A lot depends on proper bookkeeping in enterprises. A qualified accountant who professionally and accurately performs his official functions is able to protect the organization from claims from regulatory authorities: the tax service, the labor inspectorate, etc. Among other mandatory procedures that an accountant must carry out include compliance with cash discipline, including setting a cash limit .

Deciphering the concept of "cash limit"

In simple terms, the phrase “cash limit” stands for quite simply: this is the maximum allowable amount of cash in a cash vault, safe or cash desk of a commercial company at the end of the day. This norm was introduced by the Central Bank of the Russian Federation, and the accounting department of the enterprise should set this limit individually at the beginning of each calendar year.

Setting and maintaining a cash limit is a headache for many accountants. In order to avoid surpluses, they have to constantly monitor cash, and if there is suddenly more money in the cash register in the evening established norm, then the accounting representative needs to go to the bank in order to. Otherwise, it is unlikely that it will be possible to avoid administrative punishment during any verification.

As it was before

Previously, absolutely all enterprises and organizations dealing with cash had to limit the residual funds on hand. Since June 2014, this practice has changed: now some business representatives may not set limits. Not surprisingly, many wanted to exercise this right.

However, audits conducted by the tax authorities found some violations caused by insufficient knowledge legislative framework regarding the unlimited maintenance of cash balances and, as a result, they applied penalties to a number of enterprises and organizations.

That is why, in order to avoid claims from tax services, you need to exercise the right to an unlimited cash register competently and with a clear understanding of all the rules of this process.

In what cases is it permissible to exceed the limit at the checkout?

As stated in the law, on strictly defined days, enterprises and organizations can quite legitimately allow cash surpluses. In particular:

1. If payment is expected wages, social, material assistance, scholarships, etc., but not more than five working days from the date of withdrawal of money for these purposes from the company's current account;
2. If a cash transactions are conducted on non-working holidays or weekends, the cash desk may also have amounts above the limit values.

Any other circumstances cannot justify exceeding the limit and will inevitably result in administrative penalties in the form of fines.

Penalties for exceeding the financial limit at the box office

Monetary penalties for exceeding the amount of revenue stored at the cash desk are quite significant:

• Legal entities(enterprises and organizations) may be fined from 40 to 50 thousand rubles.
• Individual entrepreneurs, as well as officials (accountants or managers) of commercial companies are subject to a fine of 4 to 5 thousand rubles.

If you can’t, but really want to: the right to waive the cash limit

This right can be used by commercial companies related to the field of small business, as well as all individual entrepreneurs, regardless of the tax regime they apply.

Refusal of the limit at the checkout does not imply any special actions, it is enough just to meet certain parameters:

• marginal revenue- no more than 800 thousand excluding VAT for services performed and goods sold;
• limited staff- for the last calendar year the number of employees in the enterprise should not exceed 100 people;
• participation in the authorized capital- no more than a quarter of the share of other legal entities.

If the company falls under these requirements, then it can safely keep unlimited financial resources in cash.

In cases where the right to no cash limit arises not since registration enterprise, and, for some other reason, in the course of its activities, then in order to use it, the management of the enterprise needs to take the following steps:

1. In a written decision to cancel the previously issued order on the establishment of a cash limit;
2. Release new order, where it will be written that from such and such a date there is no cash limit.

Setting a cash limit: procedure and rules

As mentioned above, all large enterprises and organizations are required to impose cash limits. If this is not done, then by law the cash limit is considered zero. In order to set a limit on the finances stored at the cash desk, the head of an enterprise or organization needs to issue an appropriate order. There is no need to submit any applications or notifications to the tax authority.

Attention! On their own initiative, individual entrepreneurs or legal entities operating in the field of small and medium-sized businesses can set a cash limit.

As a rule, the rationale for such actions is the desire to ensure control over the safety of cash. At the same time, one must understand that if the corresponding order is issued and the cash limit is set, then the accounting department of the enterprise or individual entrepreneur is obliged to comply with it, and take all the excess to the bank. If any violations are found during the audit, the tax inspectorate will certainly resort to administrative punishment.

How to calculate the cash limit

This question is of most interest to beginner accountants. You don’t need to break your head over it - the calculation options are provided for by law:

• By the volume of cash receipts according to the formula:

  Limit = Revenue / Settlement period x Days

• By the volume of cash withdrawal (if there is no cash proceeds) according to the formula:

  Limit = Issues / Billing period x Days

Explanations:

Revenue- the amount of funds from the sale of services and the sale of goods. If the enterprise has just been created, then here you need to indicate the estimated amount of income;

Billing period– from 1 to 91 days inclusive. It can be chosen absolutely arbitrarily;

days– from 7-14 business days between cash withdrawals. It should be remembered that the smaller the number of days, the less money should remain in the cash register.

Thus, if an enterprise, due to circumstances established by law, is obliged to strictly observe cash discipline, conduct an evening calculation of daily earnings and deposit balances with the bank, then this must be done in accordance with all the rules and regulations established by the legislator. Otherwise, it is unlikely that it will be possible to avoid administrative sanctions from the controlling structures.

From the article you will learn:

• What is a cash limit
• Which companies may not set a cash limit in 2016
• How to calculate the cash limit for 2016
• Sample order, which approves the limit of the cash balance at the checkout
• Should entrepreneurs have a cash limit in 2016
• Cash limit amount for 2016
• How to calculate cash limit 2016

22.01.2016

Cash limit- this is the maximum possible money supply of cash remaining at the end of the working day and placed at the cash desk for safety. Also, the limited amount is called the carry-over balance. The rules for determining the limit amount of money are specified in the regulation of the Bank of Russia dated March 11, 2014, registered under the number 3210-U.

But what if there is a limit, but in fact it is not? Then it is considered to be 0. If the balance exceeds a fixed amount, the entrepreneur should think about what to do with the money in the evening, when the financial institution is already closed, and it is dangerous to leave cash in a store or office.

The thing is that keeping cash at the checkout in an amount that exceeds the limit means violating the current legislation of Russia, which entails penalties. In this case, administrative responsibility is 40,000-50,000 rubles, which is evidenced in article 15.1 of the Code of Administrative Offenses of the Russian Federation.

Who is exempt from the fixed cash limit in 2016?

In 2016, founders and representatives of small businesses have the right to do without setting a limit. That is, they are not prohibited from accumulating at the cash desk in any amount. The difficulty is just to make sure that you really belong to the list of firms involved in small business.

Signs of a small business entity in 2016 are described in the Law:

profit for the last reporting year should not exceed 400 million rubles;

the number of employees allows 100 people, no more;

the share of investments in the enterprise from legal entities cannot be more than 25%.

As the practice of taxation shows, both "simplifiers" and "imputers" fall under these requirements. But even here there is a small nuance - oddly enough, not all "simplistic" people are engaged in small business. As for documentary confirmation of the status of the organization, this is not necessary. If the firm meets the main criteria, about which in question in this article, then you can be calm.

To determine the composition of the founders, namely the share of legal entities, will allow the decision to register an LLC or a certificate from the Unified State Register of Legal Entities. An experienced accountant will note the necessary information on the accounting accounts. According to the Instructions to the Chart of Accounts, analytical accounting regarding account 80 includes the provision of information regarding the founders of the enterprise and the stages of formation of monetary capital.

When the management of the enterprise is sure that it is engaged in a small business, it is necessary to draw up an order that cancels the limit, how to draw it up correctly, a sample is presented below.

Sample order canceling the cash balance of the organization

If the requirements that define a small business are not met, the order is also issued, but the text indicates a limited amount, which, moreover, must be pre-calculated.

The procedure for calculating the cash limit in 2016

Cash limit calculation in 2016 includes possible application several ways at once:

1. For calculation, it is necessary to know the volume of cash receipts to the cash desk for goods sold or services provided for the current period. Just substitute your own data under the formula:

Cashier limit if there is revenue = Income in rubles / Settlement period, days * The amount of time that has elapsed between the days of the delivery of banknotes to a banking institution.

