Frequently asked question: “Does an individual entrepreneur need to keep a cash register?” From 2012 to 2014, all individual entrepreneurs who make payments in cash were required to have a cash register.

Entrepreneurs were allowed to switch to a simplified cash register system. This has significantly simplified document flow for individual entrepreneurs whose business is limited to a small scale and is carried out without employees or does not have regular cash flows. If cash payments are made quite often and are carried out by a hired employee, you should not neglect cash discipline, since well-established accounting of transactions allows you to save your financial resources.

In this article we will figure out how to manage a cash register for an individual entrepreneur.

Cash discipline

First, let's try to understand the terminology. What is meant by “Cash Book”? What is the difference between “Cash register” and “Cash register”. A special journal containing information about all cash transactions is called a cash book. The law obliges all individual entrepreneurs to keep a book, even those who use the simplified tax system (STS). It's called KO-4. A “cash register” (KKM, KKT) is a device installed to enable you to receive cash from your customers. You can install as many of these devices as you need, but for each of them you need to register individual reporting. The tax office may ask whether the individual entrepreneur keeps a cash register?

The “cash desk” of an organization is the totality of all monetary transactions (issuance, storage, reception). It includes the entire amount of revenue that is received, including from cash registers. All cash expenses that are necessary for the organization’s activities are also made from it. The money is handed over to collectors for subsequent transfer to the bank. The cash register can be a separate room, a safe in a room, or even a desk drawer. The entire list of cash transactions is accompanied by the execution of cash documents; this is exactly what is meant when they talk about observing cash discipline. They mean a set of rules necessary for carrying out operations that accompany the acceptance, issuance and storage of cash. So, how do entrepreneurs manage their cash register?

What is cash discipline?

Firstly, this concerns the preparation of cash register documents that reflect the movement of money. Of course, it is also important to observe the cash limit (the maximum possible amount of money that is allowed to be kept at the end of the day). Follow the issuance rules regarding money on account. In addition, limiting payments made using cash between participants entrepreneurial activity under one agreement in an amount not exceeding 100 thousand rubles.

Cash management

It is important to understand how to properly manage a cash register.

The obligation to follow cash discipline does not depend on the presence of a cash register or on what tax system you have chosen. You may not use a cash register when making payments by writing sales receipts, but the rules of cash discipline must be strictly observed. Actually, the order here is this: there is a movement of money, which means that cash discipline must be at its best. From mid-2014 to the present day, there has been a procedure in which cash management is called simplified. In the nai to a greater extent These changes affected individual entrepreneurs and their employees. Now an individual entrepreneur may not keep a cash register on the same basis as an LLC and, in addition, may not draw up documents for the cash register (PKO, RKO, cash book).

Entrepreneurs only need to confirm payment wages using payroll and payroll statements. Also, according to the simplification, individual entrepreneurs and small enterprises (the number of employees does not exceed one hundred people, and the revenue is less than 800 million rubles per year) are not required to establish a cash register. money limit. All rules for maintaining a cash register are established by the instructions of the Bank of the Russian Federation (Instruction No. 3210-U dated March 11, 2014 and No. 3073-U dated October 7, 2013).

How to maintain a cash register and documents on it?

Cash register documents

The entire set of cash transactions is carried out by an authorized employee (usually a cashier); in his absence, these functions are performed by the manager. If there are several cashiers, then a senior cashier is appointed. Cash register documents are prepared by the chief accountant or other appointed official with whom the accounting agreement was concluded. Cash transactions are documented with the following documents: receipt cash order, which is filled in every time money is received. If money is issued by cash register check or using BSO, then it is not prohibited to draw up a receipt order for the total amount of cash received for a work shift. When money is given out from the cash register, they formalize this procedure by writing out withdrawal slip. When a cashier receives an order (for example, from an employee going to buy paper), he must make sure that the expense order has the visa of the chief accountant or manager, and also verify the identity of the employee.

Data on all incoming and outgoing orders are entered into the cash book (according to form KO-4). At the end of the working day, the data in the cash book is reconciled with the data on issued orders and the amount of cash remaining in the cash register is determined. This is the cashier's responsibility. He must know how to run a cash register correctly.

If during the working day cash transactions was not carried out, then there are correspondingly no entries in the cash book. The accounting book (according to form KO-5) is filled out only in cases where the organization employs not one cashier, but several. Entries are made in the book during work at the moment when cash is transferred from the senior cashier to the cashier, which is confirmed by their signatures. To issue salaries, stipends and other payments, payroll and payslips are prepared. Filling out cash documents is possible in documentary form or in electronic form. Paper documents are drawn up by hand or on a computer and signed with personal signatures. Document in in electronic format, drawn up using a computer, must be protected from unauthorized access, in addition, they are signed with electronic signatures. It should be recalled that such types of reporting documents as: KUDIR, BSO Accounting Book, reports and journals of cashiers-operators are not considered cash discipline.

Does the individual entrepreneur keep a cash register? This question interests many.

