1843 from 20.06 07. Legislative base of the Russian Federation. Comparison of the "old" and "new" cash settlement procedure

CENTRAL BANK OF THE RUSSIAN FEDERATION

NOTE

On the maximum amount of cash settlements and spending of cash received at the cashier legal entity or the cashier of an individual entrepreneur

(modified as of April 28, 2008)

Abolished from June 1, 2014 on the basis of
instructions of the Bank of Russia of October 16, 2013 N 3076-U
____________________________________________________________________

____________________________________________________________________
Document with changes made:
(Bulletin of the Bank of Russia, No. 25, 28.05.2008).
____________________________________________________________________

Based on article 4 of the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)" (Collected Legislation of the Russian Federation, 2002, No. 28, article 2790; 2004, No. 31, article 3233; 2006, No. 25, article 2648) and in accordance with the decision of the Board of Directors of the Bank of Russia (minutes of the meeting of the Board of Directors of the Bank of Russia No. 13 dated June 18, 2007), the Bank of Russia establishes the following.

1. Payments in cash in the Russian Federation between legal entities, as well as between a legal entity and a citizen engaged in entrepreneurial activity without forming a legal entity (hereinafter - an individual entrepreneur), between individual entrepreneursrelated to their implementation business activities, within the framework of one agreement concluded between the specified persons, can be made in an amount not exceeding 100 thousand rubles. * 1)

2. Legal entities and individual entrepreneurs can spend cash received in their cash desks for the goods they have sold, the work they have performed and the services they have provided, as well as insurance premiums on wages, other payments to employees (including social payments), scholarships, travel expenses, for payment for goods (except for securities), work, services, payment for previously paid for cash and returned goods, outstanding work, services not provided, payment of insurance benefits (sums insured) under insurance contracts for individuals, taking into account the provisions of paragraph 1 of this Instruction.

Cash accepted by legal entities that are not credit institutions and individual entrepreneurs from individuals as payments in favor of other persons in cases consistent with the legislation of the Russian Federation cannot be spent for the purposes specified in the first paragraph of this clause, and must be returned to in full to the cash desks of credit institutions (their structural divisions) (the paragraph is additionally included from June 8, 2008 by the indication of the Bank of Russia dated April 28, 2008 N 2003-U).

3. This Directive shall enter into force 10 days after the day of its official publication in the Bank of Russia Bulletin.

The chairman
The Central Bank
Russian Federation
S.M. Ignatiev

Registered
at the Ministry of Justice
Russian Federation
July 5, 2007
registration N 9757

Document revision taking into account
changes and additions prepared
CJSC "Codex"

On the maximum amount of settlements in cash and the expenditure of cash received at the cash desk of a legal entity or the cash desk of an individual entrepreneur

The document became invalid due to the issuance of the Ordinance of the Bank of Russia dated 16.10.2013 N 3076-U. Cm. Indication Bank of Russia dated October 7, 2013 N 3073-U On the implementation of cash payments

Based on Article 4 of the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)" (Collected Legislation of the Russian Federation, 2002, No. 28, Art. 2790; 2004, No. 31, Art. 3233; 2006, No. 25, Art. 2648) and in accordance with the decision of the Board of Directors of the Bank of Russia (minutes of the meeting of the Board of Directors of the Bank of Russia No. 13 dated June 18, 2007), the Bank of Russia establishes the following.

1. Payments in cash in the Russian Federation between legal entities, as well as between a legal entity and a citizen engaged in entrepreneurial activities without forming a legal entity (hereinafter referred to as an individual entrepreneur), between individual entrepreneurs related to their entrepreneurial activities, under one contract, concluded between the specified persons can be made in an amount not exceeding 100 thousand rubles.

Cash accepted by legal entities that are not credit institutions and individual entrepreneurs from individuals as payments in favor of other persons in cases consistent with the legislation of the Russian Federation cannot be spent for the purposes specified in the first paragraph of this clause, and must be returned to in full at the cash desks of credit institutions (their structural divisions).

3. This Directive shall enter into force 10 days after the day of its official publication in the Bank of Russia Bulletin.

