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IP practice: printing, current account, documents for cooperation, withdrawal of earnings. Work by bank transfer ip s ooo

IP practice: printing, current account, documents for cooperation, withdrawal of earnings. Work by bank transfer ip s ooo

25.09.2019

Cash settlements can be carried out both in cash and in non-cash form. In accordance with the Civil Code (Article 861), settlements between individual entrepreneurs, or between individual entrepreneurs and legal entities, must be carried out in a non-cash manner. That is, the Civil Code in relation to non-cash payments does not separate legal entities and individual entrepreneurs. However, the law does not establish an obligation for individual entrepreneurs to open bank accounts and transfer proceeds there. But in some cases, it is impossible to work without an IP current account.

First, about cash. Payments in cash may be made, unless otherwise provided by law. Otherwise, it is established, however, not by law, but by the Instruction of the Bank of Russia dated 07.10.2013 N 3073-U "On the implementation of cash payments." According to this instruction, cash settlements in the Russian Federation between legal entities, as well as between a legal entity and an individual entrepreneur, between individual entrepreneurs, related to the implementation of their entrepreneurial activities, within the framework of one agreement concluded between these persons, can be made in an amount not exceeding 100 thousand rubles.

Note! One contract! Those. if you have a long-term contract (rent, for example), then if this amount is exceeded in cash, you must switch to non-cash payments.

When receiving cash in cash, the entrepreneur should remember that when paying for goods (works, services), it is mandatory to use cash registers (CRE). It is possible not to apply CCP only in the cases specified in clause 2, clause 2.1 (in the old version of the law) and clause 3 of Article 2 of the Federal Law of May 22, 2003 No. 54-FZ. Paragraph 2 of Article 2 of this law allows instead of CCPs to use strict reporting forms (SRF) in the case of providing services to the public (but not to legal entities!), Clause 2.1. allows UTII and PSN taxpayers not to apply the CCP, issuing, at the request of the client, a document containing the mandatory details specified in this paragraph. Since 2013, sole proprietors applying the patent taxation system will also be able not to use cash registers (only when receiving cash proceeds from activities transferred to a patent). Paragraph 3 allows not to use CCP in hard-to-reach places, the lists of which are determined by the regional authorities.

Note! From July 1, 2017, it is mandatory to use cash registers that ensure the transfer of fiscal data to the tax authorities online. Benefits for the use of cash registers (by UTII and PSN payers) remain until July 1, 2019. The right to apply the BSO in paper form is retained until July 1, 2019, after this date the BSO must also be formed through systems that provide online data transfer.

Now about non-cash payments. According to the documents of the Central Bank of the Russian Federation, special accounts (first digits 40802) are intended for conducting entrepreneurial activities of individuals and it is unacceptable to use ordinary accounts of individuals (first digits 40817) and deposit accounts. However, in practice, many entrepreneurs use their personal accounts to receive money from customers, if the bank does not interfere with this. There are no legal penalties for using such accounts. True, many clients - legal entities, are reluctant to agree to transfer money to these accounts, because they are afraid of the claims of the tax authorities in terms of not withholding personal income tax from the income of individuals.

The procedure for conducting cash transactions

Since 2012, in connection with the adoption of the "Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation" (approved by the Bank of Russia on October 12, 2011 N 373-P), individual entrepreneurs were required to comply with the procedure for cash transactions. On June 1, 2014, a new document "On the Procedure for Conducting Cash Transactions by Legal Entities and the Simplified Procedure for Conducting Cash Transactions by Individual Entrepreneurs and Small Business Entities" (approved by Bank of Russia Ordinance No. do not set a cash limit, do not draw up receipts and debit orders, i.e. do not checkout.

If the individual entrepreneur decided to follow the procedure for cash transactions and set a cash limit, then he must draw up PKO and RKO, and hand over the excess revenue to the bank.

For those individual entrepreneurs who decide to keep a cash register, the following recommendations

The order of cash transactions consists in accounting for the receipt and issuance of cash from the cash desk. Accounting is kept in the cash book (form KO-4). The receipt of money is documented by incoming cash orders (form KO-1), the expense - by outgoing cash orders (form KO-2).

Upon receipt of cash proceeds, a cash receipt order (PKO) is issued. If the IP uses KKM, then PKO is done once a day. If an individual entrepreneur does not use cash registers, but uses BSO, for example, then you can issue a PKO upon receipt of cash for each BSO, and if there are many customers, then you can make a BSO register in a day and fill out a PKO based on this register. If an individual entrepreneur uses UTII or PSN and he doesn’t have cash register, then ... no one will check what he writes in the PKO compiled at the end of the day.

