Cash transactions for IP. Is an individual entrepreneur required to keep a cash book?

Individual entrepreneurs, small businesses may not set a cash balance limit

The Russian tax portal conducts on the use of cash registers of a new type. Questions have already begun to arrive at the conference and we are preparing answers to them. I would especially like to highlight the topic of applying cash discipline for entrepreneurs in 2017.

As paragraph 2 of the Instructions of the Bank of Russia dated March 11, 2014 No. 3210-U (as amended on February 3, 2015) tells us “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses”, individual entrepreneurs, small business entities may not set a cash balance limit. In other words, entrepreneurs and small businesses have the right not to develop or approve a cash limit.

In connection with the introduction of new cash desks, the work of the cashier is facilitated. Now there is no need to make daily entries and keep a journal of the cashier-operator. This magazine is fading away.

There is no need to be afraid of losing a paper check (document), because there is an online check.

For an entrepreneur, the entire procedure for conducting cash transactions is described in the Instructions of the Bank of Russia dated March 11, 2014 No. 3210-U. Let's highlight the main points:

1) As I wrote above, there is no need to set a cash register limit;

2) It is possible not to issue outgoing and incoming cash orders. As noted in subparagraph 4.6 of paragraph 4 of the Instructions, if individual entrepreneurs, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity, the cash book may not be conducted.

But my advice is, if an individual entrepreneur has employees, they are paid a salary and funds are issued to the account, then it is better to write out expenditure and receipt cash orders (this will help prevent mistakes in the calculations). And if the IP does not have employees, and the funds go directly to the IP account, then there is no need to issue extra cash documents. And if an entrepreneur applies the simplified tax system, then he maintains a Book of Accounting for Income and Expenses, in which he reflects all incoming revenue and expenses. It is worth paying attention to the fact that if an entrepreneur took funds from the cash desk for personal needs, then these amounts should not be recorded in the UDiR Book, because they are not recognized as an expense.

How to properly spend cash proceeds for individual entrepreneurs?

The entrepreneur has the right to spend cash proceeds only for specific purposes. You cannot, for example, spend cash proceeds to pay for the rent of real estate; organization of gambling; operations with securities; issuance of loans. What if the individual entrepreneur has to pay the rent of the premises?

Let us turn to the Instructions of the Bank of Russia dated March 11, 2014 No. 3210-U, which clearly state that for such purposes, you must first withdraw the proceeds from the bank from your account, and only then spend it for certain purposes. You can use a bank card, which is issued to an individual.

New cash registers for entrepreneurs

In 2017, an individual entrepreneur is obliged to use online cash desks if he does not provide services to the public. For example, if an entrepreneur is on the simplified tax system and trades, then from July 1, 2017 he will use a new type of cash desk.

But if an individual entrepreneur sells alcohol, then regardless of the taxation system, he is obliged to apply new cash desks from March 31, 2017.

Since June 1, 2014, the Directive of the Central Bank of the Russian Federation dated March 11, 2014 N 3210-U "On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses" is in force. The previous order has been cancelled.

But before analyzing the provisions of the new Directive, let's remember what cash transactions are and what this new document is all about.

This document does NOT apply to the provisions on the use of cash registers (cash registers), does NOT apply to the procedure for accepting proceeds from individuals for goods, works and services.

Cash operations are understood as operations for the receipt and issuance of cash, carried out by the cash desks of organizations and individual entrepreneurs.

From whom can we accept money through the cash desk of an individual entrepreneur or organization?

1. From employees- unused balance of funds issued to employees under the report.
2. From sellers and cashiers- at the end of each working day, sellers and cashiers-operators (working at cash registers) hand over the proceeds to the cash desk of an individual entrepreneur or organization.
3. From the founders- Founders can contribute funds to the cash desk of an individual entrepreneur or organization as a contribution or under a loan agreement.
4. From legal entities- within the legally established limit for cash payments (100 thousand rubles), an individual entrepreneur or organization can accept full or partial payment for goods, work and services from another legal entity or other individual entrepreneur to the cash desk of the enterprise.