Chairman of the Central Bank of the Russian Federation S.M. Ignatiev

See also:

Active Edition from 28.04.2008

Name document	REFERENCE of the Central Bank of the Russian Federation of 20.06.2007 N 1843-U (revised from 28.04.2008) "ON THE LIMIT AMOUNT OF PAYMENT IN CASH AND CASH CONSUMPTION INTO THE CASH OF THE LEGAL ENTITY OR THE CASH OF THE INDIVIDUAL"
Document type	directions
Host body	tSB RF
Document Number	1843-U
Date of adoption	01.01.1970
Revision date	28.04.2008
Registration number in the Ministry of Justice	9757
Date of registration with the Ministry of Justice	05.07.2007
Status	acts
Publication	The document has not been published in this form (as revised on 20.06.2007 - "Bulletin of the Bank of Russia", No. 39, 11.07.2007)
Navigator	Notes

REFERENCE of the Central Bank of the Russian Federation of 20.06.2007 N 1843-U (revised from 28.04.2008) "ON THE LIMIT AMOUNT OF PAYMENT IN CASH AND CASH CONSUMPTION INTO THE CASH OF THE LEGAL ENTITY OR THE CASH OF THE INDIVIDUAL"

3. This Directive shall enter into force 10 days after the day of its official publication in the Bank of Russia Bulletin.

The chairman
The Central Bank
Russian Federation
S.M. IGNATIEV

On the website "Zakonbase" there is an INSTRUCTION of the Central Bank of the Russian Federation of 20.06.2007 N 1843-U (as amended on 28.04.2008) "ON THE LIMIT AMOUNT OF PAYMENT IN CASH AND CASH CONSUMPTION IN THE CASH OFFICE OF THE LEGAL INDIVIDUAL INDIVIDUAL edition. It is easy to comply with all legal requirements if you read the relevant sections, chapters and articles of this document for 2014. To search for the necessary legislative acts on a topic of interest, you should use the convenient navigation or advanced search.

On the website "Zakonbase" you will find the REFERENCE of the Central Bank of the Russian Federation dated 20.06.2007 N 1843-U (revised from 28.04.2008) "ON THE LIMIT AMOUNT OF PAYMENT IN CASH AND CASH EXPENDITURE IN THE CASH OFFICE OF THE LEGAL LIST and the full version, which contains all changes and amendments. This guarantees the relevance and accuracy of the information.

At the same time, download the REFERENCE OF THE Central Bank of the Russian Federation of 20.06.2007 N 1843-U (ed. Of 28.04.2008) "ON THE LIMIT AMOUNT OF CASH PAYMENTS AND CASH CONSUMPTION INTO THE CASH OF A LEGAL PERSON, OR BY THE CASHIATE OF THE INDIVIDUAL." , and separate chapters.

ABOUT THE LIMIT SIZE OF CALCULATIONS

CASH AND CASH EXPENDITURE,

OF THE LEGAL ENTITIES IN THE CASH OR CASH

INDIVIDUAL ENTREPRENEUR

Judicial practice and legislation - Ordinance of the Bank of Russia of June 20, 2007 N 1843-U (as amended of April 28, 2008) On the maximum amount of cash settlements and the expenditure of cash received at the cash desk of a legal entity or the cash office of an individual entrepreneur

As follows from the materials of the case, during the inspection of the individual entrepreneur, the tax authorities found that in violation of the requirements of paragraph 1 of the Directive of the Central Bank of the Russian Federation of 20.06.2007 N 1843-u "On the maximum amount of cash settlements and the expenditure of cash received at the cashier a legal entity or a cashier's office of an individual entrepreneur "an organization (a counterparty of an individual entrepreneur) made a cash settlement with an individual entrepreneur under one contract in an amount exceeding 100 thousand rubles.

1. In this connection, the procedure for making cash payments has changed.

2. What has changed in the order of cash payments in cash and what points to pay special attention to.

3. What are the legislative and regulations regulate the procedure for cash payments (with the opportunity to familiarize yourself with these documents).

From June 1, 2014, a new procedure for settlements in cash has been in effect, approved by Ordinance of the Central Bank of the Russian Federation dated 07.10.2013 No. 3073-U "On the implementation of cash settlements". With the adoption of this document, the previously applied Ordinance of the Bank of Russia No. 1843-U dated 20.06.2007 "On the maximum amount of cash settlements and the expenditure of cash received at the cash office of a legal entity or the cash office of an individual entrepreneur" became invalid. So, let's consider what changes have occurred in the rules for making cash payments by legal entities and individual entrepreneurs since June 2014.

Comparison of the "old" and "new" cash settlement procedure

In order to understand what innovations have occurred in the procedure of settlements in cash since June 1, 2014, I propose to compare the provisions of the Central Bank of the Russian Federation Ordinance, which entered into force, dated 07.10.2013, No. 3073-U, with the provisions of the previously valid Bank of Russia Ordinance dated 20.06. 2007 No. 1843-U.