Cash book

The beginning of the cash book corresponds to the beginning of the calendar year. It is maintained in the form of a journal consisting of fifty (or one hundred) pages, with the expiration date indicated on the title. In a situation where the book ends before the end of the calendar year, then another book is started in which entries continue to be kept in chronological order. This copy also indicates the start date of its maintenance and the end date. This organization of maintenance makes it possible to establish the sequence of cash books. According to previous instructions, it was necessary to number, stitch all sheets and seal them with the signature of the responsible person and seal. Individual entrepreneurs are required to keep a cash register if they have a cash register.

According to the new central bank instructions effective on this moment, these requirements have been canceled. An individual entrepreneur has the right not to determine cash limit. If an entrepreneur draws up a cash book, then when issuing receipt and expense documentation, he registers the proceeds to the cash register using one receipt order issued for the total amount of documents issued during the working day. In an organization, keeping a book is the responsibility of the cashier; he also accepts money and makes entries in the journal. At the end of the working day, the cashier transfers the balance of cash and all primary documents to the accountant, who signs this sheet in the journal (this can also be done by the manager in the absence of the accountant). An individual entrepreneur usually carries out this procedure personally.

The method of generating a cash book in electronic form is also allowed. There are two possibilities here: the cash book is prepared electronically and then transferred to paper. If you use the second option, then the cash book is maintained entirely electronically, using an electronic digital signature. In the first case, this procedure does not differ significantly from the classical method. How to keep cash bookkeeping? More on this later.

The second option for registering a cash book involves performing the following actions:

• In order to ensure the protection of cash book information from access by third parties, a password is set.
• A backup drive must be used or service information is saved to the server.
• An electronic signature for the cash book is issued in accordance with Law No. 63-FZ of 04/06/2011.

Once the responsible person has signed the book, corrections cannot be made to it. If the above conditions are met, the electronic cash book is equivalent to the paper version and does not require printing.

How to run a cash register in 1C 8.3?

The cash book can be maintained either in computer program. In 1C Accounting 8.3, the cash book was implemented as a report. An accountant or cashier should not make separate entries for it, especially double entries. It is enough to enter primary documents for receipt and withdrawal of cash. The cash book will be automatically generated based on them.

Cash balance limit

The cash balance limit is usually called the maximum permissible amount of money, the storage of which is allowed in the organization's cash register at the end of the day. All cash received over a certain limit must be transferred to the bank. This rule may be violated on days when salaries or stipends are issued, as well as on weekends (if cash transactions were carried out). The procedure for establishing a cash limit should be treated very carefully. If the limit is not set, it will be considered equal to zero, this means that any amount in the cash register at the end of the business day is considered to exceed the cash limit. How to maintain an individual entrepreneur's cash register can be clarified with the tax office.

The presence of cash in the cash register in excess of the established amount is a gross violation of cash discipline, for which a fine is imposed. The cash limit is set by the manager by order signed by him. The order may determine the period for which this limit is valid or not; in the latter case, the amount of the limit will be valid until a new order is issued. We remind you that from June 1, 2014, individual entrepreneurs and small businesses do not need to set a cash limit. In order to cancel it, it is enough to print the corresponding order. The order is based on the Directives of the Bank of the Russian Federation dated 11.03. 2014 No. 3210-U and must contain the following definition: “Keep cash in the cash register without setting a limit on the cash balance.”

Do I need to keep a cash register for an individual entrepreneur?

Cash disbursement against report

Accountable money refers to amounts that are given to accountable employees for travel or entertainment expenses and business needs. They issue money on account only based on the employee’s application. The application must reflect the following data: the amount of the amount, the purpose of the issuance and the period after which the employee must report. The application is written in any form and must be signed by the manager. If an employee has spent personal funds, they will be compensated for them, also upon application. As a rule, money on account is not given to employees who have not reported on previous advances. The employee provides an advance report with a cash or sales receipt attached no later than three days later. If this is not done, then the funds issued to the employee will not be counted as expenses.

Few people know how to run a cash register in 1C.

Restrictions on cash payments

Another important rule cash discipline - compliance with the limit on the volume of cash transactions between participants in business activities (individual entrepreneurs and LLCs) under one agreement in an amount of less than 100 thousand rubles. For settlements with individuals this limitation does not apply. It is also not necessary to comply with this provision when paying employees wages, benefits social nature and accountable amounts (with the exception of cases when the accountable employee makes a transaction on behalf of the enterprise under a power of attorney). When conducting cash transactions, you need to pay attention to the following point: cash proceeds cannot be used to repay loans, pay dividends and pay for real estate rent.

Personal needs

Everything earned by the organization belongs to it. In connection with this provision, even if the LLC has only one sole founder, then he still cannot dispose of the LLC’s funds at will. The founders are prohibited from taking cash from the cash register in accordance with their personal needs. But individual entrepreneurs, unlike LLCs, are not limited in this way. They can manage their money at any time. The amounts that an individual entrepreneur has the right to spend in accordance with his personal needs are not limited by law (the only requirement is that the entrepreneur must pay taxes on time and insurance premiums). In this regard, it should be noted that if an individual entrepreneur has not issued an order to cancel the maintenance of cash register documentation, then when receiving cash from the cash register, he must issue an expenditure order with a note that the funds were issued for his own needs.

