The procedure for conducting cash transactions by organizations. The procedure for conducting cash transactions

Commentary to the Directive of the Central Bank of the Russian Federation dated June 19, 2017 No. 4416-U.

In accordance with paragraph 167 of Instruction No. 157n, when registering and recording cash transactions, budgetary institutions are required to be guided by the procedure for conducting cash transactions in the Russian Federation, established by the Central Bank of the Russian Federation.

Since 01.06.2014, the Procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses, approved by the Directive of the Central Bank of the Russian Federation dated 11.03.2014 No. 3210-U (hereinafter referred to as Procedure No. 3210-U) and regulating the conduct of cash transactions with banknotes and coins of the Central Bank of the Russian Federation on the territory of the Russian Federation.

The commented Directive of the Central Bank of the Russian Federation dated June 19, 2017 No. 4416-U (hereinafter referred to as Directive No. 4416-U) introduced the following changes to Procedure No. 3210-U.

Registration of cash transactions.

By virtue of clause 4 of Procedure No. 3210-U, cash transactions are carried out at the cash desk by a cashier or other employee, determined by the head of a budgetary institution or another authorized person from among the employees of the institution, with the establishment of the corresponding official rights and responsibilities, which the cashier must familiarize himself with under his signature. Note that, as before, cash transactions can be carried out by the manager.

If there are several cashiers, one of them acts as a senior cashier.

Budgetary institutions can conduct cash transactions using software and hardware. It is necessary to take into account that software and hardware, the design of which provides for the acceptance of banknotes of the Central Bank of the Russian Federation, must have the function of recognizing at least four machine-readable security features of banknotes of the Central Bank of the Russian Federation, the list of which is established by the regulatory act of the Central Bank of the Russian Federation.

According to clause 4.1 of Order No. 3210-U, cash transactions are formalized by cash orders - receipts (f. 0310001) and expenses (f. 0310002). In accordance with the amendments, cash documents can now be issued upon completion of cash transactions on the basis of fiscal documents provided for in paragraph. 27 art. 1.1 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment” (hereinafter referred to as the CCP Law). Let us remind you that a fiscal document means fiscal data presented in established formats in the form of a cash receipt, a strict reporting form and (or) another document provided for by the legislation of the Russian Federation on the use of cash register equipment, on paper and (or) in electronic form, including those protected by fiscal attribute.

Cash receipt is a primary accounting document generated electronically and (or) printed using cash register equipment at the time of settlement between the user and the buyer (client), containing information about the settlement, confirming the fact of its implementation and meeting the requirements of the legislation of the Russian Federation on the use of cash register systems . In turn, a strict reporting form is a primary accounting document, equivalent to a cash receipt, generated electronically and (or) printed using an automated system for strict reporting forms at the time of payment between the user and the client for services rendered, containing information about the calculation, confirming the fact of its implementation and meeting the requirements of the legislation of the Russian Federation on the use of cash register systems.

These documents must contain the following mandatory details:

Title of the document;

his serial number for the shift;

date, time and place (address) of settlement (for settlements in buildings and premises - the address of the building and premises with postal code, for settlements in vehicles - the name and number of the vehicle, the address of the organization or the registration address of an individual entrepreneur, for settlements online “Internet” – the address of the user’s website);

name of the budgetary institution;

TIN of a budgetary institution;

the taxation system used in the calculation;

sign of calculation (receipt of funds from the buyer (client) - receipt, return to the buyer (client) of funds received from him - return of receipt, issuance of funds to the buyer (client) - expense, receipt of funds from the buyer (client) issued to him - return consumption);

names of goods, works, services (if their volume and list can be determined at the time of payment), payment, payment, their quantity, price per unit taking into account discounts and markups, cost taking into account discounts and markups, indicating the value added tax rate ( with the exception of settlements by users who are not VAT payers or exempt from the duties of such a taxpayer, and settlements for goods, works, services not subject to VAT (exempt from taxation) VAT);

the calculation amount with a separate indication of the rates and amounts of value added tax at these rates (except for settlements by users who are not VAT payers or exempt from the duties of such a taxpayer, and settlements for goods, works, services not subject to taxation (exempt from taxation) ) VAT);

form of payment (cash and (or) electronic means of payment), as well as the amount of payment in cash and (or) electronic means of payment;

position and surname of the person who made the settlement with the buyer (client), issued a strict reporting form and issued (transferred) it to the buyer (client) (except for settlements using automatic devices, including those used when making settlements using electronic means of payment in Internet);

registration number of cash register equipment;

serial number of the fiscal drive model;

fiscal sign of the document;

the address of the website of the authorized body on the Internet, where the fact of recording this calculation and the authenticity of the fiscal indicator can be verified;

subscriber number or email address of the buyer (client) in case of transfer of a cash receipt or strict reporting form in electronic form or signs identifying such a check or form and information about the address of the information resource on the Internet where such a document can be received;

the email address of the sender of the cash receipt or strict reporting form in electronic form in the event of transfer of a cash receipt or form in electronic form to the buyer (client);

serial number of the fiscal document;

shift number;

• fiscal sign of the message (for a cash receipt or strict reporting form stored in a fiscal storage device or transmitted to the fiscal data operator).

Note. Settlements mean the acceptance or payment of funds using cash and (or) electronic means of payment (Article 1.1 of the Law on CCP):

• payment for goods sold, work performed or services provided;
• accepting bets and paying out funds in the form of winnings when carrying out activities related to organizing and conducting gambling;
• acceptance of funds when selling lottery tickets, electronic lottery tickets, accepting lottery bets and paying out funds in the form of winnings when carrying out activities related to organizing and conducting lotteries.

Consequently, when carrying out other transactions with cash (issuance or return of overpaid wages, issuance (return) of accountable amounts), it is not necessary to use fiscal data. These operations, as before, must be documented in separate incoming and outgoing cash orders.

Please note that in connection with these changes, clause 5.2 of Order No. 3210-U was declared invalid.

A stamp containing details confirming the execution of a cash transaction.

According to clause 4.4 of Order No. 3210-U, the cashier must be provided with a seal (stamp) containing details confirming the conduct of a cash transaction, as well as sample signatures of persons authorized to sign cash documents. At the same time, in the case of conducting cash transactions and drawing up cash documents by the manager, sample signatures of persons authorized to sign cash documents are not drawn up. Instruction No. 4416-U clarifies that it is necessary to provide the cashier with the specified stamp and sample signatures only in the case of drawing up cash documents on paper.

Cash book.

Cash received and issued from the cash register must be recorded in the cash book (f. 0310004). Entries in it must be made for each incoming and outgoing cash order. At the same time, Directive No. 4416-U provides for the maintenance of a cash book not only by the cashier, but also by another authorized person of the institution. Let us recall that the cash documents of an institution can be drawn up:

chief accountant;

an accountant or other employee (including a cashier) specified in an administrative document, or an official of a legal entity, an individual with whom agreements have been concluded for the provision of accounting services;

manager (in the absence of a chief accountant and accountant).

It should be noted that cash documents must be signed by the chief accountant or accountant (in their absence, by the manager), as well as by the cashier. In the case of conducting cash transactions and drawing up cash documents by the manager, he signs these documents (clause 4.3 of Procedure No. 3210-U). Here I would like to draw the attention of readers to the following. According to clause 8 of Instruction No. 157n, documents used to document facts of economic life with funds are accepted for reflection in accounting if there are signatures on the document head institutions and the chief accountant or persons authorized by them. Thus, in this case, Order No. 3210-U contradicts Instruction No. 157n. In order to avoid negative consequences that may arise during an inspection, in the author’s opinion, it is advisable for an institution to follow the requirements of Instruction No. 157n.

In addition, it is clarified that at the end of the working day, the cashier checks the actual amount of cash in the cash register with the data of cash documents, the amount of cash balance reflected in the cash book (f. 0310004), and certifies the entries in the cash book (f. 0310004) with a signature .

Cash acceptance.

By virtue of clause 5 of Order No. 3210-U, cash is accepted according to cash receipt orders. Upon receipt of such an order, the cashier checks the presence of the signature of the chief accountant or accountant (if they are absent, the presence of the signature of the manager), when issuing a cash receipt order on paper, it matches the sample, checks the correspondence of the amount of money entered in numbers with the amount entered in words, the presence of confirming documents listed in the cash receipt order.

Cash must be accepted by sheet, piece by piece, so that the cash depositor can observe the actions of the cashier.

After accepting cash, the cashier checks the amount written in the cash receipt order with the amount of money actually accepted. If the amount of cash deposited corresponds to the amount specified in the order, the cashier signs it, puts a seal (stamp) on the receipt for this order issued to the cash depositor and gives him the specified receipt. According to the changes introduced by Directive No. 4416-U, when a cash receipt order is issued electronically, a receipt for it can be sent to the cash depositor at his request to the email address provided by him.

If the deposited amount does not correspond to the amount specified in the cash receipt order, the cashier invites the depositor to add the missing amount of cash or returns the excess deposited amount. If the cash depositor refuses to add the missing amount, the cashier returns the deposited amount of cash.

Instruction No. 4416-U says: the cashier crosses out (if this document is executed electronically, makes a note about the need to re-register it) and transfers (sends) to the chief accountant or accountant (in their absence, to the manager) to re-issue the order for the amount actually deposited cash.

Cash issuance.