Moreover, the settlement period, which is taken as the basis for calculating the balance, in 2016 cannot exceed the 92 working days specified in the legislation, but there are no restrictions on the minimum value of this period.

The time that is given between the dates of cash delivery to the bank is no more than 7 working days. If you can prove that there is no bank in the locality where you live or operate, the period may be extended to 14 days, and this will not be a violation.

Example

Let Eva LLC sell cosmetic products and apply the form taxation of the simplified tax system, which describes the withholding of deductions from the amount obtained from the difference between the income and expenditure parts. In 2016, the management decided to limit the balance of cash on hand. December 2015 was taken as the indicative reporting period.

Cash revenue in 2015 reached 400,000 rubles, the store operates according to a schedule that does not include days off. The cashier provides the proceeds to the bank three times a week - on Monday, Wednesday and Friday with an interval of 2 working days.

So, let's calculate the duration of the billing period - it is equal to 31 days, because the store works seven days a week. Between the days of cash delivery passes regularly for 2 days.

The available information allows the accountant to make an accurate calculation of the cash limit:

400,000 rubles / 31 days * 2 = 25,807 rubles.

2. The second method involves knowing the amount of cash withdrawal from the cash desk. It should be applied if trading is not carried out for cash, that is, a non-cash payment method is chosen between the client and the supplier, but in your activities in other areas you use just cash.

The limited amount for the balance of money, calculated from the volume of cash withdrawals from the cash desk = The amount of money provided for the reporting period, in rubles / The estimated time period, which takes into account the volume of cash withdrawals, is determined in days * The reporting period between the numbers of cash receipts in the banking structure, working day.

Please note that the funds issued do not include amounts used to pay wages to employees, scholarships and other similar incentives.

The settlement period varies within 92 business days, the number of days between depositing money in the bank is allowed no more than 7-14 days.

Example

Boom LLC is engaged in retail trade, as indicated in the relevant registration documents. The organization is a "simplifier", and as the object of taxation, revenues minus expenses are chosen. The company does not work with cash, all customers pay through a bank. But still, the company needs to withdraw money from the account from time to time and use it to pay suppliers. Therefore, the authorities decided to fix the limited amount of the cash balance in 2016. To determine the required amount, December 2016 acts as the billing period.

To make the calculations possible, the accountant identified the following indicators:

• in December 2015, the bank issued 800,000 rubles to the company, which were spent on paying suppliers for goods;
• employees were not withdrawn from the cash desk;
• in December there were 20 working days;
• cash in a banking institution was received on Mondays and Thursdays, so the interval is 3 days.

Cash limit = 800,000 rubles / 20 days * 3 days = 120,000 rubles.

How does the order to determine the cash limit look like in 2016

When the fixed amount is calculated, it is necessary to introduce innovations into action, this is done by issuing an appropriate order, a sample of which is presented below.

Do entrepreneurs have the right not to fix the limit amount of money at the checkout in 2016?

Indeed, entrepreneurs may not fix the size of the cash balance, i.e. there are no restrictions and mandatory terms in this case. However, this is not beneficial for the owner himself - now only he is responsible for the safety of money, therefore, in the interests of the safety of property, management should still think about depositing money with the bank. Another option is to withdraw cash from the cash register as often as possible to spend on personal needs.

A businessman will immediately have a question - how to document the taking of money for their own needs? You don’t need to specially fill out additional papers, just fix the amounts in the appropriate columns of tax accounting, if you are a member of the simplified tax system, then there is no need to reflect changes in the money supply in the Book of Income and Expenditure Parts, because as such costs they do not apply to anything not particularly affected. For convenience, keep a separate notebook or notebook where you make the appropriate entries.

The only note - confirm each operation with an order, this is not at all difficult to do.

• What is cash discipline
• What documents are needed to maintain cash discipline
• Who carries out checks of cash discipline

Cash discipline- these are the rules for processing cash transactions. In simple terms, the rules for accepting, storing and issuing cash. To understand the term "Cash discipline", one should clearly understand the differences in the definitions of "Cash register" and "Cashier".

A cash register (KKM, KKT) is a device with which cash is received from customers for goods or services. There can be either one or several of them, and it depends on the need for CCP of your business, as well as the number of outlets. However, for each installed apparatus, records must be kept in accordance with the requirements of the legislation.

The cash desk of an enterprise (operating cash desk) is a record of all activities in a company that relate to cash. Money accepted with the help of KKM is also handed over to the general cash desk of the organization. Then this money is either issued for making cash expenses, or is collected in a servicing bank for crediting to a current account. There are no special requirements for the maintenance of the cash desk of the enterprise by the legislation, therefore, both a shoe box and a whole office can play this role. The company's money is physically stored in the cash desk and everything that happens to them must be confirmed by the relevant documents. This is called cash discipline.

Rules of cash discipline:

1. All transactions with cash must be documented.
2. It is important to strictly monitor compliance with the cash register limit.
3. When issuing money for any needs, the relevant documents must be issued without fail.
4. It is impossible to exceed the limit on cash settlements between two business entities, today this amount should not exceed 100 thousand rubles per contract.

Who must comply with cash discipline

The obligation to observe cash discipline is assigned to all entities of the administrative and economic sector that work with cash. And it doesn’t matter if they are accepted by KKM or BSO. The tax calculation system used in the company also does not affect the need to comply with cash discipline.

True, for individual entrepreneurs since mid-2014, these rules have been slightly simplified. In particular, the issuance of incoming and outgoing orders and the cash book has been abolished. Only paperwork is required when issuing cash for wages to employees.

In addition, the cash balance limit is not set for individual entrepreneurs and enterprises with up to one hundred employees, provided that the total annual revenue does not exceed 800 million rubles.

All rules of cash discipline can be found in the instructions of the Central Bank of the Russian Federation (Instruction from and Instruction from).

A new course at the "School of the General Director"

Maintaining cash discipline for LLCs and individual entrepreneurs. List of documents

To comply with cash rules, the enterprise must have a separate authorized person - a cashier. However, this can be done by the director or directly by the individual entrepreneur himself. In the case when the enterprise has several cashiers, a senior cashier is necessarily appointed. A person responsible for the . Usually this Chief Accountant, but depending on the situation, there may be a cashier or the individual entrepreneur himself. It can also be an accounting organization.

Since 2015, it is necessary to draw up the following documents for cash transactions:

1. A cash receipt order (PKO) is issued for each receipt of cash at the cash desk. When cash is accepted using a cash register or BSO, then such an order can be issued one for the total amount per shift.
2. An outgoing cash order (RKO) is issued for each expenditure transaction, i.e. for any withdrawal of money from the cash register. It is imperative to check the correctness of filling out such orders and to verify the identity of the employee to whom the money is issued.
3. Cash book (form KO-4) - here all receipts and expenditures are recorded, i.e. the data of each PKO and RKO should be reflected in it. The duties of the cashier include conducting a daily reconciliation of cash amounts with balances on cash documents. It is allowed not to do this if there were no operations during the shift.
4. The accounting book (form KO-5) must be filled out if the enterprise has more than one cashier. This book reflects all the movements of money between the cashiers and the senior cashier. Be sure to certify them with personal signatures.
5. The payroll and payroll must be drawn up and signed by employees when they make payments.

Maintaining cash documents is acceptable both in paper and in in electronic format.

When manually executed, documents must be certified by original signatures.

Documents in electronic form are drawn up using a computer (other equipment), ensuring their protection from unauthorized access and signed with electronic signatures.

We remind you! Cash discipline does not include books of accounting for income and expenses, BSO, as well as a report and a journal of a cashier-operator.