The rules for accepting money from individuals for goods, works and services are regulated by the Federal Law of May 22, 2003 N 54-FZ (as amended on November 25, 2013) "On the use of cash registers in cash settlements and (or) settlements using payment cards". Let me remind you that these operations do not belong to "Cash transactions" and cannot be carried out through the cash desk of an individual entrepreneur or organization.

To whom can we give money through the cash register?

1. Employees, consisting in the state - these are operations for the payment of wages and social benefits, operations for the issuance of money under the report (for example, for the purchase of fuel, stationery, etc.)
2. Persons working under civil law contracts(hereinafter - GPC) - remuneration for services rendered, work performed.
3. For individuals who are not in an employment relationship with an individual entrepreneur or organization - when buying fixed assets, materials, etc. from an individual.
4. For an individual entrepreneur- for personal expenses (more on this in another article).

Who can conduct cash transactions?

Cash transactions can only be carried out by employees of an individual entrepreneur or organization who are on staff or by the individual entrepreneur himself, the head of the organization (clause 4) The so-called "incoming accountant" working under a GPC agreement does not have the right to conduct cash transactions. He can draw up cash documents, but he cannot take and give out money from the cash register. This is due to the fact that the cashier is a position with financial responsibility. And only employees who have concluded employment contracts can hold positions and be financially responsible.

So, the organization and the individual entrepreneur have a choice - to appoint a cashier (several cashiers with a senior cashier at the head) or a manager, the entrepreneur imposes these duties on himself. And since there is a choice, then it must be fixed in the Accounting Policy and an administrative document (order) should be created, which imposes the duties of a cashier on one or more persons.

Individual entrepreneurs may not issue cash documents

This position is new and it is written in clause 4.1. This right applies to those individual entrepreneurs who keep tax records of income, income and expenses, other performance indicators in accordance with the chosen taxation system. In fact, any individual entrepreneur is obliged to keep tax records in one form or another. Therefore, this provision applies to all IP.

I want to immediately draw your attention to the word "CAN" - they may not draw up, but they may draw up ...

In this Directive there is paragraph 5, which reads:

Acceptance of cash by a legal entity, an individual entrepreneur, including from a person with whom an employment contract or a civil law contract has been concluded (hereinafter referred to as the employee), is carried out according to cash receipt orders 0310001.

Thus, paragraph 5 of the Directive of the Central Bank obliges all legal entities and individual entrepreneurs, when accepting cash at the cash desk from individuals - employees or from individuals with whom civil law contracts have been concluded, to issue a cash receipt order and issue the spine of this order to a person, who deposits money into the cashier.

There is also point 6:

The issuance of cash is carried out according to expenditure cash orders 0310002.
The issuance of cash for payment of wages, scholarships and other payments to employees is carried out according to expenditure cash orders 0310002, payrolls 0301009, payrolls 0301011.

And in these paragraphs there is no exception for IP!

What are cash documents? These are approved forms of cash receipts and debit orders - in fact, these are receipts of the party to which the funds were transferred.

Let's read again what is written above - to whom an individual entrepreneur can issue money and from whom he can receive this money. And let's visualize all these situations.

Here the seller at the end of the working day brought the proceeds to the cashier. Of course, he will demand from the cashier a document stating that he handed over this proceeds in such and such an amount. And the cashier is simply obliged to give him such a receipt - an incoming cash order.

Or the entrepreneur gave the employee money under the report - for the purchase of stationery, for example. Of course, he must take from the employee a receipt that the employee received the money - an expense cash warrant.

Or another legal entity paid to the cashier for goods and services. Of course, this operation simply needs to be issued by a cash receipt order!

So the conclusion is- if an individual entrepreneur conducts cash transactions with employees, other legal entities or individuals, then it is simply necessary to draw up cash documents!