According to clause 6 of Order No. 3210-U, cash issuance is carried out using cash receipts. The issuance of cash for wages, stipends and other payments to employees is carried out according to cash receipts, payroll slips, and payroll slips.

Upon receipt of an expense cash order (payment slip, payroll), the cashier checks the presence of the signature of the chief accountant or accountant (if they are absent, the presence of the signature of the manager) and when drawing up the specified documents on paper - its compliance with the sample, the correspondence of the amounts of cash entered in numbers, amounts in words. When issuing cash under such an order, the cashier also checks the presence of supporting documents listed in the order.

In accordance with clause 6.2 of Procedure No. 3210-U, when issuing cash according to an expense cash order, the cashier prepares the amount of cash to be issued and passes the order to the recipient of the money for signature. If such an order is issued electronically, the recipient of the cash can affix an electronic signature.

Let us remind you that documents executed in electronic form are signed with electronic signatures in accordance with the requirements of Federal Law No. 63-FZ dated 06.04.2011 “On Electronic Signatures” (hereinafter referred to as Federal Law No. 63-FZ). Under electronic signature means information in electronic form that is attached to or otherwise associated with other information in electronic form (signed information) and that is used to identify the person signing the document.

According to Art. 5 of Federal Law No. 63-FZ, an electronic signature can be of two types: simple and enhanced.

A simple electronic signature is an electronic signature that, through the use of codes, passwords or other means, confirms the fact of the formation of an electronic signature by a certain person (Clause 2 of Article 5 of Federal Law No. 63-FZ).

An enhanced electronic signature should be used in cases where, in accordance with current legislation or business customs, a document must not only be signed by the head of the institution, but also certified by a seal (clause 3 of Article 6 of Federal Law No. 63-FZ). Thus, a strengthened electronic signature is more often used in the daily activities of an institution. It can be unskilled or qualified.

Unqualified electronic signature	Qualified electronic signature
– obtained as a result of cryptographic transformation of information using an electronic signature key; – allows you to determine the person who signed the electronic document; – allows you to detect the fact of making changes to an electronic document after it has been signed; – created using electronic signature tools	– meets all the characteristics of an unqualified electronic signature; – the key to verify it is indicated in the qualified certificate; – for its creation and verification, tools are used that have received confirmation of compliance with the requirements established in accordance with Federal Law No. 63-FZ

According to clause 214 of Instruction No. 157n, the issuance of cash on account must be made only on the condition of a full account of the advance previously issued to him. Please note that the full report of the accountable person involves the submission of an advance report with attached documents confirming the expenses incurred, as well as the return of the unspent advance to the institution's cash desk. A similar rule was contained in paragraph. 3 clause 6.3 of Order No. 3210-U. Directive No. 4416-U excludes from Order No. 3210-U the rule prohibiting the issuance of cash to an accountable person if the amount of the previous advance is outstanding. At the same time, since a similar provision of Instruction No. 157n continues to be in force (clause 214), in our opinion, it is advisable for institutions to be guided by the provisions of this paragraph.

Clause 6.3 of Procedure No. 3210-U also establishes that the issuance of cash to an employee on account for expenses related to the activities of the institution must be carried out on the basis of a written application from the accountable person, drawn up in any form. The said application must contain a record of the amount of cash and the period for which the cash is issued, the signature of the manager and the date. Similar requirements are established in paragraph 213 of Instruction No. 157n, according to which funds are issued on account by order of the head of the institution on the basis of a written application from the accountable person. This document must reflect the purpose of the advance, the calculation (justification) of the amount of the advance and the period for which it is issued.

The presence of an application by an accountable person for the issuance of accountable amounts (including for a business trip) is not made dependent by law on any conditions. Consequently, money on account must be issued solely on the basis of a written application from the recipient.

It should be noted that, due to the changes made by Directive No. 4416-U, the basis for issuing funds against a report can be not only an application of the accountable person, but also an administrative document of the institution (for example, an order). However, as in the case of debt, you should still be guided by the requirements of paragraph 213 of Instruction No. 157n - you must write a statement.

• individual entrepreneurs.

The simplified procedure is as follows. Organizations that are classified as small businesses and entrepreneurs have the right not to set a cash balance limit. Everything else entrepreneurs may not know:

• receipt orders;

• expenditure orders;

• cash book.

Such rules are established in paragraph 10 of paragraph 2, paragraph 2 of paragraph 4.1, paragraph 9 of paragraph 4.6 of the Bank of Russia Directive No. 3210-U dated March 11, 2014.

Advice: It is better for individual entrepreneurs not to give up maintaining a cash book and cash documents. After all, ensuring the safety and controlling cash flow is in the interests of the entrepreneur himself. For example, in a controversial situation, it will be possible to confirm the issuance of money against a report or salary using cash documents.

Cash transactions

Conducting cash transactions and working with cash includes:

• acceptance and issuance of cash (with registration of incoming and outgoing cash orders);

• storing cash in the cash register;

• compliance with the cash payment limit;

• maintaining a cash book;

• depositing cash into the bank.

Organizations must keep available funds in bank accounts (paragraph 7, clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014). Directly at the cash desk you can store a limited amount of cash - within the limit established by the head of the organization (paragraph 1-9, paragraph 2 of the Bank of Russia Directive No. 3210-U dated March 11, 2014). There is an exception to this rule. Entrepreneurs and organizations classified as small businesses have the right not to set a limit on the cash balance in the cash register (paragraph 10, clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014).

Spending cash proceeds

Cash proceeds received from sales can be spent on the following:

• issuance of salaries;

• social payments;

• payment for goods (except for securities), works, services;

• issuance to employees for reporting (including travel allowances);

• payment of money upon return of goods, refusal to perform work or provide services (provided that they were previously paid in cash);

• payment of insurance compensation under insurance contracts for citizens (provided that the insurance premium was paid in cash);

• issuing money as a bank payment agent (subagent);

• the use of money for personal needs by an entrepreneur, provided that the payment is not related to his business activities.

Only proceeds from the sale of your own goods (performance of work, provision of services) can be spent for these purposes. Cash accepted from citizens as payments in favor of other persons (for example, during intermediary agreements, payment for the services of mobile operators, commission trading) must be handed over in full to the bank.

Attention: Liability for misuse of cash is not established by law. At the same time, penalties may be provided for in the agreement for cash settlement services (clause 4 of Article 421 of the Civil Code of the Russian Federation). Therefore, in order to avoid sanctions from the bank, adhere to targeted spending of money in areas agreed upon with it.

Tax inspectorates may try to bring an organization to administrative liability under Article 15.1 of the Code of the Russian Federation on Administrative Offenses for violating the procedure for working with cash. However, this article provides for liability for the following violations:

• cash payments with other organizations in excess of established limits;

• non-receipt (incomplete receipt) of cash to the cash desk;

• failure to comply with the procedure for storing available funds;

• accumulation of money in the cash register in excess of established limits.

When applying administrative penalties, the grounds and procedure for bringing to justice must be observed (Part 1, Article 1.6 of the Code of Administrative Offenses of the Russian Federation). Thus, the misuse of funds under Article 15.1 of the Code of the Russian Federation on Administrative Offenses is not a violation. There are examples of court decisions confirming this position (see, for example, decisions of the Federal Antimonopoly Service of the North-Western District dated September 5, 2007 No. A56-4636/2007, dated July 4, 2007 No. A56-36244/2006, dated May 14, 2007 No. A56-51773/2006 and the Central District dated October 3, 2008 No. A64-1887/08-24).

Situation: can cash proceeds be used to provide loans?

No you can not.

The list of operations for which an organization can spend cash proceeds is closed (clause 2 of Bank of Russia Directive No. 3073-U dated October 7, 2013). Issuing loans is not included in this list. Consequently, organizations and entrepreneurs have no right to provide loans from the proceeds received.

If an organization or entrepreneur needs to issue or return a loan and interest on it in cash, then you must proceed as follows. First, hand over the proceeds to the bank, and then withdraw it from the account and use it for the specified purposes. This procedure follows from paragraph 4 of the Bank of Russia Directive No. 3073-U dated October 7, 2013.

Situation: is it possible to spend cash received from the founder in the form of an interest-free loan to pay salaries without depositing it into a current account?

No you can not.

The organization can spend the cash received at the cash desk to pay salaries. However, this provision provides restrictions regarding the source of funds. Namely, money for targeted spending should go to the organization’s cash desk from the sale of its own goods (performance of work, provision of services). There are no other sources of cash that are allowed to be spent from the cash register, bypassing a bank account. This procedure follows from the provisions of paragraph 2 of the Bank of Russia Directive No. 3073-U dated October 7, 2013.

Thus, if an organization received a loan from the founder in cash, then it cannot be used to pay salaries immediately. First, the organization is obliged to hand over this money to the bank.

However, any liability for this violation is not established by the Code of Administrative Offences.

Situation: is it possible to give the buyer cash proceeds from the cash register if the goods are returned? A citizen buyer paid for the goods with a bank card.

No you can not.

The list of operations for which an organization can spend cash proceeds is closed (clause 2 of Bank of Russia Directive No. 3073-U dated October 7, 2013). Payment of money for returned goods previously paid for by credit card is not included in this list. Therefore, it is impossible to give the buyer money for the returned goods from the cash register.