Tax inspections

Until 2012, banks controlled compliance with cash register rules (how to keep records is easy to figure out). Now this function is assigned to employees of the Federal Tax Service. They carry out on-site audits and can check, for example, how cash is accounted for. Or control the process of printing reports contained in the fiscal memory of the cash register and fiscal memory drives. In addition, they may request all documents used to process cash transactions (PKO and RKO, cash book, cash register reporting, etc.).

Also, tax officials carefully monitor the issuance of cash receipts (forms strict reporting). For the fact that an enterprise or individual entrepreneur does not comply with the rules of cash management and violates the sequence of work with cash, a fine is provided under Article 15.1 of the Code of Administrative Offenses of the Russian Federation: for individual entrepreneurs and responsible employees of the organization - from 4,000 to 5,000 rubles; for legal entities - from 40,000 to 50,000 rubles.

We figured out whether an individual entrepreneur should run a cash register.

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The procedure for maintaining a cash book for individual entrepreneurs

Entrepreneurial activities of individual entrepreneurs are often carried out using non-cash payments, but many individual entrepreneurs also use cash. For cash payments, until 2014, under all taxation regimes, an individual entrepreneur had to keep a cash book.

Since March 2014, after March 11, 2014, the Bank of Russia Directive No. 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses” was issued, In paragraph 4.6 of the Directive of the Central Bank of the Russian Federation No. 3210 says: “If individual entrepreneurs, in accordance with the law Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity; they may not keep a cash book 0310004.”

However, as a result of refusing to maintain a cash book and to issue cash receipts and expenditure orders, the individual entrepreneur finds himself in conditions in which it is difficult to control the activities of hired employees who receive and issue cash. The individual entrepreneur is deprived of official confirmation of the issuance and acceptance of cash. Therefore, if cash handling is carried out not by an individual entrepreneur, but by a cashier, then it is not advisable to refuse cash documents.

What a cash book is for individual entrepreneurs and the features of maintaining and filling it out in 2019 will be discussed in this article.

What is a cash book?

A cash book is a special journal in which data on all cash transactions carried out is entered. in cash. The cash book is included in the list of financial reporting documents.

All individual entrepreneurs are required to keep a book, even those who are on the simplified taxation system (STS).

The State Statistics Committee approved a unified form of the cash book. The form is called KO-4.

Proper management of the cash book is very important. Control authorities often check this document with individual entrepreneurs. Incorrect bookkeeping may result in fines. Those. for failure to keep a cash book when paying wages on bank cards, is not responsible, but if an individual entrepreneur maintains a cash book, then he is obliged to comply with all legal requirements when preparing a cash book and cash documents - receipts and expenditure orders.

The cash book for individual entrepreneurs is maintained from the beginning of the calendar year until its end. It is a magazine consisting of fifty (or one hundred) pages.

On title page cash book indicates its validity period. If the book ends before the end of the calendar year, and the year continues, then another book is started in which entries continue in chronological order. The second book also indicates the start date of its maintenance and the end date of the book. This makes it possible to determine the sequence of cash books.

The previous instruction of the Central Bank of the Russian Federation No. 373 P required that all sheets of the cash book be numbered, stitched and sealed with the signature and seal of the responsible person. The new instruction of the Central Bank of the Russian Federation 3210-U, which is relevant today, cancels these requirements. Those. You can, just as before, number, stitch, etc., but if you don’t do this, then this will not be a violation.

The individual entrepreneur may not set a cash limit at the cash desk. If an individual entrepreneur maintains a cash book, then when registering a BSO, revenue is entered into the cash register with one receipt order, for the total amount of issued BSOs per working day.

As a rule, individual entrepreneurs buy a ready-made cash book (with lined-up columns and columns), printed in a typographical manner.

Who maintains the individual entrepreneur's cash book?

In general, the cash book must be kept by the cashier. He accepts the money and makes a corresponding entry in the journal. The cashier puts his signature under the completed sheets of the cash book. At the end of the working day, the cashier transfers the remaining funds to the accounting department. In addition, the cashier gives all primary documents, namely: expense and receipt orders. After this, the accountant signs the sheet from the journal. In the absence of a chief accountant, the head of the enterprise puts his signature. This procedure is daily.

For individual entrepreneurs, the above procedure is slightly different. Many individual entrepreneurs work independently, without employees, which means they do not have a chief accountant. In this situation, in order to carry out cash transactions, an employee is required who is familiar with his/her job responsibilities and rights. An individual entrepreneur can carry out this procedure personally.

How to fill out a cash book correctly

The title page of the cash book should contain the following information:

• full name of the enterprise or organization (if it is a legal entity);
• last name, first name and patronymic of the individual entrepreneur (if it is an individual entrepreneur);
• the period of time for which it is started (year or specific date, if there are several books);
• OKPO;
• If we're talking about about the division - the name of the division.

Entries (receipts and expenses) are made in the finished form of the cash book. Operations performed in one day are entered on one page of the journal.