Now let's look at another example - an individual entrepreneur does not have employees and does not pay in cash with other legal entities. He gives out money only to himself and receives money from himself. Is it necessary to draw up cash documents in this case?

Those individual entrepreneurs who use the simplified tax system or PSN maintain the Book of Income and Expenses on the basis of the Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n "On Approval of the Forms of the Book of Income and Expenses of Organizations and Individual Entrepreneurs Using the Simplified Taxation System, the Book of Accounting for Income of Individual Entrepreneurs applying the patent system of taxation, and the Procedures for filling them out"

So, according to the requirements of this document, all entries in KUDiR are reflected in chronological order based on primary documents. This means that a record of receiving money at the cash desk must be made precisely on the basis of the primary document - a cash receipt order. And the record of the issuance of money is based on the primary document - an expense order. No other primary documents are provided by the Instruction of the Central Bank of the Russian Federation. This means that all individual entrepreneurs who apply the simplified taxation system and the patent system will have to issue cash receipts and debit orders.

Therefore, only individual entrepreneurs who use UTII, do not have employees and do not combine UTII with other taxation regimes can really use the right not to draw up cash documents.

Individual entrepreneurs may not keep a cash book

This right is written in paragraph 4.6 of the Directive. Whether you keep a cash book or not - your choice must be fixed in the Accounting Policy.

So to keep or not to keep a cash book?

It's only your choice. Do it the way you feel most comfortable.

First, we are talking about the distribution of duties and responsibilities among employees. If there are a lot of operations, there are several cashiers working at the cash register, then most likely you have different employees who keep the cash book and KUDiR.

But there is a second nuance - if the cash book is not kept, and in KUDiR we do not record all cash flow operations (we reflect only income and expenses in it. For example, we do not reflect money issued under the report), then how will the entrepreneur himself control having cash in hand? How to check the cashier in the absence of a cash book - is all the money in place? How much should be left there? Indeed, in the absence of elementary accounting, it is simply impossible to manage a business! Of course, you can just write in a notebook or come up with another form of writing ... But why? There is a time-tested and convenient form.

Individual entrepreneurs have the right not to set a cash limit (clause 2)

This means that the individual entrepreneur is not obliged to transfer funds to the current account in excess of the established limit, as it was before. Any amount of money can be kept in the IP cash desk. This right can also be used by legal entities - small businesses.

However, before June 1, 2014, this limit should have been set for each individual entrepreneur and each organization. If you have chosen not to set a limit on the balance of cash on hand, then this choice must be reflected in the Accounting Policy. AND Necessarily it is necessary to cancel the old order to establish such a limit. If the previous orders are not canceled, then individual entrepreneurs and small businesses will be forced to maintain the previous order and the previous limits.

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Maintaining and accounting for the cash discipline of IP is regulated by the Regulation of the Bank of Russia No. 373-P dated 10/12/2011. This normative act establishes the rules for maintaining cash discipline for both organizations and individual entrepreneurs.

IP cash discipline - documentation

The cash discipline of the IP is drawn up by primary documents. There are standard forms for accounting for funds. They are approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 N 88. But an individual entrepreneur can also conduct cash discipline using his own forms that have mandatory details. This right comes from the Law "On Accounting" No. 402-FZ dated 06.12.2011.

Typically, the following documents are used to account for cash:

1. Incoming cash order - abbreviated as PKO (standard form No. KO - 1).
2. Expenditure cash order - abbreviated RKO (standard form No. KO - 2).
3. Journal of registration of PKO and RKO (standard form No. KO-3).
4. Cash book (standard form No. KO-4).
5. The book of accounting for funds received and issued by the cashier is used if there are a large number of departments with separate cash desks. Issued by the cashier of the central cash desk (standard form No. KO-5).

In addition, if there is a cash register, it is necessary to draw up a journal of the cashier-operator (form KM-4) and a certificate from the cashier-operator (form KM-6).

Cash discipline IP: step by step instructions for every day

Consider the algorithm for maintaining cash discipline of an IP using cash register.