Provisions that have changed	New ordervalid from 01.06.2014 (Instruction No. 3073-U)	Procedure valid until 01.06.2014 (Instruction No. 1843-U)
1. Purposes for which individual entrepreneurs and legal entities have the right to spend the cash received in their cash registers for the goods (work, services) sold, as well as those received as insurance premiums	Employee benefits included in the fund wages, and payments of a social nature; payments of insurance benefits (insurance amounts) under insurance contracts to individuals who previously paid insurance premiums in cash; issuance of cash for personal (consumer) needs of an individual entrepreneur, not related to his entrepreneurial activities; payment for goods (except for securities), works, services; issuing cash to employees on account of the report; refunds for previously paid in cash and returned goods, outstanding work, not provided services. (Clause 2 Instructions of the Central Bank of the Russian Federation dated 07.10.2013 No. 3073-U)	Wages, other payments to employees (including social payments), scholarships, travel expenses, payment for goods (except securities), work, services, payments for previously paid for cash and returned goods, outstanding work, services not provided, payments of insurance benefits (sums insured) under insurance contracts for individuals. (Clause 2 of the Bank of Russia Ordinance No. 1843-U dated 20.06.2007)
2. The maximum amount of cash settlements between participants in cash settlements (legal entities, individual entrepreneurs)	Cash settlements in the currency of the Russian Federation and foreign currency between participants in cash settlements within the framework of one agreement concluded between these persons may be made in an amount not exceeding 100 thousand rublesor an amount in foreign currency equivalent to 100 thousand rubles at the official exchange rate of the Bank of Russia as of the date of cash settlements.Cash settlements are made in an amount that does not exceed the maximum amount of cash settlements, when fulfilling civil obligations provided for by an agreement concluded between participants in cash settlements, and (or) arising from it and executed as in the period of the contract, and after the expiration of its validity. (Clause 6 Instructions of the Central Bank of the Russian Federation dated 07.10.2013 No. 3073-U)	Cash settlements in the Russian Federation between legal entities, as well as between a legal entity and a citizen engaged in entrepreneurial activity without forming a legal entity, between individual entrepreneurs, related to their entrepreneurial activities, within the framework of one contract, concluded between these persons, can be made in an amount not exceeding 100 thousand rubles. (Clause 1 of the Ordinance of the Bank of Russia No. 1843-U dated 20.06.2007)
3. Restrictions on payments from the cash desk of a legal entity and individual entrepreneur in settlements for certain operations	Cash settlements in the currency of the Russian Federation between participants in cash settlements (in compliance with the maximum amount of cash settlements), between participants in cash settlements and individuals on transactions with securities, under real estate lease agreements, on the issuance (return) of loans (interest on loans), on activities for the organization and conduct of gambling are carried out at the expense of cash received at the cash desk of the participant in cash payments from his bank account. (p. 4 Instructions of the Central Bank of the Russian Federation dated 07.10.2013 No. 3073-U)	Not installed

Changes in the procedure for settlements in cash from June 1, 2014.

Now let's take a closer look at each change in the cash settlement procedure from June 1, 2014.

1. Purposes for which it is allowed to issue cash from the cash desk

The issuance of cash for personal needs of an individual entrepreneur is officially enshrined in the new Ordinance of the Central Bank of the Russian Federation No. 3073-U as one of the permissible purposes for spending cash received at the cashier's office for goods, work, and services sold.

Let me remind you that the previously effective Ordinance No. 1843-U did not contain a direct permission for the payment of funds from the cash desk for the personal needs of an individual entrepreneur, however, a ban on such payments was also not established. In this regard, doubts arose about the legality of issuing cash for the personal needs of an individual entrepreneur. The new Directive of the Central Bank of the Russian Federation "On the implementation of cash payments", effective from 01.06.2014, eliminates these doubts and unambiguously allows individual entrepreneurs to issue cash for personal needs not related to the implementation of entrepreneurial activities.

In addition, in the new procedure for cash payments, payments from the cash desk to employees were specified: payments included in the wage fund and of a social nature, as well as the issuance of cash for reporting. Previously, in addition to wages, scholarships and travel allowances, “other payments to employees” were indicated, which caused discrepancies.