• Store automation: program, implementation, control

Keeping a cash book in a separate subdivision

The obligation to maintain a cash book is assigned to all separate divisions of the organization in which cash transactions are performed. Such clarifications are given by the cash department monetary circulation Bank of Russia in the letter of May 4, 2012 No. 29-1-1-6/3255. The Federal Tax Service of Russia adheres to a similar position in a letter dated May 17, 2013 No. AC-4-2 / ​​8827.

There is no consensus in arbitration practice on this issue.

Some courts believe that regardless of whether or not a separate subdivision is a branch (representative office), it must keep a cash book (see the decision of the Thirteenth Arbitration Court of Appeal dated March 19, 2013 No. A56-59643 / 2012).

However, there are examples of court decisions that state that only the organization itself, its branches and representative offices are required to keep a cash book (see, decisions of the Second Arbitration Court of Appeal dated December 25, 2012 No. A28-6462 / 2012, Thirteenth Arbitration Court of Appeal dated December 10, 2012 No. А56-39499/2012). It should be borne in mind that in practice this approach can lead to a dispute with the inspectors. There is a possibility that tax office considers the actions of the organization unlawful and will hold it accountable (part 1 of article 15.1 of the Code of Administrative Offenses of the Russian Federation).

What is the cash balance limit

Cash limit or carryover is the maximum possible amount of cash that can be left at the cash desk at the end of the shift. Anything in excess of it must be deposited with the bank. True, small deviations are permissible on days when a large amount of cash is supposed to be issued (days of salary) or on holidays.

The setting of the cash limit should be approached very responsibly, because if the limit is not set at the end work shift, there should not be a single ruble in the cash register. Otherwise, there will be a violation, for which administrative responsibility and a fine are provided.

An order to set a cash limit. The limit must be calculated and fixed in an internal order, which can set a limit both for a specific period of time and for an unlimited period, i.e. before issuing a new order.

Simplified order. For small businesses (less than 100 employees and revenue for the previous year less than 800 million rubles) and individual entrepreneurs, from June 1, 2014, setting a cash balance limit is not mandatory. However, in order to cancel it, it is necessary to issue an appropriate order based on the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U, which must contain the following wording: “Keep cash in the cash register without setting a cash balance limit”.

• Sales Optimization: 4 Problems a Mobile App Will Solve

How, according to the rules of cash discipline, money is issued to accountable persons

Accountable money is cash given to an employee to pay for business expenses, travel and other needs of the enterprise. To issue such money, an application is required from the employee receiving the money, in which it is necessary to indicate the full amount, period and purpose of receiving it. The application must be signed by the head.

In case of payment of economic or other expenses of the enterprise with the employee’s own funds, they are also subject to reimbursement on the basis of an application, which must necessarily indicate that “the employee has no debts for previously issued advances”. This is a requirement of the law, according to which the employee, before receiving the reporting money, must fully report on advances received earlier.

The employee is given 3 working days to submit a report on the funds spent from the date of expiration of the period for which the funds were issued, or from the day they start work. Expenses are confirmed by the corresponding checks, which are attached to the expense report. This is necessary for their acceptance for offset as expenses and for the correct calculation of the taxable base. In addition, for funds spent without supporting documents, it is necessary to pay insurance premiums and keep income tax.

Restriction in the issuance of money according to the rules

Close attention should also be paid to cash settlements between business entities. This does not apply to settlements with individuals. Legal entities and individual entrepreneurs can carry out cash settlements among themselves, but not more than 100 thousand rubles within the limits of one agreement.

This restriction does not apply also when issuing from the cash desk of wages to employees, accountable funds to an employee - to an individual if this money is not planned to be used to pay for goods and services on behalf of the organization on the basis of a power of attorney.

Important! Cash on hand cannot be used to repay loans, pay rent, or pay dividends.

Who and when can take money from the cash register for personal needs

Any income of the organization belongs directly to the organization. Therefore, payment for the personal needs of the founders, even if there is only one, cannot be made from the cash desk of the enterprise.

This does not apply to individual entrepreneurs who can use money both from the cash desk and from the current account in any amount, provided that there are no debts for paying insurance and tax contributions.

In the absence of individual entrepreneur order to cancel the maintenance of cash documents, in order to receive cash from the cash desk, an expense order must be issued containing the following wording: “Issuance of funds to the entrepreneur for his own needs” or “Transfer to the entrepreneur of income from current activities”.

Checking cash discipline. What do tax authorities pay attention to?

Previously, banks were authorized to check compliance with the rules of cash discipline. However, since 2012, this competence has been transferred to representatives of the Federal Tax Service, who, during an on-site inspection, can control:

• the correctness of accounting for cash at the cash desk;
• information recorded on fiscal memory KKM, by printing reports;
• any documents related to the execution of cash transactions (incoming and outgoing orders, reports cash register, cash book);
• timeliness of issuance cash receipts buyers.

Penalties for violation of cash discipline

Cash discipline obliges business entities to comply with the rules and provides for serious liability for their violation. A set of possible violations of cash discipline is contained in Art. 14.5 and 15.1 of the Code of the Russian Federation on administrative offenses.

Actions that are not related to those described in these articles cannot be qualified by inspectors as offenses, respectively, a fine cannot be issued for them. That is why you should know what can be punished for when facts of non-compliance with cash discipline are revealed, and for what not.

1. Not using CCP

According to Article 14.5 of the Code of Administrative Offenses, this is a violation and provides for liability in the form of a fine:

• for officials - from 3,000 to 4,000 rubles;
• for legal entities - from 30,000 to 40,000 rubles.

For example, during the absence of the administrator in the beauty salon, the hairdresser did not break the check to the client. Despite the fact that these duties are not within the powers of the hairdresser, tax officials issued a fine of 30 thousand. It was not possible to appeal the decision in court, since the LLC was found guilty of failing to comply with the requirements for the use of CCP by the employees of the enterprise. The Presidium of the Supreme Arbitration Court of the Russian Federation also supported the tax authorities and upheld the decision. Resolution No. 6902/04 of August 3, 2004 found the organization guilty, despite the arguments of the organization's representatives about the guilt of the cashier directly.

As practice shows, a fine for such violations is imposed on the entire organization, although only one employee can really be guilty. Of course, companies are interested in fined only the employee, since the amount of the fine (according to Article 14.5 of the Code of Administrative Offenses of the Russian Federation) is much lower. However, it should be borne in mind that seeking to impose a fine on an official, you can end up with two. Since the legislation allows the imposition of a fine on both the person who committed the violation and the organization in which it was committed.

2. Exceeding the cash limit

Based on Article 15.1 of the Code of Administrative Offenses of the Russian Federation, for violation of cash desk limits, you can get a fine from 40,000 to 50,000 rubles. Cash discipline since 2016 obliges these limits to be strictly observed.

As practice shows, tax representatives often do not comply with the deadline set for imposing liability for this violation. Therefore, if 2 months have passed since the violation, and such a fine was nevertheless imposed, feel free to go to court.

If the company's revenue was less than 800 million rubles, and the number of employees is less than 100 people, the company from mid-2015 can cancel the cash balance limit immediately, classifying itself as a small business.

For example, in 2012 and 2013 the company received revenue in the amount of 500 million rubles. annually. This exceeds the limits set at that time (500 million > 400 million). Therefore, in these years, the enterprise could not be classified as small. In 2014, the organization received 700 million rubles. revenue.

And from July 25, 2015, the company must comply with a new limit - no more than 800 million. Accordingly, there is every reason to classify the company as small, unless, of course, its number for the previous year is no more than 100 people, and the authorized capital of the company is no more than 49 % share of large organizations.

Therefore, the company has a legal basis to cancel the cash balance limit on any date after 07/25/2015.

3. Storage of cash

The cash discipline of 2016 defines the rules for storing cash received by the cash desk of the enterprise. The main violation of these rules is usually the absence of a cash room, according to the rules, which should be an isolated room intended for receiving, issuing and temporarily storing cash. In accordance with Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, for such a violation a fine in the amount of 40,000 to 50,000 rubles may be imposed on the enterprise.

