register equipment (CCT)

Enterprises conducting cash payments with other organizations, individual entrepreneurs or the public are required to use cash registers. Organizations using a taxation system with imputed income or a patent have the right not to use equipment and issue individuals with another document instead of a cash receipt.

Sanctions are imposed in accordance with Art. 14.5 Code of Administrative Offences. A penalty may be imposed if one of the following conditions is met:

• Lack of a cash register registered with the Federal Tax Service.
• Conducting settlements using equipment that does not have a registered fiscal memory.
• Lack of posting of received amounts via cash register with issuance of a cash receipt.

If a cash register is not used, a fine is imposed on the official and (or) organization.

If a person does not provide information on the use of CCP within the allotted time, sanctions will be imposed on the official in the amount of 1.5 to 3 thousand rubles or on the enterprise in the amount of 5 to 10 thousand rubles. The minimum penalty is a warning.

We can talk about the use of KKM only in cases where the enterprise uses equipment included in the register or approved for use until it is completely worn out with a registered EKLZ. Otherwise, cash register is considered as a technique for maintaining internal accounting.

Cash control discipline - what does it mean?

Any organization or individual entrepreneur uses cash payments in its activities. At the same time, the legislation provides for certain rules for carrying out relevant operations. Their strict observance is cash control discipline .

Cash payments include the following operations:

• receipt of proceeds in the form of cash;
• issuance of salaries;
• depositing cash at the bank;
• receiving cash from the bank;
• settlements with accountants, etc.

The set of operations with such funds is conventionally called “operating cash” or simply “cash”.

The first point from the above list implies that the enterprise must have cash register equipment (CCT), with the help of which the proceeds are received (Clause 1, Article 2 of the Law of the Russian Federation of May 22, 2003 No. 54-FZ). But the same law allows that the use of CCP is not always necessary. The following persons may not use it in their activities:

• Organizations and individual entrepreneurs that provide services and have received the right to use strict reporting forms (SSR).
• Organizations and individual entrepreneurs using UTII, as well as individual entrepreneurs using the patent taxation system in their activities (Article 2.1 of Law No. 54-FZ). Such entities have the right to issue to the buyer any payment document from which the fact of receipt of cash can be traced. Both a sales receipt and a cash receipt order can act in this capacity.
• Organizations and individual entrepreneurs operating in conditions in which the use of cash register systems is difficult or impractical (Clause 3, Article 2 of Law No. 54-FZ).

The legislation establishes that each cash collection point must have its own cash register, and their number is not subject to limitation. However, at the end of the day, all funds received go to the enterprise’s cash desk (IP).

One of the rules of cash discipline is precisely the use of cash registers exactly where such equipment should be present, and that transactions carried out at the cash desk will receive appropriate documentation.

Financial liability of cashiers

Conducting and recording cash transactions in strict accordance with legal requirements often depends on the competent actions of the cashier. In addition to the employment contract, an agreement on full financial responsibility is concluded with the cashier. If there is a shortage of funds at the cash register or other violations are detected in the cashier’s work, the person shall compensate for the damage in full.

If material losses are discovered after the dismissal of a person, the decision on compensation for damages is made by the court. Dismissal of an employee does not exclude his financial liability. The damage must be documented. At the legislative level, responsibility is determined by Art. 233 Labor Code of the Russian Federation.

Everyone is obliged

Organizations, regardless of their legal form and taxation system, are required to comply with the established procedure for conducting cash transactions (clause 4 of article 346.11, clause 5 of article 346.26 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated 06/09/2018 No. 03-11-11/40059) .

However, some companies can conduct cash transactions in a simplified form. These include (clause 1 of Bank of Russia Directive No. 3210-U dated March 11, 2014 <On the procedure for conducting cash transactions>):

• small and micro enterprises;
• individual entrepreneurs.

In practice, the simplified procedure is that small and micro enterprises, as well as individual entrepreneurs, may not set a cash balance limit. Also, businessmen may not draw up (paragraph 10 clause 2, paragraph 2 clause 4.1, paragraph 9 clause 4.6 of the Bank of Russia instructions dated March 11, 2014 No. 3210-U):

• cash receipt orders;
• expenditure orders;
• cash book.

Carrying out cash discipline control

The check of the cash register is carried out according to a decision signed by the head or deputy of the Federal Tax Service. Control of operations can be identified as a separate office activity (mainly for enterprises using cash register machines) or included in the company’s on-site inspection plan.

Seizure of documents during desk control is carried out for a separate period. An on-site inspection is characterized by a random selection of days with a detailed study of materials. Indicators of compliance with the limit and the maximum amount of settlements between organizations are subject to complete control.