If the goods were paid for by credit card, then when returning the goods, the money must also be returned to the buyer’s bank account. Refunds from the cash register are not permitted. The tax service also adheres to this position (see, for example, letter of the Department of Tax Administration of Russia for Moscow dated August 13, 2003 No. 29-12/44313).

This rule also applies if the purchase was partially paid in cash and partially using a bank card. Money is returned from the cash register in the same proportion as it was deposited upon purchase. This conclusion, in particular, is contained in the letter of the Department of Tax Administration of Russia for Moscow dated April 2, 2003 No. 29-12/17931.

Moreover, if the buyer returned the goods on the day of purchase, the cashier cancels the transaction to purchase the goods (clauses 3.6, 4.8 of Appendix 5 to the minutes of the GMEC meeting dated December 19, 2002 No. 7/72-2002). If the buyer returns the goods not on the day of purchase, the money is transferred in accordance with the acquiring agreement (see, for example, letter of the Ministry of Taxation of Russia for Moscow dated August 13, 2003 No. 29-12/44313).

However, liability for the payment of cash in the event of the return of goods paid for with a bank card is not established.

Security of cash

Organizations and entrepreneurs develop measures to ensure the safety of cash when conducting cash transactions, their storage, transportation, the procedure and timing for conducting an inventory of cash registers independently (clause 7 of the Bank of Russia Directive No. 3210-U dated March 11, 2014).

The cashier or an employee performing his duties is responsible for the safety of money in the cash register. Therefore, when hiring a cashier, in addition to completing the usual documents, you need to:

• conclude an agreement on full financial liability;

• take a receipt from the cashier stating that he is familiar with his official rights and responsibilities.

The same should be done if the duties of a cashier are performed by another part-time employee (for example, an accountant).

Additional requirements for paperwork are explained by the fact that the cashier is a financially responsible person (list approved by Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85). In particular, he is obliged to fully compensate the employer for damage caused through his fault (Articles 242 and 244 of the Labor Code of the Russian Federation).

Separate units

Situation: is it possible for separate divisions to transfer cash to each other without going through the cash desk of the parent organization?

No you can not.

The instructions on the procedure for conducting cash transactions do not directly state that an authorized representative of one separate division has the right to deposit cash into the cash desk of another. It only says that the organization independently determines the procedure for conducting cash transactions with its separate divisions. And at the same time, authorized representatives of a separate unit can only:

• deposit cash into the organization's head office or bank for crediting to the organization's current account;

• receive cash from the head office for cash transactions.

It turns out that separate divisions cannot transfer cash to each other without going through the cash desk of the parent organization.

Advice: it is possible to develop an internal procedure for the movement of money between departments without the participation of the head office. But in this case, be prepared for disputes with inspectors.

The following argument can be made in your defense. Directive of the Bank of Russia dated March 11, 2014 No. 3210-U does not prohibit separate divisions of an organization from transferring cash directly to each other. Therefore, provide for such an opportunity in the internal procedure for cash transactions between structural divisions, which the organization develops independently (clause 7 of the Bank of Russia Directive No. 3210-U dated March 11, 2014).

You can transfer cash between departments in the following order. Having issued money from the cash desk of one separate division to the cash desk of another, issue a cash receipt order.

This follows from paragraph 4.1 of the Bank of Russia Directive No. 3210-U dated March 11, 2014 and the instructions approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

The procedure for filling out an expense cash order is established by instructions approved by the State Statistics Committee of Russia dated August 18, 1998 No. 88. Thus, in accordance with this procedure, in the line of the expense cash order “Base”, indicate the content of the business transaction. For example, “Transfer of money to an authorized representative of a separate division No. 2 according to application No. 321 dated April 2, 2014.”

For the amount of money received, draw up a cash receipt order in form No. KO-1, approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88 (clause 4.1 of the Bank of Russia Directive No. 3210-U dated March 11, 2014).

In the receipt order and the receipt for it, in the line “Base”, indicate the content of the business transaction. For example, “Receipt of money from the cash desk of separate division No. 1 according to application No. 321 dated April 2, 2014.”

This follows from the instructions approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

Receive or issue cash in a separate cash book of a separate division. This procedure follows from the provisions of paragraph 7 of clause 4.6 of the Bank of Russia Directive No. 3210-U dated March 11, 2014. This rule must be followed by all separate divisions that conduct cash payments. It does not matter whether such a unit has its own bank account or not.

Maintain analytical accounting for account 50 for each separate division separately. To the sub-account “Cash of the organization” of account 50 “Cash”, open sub-accounts of the second order, for example:

• “The main cash desk of the organization”;

• “Cash desk of separate division No. 1”;

• "Cash desk of separate unit No. 2."

When transferring money between cash desks of separate departments, make the following entries:

Debit 57 “Transfers in transit” Credit 50 second-order subaccount “Cash desk of separate division No. 1”
- money was issued by the cash desk of separate subdivision No. 1 to the representative of separate subdivision No. 2;

Debit 50 subaccount of the second order “Cash desk of separate division No. 2” Credit 57 “Transfers in transit”
- money arrived at the cash desk of separate division No. 2.

This procedure is established in the Instructions for the chart of accounts (accounts 50 and 57).

The legislator assigned the competence to organize cash circulation on the territory of the Russian Federation, as well as the functions of determining the procedure for conducting cash transactions, to the Bank of Russia (Article 34 of the Federal Law of July 10, 2002 No. 86-FZ “On the Central Bank of the Russian Federation (Bank of Russia)” ).

Regulatory legal documents regulating cash circulation in the Russian Federation and determining the procedure for conducting cash transactions are:

- “Regulations on the rules for organizing cash circulation on the territory of the Russian Federation” dated January 5, 1998 No. 14-P (approved by the Board of Directors of the Bank of Russia on December 19, 1997, minutes No. 47);

- “The procedure for conducting cash transactions in the Russian Federation”, approved by the Decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40 (Letter of the Central Bank of the Russian Federation dated October 4, 1993 No. 18 “On approval of the “Procedure for conducting cash transactions in the Russian Federation”) (Hereinafter referred to as the Procedure for Conducting Cash Transactions in the Russian Federation).

The procedure for conducting cash transactions in the Russian Federation contains general provisions on the procedure for conducting cash transactions and establishes procedural rules for the following sections:

Receiving, issuing cash and processing cash documents;

Maintaining a cash book and storing money;

Audit of the cash register and monitoring compliance with cash discipline.

The Central Bank of the Russian Federation (hereinafter referred to as the Central Bank of the Russian Federation), in accordance with the powers granted, establishes some conditions for monetary circulation and explains the specifics of the practical application of the provisions of the “Procedure for Conducting Cash Operations”, for example - see:

Directive of the Central Bank of the Russian Federation dated November 14, 2001 No. 1050-U “On establishing the maximum amount of cash payments in the Russian Federation between legal entities for one transaction”;

Letter of the Central Bank of the Russian Federation dated February 17, 1994 No. 14-4/35 “On clarifications on the application of the “Procedure for conducting cash transactions in the Russian Federation”;

Letter of the Central Bank of the Russian Federation dated March 16, 1995 No. 14-4/95 “On clarifications on certain issues of the “Procedure for conducting cash transactions in the Russian Federation” and the conditions for working with cash.”

The Ministry of Finance of the Russian Federation develops and approves regulations on accounting and rules for maintaining records of business transactions, mandatory for use by all organizations (except for the Central Bank of the Russian Federation and credit organizations) located on the territory of the Russian Federation.

The State Committee of the Russian Federation on Statistics (Goskomstat of the Russian Federation is a federal body that participates, within its powers, in regulating accounting) approves unified forms of primary accounting documentation for recording cash transactions.

When talking about cash transactions, we always mean actions related to payments made through cash payments.

In accordance with the Constitution of the Russian Federation (Article 75), the legislator recognizes the ruble as legal tender, obligatory for acceptance at face value throughout the Russian Federation (Article 140 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation)), and also includes money in the list of objects civil rights (Article 128 of the Civil Code of the Russian Federation).

Cash payments are payments in which cash is actually involved, and which can be made in one and only form - by transferring it in fulfillment of any civil obligation.

Civil legislation, establishing general rules for cash payments, uses a differentiated approach depending on who is the subject of such payments (Article 861 of the Civil Code of the Russian Federation).

Citizens outside their own business activities can make cash payments among themselves or with legal entities without restrictions.

When carrying out business activities, citizens can make cash payments among themselves or with legal entities, but in accordance with legislative requirements.

Legal entities have the right to make payments among themselves in cash in cases where this is not prohibited by law.

Guided by the decision of the Board of Directors of the Central Bank of the Russian Federation, the Central Bank of Russia established the maximum amount of cash payments between legal entities for one transaction in the amount of 60,000 (sixty thousand) rubles (Instruction of the Central Bank of the Russian Federation dated November 14, 2001 No. 1050-U “On establishing the maximum amount of cash payments money in the Russian Federation between legal entities under one transaction"). At the same time, it was officially explained in the Letter of the Central Bank of the Russian Federation dated July 2, 2002 No. 85-T, the Ministry of Taxes of the Russian Federation dated July 1, 2002 No. 24-2-02/252 “On issues of settlements between legal entities in cash”, that cash settlements carried out between legal entities under one or more monetary instruments under one agreement cannot exceed the maximum amount of cash settlements.