At the end of the working day, the total is summed up and the balance is withdrawn. All entries made in the cash book are confirmed by the report of the cashier (or the person who accepts cash). As mentioned above, then all money received is transferred to the accounting department.

Now let's look in more detail appearance cash book sheet. Each journal sheet contains two parts (with a tear line):

1. A page of the book with data on financial transactions carried out.
2. Cashier's report on cash transactions.

For convenience, you can bend a sheet of the cash book along the tear line and fill in two parts at the same time using carbon paper.

The loose leaf of the journal is filled out with a ballpoint pen, and the same entry is copied on the tear-off part.

The sheet is cut along the intended line and the first part must be hemmed. Primary document attached to the cashier's report.

Let us dwell in more detail on the columns of the cash book.

The following information should be included at the top of the cash book page:

• date, month and year;
• journal sheet number.

In accordance with the instructions for filling out the cash book, you should:

1. Fill in the column “Balance at the beginning of the day” (indicating the amount that remained in the cash register at the beginning of the day). The balance amount is transferred from the previous page - from the “Balance at the end of the day” column.
2. The serial number of the cash order is entered in the column called “Document number”.
3. The next column indicates the information from whom the document was received and to whom it was issued. Information about physical persons is entered here. person (his full name) or legal entity. face (its name).
4. In the columns “Income” and “Expense” the amount of funds is entered in figures in rubles and kopecks are indicated separated by commas.
5. The “Transfer” column contains information about the amount of all operations that were recorded in the previous lines.
6. In the “Total for the day” column, the amount is calculated (separately - funds received and funds issued).
7. Column “Balance at the end of the day”: you need to add up all the cash (including the balance from the previous day and those that arrived) and subtract the money issued.

Please note that the amount of funds indicated in the cash book must match the actual balance in the cash register.

The letter “Z” is entered in empty lines.

At the end of the page the names of the cashier and accountant are indicated and their signatures are placed. The number of receipts and debit orders received must be recorded.

If no cash transactions were made during the day, then the balance at the end of the day without changes is entered into the cash book.

Corrections in the cash book for individual entrepreneurs

Now let's look at what to do if an error was made in the cash book. If there was a typo in the magazine, it can be corrected. Errors in the cash book should not be corrected by cutting, scratching or tearing out the page containing the error. Careful crossing out of incorrect data is allowed. You must enter the correct information next to it.

Corrected errors must be certified by two signatures - the cashier and the chief accountant.

If a mistake has been made, the sheet must under no circumstances be torn out! The cashier is required to write about the error to the chief accountant in the application form.

The procedure and period for storing cash documents from March 2014 is determined by the head of the organization. For this purpose, the individual entrepreneur issues an appropriate Order.

MAINTAINING THE CASH BOOK IN ELECTRONIC FORM

An automated method of maintaining a cash book in electronic format is possible in two options:

1. Maintaining a cash book in electronic form with transfer to paper media
2. Maintaining a cash book in electronic format with an electronic digital signature.

In the first option, maintaining a cash book is practically no different from the usual procedure. It is filled out by the cashier, guided by the instructions of the Bank of Russia dated March 11, 2014 No. 3210-U. During the day, as money is received or issued, the cashier fills out the cash book. At the end of the day, the completed sheets of the cash book must be printed and submitted to the accountant for signature, along with receipts and expenditure orders. The numbering of the sheets of the cash book must be continuous from the beginning of its maintenance, i.e. from the beginning of the calendar year. At the end of the year, the cash book must be stitched, signed and, if available, stamped.

In the second option of maintaining a cash book - in electronic format with an electronic digital signature, you must perform the following actions:

• ensure the protection of information in the cash book from access by third parties using a password;
• ensure the protection of information in the cash book from loss and distortion by using a backup drive or saving the book on a server;
• provide an electronic signature to the employee responsible for maintaining the cash book in electronic format. An electronic signature to the cash book is issued in accordance with Law No. 63-FZ of 04/06/2011.

Once the responsible person has signed the book, corrections are not allowed.

When performing the above steps, the electronic format of the cash book is equivalent to the paper version and does not require printing.

Updated in accordance with current legislation 02/23/2019

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Comments

“It should be noted that starting from 2014, individual entrepreneurs who keep a book of income and expenses are exempt from the obligation to issue cash orders.” Actually, since June 1, 2014, Author has been burning: “All individual entrepreneurs are required to keep a book, even those who are on the simplified taxation system (STS).” Carefully read the documents, clause 4.6 of the Directive of the Central Bank of the Russian Federation dated March 11, 2014 N 3210-U

Nikolay, thank you for your feedback. You are absolutely right. Apparently, at some point, due to changes in legislation and inattentive editing of the article by its author, this inconsistency occurred. The material has now been edited in accordance with current legislation.

Hello. I have an individual entrepreneur on UTII, I just ran out of ECLZ on the cash register and I decided to work without it, because... Perhaps from the new year you will need to think about some kind of cash register with the Internet. Previously, I kept a journal for the cashier, wrote out a receipt and filled out the cash book, and wrote out a consumable note (for reporting). What to do now? So, what would be simpler, but according to the rules? Do I need to continue to maintain a cash book?