Expenses are documented by an account cash warrant (RKO). According to the above-mentioned Directive of the Central Bank of October 7, 2013 No. N 3073-U, the proceeds received at the cash desk can be spent on salaries, other payments to employees, on travel expenses, on payment for goods (works, services) and some other expenses, including for the personal needs of the entrepreneur. At the same time, it should be taken into account that the instruction expressly prohibits the payment of cash proceeds for securities, the rental of real estate, and the issuance or repayment of loans. Payment for these operations is carried out either by bank transfer or from money received from the current account to the cashier. Therefore, if an individual entrepreneur keeps a cash desk, it is better to first issue personal funds to yourself through cash settlement, and then pay something from your personal pocket.

Since 2013, the tax authorities have been monitoring compliance with the procedure for cash transactions. The same bodies carry out verification of the application of CMC. Penalties for non-use of cash registers are established in paragraph 2 of article 14.5 of the Code of Administrative Offenses from ¼ to ½ of the amount of the calculation made without the use of cash registers, but not less than 10 thousand rubles, in case of repeated violation, suspension of activities for 90 days will follow. In addition, there are fines for using a cash register without an online mode and not issuing a check in electronic form and (clause 4 and clause 6 of article 14.5 of the Code of Administrative Offenses). Note! Penalties in Art. 15.1 are established for very specific violations: exceeding the cash limit, non-compliance with the procedure for storing funds (at the moment there is no such order for individual entrepreneurs), failure to post cash to the cash desk. There are no penalties for any other violations (such as errors in filling out a book or warrants).

As for personal income tax, personal income tax is not paid from the income of the entrepreneur himself, and personal income tax is subject to calculation and payment to the budget in full from the income of employees working for individual entrepreneurs (if no tax deductions apply).

These taxes are not paid only for business transactions subject to imputation (UTII). If the entrepreneur has made at least one operation that is not subject to UTII, then all taxes must be paid from it in accordance with his taxation system, as a taxpayer - general or simplified.

In addition, you may have grounds for paying other taxes that are not mentioned in Article 346.26 of the Tax Code, such as transport or land tax.

Cashless circulation and settlements

Settlements are carried out either directly between the parties to the paid property relationship, or with the participation of an additional entity - a credit institution. Settlement relations are regulated by the norms of various branches of law, first of all, by the norms of financial and civil law, which together form a complex institution of law. The most important normative acts regulating this sphere of public relations are the Civil Code of the Russian Federation (Art.

Cashless payment with UTII: was there a retail difference?

It's good to be an IP-shnik, even better - a UTII-shnik. And working with the population without cash registers and other unpleasant attributes of dealing with cash is all the more good. However, this is why an individual entrepreneur is called an individual entrepreneur, which cannot pass by extra earnings. For example, to sell something to a legal entity.

And if you sell the goods to an individual - a representative of the organization, who will then report on the expense report, for cash, does not cause any problems, he wrote out a sales receipt and is free.

UTII in terms of working with legal entities by bank transfer

In accordance with Article 346_26 of the Code, the taxation system in the form of a single tax on imputed income for certain types of activities may be applied to the types of entrepreneurial activities established by paragraph 2 of Article 346_26 of the Code, including in relation to entrepreneurial activities in the field of retail trade.

According to Article 346_28 of the Code, taxpayers of the single tax on imputed income for certain types of activities are recognized as organizations and individual entrepreneurs that carry out entrepreneurial activities in the territory of the municipal district, urban district, federal cities of Moscow and St. subject to this tax.

Article 346.27 of the Code establishes that retail trade includes entrepreneurial activities related to the sale of goods (including for cash, as well as with the use of payment cards) on the basis of retail sales contracts.

Based on paragraph 1 of Article 492 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), under a retail sale and purchase agreement, the seller engaged in entrepreneurial activities for the sale of goods at retail undertakes to transfer to the buyer goods intended for personal, family, home or other use, unrelated to business activities.

Accordingly, the defining feature of a retail sale and purchase agreement for the purpose of applying a single tax on imputed income is the purpose for which the taxpayer sells goods to organizations and individuals: for personal, family, home or other use not related to entrepreneurial activity, or for use these goods for business purposes.

It should also be noted that according to paragraph 5 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 22, 1997 N 18 “On Certain Issues Related to the Application of the Provisions of the Civil Code of the Russian Federation on the Supply Contract”, purposes not related to personal use are understood, among other things, the purchase by the buyer of goods to ensure his activities as an organization or a citizen-entrepreneur (office equipment, office furniture, vehicles, materials for repair work, etc.).

In the event that these goods are purchased from a seller engaged in entrepreneurial activities in the sale of goods at retail, the relations of the parties are governed by the rules on retail sale.

Cashless payment is one of the most convenient payment options; this is their high speed and the almost complete absence of regulatory restrictions in making payments.

Therefore, many companies choose cashless payments for their purposes, minimizing cash circulation.