1. We start with the opening of the cash register. The cashier at the cash register (cash register or simply "cash desk") takes an X-report at the beginning of the day. This is necessary in order to enter data on the availability and amount of funds at the beginning of the shift into the journal of the cashier-operator (KM-4).
2. During the day, the cashier punches checks when selling goods (sometimes they use cash registers when providing services). Performs the necessary operations for returns, cancellation of checks, etc.
3. At the end of the working day, it is necessary to close the cash register shift. To do this, remove the Z-report. After that, the cash balances at the cash desk are entered into the journal (KM-4) and the certificate of the cashier-operator is filled out in the form of KM-6.
4. The cash discipline of an individual entrepreneur assumes that when an entrepreneur takes the proceeds, he must issue an incoming cash order. This entry is entered in the cash book. Also, PKO is issued for any other deposit of funds: receipts from the bank, deposit of funds by the entrepreneur himself, etc.
5. The cash book reflects all receipts and expenditures of funds in chronological order. If an error is made during the execution of a cash document, it must be redone. Corrections are not allowed!
6. When cash is handed over to the bank in order to transfer it to the current account, an announcement is made for a cash contribution (form 0402001). The document consists of 3 parts: announcements, receipts and warrants. The receipt is attached to the RKO. The bank puts marks on the warrant, after which the document is filed with bank documents.
7. The expenditure of funds must also be reflected in the cash book and documented by cash registers and, in the case of payment of wages, statements.
8. After making all entries in the cash book, data is entered into KUDIR for the past day.

Cash discipline of IP without the use of cash registers:

1. At the request of the buyer, a BSO is issued - a strict reporting form. In other words, a sales receipt. It must contain the necessary details: number and date, full name. entrepreneur, his TIN and registration certificate number, the name of the outlet, the name of the product, its quantity, price and total amount, the signature of the seller.
2. For convenience, it is better to make entries in the cash book at the end of the working day, drawing up a general receipt order.
3. Based on the cash book data, enter the data in KUDIR.

Cash discipline IP on UTII

The cash discipline of IP on the "imputation" has, one might say, a simplified form.

Firstly, for UTII, the presence of a cash register is not necessary. It is enough to issue sales receipts at the request of the buyer. And the revenue is taken into account in total, making out one PKO.

Secondly, in the absence of cash registers, the entrepreneur saves himself from the need to draw up a huge number of cash documents. If there is a cash register, then it is necessary to issue a PKO for each punched check.

In any case, in the presence or absence of cash registers, it is necessary to keep a cash book and observe the cash limit.

Cash discipline IP on the simplified tax system

When providing services to the population on a simplified taxation system, an entrepreneur can still do without a cash register. But now, if services are provided to legal entities, or retail trade is carried out, one cannot do without KKM. The cash register must be registered with the tax office.

Otherwise, the management of the cash discipline of an individual entrepreneur on the simplified tax system does not despair of other taxation systems: the same registration of PKO and RKO and maintaining a cash book. The only thing is that the bank in which the entrepreneur’s current account is opened can periodically conduct inspections to identify violations in working with cash. That is, the correct design of the cash book and the orders filed into it.

How to calculate cash limit?

The cash limit is the amount of money that can be in the cash register at the end of the day. It is different for every entrepreneur. It can be determined by calculating according to the formula, which is given in the Appendix to the Regulation of the Bank of Russia dated October 12, 2011 No. 373-P.

The general formula for constantly operating entrepreneurs looks like this:

Limit \u003d (Revenue (for the billing period) / Billing period (number of working days) x the period of time between the days of delivery to the bank of proceeds (in working days)

It is important to remember that the proceeds must be handed over to the bank at least once every 7 days, and in the absence of a bank in the locality where the entrepreneur operates, at least once every 14 days.

Another formula for calculating the cash limit so that the cash discipline of the IP does not suffer is in the absence of revenue receipts at the cash desk.