Vyacheslav, individual entrepreneur on UTII is exempt from the mandatory use of a cash register, subject to the registration of BSO for clients or customers. Of course, this simplifies documentation and reduces costs. The procedure for using strict reporting forms is approved in the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359. From 06/01/2014, a cash book for individual entrepreneurs is not required, but you can keep it for clear work, especially since individual entrepreneurs are exempt from approving and complying with the cash limit. You can read about BSO forms on our website in the “Accounting for strict reporting forms” section.

Tell me, if the individual entrepreneur has just opened, there have been no sales yet. Do I need to keep a cash book these days, or wait for the first sale? I have an individual entrepreneur on the simplified tax system, I have a cash register. The start date of the book has not yet been written on the first page. There are no hired workers.

Olga, the cash book and the relevant documents for it, since 2014, individual entrepreneurs who do not pay wages to employees in cash can use the simplified tax system.
Those. in your case, maintaining a cash book is not an obligation, but a right. If there is no cash flow, then do not fill out the book.
But when using a cash register, it is mandatory to keep a log of the cashier-operator and a log of calls for technical specialists.
The cash register must be registered with the tax office.
List of documents for registering a cash register:
Statement of the established form (for organizations, a seal is required; for individual entrepreneurs, no).
Documents for the purchase of cash registers: cash register and sales receipts or cash receipt, delivery note, invoice or payment order, delivery note, invoice.
A form (technical passport) of the KKM with a mark from the technical service center (TSC) about the commissioning of the KKM, about the installed holograms - visual monitoring devices (VMS).
Passport of the version of the KKM model and an additional sheet to the passport of the version and (and their copies).
Agreement (and copy) with the central service center for the maintenance of the cash register.
The cashier-operator's journal in the KM-4 form is laced, numbered, certified by the seal of the enterprise and the signature of the manager.
A journal for recording calls of technical specialists and recording work performed in the KM-8 form, laced, numbered, certified by the seal of the enterprise and the signature of the manager.
Certificate of registration of individual entrepreneurs for tax registration - TIN (original and copy)
Certificate of state registration- OGRN (original and copy)
Lease agreement for the KKM installation site (original and copy)
To put it into operation in the Internal Revenue Service, a cash register is required!

Natalya, thank you very much for your answer. You are right, I do not have a cash book, but a journal of the cashier-operator. Form km-4. I didn’t immediately understand that these were different things. Do you need to fill it out if there haven’t been any sales yet? By the way, I already have everything registered.

Olga, the cashier-operator’s log is filled out immediately after the Z-report is taken. If the cash register does not display the amounts within current day, then it is not necessary to take a report; if you do not work at a cash register, then you do not need to fill out the cashier-operator log.

Natalya, please tell me. If there is no cash register, but there is a cash register and the cashier-operator’s journal is filled out, then is it necessary to draw up a report from the cashier-operator, on the basis of which money is deposited into the cash register, which is not maintained?

In 2017, the rules for conducting cash transactions for entrepreneurs did not change. As before, these rules are determined by Directive of the Central Bank of the Russian Federation No. 3210-U dated March 11, 2014 (hereinafter referred to as the Directive). According to this Directive, the cash book of an individual entrepreneur can be maintained at his discretion, subject to appropriate conditions. We will tell you in this article how to keep a cash book and when an individual entrepreneur can do without it.

General and simplified procedures for conducting cash transactions

Entrepreneurs can carry out cash transactions (cash transactions) in two different modes - general or simplified.

In the general mode, cash transactions (receipt of funds to the cash register or their withdrawal from the cash register) must be documented with cash documents (orders). There are two types of orders:

• receipt (for receipt transactions) - abbreviated as PKO;
• expendable (for disposal) - abbreviated RKO.

In addition, all these transactions must be reflected in the cash book. The official form of this book (KO-4) was approved by Resolution of the State Statistics Committee of the Russian Federation No. 88 of 08/18/1998.

In this mode, companies that carry out cash transactions operate (revenue in cash, issuing cash on account, paying wages in cash). This is a must for them. Do I need to keep a cash book for individual entrepreneurs? Not necessarily, but on one condition.

Since June 1, 2014, entrepreneurs have been able to work with cash in a simplified manner. This procedure is provided for by Directive No. 3210-U. According to its provisions, entrepreneurs may not use cash orders and a book if they carry out tax accounting of physical indicators, expenses and income from their activities.

Moreover, entrepreneurs can operate in a simplified manner under any tax regime. The main condition for this is maintaining tax accounting objects of taxation.

Thus, entrepreneurs using the simplified tax system may not maintain a cash book if they maintain KUDIR. Entrepreneurs under the patent system do not need to maintain a cash book if they maintain an income book. The forms of these books were approved by the Ministry of Finance in Order No. 135n dated October 22, 2012.

Entrepreneurs under the general tax regime also do not have to keep a cash book if they record income and expenses. Such an accounting book for them was approved by the joint Order of the Ministry of Finance and the Ministry of Taxation dated August 13, 2002 No. BG-3-04/430.