Moreover, payments through credit organizations are a cheaper option compared to payments through banknotes and coins.

What is a non-cash form of payment?

First of all, this payment format is available to everyone - legal entities, entrepreneurs and ordinary citizens. Non-cash payments are made only through banking and other credit structures that have to carry out banking operations.

In general, non-cash payments are settlements that are implemented by the movement of funds on accounts owned by participants in such settlements.

In fact, debiting and crediting funds occurs electronically. At the end of the working day, the account holder is provided with a statement on it, which reflects the balance at the beginning and end of the day, as well as all income and expenditure transactions. This allows you to control cash flows.

Cashless payments are regulated in the Russian Federation two main regulations:

The Civil Code of the Russian Federation - in its chapter 46 "Settlements" sets out the basic provisions on all permitted forms of non-cash circulation;
Regulation on the rules for the transfer of funds No. 383-P, which was approved on 19.06.12. Bank of Russia. This document provides a more detailed description of non-cash forms of payment, as well as requirements for payment documents. This Regulation does not contradict the norms of civil law.

In addition, there is another regulatory act approved by the Bank of Russia - the Regulation on the issue of payment cards dated December 24, 2004. No. 266-P. This document discloses the procedure for acquiring - settlements using payment cards for goods and services. Acquiring is a peculiar form of cashless payments, which is available, first of all, to ordinary citizens.

On the basis of these three documents, the organization and control of non-cash circulation takes place, which is increasingly replacing cash circulation. And there are reasons for this:

settlements through bank accounts rarely depend on the time of the transaction (ie, on the time of day) and on geography;
non-cash payments are much cheaper to maintain than cash payments;
in addition, for organizations, settlements are more preferable precisely through, since there are much fewer requirements for registration, organization and accounting for such payments than for cash circulation. Therefore, many start-up companies, in order to save money and protect themselves from fines for errors in compliance and in applying or not applying, are switching to cashless payments. Large companies with experience are also striving for this.

As for ordinary citizens, cashless settlements are convenient for them, since it is enough to have a payment card to make a payment, and it is beneficial, because when paying with a card, commissions for settlement services are often not charged.

But the state also benefits from the growth of non-cash payments, in particular, there is a control over the circulation of the money supply, and a decrease in the amount of cash in circulation reduces the inflation rate.

Kinds. Their advantages and disadvantages

There is a legal nature multiple forms in which non-cash payments are made.

Forms and tools

In accordance with the Regulation of the Bank of the Russian Federation No. 383-P, these forms include:

Settlements using a payment order. In this case, a document is drawn up, which contains an instruction to the bank at the expense of the payer's funds to transfer the amount indicated in the payment document. The transfer is carried out on time and to the person indicated in the order. This translation option is considered one of the simplest and most traditional. Valid for 10 days, which does not include the day of the document. This payment format is available even to an ordinary citizen who does not have a current account. The inconvenience of settlements through payment orders is that if an error is made in the document during execution, then it can cause a significant delay in the payment or sending it to the wrong recipient of funds;
Payments by letter of credit. In fact, this is a special account that is used only for settlements on transactions that require the mediation of a bank. In other words, a letter of credit is an order from the payer to the bank to transfer funds to their recipient only if the latter meets special conditions, for example, the supply of goods, the provision of documents and other conditions. The action of a letter of credit can be described in simple terms as follows: the buyer opens a letter of credit in his bank and transfers the cost of the purchase he makes there, but the supplier will be able to receive these funds provided that the goods are delivered and the accompanying documents are transferred to the bank where the letter of credit is opened. And then the bank transfers the funds. The convenience of this form of payment lies in the security of the transaction. But the disadvantage of the letter of credit is its high cost, its isolation from the bank account agreement (the letter of credit is opened separately), the participation in the transfer of funds from several parties: the buyer and the supplier, the issuing bank (it opens the letter of credit) and the executing bank (it executes the letter of credit) . By the way, often one bank can be both the executor and the issuer;
Settlements by means of collection orders or collection. Their specificity is that such settlements are possible only if the recoverer (recipient) of funds has the right to present claims against the debtor's (payer's) account. These rights may be provided for by law or by an agreement concluded between the account holder (debtor) and the bank. Collection is inherently demanding. Those. the recipient of funds, in order to collect the required amount, must provide the bank-holder of the payer's account with the necessary information about the debtor and his obligation. Also, the collection order, by its nature, is not of a notification nature. The debtor often learns about the write-off of funds only after the withdrawal of money from him. And this can make it difficult for the debtor to conduct other banking operations due to a lack of funds in the account;
Payments through checkbooks. This option can be conditionally called cash-non-cash, since it involves debiting funds from the account of the drawer to the account of the check holder or issuing cash to him. Moreover, settlement on checks is made only on the condition that the drawer of the check has a sufficient amount of money on the account and after confirming the identity of the bearer of the check and the authenticity of the check itself;
Settlements in the form of direct debits. In this case, the transfer of money is made at the request of their recipient. To perform this transfer, the operator who will perform the settlement operation must have an agreement with the payer and his acceptance (consent) for the implementation of such an operation. Such settlements are carried out within the framework of the national payment system of Russia and in the presence of a payment card. The acceptance of the cardholder to debit funds from it must be fixed in the agreement or other document that supplements the agreement;
Settlements in the form of transfer of electronic money. As part of this type of non-cash payments, an individual (citizen) provides the operator with funds for conducting operations, both from his personal bank account or without it, and from the accounts of organizations and entrepreneurs that provide funds in favor of this citizen. But this is only possible if the contract between the individual and the operator provides for such a right. As for entrepreneurs and organizations, they can only use the funds from their bank accounts.
The last two types of non-cash payments are regulated by the Law "On the National Payment System" dated 27.06.11. No. 161-FZ.