Considering the requirement of the Central Bank of Russia - all “economic authorities” to apply mandatory rules for cash transactions, and also in view of their (the rules) importance and fairly detailed presentation in the regulatory legal act, the authors consider it necessary to provide in this book the text of the document - “The procedure for conducting cash transactions in the Russian Federation”. Federation", which includes the following sections:

1. General Provisions;

2. Reception, issuance of cash and execution of cash documents;

3. Maintaining a cash book and storing money;

4. Audit of the cash register and control over compliance with cash discipline.

Note.

The following appendices to the document - The procedure for conducting cash transactions in the Russian Federation are given in the appendix to this book:

“Appendix No. 1. Signs of solvency of banknotes and coins of the Bank of Russia";

“Appendix No. 3. Unified requirements for technical strengthening and alarm equipment of cash register premises of enterprises";

“Appendix No. 4. Cash audit report.”

PROCEDURE FOR CONDUCTING CASH OPERATIONS IN THE RUSSIAN FEDERATION

1. GENERAL PROVISIONS

"1. Enterprises, associations, organizations and institutions (hereinafter referred to as enterprises), regardless of organizational and legal forms and scope of activity, are required to store available funds in banking institutions (hereinafter referred to as banks).

2. Enterprises make payments for their obligations with other enterprises, as a rule, non-cash through banks or use other forms of non-cash payments established by the Bank of Russia in accordance with the legislation of the Russian Federation.

3. To make cash payments, each enterprise must have a cash register and maintain a cash book in the prescribed form.

The acceptance of cash by enterprises when making settlements with the population is carried out with the mandatory use of cash registers.”

Note.

For information on the use of cash register technology, see Section No. 2 of this book.

"4. Cash received by businesses from banks is spent for the purposes specified on the check.

5. Enterprises may have cash in their cash registers within the limits established by banks, in agreement with the heads of the enterprises. If necessary, cash balance limits are revised.

6. Enterprises are required to hand over to the bank all cash in excess of the established limits on the cash balance in the cash register in the manner and within the time limits agreed upon with the servicing banks.

Cash can be deposited at daytime and evening cash desks of banks, collectors and joint cash desks at enterprises for subsequent delivery to the bank, as well as communications companies for transfer to bank accounts on the basis of concluded agreements.

7. Enterprises that have constant cash revenue, in agreement with the banks that serve them, can spend it on wages and social and labor benefits (later on wages), purchase of agricultural products, purchase of containers and things from the population.

Note.

In accordance with the letter of the Central Bank of the Russian Federation dated March 16, 1995 No. 14-4/95 “On clarifications on certain issues of the “Procedure for conducting cash transactions in the Russian Federation” and the conditions for working with cash,” the purchase of agricultural products is carried out in accordance with the statutory activities of the enterprise or a license to carry out this type of activity.

Cash issuances from bank cash desks for the purchase of agricultural products from the population are carried out without restrictions.

In accordance with paragraph 3 of Article 845 of the Civil Code of the Russian Federation, the bank does not have the right to determine and control the direction of use of the client’s funds and establish other restrictions on its right to dispose of funds at its own discretion not provided for by law or the bank account agreement.

The intended use of the funds received by the enterprise is checked by the bank's servicing institution in the subsequent order when visiting the site regarding the enterprise's compliance with the conditions for working with cash and the procedure for conducting cash transactions.

The basis for determining the validity of the expenditure of funds by enterprises for these purposes and their confirmation can be cost estimates, charter, regulations, a decision to create an enterprise or an agreement of founders, licenses to carry out certain types of activities and other documents, agreements (contracts), reports of accountable persons on spending cash received for the purchase of agricultural products.

When deciding whether to issue cash for the purposes specified in the check, banks may request the necessary documents from the enterprises they serve.

Enterprises do not have the right to accumulate cash in their cash registers in excess of established limits for future expenses, including wages.

8. The issuance of money from the proceeds of some enterprises that have constant cash receipts for the needs of others is allowed in remote areas where there are no banks, on the basis of an agreement between enterprises in agreement with the banks servicing these enterprises.

9. Enterprises have the right to keep cash in their cash registers, in excess of the established limits, only for wages, payment of social insurance benefits and scholarships for no more than 3 working days (for enterprises located in the Far North and equivalent areas - up to 5 days), including the day you receive money from the bank.

10. Cash issuance on account is made from the cash registers of enterprises.

If enterprises temporarily do not have a cash register, it is permitted, in agreement with the bank, to issue checks to cashiers of enterprises or persons replacing them, in agreement with the bank, to receive cash directly from the bank’s cash desk.

11. Enterprises issue cash on account for business and operating expenses, as well as for the expenses of expeditions, geological exploration parties, authorized enterprises and organizations, individual divisions of economic organizations, including branches that are not on an independent balance sheet and are located outside the area of ​​​​operation organizations in amounts and for periods determined by the heads of enterprises.

The issuance of cash on account for expenses associated with business trips is made within the limits of the amounts due to business travelers for these purposes.

Persons who received cash on account are obliged, no later than 3 working days after the expiration of the period for which they were issued, or from the day of their return from a business trip, to submit a report on the amounts spent to the accounting department of the enterprise and make a final payment for them.

The issuance of cash on account is subject to the full report of the specific accountable person on the advance previously issued to him.

The transfer of cash issued on account by one person to another is prohibited.

12. Cash transactions are formalized using standard interdepartmental forms of primary accounting documentation for enterprises and organizations, which are approved by the State Statistics Committee of the Russian Federation in agreement with the Central Bank of the Russian Federation and the Ministry of Finance of the Russian Federation.

13. When accepting banknotes and coins for payments, cashiers of enterprises must be guided by the Signs and rules for determining the paymentability of banknotes (banknotes) and coins of the Bank of Russia established by the Central Bank of the Russian Federation (Appendix No. 1).

Cash is accepted by cash registers of enterprises according to cash receipt orders signed by the chief accountant or a person authorized to do so by written order of the head of the enterprise.

About the receipt of money, a receipt is issued for the cash receipt order, signed by the chief accountant or a person authorized to do so, and the cashier, certified by the seal (stamp) of the cashier or the imprint of the cash register.

14. Cash issuance from the cash registers of enterprises is carried out according to cash outflow orders or properly executed other documents (pay slips (settlement and payment), applications for the issuance of money, accounts and others) with the imposition of a stamp on these documents with the details of the outgoing cash order. Documents for the issuance of money must be signed by the manager, chief accountant of the enterprise or persons authorized to do so.

In cases where the documents, statements, invoices, and others attached to cash receipts are accompanied by the permission of the head of the enterprise, his signature on cash receipts is not required.

Procurement organizations can issue cash to deliverers of agricultural products and raw materials, followed by drawing up at the end of the working day a general expenditure cash order for all amounts issued during the day on procurement receipts.

In centralized accounting departments, one is drawn up for the total amount of wages paid, the date and number of which are affixed to each payroll (payroll) statement.

15. When issuing money under an expense cash order or a document replacing it to an individual, the cashier requires the presentation of a document (passport or other document) identifying the recipient, writes down the name and number of the document, by whom and when it was issued, and selects the recipient’s receipt. If a document replacing an expense cash order is drawn up for the issuance of money to several persons, then the recipients also present the specified documents proving their identity and sign in the appropriate column of the payment documents. However, in the latter case, the data on the identity document is not recorded on the monetary document replacing the cash debit order.

At an enterprise, money can be issued using a certificate issued by this enterprise, if it contains a photograph and personal signature of the owner.

A receipt for receipt of money can only be made by the recipient personally in ink or with a ballpoint pen indicating the amount received: rubles in words, kopecks in numbers. When receiving money according to a payroll (settlement and payment) statement, the amount in words is not indicated.

16. The issuance of money to persons who are not on the payroll of the enterprise is carried out according to cash receipts issued separately for each person, or according to a separate statement based on concluded agreements.

The issuance of money to persons involved in agricultural and loading and unloading work, as well as to eliminate the consequences of natural disasters, can be carried out according to a statement. The statements are compiled separately for each organization whose employees were sent to the specified work, and are certified, in addition to the signature of the head and chief accountant of the enterprise - the organizer of the work, with the signature of the authorized representative of the relevant organization.

The cashier issues money only to the person indicated in the cash receipt order or a document replacing it. If the issuance of money is made by power of attorney, executed in the prescribed manner, in the text of the order after the last name, first name and patronymic of the recipient of the money, the accounting department indicates the last name, first name and patronymic of the person entrusted with receiving the money. If money is issued according to a statement, before the receipt of money, the cashier writes the following inscription: “By power of attorney.” The issuance of money by power of attorney is carried out in accordance with the requirements provided for in paragraph 15. The power of attorney remains in the documents of the day, as an attachment to the cash order or statement.”

Note.

A power of attorney is considered “drawn out in the prescribed manner” if it is properly executed in the presence of a notary; It is permissible to use a power of attorney completed in simple written form, but if it contains an administrative inscription (visa) and the signature of the head of the organization (fund manager).

"17. Payment of labor, payment of social insurance benefits and scholarships is carried out by the cashier according to payroll (settlement and payment) statements without drawing up a cash receipt for each recipient.

On the title page of the payment (settlement and payment) statement, an authorization inscription on the issuance of money is made, signed by the head and chief accountant of the enterprise or persons authorized to do so.

In a similar manner, one-time issuances of money for wages (when going on vacation, illness, etc.), as well as the issuance of deposited amounts and money on account for expenses associated with business trips, to several persons can be formalized.