Limit \u003d cash withdrawal (except for the amounts of payments to employees, for the billing period) / billing period (for which money was issued) x the period of time between the days of receipt of cash by check in the bank (except for those intended for payments to employees)

In this formula, when determining the settlement period, it must be taken into account that it cannot be more than 92 business days.

Outcome

The cash discipline of the IP consists in the timely and error-free accounting of the movement of cash using regulated workflow. All entrepreneurs are required to keep a cash book in accordance with the law, regardless of the taxation regime.

Cash discipline is a list of rules that regulate everything related to the movement and accounting of cash. Both small and medium-sized businesses and large commercial organizations should work according to these rules.

Any individual entrepreneur who conducts a cash transaction must comply with the current law of the Russian Federation. If he has revealed a violation of cash discipline, the state writes out penalties to the individual entrepreneur in the amounts established by law. This article discusses in detail the main points, which include various types of violations of the cash discipline of IP.

The Decree of the Central Bank of the Russian Federation No. 3210-U describes in detail the procedure for conducting a cash transaction of an IP in 2019. This document contains information about 2 categories of individual entrepreneurs - tax payers who can enjoy some benefits.

In 2018 and 2019, individual entrepreneurs can maintain a simplified cash order - without observing the cash limit.
In this case, an individual entrepreneur can store any amount of funds at the cash desk of his company. However, in this case, it is better to keep the company's money in banks.
In all other cases, the small business owner must exercise cash discipline.

The cash discipline of the IP, which is established for the period 2015-2019, makes it possible for the IP not to draw up statements of both expenditure (when it issues cash at the cash desk) and credit cash orders - when accepting cash in cash. Also, the decree of the Central Bank of the Russian Federation establishes the following - an individual entrepreneur has the right to refuse to maintain a cash book.

It should be borne in mind that the refusal to issue debit and credit cash orders complicates the control over the work of employees who receive money. In this case, there is no confirmation that the employee has received the money.

If the entrepreneur’s employees do not work under employment contracts, and the funds go to the individual entrepreneur directly, then refusing to maintain debit and credit cash orders is a logical decision.

Entrepreneurs have the right to confirm the amount of revenue with cash receipts issued to buyers.

Salary payments can be recorded in certain payrolls.

Description of violation of cash discipline

Termination of work of cash register equipment (CCT)

For such a violation of cash discipline - the termination of the operation of the CCP "in Article 14 of the Code of Administrative Offenses, the following penalties are prescribed:

• if the taxpayer holds a certain position in the company - 3–4000 rubles;
• if the payer is a legal entity - 30–40,000 rubles.

For example, in a hairdressing salon, an administrator was absent for several months, who was supposed to work on a cash register equipment (CCT). An employee of this organization did not knock out the check, and informed the visitor that these were not part of his job duties.

In this case, there was a violation of cash discipline, and the tax inspector issued fines for individual entrepreneurs in the amount of 30 thousand rubles. (Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

The court decided to satisfy the requirements of the tax authorities to our payer - the fine was recognized as legal and justified. The following was written in the court ruling: the fault of this enterprise was that it did not control the implementation by the employee of the organization of the rules on the use of cash registers.

A similar decision was made by the Presidium of the Supreme Arbitration Court of the Russian Federation in its resolution. In fact, he violated labor discipline, and not the whole company.

As a result, the judges made a positive decision in favor of the state, and not the taxpayer - they left the decision of the federal tax service on penalties in force.

As a result, the courts impose fines on the entire organization, although only one employee of the organization can violate the law. According to Article 14 of the Code of Administrative Offenses of the Russian Federation, the amount of penalties that are established for officials is 10 times less than the penalty amounts for a company.

It should be noted that it is more expedient for enterprises to punish only 1 employee. However, when transferring a fine, you need to be careful. The law allows the court to decide on the recovery of two fines: both from the company and from its employee.

Firms that have exceeded the cash limit approved by the Central Bank of the Russian Federation are punished financially by tax officials - the amount of the fine reaches 50 thousand rubles. Foundation - art. 15 of the Code of Administrative Offenses of the Russian Federation. The rules for maintaining cash discipline, which was introduced in 2017, provide that the limit should not be exceeded.