However, the court may cancel this fine in case of failure to provide complete and reliable evidence by representatives of the tax authorities. Accordingly, controllers must:

• to detect free cash funds of the organization and accurately determine their amount;
• fix the reliable fact of their improper storage;
• indicate the specific norms of the law that have been violated;
• indicate the date and exact place of the offense.

If the controllers cannot determine the exact room in which the cash desk is located and cannot provide other evidence, then the court will be on the side of the organization (Decree of the Federal Antimonopoly Service of the East Siberian District of October 4, 2005 No. A33-5576 / 05-F02- 4795/05-C1).

4. Non-receipt of cash proceeds

Unreceived properly cash on hand in accordance with Art. 15.1 of the Code of Administrative Offenses of the Russian Federation are the basis for decent fines (up to 50,000 rubles). An example of such a case, the decision in which was made in favor of the tax, is the decision of the Federal Antimonopoly Service of the West Siberian District of March 7, 2007 No. F04-1084 / 2007 (32053-A70-27). In addition, having fallen for such a violation, the risk of attracting an on-site inspection is very high. Since this is the basis for admitting the fact of tax evasion by underestimating the amount of revenue.

5. Exceeding the cash limit

Also a popular violation of cash discipline. Given the limit of 100,000 rubles, questions arise regarding the calculation of these amounts, for example, if the contract is not executed on paper or if the same type of contracts are drawn up for different amounts that are less than the established limit

In accordance with paragraph 3 of Art. 434 of the Civil Code of the Russian Federation, the contract is not necessarily concluded in the form of a single document. According to paragraph 6 of the Instruction of the Bank of Russia dated October 7, 2013 No. 3073-U, the limit is set within the limits of one agreement. But contracts are not always in writing. For example, if an enterprise receives goods on an invoice and pays on the basis of an invoice, then the limits must be calculated within each shipment.

An invoice duly drawn up and containing the name and quantity of the purchased goods may be an offer. And payment, according to paragraph 1 of Art. 435, art. 438 of the Civil Code of the Russian Federation, is an acceptance of this offer. Hence the possibility of concluding one-time purchase and sale transactions that do not exceed a one-time limit of 100,00 rubles (decision of the Eighth Arbitration Court of Appeal dated December 17, 2013 in case No. A75-4466 / 2013).

Accordingly, if the amount on one invoice is less than 100,000 rubles, it can be paid in cash in cash from the company's cash register. However, if there is a long-term supply contract, the inspector's claims will be fully justified. But if there is no reference to this agreement in the invoices, there is every reason to challenge the decision in court (decision of the Third Arbitration Court of Appeal dated April 9, 2013 in case No. A33-18496 / 2012).

There is an opinion that the limit is limited to days. However, this is an erroneous opinion. The limit limits the amount only within the framework of one contract. This rule does not regulate the frequency of payments. If the company has different contracts, the amounts of which do not exceed 100,000 rubles, then it is quite possible to make payments on them within one day.

From 06/01/2014, the cash limit calculation is made in two ways, while you can choose the most optimal one for you.

The formula for calculating the cash limit based on cash receipts
LK \u003d OH / RP * PV,
LK - cash limit, rub.
ON - the amount of cash for the billing period, rub.
RP - billing period for which the amount of cash is determined, slave. days
PT - the period of time between receiving money at the cash desk and depositing it with the bank (no more than 7 working days, where there is no bank no more than 14 working days)

Calculation example

Ant LLC determines the cash limit for 2016, taking September 2015 (24 working days) as the billing period. During this time, the amount of cash amounted to 500,000 rubles. The proceeds were given 1 time in 5 days.
So, we consider the cash register limit = 104,167 rubles. (500,000 rubles / 24 days * 5 days)

The formula for calculating the cash limit based on the amount of out-of-pocket expenses.
Using this formula, you can set a cash register limit even if you do not have cash receipts at the cash desk.
LK \u003d OV / RP * PV,
LK - cash limit, rub.
OV - the volume of cash withdrawal from the cash desk for the billing period, rub.
RP - billing period for which the volume of cash withdrawal from the cash desk is determined, slave. days
PT - the period of time between receiving money at the cash desk from the bank (no more than 7 working days, where there is no bank no more than 14 working days)

Calculation example

LLC "Success" is engaged in wholesale trade. Determines the cash limit for 2016, based on the amount of cash expenses, taking the 3rd quarter of 2015 (66 working days) for the billing period. During this time, LLC paid off with suppliers for cash in the amount of 800,000 rubles. Money was withdrawn from the account 1 time in 5 days.
So, we consider the cash limit = 60,606 rubles. (800,000 rubles / 66 days * 5 days)

ON THE. Martynyuk, tax expert

Cash limit calculation: penny to penny

Mentioned in the article judgments can be found: "Judicial practice" section of the ConsultantPlus system

The cash limit is the maximum amount of cash that can remain in the organization after the balance has been withdrawn in the cash book at the end of the day. All cash over the limit must be deposited with the bank on the same day Clause 2 of Instructions of the Central Bank dated March 11, 2014 No. 3210-U (hereinafter referred to as the Instruction). Our article will help you check your limit, if necessary, correctly calculate a new one and avoid a fine for accumulating cash in excess of the limit. And the fine is big. Part 1 Art. 15.1 Administrative Code of the Russian Federation:

• for an organization - from 40,000 to 50,000 rubles;
• for the director - from 4000 to 5000 rubles.

Why is it important to correctly calculate and set the limit

It is bad to underestimate and overestimate the limit.

In the first case, you will have to hand over cash to the bank more often and / or withdraw money from the account more often. That is, you will limit your own freedom to keep money at the cash desk, and even pay more commissions to the bank.

In the second case, you face a fine. When the limit is overstated due to an incorrect calculation, the inspectors during the check, depending on the specific circumstances, do the following:

• <или>make their calculation. Then they look to see if the cash balance exceeded the amount they received at least once in the last 2 months and Part 1 Art. 4.5 Administrative Code of the Russian Federation. If yes, then fine Letter of the Federal Tax Service of July 9, 2014 No. ED-4-2 / ​​13338 (p. 4).

This finds support in the courts x Decree 13 AAC dated December 23, 2014 No. 13AP-26404/2014; 11 ААС of December 10, 2014 No. 11AP-16703/2014. True, in the absence of other deviations from the rules, the court may regard the excess of the limit due to its incorrect calculation as a minor violation and cancel the fine Decree 13 AAC dated October 16, 2015 No. 13AP-22253/2015;

• <или>equate an incorrectly calculated limit to the absence of an established limit. And this means that cash should not remain at the cash desk at the end of the day. Accordingly, for any balance in the cash register during the last 2 months - a fine Decree 9 of the AAC dated 05.03.2015 No. 09AP-1435/2015 (left unchanged).

After calculating the limit, it must be established, that is, approved by order of the director or another person who has the power of attorney of the director to approve the limit. n. 2 Instructions; articles 53, 185 of the Civil Code of the Russian Federation; paragraph 2 of Art. 69 of the Law of December 26, 1995 No. 208-FZ; paragraph 3 of Art. 40 of the Law of 08.02.98 No. 14-FZ. If there is no such order, then the limit is considered unset and it is impossible to leave money at the cash desk. Decrees of the Supreme Court of September 12, 2014 No. 11-AD14-21; 1 ААС dated 12/11/2015 No. А38-3850/2015. The order must indicate the date from which the organization applies this limit. The calculation of its amount can be given directly in the order or made a separate document.

During the day, any amount can be in the cash register - even if the limit is not set.

Everyone should have their own limit. separate subdivision. If some OP does not have a limit, is calculated incorrectly or is not observed, the organization will be fined for accumulating cash in excess of the limit. Decree 17 AAS dated May 14, 2015 No. 17AP-3750 / 2015-AK; 9 ААС dated 22.09.2014 No. 09AP-35907/2014.