One-time payments of money for wages to individuals are made, as a rule, using cash receipts.

18. Upon expiration of the deadlines for remuneration, payment of social insurance benefits and scholarships established in paragraph 9, the cashier must:

a) in the payment (settlement and payment) statement against the names of the persons to whom the specified payments have not been made, put a stamp or make a handwritten note: “Deposited”;

b) draw up a register of deposited amounts;

c) at the end of the payroll (settlement and payment) statement, make an inscription about the amounts actually paid and subject to deposit, check them with the total total on the payroll and seal the inscription with your signature. If the money was issued not by the cashier, but by another person, then an additional inscription is made on the statement: “I issued the money according to the statement (signature).” The issuance of money by the cashier and the distributor on the same sheet is prohibited;

d) record the amount actually paid in the cash book and put a stamp on the statement: “Cash expenditure order No.____.”

The accounting department checks the marks made by the cashier in the payment (settlement and payment) statements and calculates the amounts issued and deposited on them.

The deposited amounts are handed over to the bank, and one general cash order is drawn up for the deposited amounts.

19. Incoming cash orders and receipts for them, as well as outgoing cash orders and documents replacing them must be filled out by the accounting department clearly and clearly in ink, a ballpoint pen, or written out on a machine (writing, computing). No erasures, erasures or corrections are permitted in these documents.

Incoming and outgoing cash orders indicate the basis for their preparation and list the documents attached to them.

The issuance of cash receipts and debit orders or documents replacing them in the hands of persons depositing or receiving money is prohibited.

Acceptance and issuance of money under cash orders can only be carried out on the day they are drawn up.

20. When receiving cash receipts and debit orders or documents replacing them, the cashier is obliged to check:

a) the presence and authenticity of the signature of the chief accountant on the documents, and the authorization inscription (signature) of the head of the enterprise or persons authorized to do so on the cash receipt order or a document replacing it;

b) the correctness of the documents;

c) the presence of the applications listed in the documents.

If one of these requirements is not met, the cashier returns the documents to the accounting department for proper processing. Receipt and expense cash orders or documents replacing them are immediately signed by the cashier after receiving or issuing money on them, and the documents attached to them are canceled with a stamp or the inscription “Paid” indicating the date (day, month, year).

21. Receipt and expense cash orders or documents replacing them are registered by the accounting department in the register of receipt and expense cash documents before being transferred to the cash desk. Expense cash orders issued on payment (settlement and payment) statements for wages and other payments equivalent to it are registered after their issuance.

Registration of incoming and outgoing cash documents can be carried out using computer technology. At the same time, in the machine diagram “Insert sheet of the journal for registering incoming and outgoing cash orders” compiled for the corresponding day, the formation of data is also ensured for accounting for the flow of funds for their intended purpose.

22. All receipts and withdrawals of cash by an enterprise are recorded in the cash book.

23. Each enterprise maintains only one cash book, which must be numbered, laced and sealed with a wax or mastic seal. The number of sheets in the cash book is certified by the signatures of the manager and chief accountant of the enterprise.

When sealing a book with a mastic seal, glue based on liquid glass (“Silicate”, “Clerical”, “Office”, “Liquid Glass”), tissue paper, and stamp ink are used. The paper with the seal imprint is coated with glue on both sides; after the book is sealed, another layer of glue is applied.

Entries in the cash book are made in 2 copies using carbon paper using ink or a ballpoint pen. The second copies of the sheets must be tear-off and serve as the cashier’s report. The first copies of sheets remain in the cash book. The first and second copies of sheets are numbered with the same numbers.

Erasures and unspecified corrections in the cash book are not permitted. The corrections made are certified by the signatures of the cashier, as well as the chief accountant of the enterprise or the person replacing him.

24. Entries in the cash book are made by the cashier immediately after receiving or issuing money for each order or other document replacing it. Every day at the end of the working day, the cashier calculates the results of transactions for the day, displays the balance of money in the cash register for the next date and transfers to the accounting department as a cashier’s report a second tear-off sheet (a copy of the entries in the cash book for the day) with receipts and expenses cash documents against receipt in cash book.

25. At enterprises, provided that the complete safety of cash documents is ensured, the cash book can be maintained in an automated way, in which its sheets are formed in the form of a machine diagram “Insert sheet of the cash book.” At the same time, the “Cashier’s Report” machinegram is generated. Both of these machinograms must be drawn up by the beginning of the next working day, have the same content and include all the details provided for in the cash book form.

The numbering of the cash book sheets in these machine diagrams is carried out automatically in ascending order from the beginning of the year.

In the machineogram “Inset sheet of the cash book”, the last for each month should automatically print the total number of sheets of the cash book for each month, and in the last for the calendar year - the total number of sheets of the cash book for the year.

The cashier, after receiving the machinograms “Insert sheet of the cash book” and “Cashier’s report”, is obliged to check the correctness of the specified documents, sign them and transfer the cashier’s report along with incoming and outgoing cash documents to the accounting department against a receipt in the insert sheet of the cash book.

In order to ensure safety and ease of use, the cash book insert sheets are stored by the cashier separately for each month for a year. At the end of the calendar year (or as necessary), the cash book insert sheets are bound in chronological order. The total number of sheets for the year is certified by the signatures of the head and chief accountant of the enterprise and the book is sealed.

26. Control over the correct maintenance of the cash book is assigned to the chief accountant of the enterprise.

27. The issuance of money from the cash register, which is not confirmed by the recipient’s receipt in the cash receipt order or other document replacing it, is not accepted to justify the balance of cash in the cash register. This amount is considered a shortage and is collected from the cashier. Cash that is not confirmed by cash receipts is considered cash surplus and is credited to the income of the enterprise.

28. The chief (senior) cashier, before the start of the working day, gives to other cashiers in advance the amount of cash necessary for expense transactions against a receipt in the book of accounting for money accepted and issued by the cashier.

At the end of the working day, cashiers are required to report to the chief (senior) cashier on the advance received and the money accepted according to receipt documents, and hand over the balance of cash and cash documents on transactions performed to the (chief) senior cashier against a receipt in the accounting book accepted and issued by the cashier money.

For advances received for wages and stipends, the cashier is obliged to report within the period specified in the payroll for their payment. Before the expiration of this period, cashiers are required to daily hand over to the cash desk the balance of cash not issued according to pay slips. This money is handed over in bags, packages and other packaging sealed by cashiers to the chief (senior) cashier against a receipt indicating the declared amount.

29. In accordance with paragraph 3, heads of enterprises are obliged to equip a cash register (an isolated room intended for receiving, issuing and temporary storage of cash) and ensure the safety of money in the cash register premises, as well as when delivering it from a bank institution and depositing it in the bank. In cases where, through the fault of enterprise managers, the necessary conditions were not created to ensure the safety of funds during their storage and transportation, they bear responsibility in accordance with the procedure established by law.

The cash register premises must be isolated, and the doors to the cash register must be locked from the inside during transactions. Access to the cash desk premises by persons not related to its work is prohibited.

Unified requirements for technical strengthening and alarm equipment for cash register premises of enterprises are given in Appendix No. 3.

Cash registers of enterprises can be insured in accordance with current legislation.

30. All cash and securities at enterprises are stored, as a rule, in fireproof metal cabinets, and in some cases - in combined and ordinary metal cabinets, which at the end of the working day are locked with a key and sealed with a cashier's seal. Keys to metal cabinets and seals are kept by cashiers, who are prohibited from leaving them in designated places, transferring them to unauthorized persons, or making unaccounted for duplicates.

Accounted duplicates of keys in bags, boxes, etc., sealed by cashiers, are kept by the managers of the enterprises. At least once a quarter, they are checked by a commission appointed by the head of the enterprise, the results of which are recorded in a report.

If the key is lost, the head of the enterprise reports the incident to the internal affairs authorities and takes measures to immediately replace the lock of the metal cabinet.

Storing cash and other valuables that do not belong to the enterprise in the cash register is prohibited.

31. Before opening the cash register premises and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window bars and seals, and make sure that the security alarm is in working order.

In case of damage or removal of the seal, breakage of locks, doors or bars, the cashier is obliged to immediately report this to the head of the enterprise, who reports the incident to the internal affairs bodies and takes measures to protect the cash register until their employees arrive.

In this case, the manager, or persons replacing them, as well as the cashier of the enterprise, after receiving permission from the internal affairs bodies, check the availability of funds and other valuables stored in the cash register. This check must be completed before cash transactions begin.

An act in 4 copies is drawn up on the results of the inspection, which is signed by all persons participating in the inspection. The first copy of the act is transferred to the internal affairs bodies, the second is sent to the insurance company, the third is sent to a higher organization (if there is one), and the fourth remains with the enterprise.

32. After issuing an order (decision, resolution) on the appointment of a cashier to work, the head of the enterprise is obliged, against receipt, to familiarize him with the Procedure for conducting cash transactions in the Russian Federation, after which an agreement on full financial responsibility is concluded with the cashier.”

Note.

The standard form of an agreement on full individual financial liability was approved by Resolution of the Ministry of Labor of the Russian Federation of December 31, 2002 No. 85 “On approval of lists of positions and work replaced or performed by employees with whom the employer can enter into written agreements on full individual or collective (team) financial liability , as well as standard forms of agreements on full financial liability.”