At the same time, in real life, tax inspectors rarely manage to collect such a fine from the taxpayer. In most cases, tax specialists do not have time to collect penalties within 2 months.

If tax officials collect fines after 2 months, you should safely file a tax inspectorate with an arbitration court: judges in such cases make a positive decision in favor of the individual entrepreneur.

The firm, whose revenue in previous years amounted to 800 million rubles, has been a small business since July 2015. Until 2019, an individual entrepreneur may no longer use the cash balance limit at the box office. This was confirmed by officials from the Ministry of Economic Development and the Central Bank of the Russian Federation.

Since July 2015, the maximum amount of revenue, at which the company is a small business, is not 400, but 800 million rubles. According to officials, this amendment can be applied to the size of last year's revenue.

For example, the annual revenue of IP in 2013 was equal to 600 million rubles, which is more than the established limit (600\u003e 400). In this case, in 2014 the enterprise could not be recognized as small.

The company's revenue in 2014 amounted to 750 million rubles.

Since July 2015, its revenue is less than the new limit (750< 800). Соответственно, с этой даты ИП - малое предприятие.

At the same time, in such a case, the following 2 criteria must be met:

• the number of employees of the organization for the previous year should not exceed 100;
• in the authorized capital of the company, the share of participation of various companies that are not considered small must be equal to 49%.

Small businesses may not have a cash-on-hand limit. In this case, if the company became such an enterprise in July of this year, then the limit can be canceled from mid-2015.

Cash storage rules

The updated version of cash discipline, which will come into force in 2019, makes the following requirement for individual entrepreneurs - the storage of cash in the company must be carried out in accordance with established regulations and laws. In most cases, a violation of the procedure for storing cash occurs when the entrepreneur does not have a cash room.

A cash room is an isolated room in which cash is received, issued and stored.

If an individual entrepreneur does not have a cash room, he must pay a fine of 50,000 rubles. (Article 15 of the Code of Administrative Offenses of the Russian Federation).

The court may take the side of the individual entrepreneur if the tax inspectorate has collected a weak evidence base regarding this violation.

In order to successfully recover a fine from a company under Article 15 of the Code of Administrative Offenses of the Russian Federation, tax inspectors must:

• find free money from the company and fix their size;
• make sure that they are in the cash room;
• write in the claim a certain norm of the law that the defendant violated;
• record the date and place of the administrative violation.

If the tax service specialists simply do not find the cash room in the company and do not present other evidence, the court will rule in favor of the organization, not the state.

Non-receipt of cash proceeds

Money not reflected in cash orders is the reason for the accrual of large fines (50 thousand rubles) to individual entrepreneurs.

Such offenses pose a danger to individual entrepreneurs also because the tax service specialists, who have revealed the presence of unreceived funds, appoint an on-site audit to the individual entrepreneur. In this case, it turns out that, having reduced revenue, the company underpaid the full amount of value added tax and income tax to the budget.

Exceeding the limit of cash settlements at the cash desk

One of the most common violations of cash discipline is exceeding the limit of cash settlements at the cash desk. With such calculations, there is a limit equal to 100 thousand rubles. But not in all cases it is clear how to calculate it correctly.

For example, how can an individual entrepreneur determine the amount that does not exceed the limit if he has not drawn up an official paper contract with partners? Or if the individual entrepreneur entered into 2 or more transactions, breaking down payments in such a way that their amount was not equal to 100 thousand rubles?

The cash settlement limit can only be used for 1 transaction (Instruction of the Central Bank of the Russian Federation No. 3073-U). However, firms in some cases do not draw up a contract in writing.

So, when suppliers issue invoices for payment, and then make shipments to buyers of marketable products on invoices. In this case, the limit must be calculated for each of all shipments of marketable products. In this case, it is possible not to draw up an agreement in the form of 1 document (Article 434 of the Civil Code of the Russian Federation).