Who has the right to work without a limit

These are sole proprietorships and small businesses Art. 4 Law of July 24, 2007 No. 209-FZ. They have the right not to set a limit, that is, to keep at the cash desk any amount of cash, any debt about n. 2 Instructions; Letter of the Federal Tax Service of July 9, 2014 No. ED-4-2 / ​​13338 (clauses 1,).

If a small business uses the right not to set a limit and it has one or more OPs, then they also work without a limit. OP is not an independent legal entity, it is part of the organization. Since the organization does not set a limit, so does the OP.

When a small business has a limit, it must comply with it. Letter of the Central Bank dated 08.12.2014 No. 29-1-1-6/9698 and there will be a penalty for exceeding it. Therefore, if an organization has previously issued an order on a limit (for example, at a time when it did not yet meet the criteria for MP or when the limit for MP was still mandatory (before 06/01/2014), or simply by mistake or ignorance), it must be canceled . To do this, the director issues an order: from such and such a date, on the basis of clause 2 of the Instruction, the previously established limit is canceled and the organization exercises its right to keep money in the cash register without restriction. If there are separate units, such an order should also cancel their limits - you need to make a copy for each unit and transfer it there in case of checks.

If this is not done and more than the limit is stored at the cash desk, then the inspection will fine during the check - the courts supported this and Decree 9 AAC dated April 21, 2015 No. 09AP-11459/2015. And the order to cancel the limit, submitted to the inspection only after drawing up an inspection report and issuing a decision on a fine, will not help. Decree 9 AAC dated November 27, 2015 No. 09AP-45890/2015.

There is no need to renew the order to cancel the limit annually. The limit is canceled forever, not for some period of time. If the organization later loses the status of an MP, then the limit will need to be set for it from the date on which it turned into an ordinary organization.

Organizations created starting from 06/01/2014 and having the status of an MP from "birth" have the right not to issue an order to cancel the limit and, by default, use the right to keep money in the cash register without restriction. However, we recommend that you still write an order stating that the organization has the right not to set a limit. This is not difficult, but when checking the questions about the limit, there will be no more.

There are court decisions that can not be fined non-profit organizations for the absence of an approved limit and the storage of money in the cash register without restrictions. Thus, the court concluded that the indicators included in the calculation of the limit relate only to commercial activities. And I decided that since the NPO did not have the indicators necessary to calculate the limit, there was no way to set the limit. Accordingly, the NPO is not guilty of the violation and there is nothing to fine Decree 3 of the AAC dated August 18, 2015 No. A69-1064 / 2015; 13 ААС dated April 21, 2016 No. 13AP-3741/2016.

However, we do not recommend relying on such solutions. There are no exceptions for NCOs in the Ordinance. In addition, there is the opposite solution of the Sun. With reference to private clarifications of the Central Bank, he pointed out that an NCO that does not have indicators for calculating the limit should hand over all receipts to the bank, and then withdraw the money necessary for cash expenses from the account. Resolution of the Supreme Court of September 12, 2014 No. 11-AD14-21. So the limit must be set and observed. Since the NPO does not have sales proceeds, calculate the spending limit from the cash register. If there are no expenses necessary for the calculation, you will have to hand over all the money at the end of the day to the bank. There is no bank account - you need to open one.

Only NPOs - consumer cooperatives that are MPs can do without a limit. Other NPOs cannot be small businesses and Part 1 Art. 4 Law of July 24, 2007 No. 209-FZ.

Which limit calculation method to choose

The Procedure for Conducting Cash Transactions provides two methods for calculating the limit a n. 2 Instructions; appendix to the Directive: the first - by the amount of cash proceeds, the second - by the amount of money spent from the cash desk. Both are taken for some period in the past. At the same time, it is said that entity independently determines the limit "based on the nature of its activities, taking into account the volume of receipts or volumes of cash withdrawals."

Does this mean that you have the right to choose the method that will give you a larger limit? The Instruction says nothing about this. Therefore, we advise you to choose a method based on what you now clearly and steadily prevail. There is a constant cash income and usually it is significantly more than the expenses from the cash desk - consider the revenue limit. On the contrary - do the calculation of expenses.

We do not advise you to choose a method only based on the need for cash or the desire to avoid paying extra fees to the bank for depositing and withdrawing money. For example, LLC retail and constant cash flow. At one time, the founding director was given a large amount of cash dividends from the cash register - more than the maximum daily income. Of course, it is more profitable to calculate the limit on expenses, taking for calculation the amount issued from the cash desk for this 1 day, than on revenue. But the tax authorities may not recognize such a calculation due to the fact that the general nature of the organization's activities is not taken into account.

The choice of method for calculating the limit must be justified. Give justification directly in the order to establish the limit. For example, write that you are calculating a spending limit because you spend more cash than you receive.

General principle for determining indicators for calculation

The general approach that is laid down in the rules for calculating the limit is as follows: the established limit should not force you to deposit cash in the bank more often than it is necessary for you when you ordinary activities(subject to its characteristic peaks in cash receipts and/or expenditures). This is what you need to proceed from when determining the indicators that you take into account the limit.

But there is a limitation. It is impossible to include in the calculation the delivery of cash to the bank or the withdrawal of cash from the account less than once every 7 working days (for settlements without a bank - less than once every 14 days).

Calculate the revenue limit

The formula is a Clause 1 of the appendix to the Instruction:

(1) Determined for the billing period.

Consider how to define each of the indicators.

Billing period

This is the period for which you will take cash receipts to calculate the limit. It is up to you to decide what time period you will have.

Don't look back at the past. The crisis continues, sales are falling. Even with rising prices maximum amounts many had cash proceeds for a long time - a year, two, three years ago. And if the daily income of those times is greater than the current one, you can take the settlement period from there, this is not forbidden about pp. 8, 9 Letters of the Central Bank dated February 15, 2012 No. 36-3/25. However, in case of verification, you should have ready documents that confirm the amount of cash receipts from sales for each of the days chosen as the billing period. Do not forget about the nature of the organization's activities - it is desirable that in the billing period it be similar to the current one, it is safer.

The fewer days in the billing period, the greater the limit(provided, of course, that you take the period with the highest cash receipts). After all, the average, as you know, is always less than the maximum, and than longer period, the more “diluted” the revenue indicator is. For the limit to be maximum need take as billing period 1 day with peak revenue.

In fact, the calculation of 1 day is rare. Many fear that the inspection will not consider 1 day as a sufficient settlement period. However, we have no information that the tax authorities have ever found fault with this. But if you still want to play it safe and at the same time make a bigger limit - pick up a couple of consecutive working days when the revenue will be maximum.

If you take not 1 day, but more, count the working days of your firm, not those that are TC workers. For example, one company took cash receipts for the first quarter to calculate the limit. It had 57 days, which were workers according to the Labor Code. However, according to the cash book, the journal of the cashier-operator and the Z-reports, the tax authorities saw that in the first quarter the organization carried out cash transactions for 61 days, that is, it worked on those days that were not working according to the Labor Code. The inspectors recalculated the limit, dividing the cash proceeds for the first quarter not by 57 days, but by 61. As a result, it turned out to be less than the organization calculated, and the inspectorate fined it for excess balances. The organization tried to challenge the fine, but the court supported the tax authorities in ) .

The volume of cash receipts from sales

The higher this figure, the higher the limit will be. But you can’t just take the entire income from the cash book for the days of the billing period.

Select only receipts from the sale of goods, the performance of work, the provision of services. In addition to the amounts received in cash upon the transfer of goods or the results of work and the provision of services, the following cash receipts can also be safely included in the calculation of the limit:

• prepayment amounts - only those for which, as of the date of approval of the limit, the goods have already been shipped (works have been completed, services have been rendered). Advances, on account of which there was no shipment yet at the time of signing the order on the limit, cannot be considered sales proceeds;
• post-payment amounts, including money for goods (works, services) that were shipped before the start of the billing period you have chosen. For example, the billing period is December 28-30, 2015. These days, among other things, cash payment was received for goods transferred to customers earlier, on December 26-27. It can also be included in the calculation of the limit;
• the intermediary has cash proceeds from the sale of goods of the committent/principal. Despite the fact that these amounts are not the income of the intermediary himself, they are included in the calculation of his limit. The Ordinance does not say that you should take the proceeds from the sale of only your own goods.