"33. The cashier, in accordance with the current legislation on the material liability of workers and employees, bears full financial responsibility for the safety of all valuables accepted by him and for damage caused to the enterprise both as a result of intentional actions and as a result of a negligent or dishonest attitude towards his duties.

34. The cashier is prohibited from entrusting the work assigned to him to other persons.

35. In enterprises that have one cashier, if it is necessary to temporarily replace him, the duties of a cashier are assigned to another employee by written order of the head of the enterprise (decision, resolution). The contract provided for in paragraph 32 is concluded with this employee.

In the event of a cashier suddenly leaving work (illness, etc.), the valuables under his account are immediately recalculated by another cashier, to whom they are transferred, in the presence of the head and chief accountant of the enterprise or in the presence of a commission of persons appointed by the head of the enterprise. An act signed by the indicated persons is drawn up on the results of the recalculation and transfer of valuables.

36. In enterprises that have a large number of divisions or are serviced by centralized accounting departments, wages, payments of social insurance benefits, scholarships can be made by written order of the head of the enterprise (decision, resolution) by persons other than cashiers with whom the agreement provided for in paragraph 32, and are subject to all rights and obligations established by this Procedure for cashiers.

In small enterprises that do not have a cashier on staff, the latter’s duties can be performed by the chief accountant or another employee on the written order of the head of the enterprise, subject to the conclusion of an agreement with him as provided for in paragraph 32.

37. Within the time limits established by the head of the enterprise, as well as when cashiers change, each enterprise carries out a sudden audit of the cash register with a complete page-by-sheet recalculation of cash and checking of other valuables in the cash register. The cash balance in the cash register is verified with the accounting data in the cash book. To carry out an audit of the cash register, a commission is appointed by order of the head of the enterprise, which draws up an act. If the audit detects a shortage or surplus of valuables in the cash register, the act indicates their amount and the circumstances of their occurrence.

An approximate form of an audit report on the availability of funds is given in Appendix No. 4.

In the conditions of automated cash book maintenance, the correct operation of the software for processing cash documents must be checked.

38. The founders of enterprises, higher organizations (if any), as well as auditors (audit firms), in accordance with concluded agreements, when carrying out documentary audits and inspections at enterprises, audit the cash register and check compliance with cash discipline. In this case, special attention should be paid to the issue of ensuring the safety of money and valuables.

39. Responsibility for compliance with the Procedure for conducting cash transactions rests with the heads of enterprises, chief accountants and cashiers.

40. Persons guilty of repeated violations of cash discipline are held accountable in accordance with the legislation of the Russian Federation.

41. Banks systematically check compliance by enterprises with the requirements of the Procedure for conducting cash transactions.

Checks of the procedure for conducting cash transactions in budgetary organizations are carried out by the relevant financial authorities.

42. Internal affairs bodies, within their competence, check the technical strength of cash registers and cash points, ensuring conditions for the safety of money and valuables at enterprises.

43. Suggestions and recommendations for eliminating deficiencies identified during cash discipline checks, as well as the causes and conditions conducive to theft and abuse, are mandatory for enterprises to implement.

44. This Procedure for conducting cash transactions is applied by all enterprises on the territory of the Russian Federation, except for bank institutions, institutions and enterprises of the Federal Postal Administration under the Ministry of Communications of the Russian Federation, as well as enterprises and organizations that are not subject to the RSFSR Law “On Enterprises and Entrepreneurial Business”. activities."

Unified forms of primary accounting documentation for recording cash transactions, intended for legal entities of all forms of ownership (except for credit institutions providing cash services to individuals and legal entities) were approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 “On approval of unified forms of primary accounting documentation for accounting of cash transactions, for accounting of inventory results":

No. KO-1 “Cash receipt order”,

No. KO-2 “Cash expenditure order”,

No. KO-3 “Journal of registration of incoming and outgoing cash documents”,

No. KO-4 “Cash Book”,

No. KO-5 “Book of accounting of funds accepted and issued by the cashier.”

A cash receipt order (form No. KO-1) is used to register the receipt of cash at the organization's cash desk both in the conditions of manual data processing methods and when processing information using computer technology.

A receipt for a cash receipt order, drawn up in accordance with the requirements of paragraphs 13 and 19 of the Procedure for Conducting Cash Operations in the Russian Federation, is registered in the register of receipts and expenditures cash documents (Form No. KO-3) and handed over to the person who deposited the money, and remains in the cash register.

The cash receipt order and the receipt for it indicate:

on the line “Base” - the content of the business transaction;

on the line “Including” - the amount of VAT (recorded in numbers, and if products, works, services are not taxed, the entry “excluding tax (VAT)” is made);

on the line “Appendix” - the attached primary and other documents are listed, indicating their numbers and dates of preparation;

in the column “Loan, structural unit code” the code of the structural unit to which the funds are allocated is indicated.

The cashier, having received a receipt order or a document replacing it from the accounting department, is obliged to check it, guided by the requirements of paragraph 20 of the Procedure for conducting cash transactions in the Russian Federation.

Receipt of cash at the cash desk is accompanied by the issuance of a receipt of a cash receipt order

In the event that money is received at the cash desk for goods sold, work performed or service provided, organizations and individual entrepreneurs for whom the federal law requires the use of cash register equipment (CCT) when making cash payments and (or) using payment cards are obliged issue to the buyer (client) a cash receipt printed on the cash register (paragraphs 1 and 4 of Article 5 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards "(hereinafter referred to as Law No. 54-FZ).

An expense cash order (form No. KO-2) is used to issue cash from the organization’s cash desk both in the context of conventional data processing methods and when processing information using computer technology. An expense cash order is drawn up taking into account the requirements of paragraphs 14 - 16, paragraph 4, paragraph 17, paragraph 19 of the Procedure for conducting cash transactions in the Russian Federation and is registered in the journal of registration of incoming and outgoing cash documents (form No. KO-3).

In cases where the documents (applications, invoices, etc.) attached to the cash vouchers have the authorization inscription (visa) of the head of the organization, his signature on the cash vouchers is not required.

In the cash receipt order, the contents of the business transaction are indicated in the “Base” line, and the attached primary and other documents are listed in the “Appendix” line, indicating their numbers and dates of preparation.

When receiving an expense order or a document replacing it from the accounting department, the cashier must be guided by the instructions of paragraph 20 of the Procedure for conducting cash transactions in the Russian Federation.

You can find out more about questions regarding primary documents in the book by the authors of BKR-INTERCOM-AUDIT JSC “Primary Documents”.

As a general rule, registration in the journal Form No. KO-3 of incoming and outgoing cash orders or documents replacing them (payment or settlement - pay slips, applications for the issuance of money, invoices, etc.) is carried out by the accounting department before transferring them to the cash desk.

Registration of a cash receipt order or a document replacing it, as a general rule, is carried out before transferring it to the cash desk. And only “expenditure cash orders issued on payment (settlement and payment) statements for wages and other equivalent payments is registered after their issuance" (see paragraph 21 of the Procedure for conducting cash transactions in the Russian Federation).

Cash book No. KO-4 is used to record receipts and withdrawals of cash from the organization at the cash desk. The cash book must be prepared taking into account the requirements of paragraph 23 of the Procedure for conducting cash transactions in the Russian Federation.

Each sheet of the cash book consists of 2 equal parts: one of them (with a horizontal line) is filled out by the cashier as the first copy, the second (without horizontal lines) is filled out by the cashier as the second copy from the front and back through carbon paper with ink or a ballpoint pen. The first and second copies of sheets are numbered with the same numbers. The first copies of sheets remain in the cash book. The second copies of the sheets must be tear-off, they serve as the cashier’s report and are not torn off until the end of operations for the day.

Records of cash transactions begin on the front side of the continuous part of the sheet after the line “Balance at the beginning of the day.”

First, the sheet is folded along the cut line, placing the tear-off part of the sheet under the part of the sheet that remains in the book. To keep records after the “Transfer”, the tear-off part of the sheet is placed on the front side of the continuous part of the sheet and records are continued along the horizontal rulers of the reverse side of the continuous part of the sheet.

On the procedure for maintaining a cash book, also see paragraphs 24 and 25 of the Procedure for maintaining cash transactions in the Russian Federation.

Control over the correct maintenance of the cash book is carried out by the chief accountant of the organization.

The accounting book for funds accepted and issued by the cashier (Form No. KO-5) is used to account for money issued by the cashier from the organization’s cash desk to other cashiers or an authorized person (distributor), as well as to account for the return of cash and cash documents for transactions performed.

In accordance with the Regulations on maintaining accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n “On approval of the regulations on maintaining accounting and financial reporting in the Russian Federation” - to ensure the reliability of accounting and accounting statements, organizations must make an inventory of property and liabilities, during which their presence is checked and documented, and their condition is determined.

For information on the procedure for auditing the cash register and monitoring compliance with cash discipline, see section 4 of the Procedure for conducting cash transactions in the Russian Federation.

Cash can be issued from the cash register not only on the basis of an expenditure cash order, but also on the basis of a payment or payroll statement.

These statements are drawn up when issuing salaries to employees of the organization.

In this case, the organization decides independently which forms of statements to use:

settlement and payment;

calculated;

payment

Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for labor accounting and payment” approved standard forms:

for the payroll form No. T-49,

for the payroll form No. T-51,

for the payroll form No. T-53.