Checking cash discipline - what is the procedure

To initiate an audit of compliance with cash discipline , the head of the tax office issues an order that defines the timing of the control event and its goals. The procedure for making a decision is established by order of the Ministry of Finance of the Russian Federation dated October 17, 2011 No. 133n.

Subject to examination:

• documents drawn up during the provision of cash transactions;
• fiscal reports and control tapes of cash register systems;
• registration and operational documents for CCP;
• documents reflecting information about the receipt of BSO, their accounting and disposal;
• registers of accounting and business transactions;
• orders establishing limits on cash balances;
• expense reports.

In addition to the listed documents and registers, tax authorities have the right to demand clarification and request any other forms related to the subject of control.

Sale of goods without cash register

Any work or sale of goods or services must be carried out in cases established by law using a cash register. In case of violation, in accordance with clause 14.5 of the Code of Administrative Offenses of the Russian Federation, fines may be imposed: on citizens (1500-2000 rubles), on legal entities (30000-40000 rubles), on officials (3000-4000 rubles).

According to the Resolution of the Supreme Arbitration Court of the Russian Federation dated March 31, 2003 No. 16, where the concept of non-use of cash register equipment was explained, it was also stated that persons who can work without using a cash register with the mandatory use of strict reporting forms must necessarily control cash in this way, otherwise, penalties will be applied to them for violation - making cash payments without a cash register. In addition, even if such an offense was committed by an employee, the legal entity will still be fined, since actual non-participation in this offense does not exempt it from liability. By the way, the head of the organization can demand damage caused from the employee who caused him this damage.

Continuing offense

The period of liability for a continuing offense is calculated from the date of its discovery, and not from the actual date of commission. Here you can stop and take a closer look and study the ongoing offense. The Code of Administrative Offenses does not provide clear terms in this regard, however, tax inspectors still use the same concept as indicated in the Letter of the Federal Tax Service of Russia dated January 26, 2005 No. 22-3-11/073 “On the application of cash register systems.”

The Supreme Court, in its Resolution of March 24, 2005 No. 5, paragraph 14, also clarified that continuing offenses can be considered such actions or inactions that are expressed in continuous long-term improper performance or failure to fulfill the duties assigned to the offender. Courts often confirm that violation of the balance of the cash limit is not a continuing offense, and therefore, if the deadline for bringing to administrative responsibility is exceeded, even a “penalty” court decision is completely canceled. If the tax authority tries to impose a fine on the manager or cashier after this period has expired, then such a penalty can be challenged in court.

Failure to post proceeds is also not a continuing offense, and therefore the statute of limitations is calculated from the date of receipt of the relevant cash and its non-receipt to the cash desk. The Supreme Court voiced its position on this issue in Decision No. 5196/08 dated June 26, 2008. The Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 7, 2008 also confirmed this position of the court.

Is it possible to waive the fine?

In some cases, an individual entrepreneur may be exempt from paying a fine. If the entrepreneur is noticed for the first time for such a violation, you can limit yourself to a warning (Part 2 of Article 14.5, Part 1 of Article 4.1.1 of the Code of Administrative Offenses of the Russian Federation).

The fine for an individual entrepreneur for working without an online cash register can be canceled if the individual entrepreneur himself reported his violation to the Federal Tax Service. This can be done on the Internet, through your personal KKT account. To do this, you need to contact the tax office and write an application. Also in some cases you will need to attach some documents. As an example, due to circumstances beyond the control of the individual entrepreneur, the power supply was turned off in the premises and the cash registers could not function normally for several hours, and some were out of order. In order not to pay a fine in such cases, you must submit an application to the Federal Tax Service and attach a certificate from the energy supply organization stating that it was not possible to use the cash registers in the premises due to a power outage.

Also, if an entrepreneur manages to get rid of the problem before it is discovered by the tax authorities, he can avoid fines and consequences.

In all these cases, the individual entrepreneur will either be completely exempt from the fine or limited to a warning. There is also the option of paying a minimum fine.

If the individual entrepreneur believes that he was fined for no apparent reason or, for example, he does not agree with the punishment imposed, there is the possibility of challenging it. To do this, you must write a complaint to the tax office within 10 days. If the decision does not change, then you can go to court. If the court finds the actions of the tax inspectorate lawful, the fine will have to be paid.

Important! It is worth following the law if a fine is imposed and try to pay it within the prescribed 30 days, since the consequences can be catastrophic - in addition to doubling the fine, the entrepreneur may be deprived of the right to engage in his activities for up to 2 years.