The benefits of cashless payments are described in the following video:

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Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it got!

Principles of construction of cashless payments

Cashless payment system based on the following principles:

Based on these principles, not only the construction of a cashless settlement system is carried out, but also their implementation.

Order of conduct

Any non-cash payments are carried out only if there is an account opened under a bank account agreement. However, the current legislation of the Russian Federation provides for the possibility of conducting non-cash transactions without the payer opening a current account. But this is possible only when making payments by ordinary citizens, whose transfers of funds are not related to entrepreneurial activities.

To conduct non-cash payments, an account can be opened both in a bank and in another credit institution that has a license from the Bank of Russia to perform such operations.

To make cashless transfers payers can open:

All these accounts can be opened in rubles and foreign currencies.

Accounting rules

To account for non-cash transactions, organizations use account 51 "Settlement accounts", where analytics is built for each current account opened by the organization. All transactions are recorded on the basis of, for example, on the basis of payment orders, collection orders, etc. And to reflect operations on special accounts, organizations use account 55 “Special bank accounts” with analytics on letters of credit, deposits, check books, and other similar forms of non-cash payments.

Entrepreneurs do not use, but they enter income and expenditure transactions on a bank account in their Income and Expenses Books. And on the basis of the data of the registers, the calculation is carried out. They also use payment orders or collection orders, memorial orders, etc. as confirmation of non-cash transactions.

As for ordinary citizens, they can receive statements from their account to control their funds.

Responsibility for violation of settlement relations

Punishment for such violations is provided for in Chapter 15 of the Code of Administrative Offenses of the Russian Federation. Moreover, both account holders and credit organizations are punished.

For example:

from payment agents in case of violation of work with a special account, they can recover from 40 to 50 thousand rubles;
if the bank has violated the deadline for transferring funds to the budget from the taxpayer's account, then up to 5 thousand rubles will be recovered from the bank official.

The history of occurrence and the basic principles of these types of calculations are described in the following video lecture:

In addition, you may have grounds for paying other taxes that are not mentioned in Article 346.26 of the Tax Code, such as transport or land tax.

Cashless circulation and settlements

Cashless payment with UTII: was there a retail difference?

UTII in terms of working with legal entities by bank transfer

In the event that these goods are purchased from a seller engaged in entrepreneurial activities in the sale of goods at retail, the relations of the parties are governed by the rules on retail sale.

Cashless payments- these are settlements (payments) carried out without the use of cash, that is, by transferring a certain amount from one account of a credit institution to another, which are accompanied by an offset of mutual claims.

How to work without cash

Intermediaries in such operations are banks, that is, it is to their accounts that such payments are transferred.

This form of payment speeds up the turnover of funds, reduces the amount of cash that is needed for circulation. This form of payment is the most preferable for doing business today.

According to the current legislation, settlements between legal entities, as well as settlements with the participation of citizens related to their entrepreneurial activities, are made in a cashless manner. Settlements between these persons can also be made in cash. But for this provision there is an essential condition: the maximum amount of cash settlements between legal entities in one transaction is equal to 60 thousand

Thus, if an organization makes cash settlements under one contract, these settlements should not exceed 60 thousand rubles. At the same time, she has the opportunity to pay for this transaction by bank transfer, for which limits are not set. If cash settlements are made under several agreements, the maximum amount of cash settlements should not exceed 60 thousand rubles. for each contract separately. Therefore, if the amount of the contract exceeds the specified amount of 60 thousand rubles, the settlement must be made in a non-cash form.

Now let's move on to the types of non-cash payments. You can choose one of the following payment types:

settlements by payment orders;
settlements under a letter of credit;
settlements by checks;
collection settlements;
payment claims.