There is no need to keep a cash book for rural entrepreneurs operating in the Unified Agricultural Tax regime. To do this, they just need to record their income and expenses in the book in the form approved by Order of the Ministry of Finance of the Russian Federation No. 169n dated December 11, 2006.

For entrepreneurs on UTII there is no official form of income accounting book. These entrepreneurs pay tax on imputed income, so there is no need to record income. The question may arise whether an individual entrepreneur is obliged to keep a cash book if he works in the UTII mode.

No, it is not obligatory if such an entrepreneur records physical indicators. It is precisely according to these indicators, which are different for different types activities on UTII, the calculation of imputed income and tax for the corresponding period is carried out. In order not to maintain a cash book, an entrepreneur only needs to keep track of these indicators.

Thus, a general and simplified procedure for working with cash is provided for all entrepreneurs. Entrepreneurs themselves decide in what order to carry out these operations. The simplified procedure does not require them to issue cash orders for cash transactions and reflect these transactions in the cash book. But if you have employees and a large volume of cash transactions, it may be more suitable for an entrepreneur general order cash handling, allowing better control of cash flow.

The implementation of any entrepreneurial activity is associated with the receipt of funds. Turnover cash is strictly controlled by the state, therefore all business entities have an obligation to maintain cash discipline.

The concept of cash discipline

Cash discipline– this is a set of regulatory requirements for carrying out transactions with cash: acceptance, issuance and storage. These regulatory requirements are contained in various legislative acts, and all organizations and entrepreneurs carrying out specified cash transactions are required to comply with these requirements. The main ones are:

• Documentation of cash flows - for each transaction there is a specific form of document and the procedure for its accounting;
• Compliance with the cash register limit - at the end of the operating day, only a certain amount can remain in the organization’s cash register sum of money– no more than maximum;
• Compliance with the rules for issuing cash from the cash register - cash can be issued in a certain order, which general outline similar for all organizations and entrepreneurs;
• Compliance with restrictions on cash circulation. For example, in settlements between entrepreneurs, the maximum amount of cash should not exceed 100,000 rubles.

The responsibility to maintain cash discipline lies with all business entities, regardless of their organizational and legal form. The basis for the need for compliance is the existence of cash transactions. For example, if a company only carries out wholesale goods, and pays wages to the card accounts of employees, that is, the company does not have cash, then it does not need to observe cash discipline. But as soon as cash appears, for example, for issuing travel allowances, the enterprise will have to ensure full compliance with the requirements of cash discipline.

Compliance with cash discipline does not depend on the taxation regime; even special regimes do not eliminate the need to comply with it if an organization or entrepreneur has cash transactions.

Cash discipline for LLC in 2016

Legal entities must ensure compliance with cash discipline by all employees. To do this, the head of the organization must issue appropriate orders for the organization. First of all, a person must be appointed - a cashier - who is responsible for carrying out all cash transactions. If the organization has several cash desks, then a senior cashier is appointed who controls cash transactions. The same person may be assigned the responsibility for monitoring.

A person responsible for the formation of cash documents is appointed by a separate order; as a rule, this responsibility is delegated to the chief accountant, but can also be assigned to the cashier. This employee must complete:

• Cash receipt orders - for funds received at the cash desk;
• Cash disbursement orders – for funds issued from the cash register;
• Form KO-4 “Cash Book” - it consistently reflects all cash movements in the cash register;
• Form KO-5 “Account Book” - provides for the transfer of funds between cashiers and from cashiers to the senior cashier;
• Payroll and payroll - are used when making payments to employees of the enterprise.

Another important order is the approval of the cash limit. The head of the organization independently determines the maximum amount that can remain in the cash register at the end of the working day. Anything in excess of this figure must be deposited by the responsible person in the bank into the organization’s current account. It is allowed to exceed the cash register limit only on weekends, as well as on paydays.

Here it is worth paying attention to such a nuance - if the organization has not issued an order to approve the cash limit, then it is considered equal to zero, therefore all cash balances at the end of the working day will be considered above the limit and will be subject to delivery to the bank.

The order can indicate the validity period of the cash register limit, for example, from 01/01/2016 to 12/31/2016. If the period is not specified in the order, then the established limit will be valid until a new order is issued to approve the limit.

Advice: in order to avoid exceeding the cash limit, at the end of the working day you can issue over-limit funds for reporting to an employee of the organization, for example, a manager or chief accountant, and the next day the employee returns the funds to the cash desk. In this case, it is necessary to record these transactions in the prescribed manner, that is, issue a cash receipt order, return - cash receipt order, and both transactions are reflected in the cash book.

For LLCs classified as small businesses in 2016, it is possible to avoid establishing a cash limit. For such enterprises, it is enough to issue an order with the following content: “Keep cash in the cash register of LLC “Company” without setting a limit on the balance in the cash register.” From the moment such an order is issued, the organization does not need to comply with the cash limit, but if such an order is not issued, then such an obligation remains. Taking into account that the criterion for the possibility of refusing to limit the cash balance is belonging to a small business, anyone can avoid approval of the cash limit, the main thing is to issue an appropriate order.