When suppliers make invoices to potential buyers, in which both the quantity and brand of marketable products are registered, then such a document is an offer. The fact that money has been credited to the account indicates that the buyers have concluded a deal (Article 435, Article 438 of the Civil Code of the Russian Federation). In this case, the firm draws up and signs a one-time purchase and sale agreement.

As a result, the buyer is not obliged to pay for goods in cash if their amount according to invoices is 100 thousand rubles. as a maximum.

However, tax inspectors can put forward their claims if the individual entrepreneur has a supply contract. In this case, the IP must set a limit on such a transaction, having studied the financial performance of all one-time deliveries of marketable products.

Otherwise, the tax authorities may issue a fine to the supplier. However, if the supplier did not indicate a reference to a long-term contract on the delivery note and invoice, then the fine can be canceled in court.

Some individual entrepreneurs think that you can use the limit when calculating for 1 day. In this case, they pay counterparties 2 or more payments over, for example, 5 days. At the same time, the limit can only be used in 1 contract and is not related to the payment term.

At the same time, if an individual entrepreneur has signed several transactions with counterparties at once, then he can pay bills for them in an amount that is more than 100 thousand rubles, including within 1 day.

The above changes in cash discipline for individual entrepreneurs in 2019 will lead to the fact that entrepreneurs will have to replace all cash register equipment with equipment that will ensure the implementation of cash control procedures.

Authorized fiscal data operators will be responsible for sending the check. In this case, violation of the procedure and deadlines for the transfer of data on settlements will lead to the fact that the individual entrepreneur will be charged a fine in the amount established by law.

Most individual entrepreneurs are quite seriously concerned about the above innovations, however, if they are adopted, as before, the State Duma of the Russian Federation will set a five-year transition period for new cash registers. During this time, the individual entrepreneur will be able to buy new cash registers (KKM) and change all outdated cash registers in the organization to modern ones.

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In terms of cash discipline, is it necessary to keep an individual entrepreneur's cash book and why? What do the legal requirements of the Russian Federation say about this? We will understand the nuances of processing cash settlements of an entrepreneur.

What is cash discipline

The current regulations for conducting cash transactions by legal entities / individual entrepreneurs were approved by the Bank of Russia in Instructions No. 3210-U dated March 11, 2014. The current provisions establish the rules for working with cash, including receiving, issuing money, calculating the cash balance limit. According to clause 4.6 of the IP Instructions, it is not necessary to keep a cash book if accounting for income-expenditure transactions or physical indicators (objects of taxation) is organized in accordance with the Tax Code of the Russian Federation. Due to the fact that any entrepreneur, regardless of the taxation system used, keeps tax records in one way or another, it can be concluded that all individual entrepreneurs may not compile a cash book.

However, in some cases, it is still necessary to organize the cash flow. First of all, an entrepreneur can independently decide to maintain cash forms to strengthen control and increase transparency in the work of employees. Secondly, the need for filling arises when:

The presence of accountable settlements of individual entrepreneurs with personnel.

Issuance as confirmation of the fact of payment for the services of PKO offered to buyers (receipt and cash orders).

Cash settlements with staff on wages.

Cash issuance of various social benefits to employees - copies of documents for reimbursement of expenses must be submitted to the FSS.

Therefore, the answer to the question: Should an individual entrepreneur keep a cash book? will be negative. At the moment, entrepreneurs are given the opportunity to choose - to draw up cash documents in the general manner with the formation of a cash book and receipt and expense orders. Or apply a simplified regulation, by accounting for income and expenses in KUDiR or fixing physical indicators. The nuances depend on the tax regime used - USN, PSN, UTII, OSNO or ESHN.

Is an individual entrepreneur required to keep a cash book?

We figured out that according to paragraph 4.6 of Instructions No. 3210-U, entrepreneurs have the right not to keep a generally accepted cash book, and also according to paragraph 2 they may not calculate the cash balance limit. But despite the existing legislative norm, before completely abandoning the regulation of cash office work, it is necessary to assess the consequences of not accounting for cash. And the point here is not responsibility to state control bodies - we have already found out that individual entrepreneurs are not required to keep cash documents.