All the rest inspection at checkout will throw out from the calculation of the limit.

This, in particular, Decree 11 AAS of December 10, 2014 No. 11AP-16703/2014; 13 ААС dated 10/16/2015 No. А21-2495/2015:

• loans received by you as a borrower and repaid to you as a lender;
• interest you receive on loans. A loan is not a commodity or a job. Can't be considered a service paragraph 1 of Art. 779, paragraph 1 of Art. 807 of the Civil Code of the Russian Federation;
• contractual sanctions and legal penalties, such as fines and penalties paid to you by the counterparty for the delay in the performance of obligations;
• all sorts of refunds to you from contractors and employees: overpayments - from suppliers, overpaid wages and unspent travel, representative and other accountable money - from employees, etc.;
• employee compensation work books;
• cash accepted by you as a paying agent;
• cash received at the cash desk as part of the transfer of money between departments of the organization;
• contributions to the UK;
• donated money;
• contributions to the property of LLC.

The number of days between the delivery of money to the bank (indicator Nc)

This is the interval between the delivery of money to the bank at the time the limit was set (and not the interval that was in the billing period you selected).

Therefore, by the way, you can take such a settlement period in which money has never been deposited in the bank at all.

Determining this indicator rely on documents in which it is fixed how often you donate money to the bank (an agreement with the bank or with the collection service), not the actual interval change, since the latter often “floats”.

If you yourself take money to the bank (for example, you donate it through an ATM) or you have never handed over the proceeds to the bank at all, the director must approve the Nc indicator in the order on setting the limit precisely for the purpose of calculating the limit. You can take a maximum of 7 (14) days.

Here too proceed from the working days of your company, and not from those days that are working according to the Labor Code.

The more Nc, the more the limit. But few people hand over the proceeds at the same time intervals. Typically, the intervals in the contract with the collection service or with the bank are unequal. And many choose the smallest interval for calculating the limit, believing that it is safer this way. But this is wrong. After all, then the limit will be chronically missed. That's why choose the largest interval. For example, an organization works 7 days a week, and gives money to the bank on Thursday and Monday. Monday to Thursday - 3 days, Thursday to Monday - 4 days. To calculate the limit, we take Nc 4 days.

be careful with the rule that in the absence of a bank in locality, in which the organization is located Nc can be installed more than 7 working days - up to 14 inclusive.

Firstly, this can be done if there is not a single bank in the settlement at all, and not exactly the one with which you have a service agreement Decree 17 AAS dated September 10, 2014 No. 17AP-10243/2014-AKu.

Secondly, the formal approach is dangerous here. If there is not a single bank within the boundaries of the settlement, but there are only a few kilometers from the organization to the bank branch serving it, there is a road and regular transport links, then not only the inspection, but also the court may not recognize the calculation of the limit based on the interval from 8 to 14 days Decision of the CA of the Kaliningrad Region dated 03.10.2014 No. А21-4264/2014 (Attention! PDF-format).

And the maximum limit is 7 (14) days, and approved by your director Nc - only for calculating the limit. This does not mean that you are in any case obliged to hand over all cash to the bank once every 7 (14) business days or at the intervals specified in the limit order. As long as the balance is within the limit, you have the right to keep the money as long as you like. And on the days of the payment of salaries, the limit may be exceeded - by the amount of money intended for the payment of salaries. p. 2 Instructions.

And vice versa, if the cash balance at the end of the day exceeded the limit earlier than the period specified in the limit order, you must return the excess on the same day p. 2 Instructions. You cannot wait for the expiration of 7 (14) days or the deadline for the delivery of money corresponding to your indicator Nc.

Calculate spending limit

Here is the formula Clause 2 of the appendix to the Instruction:

(1) Determined for the billing period. This indicator does not include the amount of salary and social payments from the cash desk.

(2) Minimum is 1, maximum is 92.

Billing period

This is the period for which you will take the amount of money issued from the cash desk to calculate the limit.

With him, everything is the same as in the formula for calculating the limit "by revenue". The maximum limit will be obtained if we take 1 day for the billing period with peak amounts of such expenses from the cash desk, which are taken into account when calculating the limit.

The volume of cash withdrawals

The higher this value, the higher the limit. into it includes any issue cash from the cash desk to employees, individual entrepreneurs, representatives of legal entities, Besides next (exclude them from calculation a!) clause 2 of the Instruction, clause 2 of the appendix to the Instruction:

• the amount of salaries and scholarships given to employees;
• all those payments to employees who, by the methodology of filling out forms of the federal state statistical observation classified as payroll and social benefits. The latter, in particular, are financial assistance, reimbursement of fees for Kindergarten, severance benefits, amounts accrued upon dismissal due to staff reduction, liquidation of the organization, lump-sum benefits upon retirement. Full list salary and social payments - in paragraphs. 86- 88, 90 of the Procedure for filling out Form No. P-4;
• remuneration to individuals - not individual entrepreneurs under contracts for work and services. The fact is that for the purposes of cash discipline they are equated to an employee m point 5 Instructions. And according to the rules for filling out statistical reporting forms, remuneration for the GPA is included in the salary fund Clause 88 of the Procedure for filling out Form No. P-4, approved. Order of Rosstat dated October 28, 2013 No. 428.

Salary and social payments are excluded from the calculation of the limit because the limit on their amounts may be exceeded on the days of payment of salaries. p. 2 Instructions;

• amounts issued from one cash desk of an organization for transfer to its other cash desk, for example, from a separate division to the head office or to another separate one.

Payments to employees that are not related to salary and social benefits are listed in clause 91 of the Procedure for filling out Form No. P-4 approved Order of Rosstat dated October 28, 2013 No. 428 - include them in the calculation of the limit. These are, in particular:

• social insurance benefits, payment for sanatorium treatment, including the part reimbursed by the FSS;
• reimbursement of travel and representation;
• compensation for the use of personal property in work;
• alimony;
• dividends (from the cash desk they can only be paid by LLC, JSC; this is not allowed paragraph 8 of Art. 42 of the Law of December 26, 1995 No. 208-FZ).

Also in the amount of issuance, among other things, includes the following payments cash desks (regardless of whether the recipient is an employee or a third party):

• royalties;
• remuneration for any civil law contracts with IP;
• payments to individuals - not individual entrepreneurs under all civil law contracts (except for contracts for work and services), including rent, issuance and repayment of loans, interest on loans received;
• issuance under the report, and regardless of when the accountant spent this money - in the billing period or later. Is it necessary to deduct from them the amounts that the accountants did not use and subsequently returned to the cashier? No, the Indication does not require this. And this is fair, because it is often necessary to give money to an accountant with a margin, and the size of the limit should take into account such a need. However, this does not mean that it is possible to artificially inflate the limit by issuing several large sums for reporting, which will later be returned as unused. Tax authorities will certainly try to challenge such a calculation.

Number of working days between the days of receiving cash from the bank (indicator Nn)

The larger it is, the larger the limit will be.

Often this indicator is defined as follows: they take all the intervals between cash receipts for the period that was chosen as the calculated one, and derive the arithmetic average. Don't do it, it's wrong. That's right - substitute in the formula the current, that is, at the time the limit was set, the number of days between cash withdrawals.

However, it is unlikely that anyone receives money from the bank according to the schedule, strictly on certain days. Usually, money is withdrawn from the account as the need arises, and there is no single interval. Therefore, the director must set Nn specifically to calculate the limit. You can take a maximum of 7 days - this will not prevent you from withdrawing money more often if necessary.