In the activities of any legal entity From time to time there is a need to purchase goods or services for cash, so the organization must develop a procedure for issuing funds to employees on account. This procedure can be formalized in the form of an order or another local act (for example, a regulation), which must also be approved by the order. In this document, you can indicate a list of employees to whom accountable funds can be issued, and determine the period for provision advance report and return of the remaining money and other provisions that do not contradict current legislation.

It is important to remember that issuance for reporting from the cash register of an LLC requires mandatory documentation, provision of reporting documents and return of balances. This rule also applies if the limited liability company has one founder, who is also a director. The law recognizes all income of an LLC as the property of a legal entity, so the business owner can take money from the company’s cash register only in accordance with the general procedure.

Cash discipline for individual entrepreneurs in 2016

Individual entrepreneurs are also required to observe cash discipline if their activities involve accepting cash. But in 2014, a number of regulatory documents were adopted that significantly simplified the requirements for cash discipline for individual entrepreneurs. So, in 2016, an individual entrepreneur does not need to set a cash balance limit. In addition, he does not need to process cash documents, with the exception of documents for the issuance of wages. To do this, the individual entrepreneur must issue an order to cancel the use of cash documents and to refuse to establish a cash balance limit.

Cash discipline for individual entrepreneurs on UTII in 2016

Exempts from the use of cash register equipment, this gives grounds for some entrepreneurs to mistakenly believe that they are also exempt from observing cash discipline. Most often, this misconception is caused by a confusion between the concepts of cash register and cash register. Cash desk is symbol all transactions with cash, and a cash register or cash equipment is a means of recording the receipt of funds for the purpose of tax control over the proceeds of an entrepreneur. So it's completely various items, although related to each other. Therefore, the use of UTII does not relieve the entrepreneur from the need to maintain cash discipline. But, as discussed above, the legislation provides for a significant simplification of the requirements for individual entrepreneurs.

Fines for violation of cash discipline in 2016

Previously, control over compliance with cash discipline was assigned to credit institutions. Banks were required to periodically check their clients for the correctness of recording cash transactions, compliance with cash discipline, etc. Since 2012, control over compliance with cash discipline has been entrusted to the Federal Tax Service of the Russian Federation. As a rule, checking cash discipline is on-site. During it, the correctness of cash documentation is checked, the presence of the necessary local acts is checked, and cash in the cash register can be recalculated to compare actual and documentary indicators. However, it is also allowed desk audit. In this case, the entrepreneur or head of the legal entity must provide documents on cash transactions to the tax authorities. The inspector will check the correctness of their conduct and make a decision based on the results of the control event.

The reason for such a check may be late submission, rare transactions on the current account, or many operations to withdraw funds from the LLC’s current account.

It is quite simple to avoid checking cash discipline; it is enough to minimize transactions on the current account associated with frequent cash withdrawals. It is this basis that is the most common for conducting an LLC inspection and often serves only as the beginning of the process of identifying illegal cash withdrawal schemes. For individual entrepreneurs, the risk of being subject to a cash discipline audit is minimal. As a rule, for individual entrepreneurs, cash discipline checks are carried out as part of a comprehensive on-site inspection, the reason for which is most often large tax debts, so it is always worth paying them off in advance rather than giving explanations to the tax authorities later.

It is important to note that in Lately Comprehensive interdepartmental checks are carried out. Therefore, tax authorities can monitor cash discipline simultaneously with. For example, such checks are typical for enterprises Catering, educational institutions.

Micro-enterprises have the lowest risk of being subject to cash discipline control. For example, an entrepreneur has one company and no employees - the likelihood that he will be subject to verification measures to comply with cash discipline is negligible. But still, a business owner should be prepared for a possible visit from inspectors and prepare in advance Required documents.

For failure to comply with cash discipline requirements, administrative liability is provided in the form of a fine:

• 4000-5000 rub. – individual entrepreneurs and officials;
• 40000-50000 rub. – legal entities.

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A warning is also allowed, but only if the violation is isolated, unintentional and the perpetrator has no other violations. That's why better protection The only thing that can prevent a fine from being fined is strict compliance with the requirements of cash discipline, especially since for most entrepreneurs and organizations this process will not create special difficulties, you just need to know how and when to draw up the necessary documents, and any novice entrepreneur can cope with this.

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In the period from the beginning of 2012 to May 2014, all individual entrepreneurs carrying out settlement transactions in cash, including in isolated cases, were required to have a cash register. This requirement meant, first of all, that cash discipline for individual entrepreneurs was mandatory.

Simplified procedure

With the entry into force on June 1, 2014, Directive of the Central Bank of the Russian Federation No. 3210-U dated March 11, 2014 (hereinafter referred to as Directive No. 3210-U), entrepreneurs received the right to apply a simplified procedure for conducting cash transactions. This innovation has significantly simplified document flow for individual entrepreneurs whose business is conducted on a small scale without employees or does not have regular cash flows. If payment in cash is a common occurrence in the business of individual entrepreneurs and is carried out by the hired cashier or accounting officer, the rules of cash discipline should not be neglected, since the safety of financial assets directly depends on the well-established accounting of transactions.