The task of any business is to make a profit and ensure the safety of assets, including cash and non-cash funds. And in the case when an individual entrepreneur is distinguished by a large scale of activity, regular cash turnover and a large staff of employees, the human factor comes to the fore, which cannot be neglected by an experienced leader. The correct establishment of accounting for cash transactions will greatly simplify the control over the state of finances and help evaluate the work of individual specialists, including responsible cashiers. It is not in vain that cash discipline is so named - the maintenance of unified forms is carried out according to well-developed regulations and allows you to accurately calculate how much money has come, gone and for what purposes.

IP cash book - how to fill out

Competently filling out the cash book of the IP does not depend on the fact of the use of cash registers or the use of special modes. The rules for entering data are the same for all economic entities, standard forms were approved by the State Statistics Committee in Decree No. 88 of 18.08.98. What documents are required for general accounting of cash?

Cash flow includes the preparation of the following forms:

Cash book KO-4.

Receipt orders KO-1.

Expenditure orders KO-2.

Vedomosti - settlement and payment f. Т-49, settlement Т-51, payment Т-53. They are used optionally for the purpose of settlements with personnel on salaries.

The listed documents form the backbone of accounting for cash transactions, and the cash book is a consolidated journal, which displays the movement of cash receipts and expenditures. The document opens for a calendar year and is maintained in chronological order. Format - electronic or paper. The first is printed at the end of the period, the second is issued for each cash day. The cashier of the IP is appointed as the responsible employee for filling out KO-4, the certification of the document is entrusted to the entrepreneur. Let's talk about the rules for filling the journal.

The procedure for the formation of the IP cash book:

Title page - details of the entrepreneur are given: full name, codes, reporting period.

Internal sheets - for each cash day, one page is allotted, where they indicate data on incoming transactions (by entering the numbers / dates of the cash register) and expenditure (by displaying data by the numbers / dates of the cash register). At the end of the day, the results of income and expenditure are summed up, the balance of funds in the cash register is calculated. The cashier checks documentary data and actual cash.

The last sheet - here the book is certified: the magazine is stitched, the pages are pre-numbered, and the number of pages and the signature with the date are indicated on the outside of the document. This norm, according to Instructions No. 3210-U, is no longer mandatory, the absence of firmware and certification is not considered a violation.

Filling out the cash book should be carried out without errors, corrections and blots. If an inaccuracy was made, the correction is made according to the rules of adjustment - by crossing out the incorrect entry, making the correct one, and certifying with the signature of the individual entrepreneur. If during the day no operations were carried out at the cash desk of the entrepreneur, make entries in f. KO-4 is not required.

A sample of a standard form of the cash book f. KO-4 is possible.

How to keep a cash book in 1C

Often, many entrepreneurs use the capabilities of accounting programs such as 1C to maintain daily records of business operations. Such developments are focused more on enterprises, so the movement of funds in them is displayed by driving in data through credit and debit orders. That is, without even resorting to special efforts, the individual entrepreneur receives ready-made cash documents, including the cash book. It remains only to print the documents, sign and store among other forms.

At the same time, you need to pay attention to the following aspect. In accordance with Instructions No. 3210-U, individual entrepreneurs may not draw up a cash book, subject to tax accounting. But he has the right to fill out receipts and debit orders. This means that even in the presence of PKO and RKO, it is allowed not to keep a cash book and limit ourselves to the presence of warrants in order to reflect transactions in KUDiR. It will not be considered a violation.

Conclusion - in this article, we examined whether an individual entrepreneur can not keep a cash book and in what situations it is still more expedient not to deviate from the generally accepted cash accounting regulations. If the entrepreneur decides to fill out the standard form KO-4, this must be done in compliance with the current regulations according to Instructions No. 3210-U dated 11.03.14.