After the expiration of the period established in the organization for the payment of wages and other payments, the cashier is obliged to indicate at the end of the payroll the total paid and deposited (payable, but not paid, but accepted for storage on demand) amounts, reconcile with the total, and sign the statement and record the amount actually paid in the cash book. The statement must be signed by the cashier, chief accountant and head of the organization. An expense cash order is issued for the total amount that will be paid according to the statement. The number of the cash receipt order and the date of preparation are indicated in the statement. The deposited amounts deposited with the bank constitute one general cash disbursement order.

Pay slips are registered in a special journal (form No. T-53a). Salary statements are kept in the organization for 75 years. The journal is created for one calendar year and is stored in the organization for 5 years.

For general provisions on the cash balance limit in the cash register, see Section 1 of the Procedure for conducting cash transactions in the Russian Federation.

The procedure for establishing a limit on the availability of money at the organization's cash desk, as well as the procedure and timing for depositing cash at banking institutions for subsequent crediting to the accounts of these organizations, are defined in the Regulations on the rules for organizing cash circulation on the territory of the Russian Federation dated January 5, 1998 No. 14-P (approved by the Board of Directors of the Bank of Russia on December 19, 1997, minutes No. 47).

Organizations, regardless of their organizational and legal form, must store available funds in bank institutions in appropriate accounts on contractual terms.

Cash received at the cash desks of organizations must be handed over to banking institutions for subsequent crediting to the accounts of these organizations.

Cash is handed over by organizations to the cash desks of bank institutions directly or through joint cash desks at organizations, as well as using the services of federal postal organizations for transfer to the appropriate accounts in bank institutions. Cash can be handed over by organizations on contractual terms through the collection services of banking institutions or specialized collection services licensed by the Bank of Russia to carry out relevant operations for the collection of cash and other valuables.

The procedure and terms for depositing cash are established by bank service institutions for each organization in agreement with their managers based on the need to accelerate the turnover of money and timely receipt of it at the cash desks during the working days of bank institutions.

In this case, the following can be installed deadlines for organizations to deposit cash:

For organizations located in localities where there are banking institutions or federal postal organizations - daily on the day cash is received at the organizations' cash desks;

For organizations that, due to the specifics of their activities and operating hours, as well as in the absence of evening collection or the evening cash desk of a bank institution, cannot hand over cash to bank institutions or federal postal organizations every day at the end of the working day - the next day;

For organizations located in a populated area where there are no banks or federal postal organizations, as well as those located at a remote distance from them - once every few days.

Cash accepted from individuals for the payment of taxes, insurance and other fees is handed over by the administrations and collectors of these payments directly to bank institutions or by transfer through federal postal organizations.

Cash desks of organizations may store cash within the limits established by the banking institutions that serve them in agreement with the heads of these organizations.

The cash balance limit in the cash register is established annually by banking institutions for all organizations, regardless of their organizational and legal form and field of activity, that have a cash register and carry out cash payments.

To establish a limit on the cash balance in the cash register, the organization submits to the bank institution that provides its cash settlement services a calculation in the established form - “Calculation for establishing a cash balance limit for the enterprise and issuing permission to spend cash from the proceeds received at its cash desk.”

For an organization that includes divisions that do not have an independent balance sheet and accounts in banking institutions, a single cash balance limit is established taking into account these structural divisions. The cash balance limit for structural units is communicated by order of the head of the organization.

For representative offices, branches and other separate divisions of an organization located outside its location, forming a separate balance sheet and having accounts in bank institutions, the limit on the cash balance in the cash register is established by the servicing institutions of banks at the place of opening the corresponding accounts of the structural divisions.

If an organization has several accounts in various banking institutions, the organization, at its discretion, applies to one of the banking service institutions with the expectation of establishing a limit on the cash balance in the cash register. After establishing a cash balance limit in one of the bank institutions, the organization sends a notification about the cash balance limit determined for it to other bank institutions in which its corresponding accounts are opened. When checking this organization, banking institutions are guided by this limit on the cash balance in the cash register.

For an organization that has not submitted a calculation for establishing a limit on the cash balance in the cash register to any of the bank's servicing institutions, the cash balance limit is considered zero, and the cash not handed over to banking institutions is considered above the limit, which entails negative consequences - bringing to administrative responsibility for Article 15.1 of the Code of Administrative Offenses of the Russian Federation.

The cash balance limit is determined based on the volume of cash turnover of the organization, taking into account the peculiarities of its mode of operation, the procedure and timing of depositing cash at banking institutions, ensuring safety and reducing counter transportation of valuables.

In this case, the cash balance limit can be set:

In the amounts necessary to ensure the normal operation of organizations from the morning of the next day;

Within the limits of average daily cash revenue;

Depending on the established deadlines and the amount of monetary proceeds;

Within the limits of the average daily cash expenditure (except for wages, social benefits and scholarships).

The cash balance limits established by the bank establishment are communicated in writing to each organization.

The cash balance limit can be revised during the year in the prescribed manner at the justified request of the organization (in case of changes in the volume of cash turnover, conditions for the delivery of proceeds, etc.), as well as in accordance with the bank account agreement.

The organization is obliged to hand over to banking institutions all cash in excess of the established limits on the balance of cash in the cash register.

For exceptional cases when an organization has the right to keep cash in excess of established limits at the cash desk, see the provision of paragraph 9 of the Procedure for Conducting Cash Operations in the Russian Federation.

The decision on how an organization spends the cash proceeds received at its cash desk if it has several accounts in various banking institutions is made in a manner similar to establishing a limit on the cash balance in the cash desk of such an organization.

Organizations have the right to receive cash from bank institutions in which appropriate accounts are opened for the purposes established by federal laws, other legal acts in force on the territory of the Russian Federation, and regulations of the Central Bank of the Russian Federation.

The issuance of cash to the organization for wages and social payments, scholarships is carried out within the time limits agreed upon with the banking institutions.

The issuance of cash for settlements with dismissed employees and those going on vacation, as well as in cases provided for by federal laws and other legal acts in force in the Russian Federation, is carried out regardless of the deadlines for payment of wages established for the organization.

The founders of organizations, superior organizations (if any), as well as auditors (audit firms), in accordance with concluded agreements, when carrying out documentary audits and checks in organizations, have the right to audit the cash register and check compliance with cash discipline.

Banks, at their discretion, have the right to check compliance with the requirements of the Procedure for Conducting Cash Transactions in the Russian Federation in the serviced organization.

Inspections of cash transactions in budgetary organizations are carried out by the relevant financial authorities.

Internal affairs bodies, within their competence, have the right to check the technical strength of cash registers and cash points, ensuring conditions for the safety of money and valuables in organizations.

Note.

Recommendations of the Ministry of Internal Affairs of the Russian Federation on ensuring the safety of funds during their transportation, as well as the Unified requirements of the Ministry of Internal Affairs of the Russian Federation for the technical strengthening and alarm equipment of cash register premises (Appendices No. 2 and No. 3 to the Procedure for conducting cash transactions in the Russian Federation.

Instructions from regulatory authorities with proposals and recommendations for eliminating deficiencies (violations) identified during checks of cash discipline, as well as the causes and conditions conducive to theft and abuse, are mandatory for all organizations.

This account is intended to summarize information about the amounts of shortages of material assets identified in the process of their procurement, storage and sale, regardless of whether they are subject to attribution to the accounts of production costs or the perpetrators.

If a shortage occurs in an organization due to a natural disaster, then in this case the amount of the shortage is charged to account 99 “Profits and losses” as losses for the reporting year (uncompensated losses from natural disasters).

Debit account 50 “Cash” Credit account 91-1 “Other income”.

In more detail with questions regarding the implementation of cash payments without the use of cash registers and the use of cash register systems when making cash payments , You can read the book by the authors of BKR INTERCOM-AUDIT JSC “Cash operations. Cash register equipment."

The cash register is farmed out to the company (Instruction dated March 11, 2013 No. 3210-U). For example, he must determine where and how to equip the cash register, how to store documents, and approve the procedure and timing of cash audits. Even more rules are set by the head of the company that has separate divisions.

Each decision of the manager can be a separate order. But it is more convenient to draw up a single document - a regulation on the conduct of cash transactions. And it will contain, if not all, then most of the important additions to the official cash order.

Moreover, formulate your rules in such a way that it is easy to implement them, but this does not come to the detriment of the organization. Our article will help you not to miss the main thing when preparing such a document. A ready-made sample of a regulation on conducting cash transactions is presented below.

The most important information to include in the statement

The regulations do not need to duplicate the requirements from Directive No. 3210-U. It is enough to make a link to this document. ( 1 ) It is necessary to describe in detail only those points that are not clearly formulated, as well as points the settlement of which the Bank of Russia directly entrusts to the head of the company.

Where and what kind of cash desk in the company (2). The director of the company himself determines what the place in the company should be for conducting cash transactions, that is, the cash desk (clause 2 of Directive No. 3210-U). You can provide that it has a barred window through which the cashier issues and receives money. And the safe in which they are stored is firmly attached to the floor. But if the director considers such precautions unnecessary, then the regulations can only name the place where the cashier works. For example, an accounting room or office No. 4 (see sample regulations on cash transactions above).

Who is the cashier in the company (3). The manager needs to decide who in the organization conducts cash transactions, that is, works as a cashier (clause 4 of Directive No. 3210-U). This person can only be selected from among the company’s employees. For example, you cannot appoint an employee of a specialized organization to which the company has transferred accounting management as a cashier. But you can choose anyone from the employees.