About cash discipline

What is cash discipline? It represents a collection mandatory rules, which are contained in the regulatory documents of the Central Bank of Russia. These rules are required to be followed by all business entities making cash payments.

In this case, the number of cash receipts, the presence of a current account, or the specifics of the type of activity does not matter. In addition, there is no mandatory requirement that an individual entrepreneur’s cash register must be equipped with a cash register or have other equipment for the cashier’s work. So, if an entrepreneur is on (UTII) and, due to this, he is exempt from the obligation to use cash registers, then cash discipline does not require the opposite from him.

Cash discipline is, to a greater extent, documentation support for all cash transactions.

Therefore there is no need to understand this term from a technical point of view, because often in practice the search for an answer to the question of whether a cash register is needed for an individual entrepreneur, in the context of cash discipline comes down to the fact that a completely different question is being considered - about.

Meanwhile, this question regulated by completely different regulations. In cases specified by law, a cash register for individual entrepreneurs is mandatory, regardless of the taxation system they use. But at the same time, the question of using cash register depends on the type of taxation, so the differences here are obvious.

Primary requirements

Cash discipline includes certain activities that do not depend on whether the cash register is an individual entrepreneur or a legal entity.

The entrepreneur must issue an order on the location of cash transactions, as well as the employee responsible for them. If an individual entrepreneur does not have employees, then he assumes the responsibility for conducting cash transactions.

Cash limit

Since 06/01/2014, there is no obligation for individual entrepreneurs to set a cash limit, however, in the period from 01/01/2012 and before the entry into force of Directive No. 3210-U, the calculation of this limit had to be made (and, accordingly, these documents for the periods subject to audits must be in stock).

The cash register limit for individual entrepreneurs is the maximum amount of money that can remain in it at the end of the working day. All amounts in excess of the limit had to be deposited at the bank into the entrepreneur’s current account.

Until 06/01/2015, they were carried out with the mandatory registration of cash receipts and cash outflow orders. In accordance with Instructions No. 3210-U, individual entrepreneurs who keep records of income or income and expenses or physical indicators (according to the requirements of the Tax Code of the Russian Federation) may not issue receipts and expenditure orders.

Cash transactions until 06/01/2015 mandatory recorded in the cash book. With the obligatory summation of funds received during the day, in order to determine how far the calculated cash limit for individual entrepreneurs has been met. Now individual entrepreneurs are also freed from the obligation to create a cash book.

The issuance of wages and other remuneration to employees in cash must be documented with cash documents, an expense cash order, and a payroll (or payroll) statement.

Do you need a cash register for an individual entrepreneur? As has already been said, compliance with cash discipline is mandatory for all business entities, including individual entrepreneurs. However, the legislation currently gives the entrepreneur the right to choose regarding the need to document cash transactions.

How to run a cash register as an individual entrepreneur

Requirements for compliance with cash discipline individual entrepreneur, introduced since the beginning of 2012, have to some extent changed the usual activities of many of them.

At the moment, the entrepreneur has the right to reconsider the need to maintain complete document flow for cash transactions.

However, it should be noted that if an individual entrepreneur decides to accompany the movement of cash by creating incoming and outgoing orders and a cash book, then it is necessary to comply with the approved rules for the preparation of these documents.

For example, maintaining a cash register for an individual entrepreneur implies that all transactions with cash must be properly documented. For example, when receiving funds for personal needs, an entrepreneur must first write out an expense order for himself and make an entry in the cash book.

When issuing cash from a cash register, it is important to correctly indicate the purpose of the funds being issued. If funds are issued, then this expenditure must be confirmed by some document, for example, a check. The IP attaches it to cash receipt order and makes an entry in the cash book. It is also necessary to prepare documents when depositing cash: the individual entrepreneur must issue a receipt order if he deposits his own funds.

Note that the question of how an individual entrepreneur should manage a cash register is not particularly difficult if all transactions with funds are carried out in accordance with legal requirements. If the business is transparent, then difficulties with managing the cash register and maintaining cash discipline will not arise. And the benefits from its implementation will not be long in coming, because a transparent business has a greater chance of successful development.

Responsibility for compliance with cash discipline

Since 2015, maintaining an individual entrepreneur’s cash register has been significantly simplified. It should be noted that it is mandatory to pay wages and other benefits to employees in cash. This responsibility is reserved for entrepreneurs and can be monitored, including by the labor inspectorate.

Control by the tax authorities can be carried out in terms of individual entrepreneurs’ compliance with the amount of the maximum cash settlement with other organizations and entrepreneurs. However, if an individual entrepreneur is audited for previous periods, then compliance with all cash discipline requirements by June 1, 2014 must be confirmed by the entrepreneur. If violations are detected, the entrepreneur may be held administratively liable with a fine of 4,000 to 5,000 rubles.

Although it should be noted that behind the scenes of the government there are rumors about tightening cash discipline in 2018. Namely: a bill on the mandatory use of cash registers, which will transmit information about all online cash transactions to the tax service in real time.

Cash discipline for individual entrepreneurs and LLCs: Video