To carry out such settlements, the following payment documents are used, corresponding to each type of such settlements:

money orders;
letters of credit;
checks;
payment requests;
collection orders.

The total term for making cashless payments should not exceed:

two business days within the territory of the subject of the Federation;
five business days within the territory of the Russian Federation.

If we talk about the advantages and disadvantages of such settlement systems, we can distinguish the following provisions:

Pros:

Flexibility of settlements, as “chains” of transactions with various additional payments can be serviced.
Availability of bank documents, i.e. easy provability of calculations.
The impossibility of fraud with counterfeit money, "dolls", etc.
Reducing the costs associated with the transportation of cash, its accounting and storage;
Unlimited period of storage of funds in bank accounts;
Lack of a cash desk and the need for its maintenance;
All cash is subject to mandatory return to the Bank after three days from the date of their receipt at the cash desk (with the exception of cash for remuneration of employees - salaries that can be kept at the cash desk for no more than 5 days), that is, cash is still subject to mandatory transfer in a non-cash form, so the initial payment by bank transfer will allow you not to make additional transactions with the bank and save time and money.

Minuses:

There is a danger of encountering or becoming dependent on the "problems" of the Bank, that is, with difficulties or even inability to transfer or withdraw money from the account.
An increase in expenses associated with the appearance of various additional payments to the Bank for transactions performed.
A regular flow of funds is needed to pay for bank services and pay salaries to employees, which is not very convenient for start-up small entrepreneurs;
Requires constant interaction with the bank, which includes certain costs;

Basically, this type of payment has clear advantages over cash payments, and the disadvantages can be eliminated if you carefully approach the issue of choosing a Bank and work within the framework of the current legislation.

Good luck!

What is a non-cash form of payment

Chapter 4. Cashless payments.

The meaning of the concept of "cashless payments" is obvious - these are settlements without the use of cash, made by transferring funds from one bank account to another. Participants of non-cash payments can be both ordinary citizens (for example, paying for purchases in stores using bank payment cards), and legal entities and individual entrepreneurs. We will talk about the last two categories.

In order to make or receive non-cash payments, you must have a bank account. But is it necessary? Can a CJSC, LLC, or, for example, an individual entrepreneur carry out entrepreneurial activities without opening a bank account and without making cashless payments? This question is heard quite often, and it deserves an answer.

First of all, we note that the majority of settlements in the world (and Russia is no exception) are carried out in a non-cash form. Therefore, consciously refusing to perform non-cash transactions, you will simply cut off your path to money, deprive yourself of the opportunity to grow. Of course, if your clients are exclusively individuals, and you provide them with some minor services, for example, you repair shoes or something like that, the offer to go to Sberbank and transfer the fee for repairing a heel to your account will look absurd. But this state of affairs is true only for microbusinesses, but you, presumably, registered as an individual entrepreneur (or opened a company) in order to become entrepreneur, but not handicraftsman. And since this is the case, and you are not going to fill heels with your own hands forever, but eventually create a network of shoe repair shops, you will have to hire workers (and, therefore, pay them a salary and transfer taxes related to its payment to the budget), rent premises and pay rent, purchase equipment and consumables from wholesalers, etc. It is naive to think that all your counterparties will agree to accept payment in cash. Therefore, opening a bank account is necessary at least for these utilitarian reasons.

For some reason, there is an opinion in the business environment that legal entities (LLC, CJSC, etc.) are required to open a current account (moreover, quite severe punishments threaten for “not opening” an account, up to liquidation), while individual entrepreneurs are exempted from such a duty. This is a mistake consisting of two extremes. First of all, the law does not establish any deadline during which the enterprise is obliged to open a current account, and there are also no sanctions for "failure to open". Thus, a situation is quite possible when, for example, an LLC is registered, but does not start operating for a long time and does not open an account during the entire period of inactivity. This period can last for an arbitrarily long time, and if during this time the LLC regularly performs other duties established by law, in particular, timely submits reports to the tax office, extra-budgetary funds and (if necessary) to other state bodies, no claims from the authorities to such an LLC cannot exist.

However, as soon as the LLC begins its activities and it becomes obliged to pay taxes, fees and insurance premiums, it will indeed be obliged to open an account within a reasonable time, since taxes can only be paid in a non-cash form from the account of the legal entity itself - the taxpayer. The legislation does not provide for the possibility of paying tax by one person for another (it is impossible, for example, when the director went to Sberbank and paid taxes as an individual behind the firm he leads - such a payment simply will not be accepted).

As for individual entrepreneurs, the situation here is not so clear-cut, although the author would not risk categorically stating that individual entrepreneurs are not required to have a current account. Consider the legal side of the issue:

The definition of a legal entity is given in paragraph 1 of Art. 48 of the Civil Code of the Russian Federation: “A legal entity is an organization that has separate property in ownership, economic management or operational management and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, bear obligations, be a plaintiff and defendant in court. Legal entities must have an independent balance sheet or estimate.

The concept of "individual entrepreneur" is given in article 23 of the Civil Code of the Russian Federation "Entrepreneurial activity of a citizen":
1. A citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur.
2. The head of a peasant (individual) farm operating without forming a legal entity (Article 257) is recognized as an entrepreneur from the moment of state registration of the peasant (individual) enterprise.
3. Entrepreneurial activities of citizens carried out without forming a legal entity shall be subject to the rules of this Code, which regulate the activities of legal entities that are commercial organizations, unless otherwise follows from the law, other legal acts or the essence of the legal relationship.
4. A citizen who carries out entrepreneurial activities without forming a legal entity in violation of the requirements of paragraph 1 of this article shall not have the right to refer, in relation to transactions concluded by him, to the fact that he is not an entrepreneur. The court may apply to such transactions the rules of this Code on obligations related to the implementation of entrepreneurial activities.

As can be seen from the above definitions, the presence of a bank account is not a sign of a legal entity, and, since an individual entrepreneur “the rules of this Code that regulate the activities of legal entities that are commercial organizations are applied”, at first glance it may seem that neither legal entities nor individual entrepreneurs are required to open bank accounts. However, upon further reading of the Civil Code, we come across Article 861 “Cash and non-cash payments”, which reads:
1. Settlements with the participation of citizens, not related to their entrepreneurial activities, can be made in cash (Article 140) without limiting the amount or by bank transfer.
2. Settlements between legal entities, as well as settlements with the participation of citizens related to their entrepreneurial activities, are made in a non-cash manner. Settlements between these persons may also be made in cash, unless otherwise provided by law.
3. Non-cash payments are made through banks, other credit organizations (hereinafter referred to as banks), in which the corresponding accounts are opened, unless otherwise follows from the law and is not due to the form of payment used.

It is clear that the implementation of cashless payments without opening a current account is impossible.

And although the cited article of the Civil Code mentions the possibility of settlements between legal entities and entrepreneurs in cash, it is limited by the regulation of the Central Bank of Russia. At the time of publication of this manual, such a regulatory act is the Instruction of the Central Bank of the Russian Federation dated June 20, 2007 N 1843-U “On the maximum amount of cash settlements and spending cash received by the cash desk of a legal entity or the cash desk of an individual entrepreneur”.

Benefits of working with a cashless payment system

Due to the importance of this document, here is its full text: Registered with the Ministry of Justice of the Russian Federation on July 5, 2007 N 9757 CENTRAL BANK OF THE RUSSIAN FEDERATION INSTRUCTION dated June 20, 2007 N 1843-U ON THE MAXIMUM AMOUNT OF CASH SETTLEMENTS AND CASH SPENDING, ACT IVSHIKH V CASH OF THE LEGAL ENTITY OR CASH OF THE INDIVIDUAL ENTREPRENEUR (as amended by the Directive of the Central Bank of the Russian Federation of April 28, 2008 N 2003-U) Based on Article 4 of the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)" (Collected Legislation of the Russian Federation, 2002, N 28 , item 2790; 2004, N 31, item 3233; 2006, N 25, item 2648) and in accordance with the decision of the Board of Directors of the Bank of Russia (minutes of the meeting of the Board of Directors of the Bank of Russia dated June 18, 2007 N 13) the Bank of Russia establishes following. 1. Cash settlements in the Russian Federation between legal entities, as well as between a legal entity and a citizen engaged in entrepreneurial activities without forming a legal entity (hereinafter referred to as an individual entrepreneur), between individual entrepreneurs, related to their entrepreneurial activities, within the framework of one agreement, concluded between the said persons may be made in the amount not exceeding 100 thousand rubles.

2. Legal entities and individual entrepreneurs may spend cash received at their cash desks for goods sold by them, work performed by them and services rendered by them, as well as insurance premiums for wages, other payments to employees (including social benefits), scholarships, travel expenses, payment for goods (except for securities), work, services, payment for previously paid in cash and returned goods, work not performed, services not rendered, payment of insurance indemnities (sums insured) under insurance contracts for individuals, subject to the provisions of clause 1 of this Instruction. Cash accepted by legal entities that are not credit institutions and individual entrepreneurs from individuals as payments in favor of other persons in cases consistent with the legislation of the Russian Federation cannot be spent for the purposes specified in the first paragraph of this clause, and are subject to delivery in in full amount to the cash desks of credit institutions (their structural divisions).

(The paragraph was introduced by Directive of the Central Bank of the Russian Federation of April 28, 2008 N 2003-U) 3. This Directive shall enter into force 10 days after the date of its official publication in the Bulletin of the Bank of Russia. Chairman of the Central Bank of the Russian Federation S.M.IGNATIEV

So, the legislation, as well as the Central Bank of Russia regulating monetary circulation, does not distinguish between legal entities and individual entrepreneurs in relation to their rights and obligations in matters of monetary settlements. At the same time, this position of the Central Bank of the Russian Federation coincides with the positions of the Ministry of Finance and the Federal Tax Service, which published a number of explanatory letters on this issue. Thus, individual entrepreneurs, like legal entities, must open bank accounts, make settlements mostly in a cashless manner, hand over cash proceeds to the bank for crediting to your current account, etc.

However, remember that we noted above that a legal entity may not open a current account indefinitely, and no sanctions are provided for this. This equally applies to individual entrepreneurs - an individual entrepreneur can also exist without having a current account!

In other words, the obligation of an individual entrepreneur to have a current account is indirectly provided for by the existing legislative framework in the Russian Federation and directly by the regulatory framework. But, at the same time, the law does not establish any liability for the absence of an account.

“Excuse me,” you say, “but what about the payment of taxes? After all, you wrote above that a legal entity cannot pay taxes through Sberbank! Since legal entities and individual entrepreneurs have equal rights, doesn’t this also apply to individual entrepreneurs?

Let us explain - in the above example, the director is trying to pay taxes on your business. The key here is the word "FOR" - someone pays for someone. This is unacceptable, because The Tax Code establishes that the obligation to pay taxes must be fulfilled by the taxpayer only personally. For the same reason, it is not allowed to pay tax by one organization for another, even if the payment is made from a current account - the tax authority will not set off such a payment, and the taxpayer will still have a tax debt, although the actual amount will go to the budget.

Another thing is when the tax through Sberbank is paid by an individual entrepreneur. The fact is that the status of an individual entrepreneur is inseparable from the personality of the citizen himself. A citizen is an individual, not a legal entity, he is not (as some mistakenly think) either a founder or a director of an individual entrepreneur; IP is himself. And therefore, by depositing cash into the cash desk of Sberbank and instructing the teller to transfer it to the appropriate budget account for tax payment, an individual entrepreneur is acting legally - he pays for himself, i.e. personally performs the duties of a taxpayer.

Let's summarize:
1. A legal entity may not have a current account until it has obligations to pay taxes.
2. An individual entrepreneur may not have a current account during the entire period of his activity, paying taxes through Sberbank or any other bank, or by postal order.
3. The law obliges both legal entities and individual entrepreneurs to have settlement accounts, but at the same time does not provide for penalties or other sanctions for the absence of an account.
4. In addition to legal aspects, when deciding on opening an account, it is necessary to take into account the convenience of cashless payments and the fact that the absence of an account with an economic entity in our time looks like an anachronism.

Non-cash payments are mutual settlements carried out using a bank account without the use of cash. The essence of non-cash payments is the transfer of funds from one account to another account.

Currently, cashless payments have become very popular not only among legal entities (for example, when paying for goods of a counterparty), but also among citizens (for example, when paying for purchases in a store with a bank card).

At the same time, for organizations, the possibility of making cashless payments is possible after the state registration of legal entities, this possibility is extremely important, since its absence leads to significant difficulties in doing business. For example, the difficulty in paying for the services of counterparties, tax liabilities, etc. So, in particular, when fulfilling a tax obligation, it is considered to be properly executed if the corresponding amount of money was received from the company's current account. Payment of taxes by an organization in cash is not allowed (including if such payment in cash is made by the CEO).

An individual entrepreneur has a slightly different situation, since, despite the status, an individual entrepreneur still remains a citizen. Therefore, in relation to individual entrepreneurs, it is allowed to pay taxes not only in a non-cash manner, but also in cash by depositing them at the bank’s cash desk or by postal order.

Non-cash settlements can only be carried out if the organization or individual entrepreneur has a bank account opened.

How to work by bank transfer

At the same time, the legislation does not establish the time limits within which an entrepreneur or company is required to open its own account with a credit institution. Also, no measures of responsibility for the absence of a current account have been established. Accordingly, if the company properly fulfills its obligations to submit reports, etc., then there should not be any claims from state bodies.

The absence of obligation to open a current account is also justified by the fact that at the first stages of activity, situations of inaction of the organization are quite likely, during which there are no incomes, and the activity itself may not be carried out at all.

It is quite correct that during such periods the opening and maintenance of a current account is not justified, since it entails certain costs associated with paying for bank services.

With regard to the implementation of settlements between various persons, and in particular non-cash payments, civil law establishes very important rules.

Clause 2 of Article 861 of the Civil Code of the Russian Federation - settlements between legal entities, as well as settlements with the participation of citizens related to their entrepreneurial activities, are made in a cashless manner. Settlements between these persons may also be made in cash, unless otherwise provided by law.

The Central Bank of the Russian Federation, in its Directive of June 20, 2007 N 1843-U, established that cash settlements between legal entities, legal entities and individual entrepreneurs, as well as between individual entrepreneurs, are allowed in the amount of not more than 100 thousand rubles within the 1st (one) contracts.

The main conclusion from the above regulations is that, as a general rule, all settlements between individual entrepreneurs and / or organizations must be made in a non-cash manner. The above to an even greater extent determines the importance of non-cash payments and the need for an organization and an individual entrepreneur to have their own bank account. Therefore, despite the absence of the obligation to open a current account, the legislator nevertheless indirectly brings organizations and entrepreneurs to the practical need to conclude an agreement for settlement and cash services with a bank. In addition, it is most convenient to exercise state control over non-cash payments, rather than over cash payments.

Based on the foregoing, the following main conclusions can be drawn regarding non-cash payments:

A legal entity may not open a current account until the moment when it needs to pay taxes to the relevant budget.
An individual entrepreneur may not have a current account during the entire period of entrepreneurial activity, paying taxes by postal order or through a bank cash desk, which is very inconvenient.
The legislation does not provide for any liability measures to organizations or individual entrepreneurs if they do not open a bank account.
The possibility of making cashless payments is currently the most convenient way for mutual settlements with counterparties and the state. The absence of a current account for an organization or individual entrepreneur looks at least a rather strange phenomenon, especially in the eyes of partners and large counterparties.

The most painful question of all entrepreneurs. Who's getting out?

Issue a loan. The company issues an interest-bearing or interest-free loan to the founder or director. In order not to pay personal income tax, loans are issued to the founders on market terms. Pluses - quickly and practically free of charge, minuses - does not reduce taxes, in the current realities of the fight against cashing out, the bank can request documents and suspend service.

Pay compensation. The company concludes an agreement with the founder-employee for the use of his personal property. For the use of property, the company pays compensation to the founder. Pros - legal, practically does not lead to an increase in taxes, and in some cases it is possible to reduce income tax. Cons - not suitable for everyone, the amounts will be small, you need to prepare documents in advance.

They pay dividends. This is a legal way that does not attract the attention of inspectors. The main disadvantage is the high tax burden. The company is not entitled to take into account the paid dividends when calculating income tax (clause 1 of article 270 of the Tax Code). In addition, the founder can withdraw his dividends only after the company shows a profit in accounting.

They pay wages. Also a legal way that does not attract the attention of inspectors, the most expensive way possible. Plus - you can reduce income tax on the amount of wages and insurance premiums.

They put a manager instead of the general director of the IP. The company takes into account the remuneration of the manager when calculating income tax (subclause 18 clause 1 article 264 of the Tax Code). It also saves on insurance premiums. This is a universal way, but you need to prepare for it and you cannot withdraw arbitrary amounts of money at will. There is also a risk of additional accrual of insurance premiums and personal income tax if this scheme is incorrectly implemented in the company.

Give out money on account. Pros - fast, cheap, it may be possible to reduce income tax. Cons - you should not withdraw large amounts of cash from the account, so as not to run into. The question remains, how to close under the reporting amount and in what time frame? The legislation does not limit the period for which the accountant will receive money. The term should be fixed in the accounting policy. To get rid of personal income tax and contributions, companies set a long period for reporting money. We must not forget to attach checks for expenses incurred.

An employee with a "golden parachute" is fired. Upon dismissal by agreement of the parties, the company may pay the employee a severance pay (Article 178, Article 307 of the Labor Code). The amount of the "golden parachute" is not subject to personal income tax and contributions within three average earnings (clause 3 of article 217, subparagraph 2 of paragraph 1 of article 422 of the Tax Code,). "Golden Parachutes" do not increase the contribution base if the amount of payments does not exceed three salaries (). The company has the right to take into account the amount of the "golden parachute" in tax expenses (clause 9 of article 255 of the Tax Code). The disadvantage of the method is that you can use it no more than once a year, otherwise you will attract the attention of the inspector.

Pay for personal purchases of the director or founder. Minus - a dangerous way, since during the check they can be removed from the costs. All expenses must be economically justified and aimed at making a profit. Plus - fast, cheap, easy.

Buy live cash. The disadvantages of the method - it is difficult to find those who want to. Pluses - relatively quickly, if the supplier is proven, then it is also reliable, you can reduce VAT and income tax with minimal risk of running into gaps.

Withdraw money within a day. Minus - an illegal way, risky, long: from 5 days to ten days. The company takes into account fictitious expenses and deducts VAT that did not fall into the budget. If you are lucky and there is no check, there are no gaps in VAT, then you will be able to reduce VAT and income tax, if you are not lucky, it will be sad and expensive.