With the right to take an interval from 8 to 14 days, if there is no bank in the locality, everything is the same here as when calculating the limit on cash receipts.

A common mistake: in calculating the spending limit, Nn is not taken as the interval between withdrawals from the account, but the interval between cash deposits to the bank (that is, Nc from the formula for calculating "by revenue"). Don't repeat it.

Does the limit have an expiration date?

The Central Bank explained that when changing the volume of receipts / volume of cash withdrawals, the organization decides for itself whether it needs to recalculate the limit Letter of the Central Bank dated February 15, 2012 No. 36-3/25. Therefore, in case of a significant drop in the volume of cash proceeds / expenses, you are not required to recalculate the limit - you can work with the same one.

It is clear that it is advisable to make a decision to recalculate the limit based on new volumes when cash proceeds or expenses have increased, the previous limit is no longer enough and you have to deposit money more often with the bank. For example, with an increase in sales during the peak season. You have the right to introduce a new limit at any time, having calculated it based on new realities.

Attention

It is not necessary to set the limit annually. It is convenient to make it perpetual and change it as needed - as often as you see fit, even daily.

For example, an organization has abandoned retail sales, leaving only wholesale trade. As a result, she no longer has permanent cash receipts, but has cash expenses. It is better to set a new limit, calculating it by expenses - so that the nature of the activity is taken into account.

And vice versa: if there was no cash revenue before and your limit is calculated by expenses, then when it appears on permanent basis it is safer to recalculate the revenue limit - after the amount of revenue for a certain period (for example, for a week) will regularly exceed the expenses from the cash desk.

Limit for newcomers: counting and recalculating

The newly registered organization has neither revenue nor expenses from the cash desk. But on the date of the first cash transaction (often this is the introduction of the Criminal Code), she already needs a limit - without it, the entire cash balance would have to be handed over to the bank daily.

Therefore, the new organization must calculate the limit based on expected volume cash receipts from sales or the expected volume of withdrawals from the cash desk. billing period, respectively, will also conditional(but not more than 92 days). Nc/Nn indicator the director will establish himself in the order on the limit.

Make sure that the date of the order to approve the limit "as expected" is close to the date of registration of the legal entity. If such a limit is approved, for example, six months after the establishment of the organization, then the inspection may consider that by this moment the organization was no longer new and had no right to take the expected values ​​for calculation.

And nowhere in the cash rules does it say that when cash proceeds or expenses appear, such organizations are required to recalculate the limit based on actual indicators. It turns out that the limit set immediately after the creation of the legal entity can be used for an arbitrarily long time. However, the tax authorities are against it. If at the time of the inspection the organization has regular receipts to the cash desk and / or expenses from the cash desk and, based on them, the limit is less than the “expected” limit, then the inspection can make its own calculation and fine for exceeding the limit.

So, one court agrees that the limit should be recalculated after the registration of the cash register and the appearance of the constant cash proceeds accepted with its use and Decree 9 of the AAS dated November 27, 2015 No. 09AP-45890 / 2015, dated March 5, 2015 No. 09AP-1435 / 2015 (left unchanged by the Decree of the Supreme Court of November 24, 2015 No. 305-AD15-11785). Another case known to us from readers' reports: the inspectors decided that it was necessary to set a limit based on actual indicators from the beginning of the year following the year the organization was founded. Since this was not done, the tax authorities considered the limit unestablished, that is, equal to zero. It is difficult to say what the inspectors were guided by: there are no such requirements in the Instruction. Such cases, as far as we know, have not reached the courts, and the outcome of the challenge is unpredictable.

CONCLUSION

With the appearance of constant sales for cash or regular expenses from the cash register, it is safer to replace the “expected” limit with the “actual” limit. As cash receipts/expenditures increase, you will be able to increase the limit, setting it based on the increased volumes.

If the limit turns out to be zero, and money is needed at the checkout

This happens if cash transactions are carried out, but any of the formula indicators is equal to zero. In particular, when an organization:

• <или>there are receipts to the cash desk, but all of them are not receipts from the sale of goods (works, services). For example, employees receive accountable money on cards, and return unspent money to the cashier. Or management receives loans from the organization on cards, and returns them in cash to the cashier. The first method of calculating the limit will give a zero result - since the proceeds from sales are zero, and the second - since the money from the cash register was not spent. However, it is at least inconvenient to travel with every thousand returned by employees to the bank. You need the opportunity to donate money at least once every few days, and this requires a limit;
• <или>there is only the expenditure of cash from the cash desk, but it falls into the expenses excluded from the calculation (that is, salary and social payments). At the same time, it is necessary to keep a certain amount in the cash desk (for example, for the issuance of "sudden" vacation pay), and it is not always possible to take lost wages to the bank on the same day.

With such indicators, it will not be possible to set a non-zero limit. It remains to create the volume of cash withdrawals from the cash desk, which is necessary for calculating the limit using the second method. To do this, buy something you need ( stationery, tools, consumables, etc.) for cash, one-time withdrawal of money from the bank and giving them to the accountant. Here are the expenses from the cash register. The number of days between cash withdrawals in the bank is set equal to 7 (the indicator Nn is approved by the director in the limit order). This does not oblige you to withdraw money from your current account in the future.

When purchasing something for cash, remember about another limit - cash settlements with the participation of a legal entity, it is 100 thousand rubles. one contract pp. 1, 2, 6 Instructions of the Central Bank dated 07.10.2013 No. 3073-U.

When there are cash transactions, and the limit turns out to be zero, then, strictly speaking, it must also be fixed by order. After all, the limit should be set for each organization that has cash transactions (that is, accepting and / or issuing cash), an exception is made only for small businesses. pp. 1, 2 Instructions. However, there is no penalty for the absence of a limit order in cases where there is no cash left at the cash desk.

Calculation of the limit if there are separate divisions

Each SP working with cash must have:

• your cash balance limit;
• own cash book - it reflects the same balance at the end of the day, which should not exceed the limit pp. 2, 4.6 Notes.

Separate within the framework of the cash rules is any division in which is equipped (no matter for how long) at least one workplace about p. 2 Instructions. To correctly set limits, divide all your OP into two groups - for each, the Instruction has its own rule for calculating the limit.

GROUP 1. OP, which over-limit cash is handed over to the bank for crediting to the account of the organization (hereinafter - OP-1)

It does not matter here whether the EP has a separate account and whether the head of the OP has the authority to manage the funds on it or not. That is, even a store (or point of sale), whose employee credits cash to the organization's account using a corporate card through an ATM, belongs to this OP group.

This group also includes EPs who deposit cash both to the account and to other cash desks of the organization.

For each such EP, the limit is set according to the rules provided for a legal entity - based only on the indicators and nature of the activities of this OP. At the same time, the method of calculation (by receipts or by expenses), the settlement period, the time interval between calls to the bank may not coincide with those chosen for calculating the limits of the organization itself and each of the other OP-1.

Cash proceeds and cash expenses of OP-1 cannot be taken into account when calculating the limit of the "rest" of the organization.

Let's take this situation as an example. The organization has a parent unit and one OP-1. Therefore, it has two limits:

• the limit of the organization itself, in this case it comes down to the GP limit;
• OP limit.

At the same time, the GP has a limit calculated on expenses for March 2015, since it does not have revenue, and the largest amount of withdrawals from the cash desk was just this month. And OP-1 has cash receipts and almost no expenses. You have the right to calculate the revenue limit for this OP, and not for March 2015, but for another billing period - with the largest sales proceeds. It is clear that the values ​​of the third indicator of the formula can also differ. And when the same method of calculating the limit is chosen for the organization and for OP-1, then the settlement period and Nc / Nn can be different.

The limit for each OP-1 must be approved by order:

• <или>organization director;
• <или>another person to whom the director, by proxy, delegated the authority to set a limit for this particular EP. Such a person may be the head of this OP.