2. The maximum amount of payments in cash

The maximum amount of cash settlements between participants in cash settlements (legal entities and individual entrepreneurs) did not change and remained equal to 100 thousand rubles under one agreement. However, in the Ordinance of the Central Bank of the Russian Federation, in effect from 01.06.2014, it is specified that this restriction applies both during the period of the contract and at the end of the contract. For example, if the contract establishes its validity period, and at the end of the validity period the buyer (customer) has outstanding accounts payable, then the payment of this debt will also be subject to a restriction on the amount of cash payments.

! Note: Follow set limit payments in cash are necessary for both the recipient and the payer of funds. In this case, the limit applies to all settlements within the framework of one contract and does not matter:

Type of contract. That is, the maximum cash settlement limit must be observed both with respect to payments under the loan agreement and with respect to payments under the contract for the supply of goods.
The term of the contract and the procedure for payment under it. For example, for cash payments under a lease agreement, the sum of all lease payments should not exceed 100 thousand rubles, even if each payment individually is less than this amount. At the same time, it is allowed to make payments within one day under different agreements, each of which is less than 100 thousand rubles, even if the aggregate amount of such payments exceeds the maximum amount of cash settlements.
Obligation type: stipulated by the contract, additional agreement to him or arising from the contract. For example, it is impossible to pay a penalty under the contract in cash if, together with the principal amount of the contract paid in cash, they exceed 100 thousand rubles.
Payment method: through the cashier or through the accountable person.

! The limitation of the maximum amount of cash settlements is established in relation to settlements between participants in cash settlements who are legal entities, individual entrepreneurs. At the same time, according to clause 5. Instructions of the Central Bank of the Russian Federation No. 3073-U, cash settlements in the currency of the Russian Federation and foreign currency between participants in cash settlements and individuals are carried out without limiting the amount.

That is, if an organization or individual entrepreneur has entered into an agreement with natural person, for example, for renting property, then the limitation on the maximum amount of cash settlements (100 thousand rubles) will not apply to settlements under such an agreement.

3. Requirements for the order of payments from the cash desk for individual transactions.

Instruction of the Central Bank of the Russian Federation No. 3073-U, which came into force on 01.06.2014, introduces a restriction on payments in cash from the cash desk. Certain types of settlements can be carried out exclusively at the expense of money received at the cashier from the current account:

on operations with securities,
under real estate lease agreements,
for the issuance (return) of loans (interest on loans),
on activities for the organization and conduct of gambling.

This limitation applies to settlements carried out by both legal entities and individual entrepreneurs, and with the participation of individuals. For example, under a lease agreement for real estate with an individual, a tenant who is an organization or individual entrepreneur can pay rent in cash only if it is withdrawn from the current account.

Responsibility for violations of the order of cash payments

According to Art. 15.1 Administrative Code of the Russian Federation "violation of the procedure for working with cash and cash transactions, expressed in the implementation of cash settlements with other organizations in excess of the established size ... "entails the imposition of an administrative fine:

on officials in the amount of 4,000 to 5,000 rubles;

for legal entities - from 40,000 to 50,000 rubles.

Do you find the article useful and interesting - share with colleagues on social networks!

There are comments and questions - write, we will discuss!

Yandex_partner_id \u003d 143121; yandex_site_bg_color \u003d "FFFFFF"; yandex_stat_id \u003d 2; yandex_ad_format \u003d "direct"; yandex_font_size \u003d 1; yandex_direct_type \u003d "vertical"; yandex_direct_border_type \u003d "block"; yandex_direct_limit \u003d 2; yandex_direct_title_font_size \u003d 3; yandex_direct_links_underline \u003d false; yandex_direct_border_color \u003d "CCCCCC"; yandex_direct_title_color \u003d "000080"; yandex_direct_url_color \u003d "000000"; yandex_direct_text_color \u003d "000000"; yandex_direct_hover_color \u003d "000000"; yandex_direct_favicon \u003d true; yandex_no_sitelinks \u003d true; document.write ("");

Legislative and Regulatory Acts

1. Instruction of the Central Bank of the Russian Federation dated 07.10.2013 No. 3073-U "On the implementation of cash payments"

2. Bank of Russia Ordinance No. 1843-U dated 20.06.2007 "On the maximum amount of cash settlements and the expenditure of cash received at the cash desk of a legal entity or the cash office of an individual entrepreneur"

3. Administrative Code of the Russian Federation

Find out how to get acquainted with the official texts of these documents in the section

It might be helpful to read: