List of persons entitled to receive money
The employing organization, by virtue of accounting legislation, is obliged to organize and maintain internal control of the facts of economic life. You can find such a requirement in Part 1 of Article 19 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”. The procedure for control over the issuance of money to accountable persons must be determined by the general director of the company. He may issue an order with a list of persons who are entitled to receive funds. Here is a sample of such an order:
In order to comply with cash discipline, an employee is considered to be a person with whom an employment or civil law contract has been concluded (clauses 5 and 6.3 of Bank of Russia Directive No. 3210-U dated March 11, 2014). Consequently, money can be issued, including to the contractor, on account. He may need them, for example, to purchase materials to perform work under a civil contract. This amount can be given to him for the report, for example, from the cash register.
For reporting to individual entrepreneurs
The report for an individual entrepreneur can be divided into 2 parts:
- Money given to an employee.
- Money taken by the entrepreneur himself.
Accountable money given to the employee
In this case, the rules for issuing money on account are exactly the same as for organizations (see above).
The individual entrepreneur acts as the manager; he signs the application, issues money (or the cashier) and draws up a cash receipt order (RKO).
What amount can be issued for reporting in 2017
What is the maximum amount that can be reported? Is it possible to give a large sum to the CEO for a long period of time? Is it true that you cannot issue more than 100,000 rubles? Such questions often arise among accountants and HR workers.
Let us remind you that the maximum cash payment limit of 100,000 rubles per transaction does not apply when issuing money on account (clauses 5 and 6 of the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U). After all, this maximum amount is applied exclusively in settlements with other organizations or individual entrepreneurs (clause 6 of the Instructions of the Central Bank of the Russian Federation No. 3073-U). Consequently, an employee of an organization can be given a larger amount. So, for example, a manager (director) can be given, say, 350,000 rubles and this will not be considered a violation of cash discipline.
In 2021, accountable amounts can be transferred to the bank card of the accountable person, incl. for salary (Letter of the Ministry of Finance dated August 25, 2014 No. 03-11-11/42288).
Results
Changes in reporting in 2021 mainly concern the procedure for accounting for accountable funds in the budget sector.
In 2021, changes have been made to the procedure for issuing and spending accountable amounts: money can be issued against an account based on either an application or an order from the manager. And the rule according to which the next accountable amount can be issued only after the complete settlement of all debts of the accountant has ceased to apply. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Report for the amount received: mandatory or not?
You can issue cash on account if the employee has not repaid the debt on previously issued funds. This can be done from August 19, 2021. However, this does not mean that employees no longer need to prepare advance reports on the amount spent. Even after August 19, 2021, the employee must submit reporting documents to the accounting department about the money spent.
Until August 19, 2021, it was impossible to issue money on account if the employee did not submit a report on previously received amounts. However, from this date, such requirements are excluded from paragraph 6.3 of Bank of Russia Instructions No. 3210-U dated March 11, 2014.
Association of International Road Carriers
Accountable money can be issued without applications. An employee also has the right to receive a new report before reporting for the previous one. These are the main changes in working with accountable amounts, which are effective from August 19, 2021.
The Bank of Russia changed the procedure for conducting cash transactions by instruction dated June 19, 2017 No. 4416-U. Since August 19, the cash book can be maintained by any employee of the accounting department, and not just the cashier (clause 4.6 of the Procedure). To take advantage of the amendment, make changes to the job description of the employee who is assigned to maintain the cash book. Establish an additional payment for the employee; it is enough to agree on it in an additional agreement to the employment contract (Part 2 of Article 151 and Article 72 of the Labor Code of the Russian Federation). No changes to the staffing table are required.
From August 19, cash documents can be drawn up on the basis of fiscal documents (clause 4.1 of the Procedure). It is permissible to issue “receipts” and “consumables” electronically (clauses and the Procedure). But this will require an enhanced qualified signature. It is not necessary to print receipts for “receipts”; they can be sent by email to the person who deposits the money.
But in the case of “consumables”, the recipient of the funds must also have an electronic signature. In practice, “physicists” often do not have it, so they will not be able to certify a document in this way. Then it is safer to draw up a cash receipt order in the usual way on paper
Money can be issued on account either at the request of an employee or on the basis of an administrative document (clause 6.3 of the Procedure, approved by the instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U, hereinafter referred to as the Procedure). This may be an order, instruction or other document. For example, an order to send an employee on a business trip. Previously, it was possible to issue money on account only on the basis of an employee’s application.
The requirements for the content of the document remain the same. Both in the application and in the order, write the amount and period for which the company issues money on account. The document must be signed by the manager. If you issue money on account without an application or administrative document, tax officials may consider that since there are no documents, there are no accountable persons. Then their amount will be added to the cash book balance, and if the balance is higher than the limit, it will be considered that it has been exceeded. Inspectors fine up to 50,000 rubles for this violation. (Article 15.1 of the Code of Administrative Offenses of the Russian Federation). Failure to submit an application violates the procedure for issuing cash rather than conducting cash transactions, and you cannot be fined for this.
The main thing is that both the applications and the administrative documents for the issuance of money on account include the amount of cash, the period for which the cash is issued, the signature of the manager and the date. The form of the application and administrative document is arbitrary. It’s safer to compile them when you issue money on report to salary cards. Otherwise, there is a risk that tax authorities and the bank may decide that this is not accountable income, but other income, and demand personal income tax from it.
An employee can be given a new amount to report at any time. You can issue money even if the employee has not reported on the previous advance (clause 6.3 of the Procedure).
The report deadline remains the same. The employee is required to report on accountable amounts within three working days after the end of the period for which the money was issued (clause 6.3 of the Procedure). You decide for yourself for what period to issue the money. You can set different deadlines depending on the employee’s position. An exception is reporting for a business trip, for which the employee must report within three working days after returning from a business trip.
| What's changing | When does it take effect | As it was | How did it happen | Document No. |
| Rules for issuing money on account | from October 13 | An order for issuing money on account was drawn up for each accountant | Money can be issued on the basis of one order. You can issue a report in cash in any of two ways - at the request of the employee or according to an administrative document. The rule is effective from August 19. | Letter dated October 13, 2021 No. 29-1-1-OE/24158) |
| The Ministry of Finance clarified whether it is possible to issue employee reports on a card | from August 19, 2021 | — | The company has the right to issue money to the employee on a salary card report. Specify the procedure for settlements with accountable persons in the accounting policy. To reduce the risk of tax claims, indicate in the payment order that you are transferring accountable amounts. Receive from the employee documents confirming payment by bank card, for example, cash receipts, a bank statement on the card, etc. The Ministry of Finance of Russia gave such recommendations in an earlier letter - dated 08/25/14 No. 03-11-11/42288. | letter of the Ministry of Finance of Russia dated July 21, 2017 No. 09-01-07/46781 |
| The Central Bank named 6 mandatory details for an order for accountable | from August 19, 2021 | There were no requirements for the order for those accountable, since cash could only be issued upon the employee’s application. | Draw up an order or other administrative document for each cash withdrawal for which there is no application from the employee. It is impossible to issue accountable money only according to an expenditure order. Make sure that the order contains six mandatory details - without them, inspectors may decide that there was no cash issuance under report and will be fined 50,000 rubles. for violation of cash order: 1. Full name of the person to whom you are giving money on account 2. Amount to be issued 3. For how long is cash issued? 4. Signature of the manager 5. Date 6. Registration number of the order. | Letter of the Central Bank of the Russian Federation dated 09/06/17 No. 29-1-1-OE/20642 |
| Rules for issuing money on account | from August 19, 2021 | Money is issued on account if a previously received advance is closed | You can issue money even if the employee has not paid off the previous report. The requirement to close a previously issued advance has been removed. | Directive of the Central Bank of June 19, 2021 No. 4416-U |
| Procedure for registering a cash book | from August 19, 2021 | Entries in the cash book are made by the cashier | The cash book can be maintained not only by the cashier, but also by other authorized persons | Directive of the Central Bank of June 19, 2021 No. 4416-U |
| The procedure for registering incoming and outgoing cash orders | from August 19, 2021 | Signatures are placed on receipts and consumables, in the cash book | Signatures are placed only on paper documents. Electronic signatures are provided for electronic cash orders and the cash book | Directive of the Central Bank of June 19, 2021 No. 4416-U |
| The procedure for conducting cash transactions | from August 19, 2021 | All cash transactions are documented with incoming and outgoing cash orders when they are completed. It is permissible to issue receipts for the total amount based on the CCP and BSO control tape | Both receipts and consumables can be issued upon completion of cash transactions based on fiscal documents. We are talking about the documents provided for by 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 electronic means of payment” | Directive of the Central Bank of June 19, 2021 No. 4416-U |
| Dates for transition to online cash registers have been approved | The first stage of transition - from February 1, 2021 | It was not clear from what date to start using online cash register systems | From February 1, 2021, only new cash registers can be registered. From July 1, 2021, old equipment must be replaced with new ones. | Federal Law dated July 3, 2016 No. 290-FZ |
| Fiscals and patent entrepreneurs can switch to online cash registers later | Transition for UTII and patent - from July 1, 2021 | It was not clear how to switch to online cash register for those who were allowed not to use cash register at all | all benefits for the non-use of cash registers are cancelled, on UTII and patents you need to switch to online cash registers from July 1, 2021 | Clause 7 of Art. 7 Federal Law dated July 3, 2016 No. 290-FZ |
| Some activities are exempt from online cash registers | From February 1, 2021 | The list of exempt activities was smaller | Those who: - sell newspapers, ice cream, transport tickets, vegetables and fruits (out of season); — provides meals to students in educational institutions; — trades in retail markets, fairs; — engages in small household services: shoe repair, metal repair, key making, supervision and care for children, the elderly, and the disabled; - sells food and non-food products in passenger train cars, from hand carts, bicycles, baskets, trays; — sells kvass, milk, vegetable oil, live fish, kerosene from tank trucks; — accepts glassware and waste materials from the population; — sells products of folk arts and crafts; — engaged in plowing vegetable gardens and sawing firewood; — provides porterage services at train stations. Entrepreneurs, when leasing residential premises owned by them, are also exempt from using cash desks. | Article 1 of Federal Law dated July 3, 2016 No. 290-FZ |
| The procedure for registering incoming and outgoing cash orders will be clarified (draft) | After 10 days after the official publication of the Directive (expected from July 1, 2021) | When depositing money, the depositor is given a receipt counterfoil | If the receipt is issued electronically, the receipt to the contributor, at his request, can be sent by email | Directive “On amendments to the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U (being registered with the Ministry of Justice). |
| Paper BSOs canceled | From July 1, 2021 | Until July 1, 2021, companies and individual entrepreneurs providing services to the public will be able to use BSO as before. That is, forms can be filled out by hand or printed using automated systems | The rules for issuing strict reporting forms will change significantly. Sellers will need to send data on issued BSOs electronically to the tax office. The procedure for transferring BSO to the tax office will be the same as when sending cash receipts | Federal Law of July 3, 2016 No. 290-FZ |
How to issue a report according to the new rules
Before the introduction of the amendments, in order to receive money, the employee sent an application to the accounting department or human resources department, which indicated the required amount and an explanation of what it would be spent on. But after the adoption of the instruction of the Central Bank of the Russian Federation No. 4416-U dated June 19, 2017, it is not necessary to submit an application. To issue accountable money, an order or other administrative document of the company on behalf of the director is sufficient. The form of such a document is arbitrary, but indicates the required details:
- Full name of the reporting person;
- document registration number;
- amount of cash;
- the period for which cash is issued;
- purpose (optional);
- director's signature and date.
In an order, it is permissible to indicate several employees and reporting assignments at once, all at the discretion of the organization’s management. If the reporting provisions provide for a statement, it is written, the new procedure for issuing and spending accountable amounts in 2021 does not prohibit this. Organizations independently create document flow.
Application from an employee
| Issue 1000 rubles on account for up to 10 days Naumov | To the Director of JSC Region-Service Naumov F.I. from document specialist Pletnevoy I.G. |
Statement
I ask you to issue funds in the amount of 1000 rubles for the purchase of office supplies.
| 20.01.2021 | Pletneva | Pletneva I.G. |
Order on accountable persons
| Limited Liability Company "Alfa" (Alpha LLC) |
ORDER No. 3
about accountable persons
In order to ensure cash discipline
I ORDER:
1. Chief accountant L.I. Maksimova issue reports once a week in amounts not exceeding 3,000 (three thousand) rubles to the following employees:
- accountant T.N. Frolova to make cash payments under all necessary circumstances;
- caretaker Romanova E.D. for the purchase of office supplies for the needs of the organization.
2. The period for issuing the report is 3 working days.
3. In all other cases, the issuance of cash on account is approved by a separate order.
| Director: | Sokolov | Sokolov K.E. |
The following have been familiarized with the order:
| Chief Accountant: | Maksimova | Maksimova L.I. |
| Accountant: | Frolova | Frolova T.N. |
| Caretaker: | Romanova | Romanova E.D. |
Responsibility
It is important for organizations and individual entrepreneurs to follow the procedure for conducting cash transactions. Violation of this order will result in a fine (Part 1 of Article 15.1 of the Code of Administrative Offenses of the Russian Federation):
- for an organization - from 40,000 to 50,000 rubles;
- for its officials and individual entrepreneurs - from 4,000 to 5,000 rubles.
- Svetlana Chernykh (Kuznetsova)
2019-01-15 23:57:00Hello everybody! The article is excellent, clear from A to Z. Let’s think about how not to receive fines from the tax office - our SNT (gardening non-profit partnership) of 48 people has already been fined. (there is no one else to fine). We will know how and how to legally cover our personal and hard-earned pennies taken into account. THANK YOU State!
What to consider in 2021
When accepting an advance report, take into account changes in the design of cash receipts and BSO - the required details include information about the name of the buyer (organization or individual entrepreneur) and his tax identification number.
When making settlements with accountable persons in 2021, taking into account the latest changes, remember:
- If the accountable person has been given a power of attorney to purchase goods and services in the interests of the organization and he has presented it to the seller, then the seller is obliged to reflect this data in the issued cash receipt.
- If the seller is unable to reliably establish that an individual is acting in the interests of a particular organization, then he is not required to comply with this requirement for issuing a check. In this case, the buyer for the seller is the individual himself, and the cash receipt is issued in the usual manner.