If such an order is signed by the head of the EP, who does not have the director’s power of attorney for this, then the limit is not set and any cash balance is a violation. n. 2 Instructions; paragraph 129 of the Resolution of the Plenum of the Supreme Court of June 23, 2015 No. 25.

GROUP 2. OPs who donate surplus cash to another cash desk of the organization (hereinafter - OP-2)

By this OP, define the limits as follows.

STEP 1. Calculate a single limit on total revenue / total expenses (depending on which method you choose) of all OP-2 and the head unit for a single billing period. The total limit is obtained - the limit of the organization.

The settlement period, we recall, is determined in working days. A day will be considered a working day if at least one subdivision worked - the GP or some of the OP-2. For example, an organization has a head office that is closed on Saturday and Sunday and two stores that are open seven days a week. The maximum cash proceeds, which will give the largest limit, the organization had on December 26 and 27, 2015. For the head office, these 2 days are non-working. Despite this, they can be taken as a settlement period.

Here the question may arise as to which method of calculating the limit to take if the nature of the activities of the units is different. You are not obliged to take the method of calculation solely on the basis of GP indicators - see in general for GP and OP-2.

For example, if the SOE has no cash receipts at all, but the OP-2 does, then there is nothing to prevent you from choosing the calculation by the volume of receipts.

Another example. There is a GP and several OP-2s. The “head” mainly spends money from the cash desk, including money received from the “isolated”. And the “isolations” basically receive money, these are points of sale. Go through the total sales receipts and the total payouts at the cash desks of the GP and all OP-2 for different billing periods and see: whichever turns out to be more - then it will give the maximum limit. A cautious approach is to calculate according to the indicator that currently prevails.

You can take the settlement period from those times when some of the OP-2 did not yet exist - of course, only if its appearance did not change the nature of the organization's activities.

STEP 2. From the sum of this total limit, allocate your own limit to each OP-2. To whom and how much - decide for yourself, there are no restrictions here. Proceed from the need of each OP-2 for cash and its ability to quickly transfer money to another cash desk of the organization. And of course, it is not at all necessary to distribute limits between OP-2 in proportion to the “contribution” of each such OP to the volume of receipts / volume of disbursements used in the calculation of the limit.

STEP 3. Fix the distribution result by the order of the director (the person authorized by him). It is convenient to do this in the order on setting the organization limit. Make several copies of the order - one for each OP-2 and for the GP. Give each OP (head or, if the OP does not have it, the cashier) a copy of it against signature.

With regard to the GP limit, there is ambiguity in the cash rules. Should the GP have its own fixed limit? Or can it keep on hand an amount defined as the organization's total limit minus the actual balances in all OP-2 at the end of each particular day?

For example, an organization has one OP-2. According to the total revenue of the GP and this OP, the limit turned out to be 300,000 rubles, of which 200,000 rubles. highlighted as OP limit. At the end of the day, the cash balance of the OP amounted to 150,000 rubles. How much can the GP keep in his till until the next day: only 100,000 or 150,000?

It is safe to fix the GP limit, in our case it will be 100,000 rubles. Yes, this is convenient when the cash desk in the GP closes before the cash desk in OP-2.

If OP-2 donates money to the cash desk of OP-1

Then you can define the limits differently. Calculate the organization limit without taking into account the money of these two OPs. Determine the OP-1 limit taking into account the revenue / expenses of OP-2, that is, according to their total revenue or total expenses for a single billing period. Part of the resulting OP-1 limit (which one - decide for yourself) assign to OP-2 as its own limit.

Simply put, for the purpose of calculating the limit, these two divisions act as a separate organization with a “head” in OP-1. And the limit for this tandem is determined by the same rules as for the GP and OP-2 ().

This can be done even if the nature of the activity of OP-1 and OP-2 is different: for example, OP-2 only receives cash (from sales) and transfers it to OP-1, and OP-1 only spends this money and gives the surplus to the bank .

The rationale is this. In OP-1, the limit is determined according to the rules established for organizations. For organizations, there is a rule that they determine their limit, taking into account the limits of the “isolations” that donate money to their cashier. It turns out that since OP-2 gives money to the cash desk of OP-1, then the limit for OP-1 can be set taking into account the limit of OP-2.

In this case, the order on the OP-2 limit must be signed by the same person who signs the order on the OP-1 limit.

If the GP has no cash transactions, but the OP has

If the GP does not accept and does not issue money, then he does not have a cash desk and he does not need a limit. This can happen when an organization has:

• <или>only OP-1 (one or more). Then each of the OP-1 will have its own limit, calculated on the basis of its indicators, and the organization will not have a limit. And it's not a violation;
• <или>OP-1 and OP-2, but all OP-2 give money to the cashier of any of the OP-1. There are two equal options here. First: the limit for each OP-2 must be allocated from the limit of that OP-1, to whose cash desk it donates money, calculating their total limit as described above. Second: based on the aggregate indicators of all OP-2, calculate their total limit - as the organization's limit - and completely distribute it among them, leaving nothing for the GP.

If the OP does not deposit money either with the GP, or with another OP, or with the bank

For example, the OP is far from all other units. He has such an insignificant cash income that the management sees no reason to take it to the bank, but leaves it in the cash register for small current expenses. Often, this situation confuses the accountant: how to set a limit for such an OP if there are no rules for it?

In fact, this state of affairs is a violation in itself. Without a limit, the OP simply does not have the right to leave money at the cash desk (with the exception of the amounts intended for salary and social payments, on the days of the payment of salaries, but not more than 5 working days pp. 6.5 , 2 Notes). Any balance in the cash register at the end of the day, it is obliged to hand over - either to the bank or to another cash desk of the organization. If you have never handed over yet, draw up an order on where, in principle, you should hand over (if to the bank, then at the same time establish how often). Based on this order, choose how the limit is calculated. If in fact it is assumed that all cash OP will still remain in it, allocate such a limit that it will always be enough.

If you opened a new OP

Depends on which group it belongs to:

• <если>this is OP-1, set a limit for him based on his expected revenue or his expected expenses. Since the limit for such OPs should be set according to the rules provided for the organization's limit, the rule on the calculation "by expectations" for the new OP-1 is also valid. In this case, the organization limit does not need to be reset;
• <если>this is OP-2, then allocate to it a part of the organization limit that exists at that moment. At the same time, the organization's limit cannot be increased by the amounts of revenue or expenses expected in OP-2. As soon as the OP starts working with cash, it will be possible, taking into account his volume of receipts or withdrawals, to increase the limit for the entire organization.

If large volumes are planned at once in the new division, give the head of the OP or another of his employees the authority to donate money to the bank. Then the new unit can be set a limit "by expectations".

If the OP is closed

Should I recalculate the organization limit? It is important what the closed OP was:

• <если>OP-1, then you don’t need to do anything with the organization limit. After all, the limit of this OP was calculated only according to its own indicators, which were not taken into account when calculating the organization's limit;
• <если>OP-2, then earlier it was allocated a part of the organization's limit, which was determined by the aggregate indicators of all divisions. So that this part does not disappear, you can distribute it between the GP and the rest of the OP-2. That is, by a separate order of the director, set new limits for them, without recalculating or re-setting the limit of the organization itself. But remember that the calculation of the limit must take into account the nature of the organization's activities. For example, the organization's limit is calculated by revenue, and the lion's share of it was brought by the closed OP-2 and its functions will not be transferred to any other division. Then, on the date of its closure, it is safe to recalculate the organization's limit - so that the indicators of the closed OP are not included in the calculation.

And now for the pennies. The limit is set in rubles x pp. 1, 2 appendices to the Instruction. Therefore, the result of the calculation can be rounded according to the rules of mathematics and Letters of the Central Bank of September 24, 2012 No. 36-3 / 1876; Federal Tax Service dated 06.03.2014 No. ED-4-2 / [email protected] : amount less than 50 kopecks. discard, and the amount of 50 kopecks. and more rounded up to the full ruble.