So, if the company does not have a cashier position according to the staffing table, the director can appoint either a chief accountant or a secretary. The main thing for him is the official rights and responsibilities of a cashier and familiarize him with these rights and responsibilities.

There is no need to include the rights and responsibilities of the cashier in the regulations. And even more so call him full name. Otherwise, you will have to make amendments with each personnel change.

Suffice it to say, for example, that a cashier is an employee who holds this position in accordance with the staffing table and with whom an employment contract has been concluded. Or establish that the company’s cashier is a payroll accountant. Then the accountant’s job description (or employment contract with him) must include the rights and responsibilities of the cashier and have him sign that he has read it. If desired, the director can be a cashier himself.

If the company has several cashiers, then you need to choose which of them is the eldest. Typically, the position of senior cashier is also reflected in the staffing table. Then the regulations can be limited to the stipulation that cash transactions in the company are carried out by the senior cashier and the cashier.

Which company documents are electronic or paper (4). The new procedure allows you to draw up cash register documents by hand or on a computer, on paper or electronically (clause 4.7 of Directive No. 3210-U).

You can put all possible options into a position. But now it is unclear whether the organization has the right to draw up some documents on paper, and some electronically. In addition, paper documents (except receipts and consumables) can be corrected, but electronic ones cannot. Therefore, until official clarification appears, it is safer to do everything as before. That is, to provide in the regulations that the organization compiles receipts, consumables, cash books, statements, etc. in a computer program, and then prints them out and stores them in paper form.

Who prepares cash documents (5). The director must appoint someone in the company who is responsible for preparing cash documents, that is, receipts and consumables. In other words, it creates them in the program and prints them out.

In practice, this is most often done by the cashiers themselves before receiving or giving out money. Then in the situation it is necessary to say so. After all, another option is possible: he prints out the receipt (consumables), puts his signature on it, and then passes this document to the cashier (clause 5.1 of Directive No. 3210-U).

Where and for how long should documents be stored (6). The regulations must describe how the company organizes the storage of all cash register documents (clause 4.7 of Directive No. 3210-U). Firstly, talk about shelf life. This is five years (order of the Ministry of Culture of Russia dated August 25, 2010 No. 558). Secondly, about the storage location. Usually this is accounting. But you can provide, for example, that documents older than three years are transferred to the company’s archives. Thirdly, who is responsible for safety (the director himself, the chief accountant, the accountant).

How is a power of attorney for receiving or depositing cash certified (7). The regulations must state how the company certifies copies of powers of attorney by which the cashier issues cash from the cash register. Let us explain what we are talking about.

If a cashier gives money to someone by proxy (for example, an employee of a counterparty brought goods and takes cash payment for it), then this document must remain with the company. The cashier applies it to the consumables.

But it happens that a power of attorney is issued for a long time. Or it gives the employee the right to receive cash not from one, but from several different organizations. Then there is no need to take the original power of attorney from him. It is enough to make a copy. It will be with the cashier.

The regulations must provide for exactly how this copy is certified (clause 6.1 of Directive No. 3210-U). The simplest option is for the cashier to make a copy, date and sign it.

Thus, it can be established that only the cashier and the manager have the right to withdraw cash from the account. Or the chief accountant in case of a cashier's vacation. And he must transport them exclusively in a corporate car. Anything can happen on the subway and bus.

If the cash goes missing, both the company and the cashier will suffer. Usually with him about full material so that the full amount of damage can be recovered.

What to add to the regulations on separate divisions

A company that has separate divisions should devote a separate section of the regulations to them. Indeed, in this part, many issues also need to be resolved. Here are the most important ones.

Where does the department deposit cash (10). The new rules put an end to the issue of cash limits for separate divisions. The limit value of the cash balance must be set for each of them, and not just for and (clause 2 of Directive No. 3210-U). The exception is small businesses. They have the right not to set a limit either for themselves or for their additional offices.

The procedure for calculating the limit for a division depends on where it deposits cash: directly to the bank or to the cash desk of the head office. The option chosen for the additional office must be secured in position.

How to give the additional office an order regarding its limit (11). The head office must issue an order to each separate unit regarding the limit set for it. We are talking about both those divisions that deposit cash into the bank, and those additional offices that transfer their money to the cash desk of the head office (Ab. 6, clause 2 of Directive No. 3210-U). The procedure for transmitting this order must be fixed in the regulations.

The simplest option is for the department cashier to take the order regarding the cash balance limit and sign for it on a copy that remains at the head office. And the safest thing is to hand the order personally into the hands of the head of the department, who will himself be responsible for giving this document to his cashier.

When and how the department transfers its cash book to the company (12). The new cash order does not directly say that any division of the company must maintain its own cash book. But there is a rule: separate divisions transfer to the organization a copy of the cash book sheet (paragraph 7, clause 4.6 of Directive No. 3210-U).

For this reason, it is safer to have separate books in each additional office. And the regulations must say in what order a copy of the sheet will be transferred to the head office and how often. There is no need to submit the original sheet, and there are no requirements for making a copy in the new rules. This means that it can be established that the department cashier sends a copy of the sheet to the central office by email.

As for the deadline, there are no specific requirements in Directive No. 3210-U. The main thing here is to have time to transfer the entire book by the time of compilation. Therefore, the company has the right to state in the regulations that the sheets of the book are sent once a month, quarter or even year.

How to approve a position

The regulations on conducting cash transactions must be approved by the head of the company. Therefore, it is convenient to prepare this document as an appendix to the director’s order (see sample order below). Employees who directly work with the cash register - chief accountant, accountant, cashier - must be familiarized with the new provision.

But it is better to collect their signatures not on the manager’s order or on an appendix, but on a separate sheet (it can also be made an appendix to the order) or in a special free-form journal. Then, even with constant personnel movements, you will not need to reprint the order due to the fact that there is no longer enough space for the signatures of responsible employees.

In the order, mention that the director approved the new regulations on the conduct of cash transactions in connection with the entry into force of Bank of Russia Directive No. 3210-U dated March 11, 2013. And also say that the text of the regulation developed by the company is given in the appendix to the order.

In the process of regulating cash circulation, the Central Bank of the Russian Federation performs such a function as determining the procedure for conducting cash transactions.

To cash transactions include operations of legal entities in the process of their activities of receiving, storing and issuing cash in the Russian Federation.

In order to limit cash circulation, all legal entities, regardless of their organizational and legal form:

Important! Please keep in mind that:

• Each case is unique and individual.
• A thorough study of the issue does not always guarantee a positive outcome. It depends on many factors.

To get the most detailed advice on your issue, you just need to choose any of the options offered:

• are required to keep their funds in banking institutions;
• must make payments for their obligations with other organizations in a non-cash manner through banking institutions;
• may have cash in their cash desk within the limits established by banking institutions in agreement with the heads of the organizations;
• are obliged to hand over to the bank all cash in excess of the established limits of the cash balance in the cash desk in the manner and within the time limits agreed with the banking institutions;
• have to keep cash in their cash registers in excess of established limits only for wages, payment of social security benefits, scholarships, pensions and only for a period of no more than three working days, including the day of receipt of money from the bank.

In accordance with the restrictions on making payments in cash, the Central Bank of the Russian Federation has established a procedure for conducting cash transactions by enterprises, organizations, as well as credit institutions on the territory of the Russian Federation.

All cash received by enterprises, organizations and institutions, as well as cash issued by legal entities, must be documented. The main monetary documents in this case are incoming and outgoing cash orders, which are drawn up on the basis of primary documents (agreements, etc.).

The cash book reflects all transactions involving the receipt and expenditure of money for each operating day. Incoming and outgoing orders, as well as checks for receiving money from credit institutions, are signed by the recipient of the funds, who is the head of the enterprise, institution, organization or a person specially authorized by him.

Legal entities can keep cash only within the limit set by the bank servicing the legal entity. At the end of the working day, excess amounts of cash must be deposited at the bank. In the cash register of an enterprise, institution or organization, only the amount of money that is necessary to make urgent small payments the next day can remain within the limit. Exceptions to this rule are specifically stipulated in the relevant regulations of the Government of the Russian Federation or the Bank of Russia.

In order to ensure the safety of funds, the cash register premises must be appropriately equipped.

Responsibility for compliance with the rules for conducting cash transactions rests with the heads of enterprises, chief (senior) accountants, heads of financial services and cashiers.

Banks are obliged to systematically check compliance by enterprises with the current procedure for conducting cash transactions and, if violations are detected, take the necessary measures to eliminate them.

A special procedure for conducting cash transactions is provided for legal entities that accept cash from the public for goods sold, services provided and work performed, which allows for financial control over the legality of transactions, as well as the completeness and timeliness of tax payments.

Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards” established that cash settlements with the population for trade transactions or the provision of services are carried out by all enterprises (including individuals carrying out entrepreneurial activities without forming a legal entity, if they carry out trade operations or provide services), organizations, institutions, their branches and other separate divisions with the mandatory use of cash register equipment.

The listed legal entities, including individual entrepreneurs, are required to have registered cash register equipment in good condition, issue the buyer (client), along with the purchase (after the service has been provided), a check printed by the equipment confirming the fulfillment of the obligation to do so, and ensure unhindered access to these cars of tax officials.

Organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population, provided that they issue the appropriate strict reporting forms.