Directive of the Bank of Russia dated October 7, 2013 N 3073-U
CENTRAL BANK OF THE RUSSIAN FEDERATION
NOTE
dated October 7, 2013 N 3073-U
ABOUT CASH PAYMENTS
Based on Articles 4, 82.3 of the Federal Law of July 10, 2002 N 86-FZ “On the Central Bank of the Russian Federation (Bank of Russia)” (Collected Legislation of the Russian Federation, 2002, N 28, Art. 2790; 2003, N 2, Art. 157; N 52, Art. 5032; 2004, N 27, Art. 2711; N 31, Art. 3233; 2005, N 25, Art. 2426; N 30, Art. 3101; 2006, N 19, Art. 2061; N 25, Art. 2648; 2007, N 1, Art. 9, Art. 10; N 10, Art. 1151; N 18, Art. 2117; 2008, N 42, Art. 4696, Art. 4699; N 44, Article 4982; N 52, Article 6229, Article 6231; 2009, N 1, Article 25; N 29, Article 3629; N 48, Article 5731; 2010, N 45, Article 5756; 2011, N 7, Art. 907; N 27, Art. 3873; N 43, Art. 5973; N 48, Art. 6728; 2012, N 50, Art. 6954; N 53, Art. 7591, Art. 7607; 2013, N 11, Art. 1076; N 14, Art. 1649; N 19, Art. 2329; N 27, Art. 3438, Art. 3476, Art. 3477; N 30, Art. 4084; N 52, Art. 6975) present The Directive establishes the rules for making cash payments in the Russian Federation in the currency of the Russian Federation, as well as in foreign currency, in compliance with the requirements of the currency legislation of the Russian Federation.
1. This Directive does not apply to cash payments with the participation of the Bank of Russia, as well as to:
cash payments in the currency of the Russian Federation and in foreign currency between individuals who are not individual entrepreneurs;
banking operations carried out in accordance with the legislation of the Russian Federation, including regulations of the Bank of Russia;
making payments in accordance with the customs legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees.
2. Individual entrepreneurs and legal entities (hereinafter referred to as participants in cash payments) do not have the right to spend cash received in their cash registers in the currency of the Russian Federation for goods sold by them, work performed by them and (or) services provided by them, as well as received as insurance premiums , except for the following purposes:
payments to employees included in the wage fund and social payments;
payments of insurance compensation (insurance amounts) under insurance contracts to individuals who previously paid insurance premiums in cash;
issuing cash for personal (consumer) needs of an individual entrepreneur not related to his business activities;
payment for goods (except for securities), works, services;
issuing cash to employees on account;
refund for previously paid in cash and returned goods, uncompleted work, unrendered services;
issuing cash when carrying out operations by a bank payment agent (subagent) in accordance with the requirements of Article 14 of the Federal Law of June 27, 2011 N 161-FZ “On the National Payment System” (Collected Legislation of the Russian Federation, 2011, N 27, Art. 3872; 2012, No. 53, Article 7592; 2013, No. 27, Article 3477; No. 30, Article 4084).
Credit organizations have the right to spend cash received at their cash desks in the currency of the Russian Federation without limiting the purposes of spending.
3. Bank payment agents (subagents) do not have the right to spend cash in the currency of the Russian Federation, accepted when carrying out transactions in accordance with Federal Law of June 27, 2011 N 161-FZ “On the National Payment System”.
Payment agents (subagents) do not have the right to spend cash in the currency of the Russian Federation, accepted when carrying out transactions in accordance with Federal Law of June 3, 2009 N 103-FZ “On the activities of accepting payments from individuals carried out by payment agents” (Collection of Legislation of the Russian Federation) Federation, 2009, No. 23, Article 2758; No. 48, Article 5739; 2010, No. 19, Article 2291; 2011, No. 27, Article 3873).
4. Cash payments in the currency of the Russian Federation between participants in cash payments (subject to the maximum amount of cash payments established by paragraph 6 of this Instruction), between participants in cash payments and individuals for transactions with securities, under real estate lease agreements, for the issuance (return) ) loans (interest on loans), for the activities of organizing and conducting gambling are carried out at the expense of cash received at the cash desk of the participant in cash payments from his bank account.
5. Cash payments in the currency of the Russian Federation and foreign currency between participants in cash payments and individuals are carried out without limiting the amount.
6. Cash payments in the currency of the Russian Federation and foreign currency between participants in cash payments within the framework of one agreement concluded between these persons can be made in an amount not exceeding 100 thousand rubles or an amount in foreign currency equivalent to 100 thousand rubles at the official exchange rate of the Bank of Russia on the date of cash payments (hereinafter referred to as the maximum amount of cash payments).
Cash payments are made in an amount not exceeding the maximum amount of cash payments in the fulfillment of civil obligations provided for in an agreement concluded between participants in cash payments and (or) arising from it and executed both during the validity period of the agreement and after its expiration. actions.
Cash payments are made in an amount not exceeding the maximum amount of cash payments when a credit institution issues cash upon request for the return of the balance of funds transferred to a special account with the Bank of Russia, the procedure for opening and maintaining which is determined by the Directive of the Bank of Russia dated July 15, 2013 N 3026-U “On a special account in the Bank of Russia”, registered by the Ministry of Justice of the Russian Federation on August 16, 2013 N 29423 (“Bulletin of the Bank of Russia” dated August 28, 2013 N 47).
Without taking into account the maximum amount of cash payments, cash in the currency of the Russian Federation received at the cash desks of participants in cash payments is spent in accordance with paragraph 2 of this Directive for the following purposes:
payments to employees included in the wage fund and social payments;
for personal (consumer) needs of an individual entrepreneur not related to his business activities;
issuance to employees for reporting.
7. This Directive comes into force 10 days after the day of its official publication in the Bulletin of the Bank of Russia.
Governor of the Central Bank
Russian Federation
E.S.NABIULLINA
Cash payment rules and payment limit in 2020
Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U establishes a limit for cash payments between legal entities in 2021, as well as the procedure for paying in cash. And it closes loopholes with legal ways to bypass the 100 thousand limit. Payments between individuals in cash are not limited. There is no limit for cash settlements with individuals.
The main innovation is that legal entities and individual entrepreneurs will only be able to spend money on some cash amounts. Withdrawn from a bank account and deposited into the cash register.
There is a ban on issuing cash from the cash register from cash proceeds for purposes not mentioned in the instructions of the Central Bank. That is, in order to issue a loan to an employee, you need to take cash proceeds. Give it to the bank. Then receive the loan amount in cash from the bank using a check. And only issue a loan from the cash received from the bank. Naturally, the servicing bank receives profit in the form of a commission for accepting and issuing cash. This, apparently, is the main purpose of the ban. So that people pay more commissions to their bank.
Important! From revenue, loans, return of unspent accountable money and all other amounts received at the cash desk not from the account of your organization (IP). Cash payments not included in the list of permitted transactions cannot be carried out.
Here are the pleasant innovations of cash payments. An individual entrepreneur has the right to withdraw proceeds from the cash register for his personal needs without any limit on the amount. It is enough to draw up a cash register order (consumable order) with the wording “For personal (consumer) needs of an individual entrepreneur.”
But the maximum limit for cash payments remained unchanged. 100,000 rub. within the framework of one agreement between legal entities and individual entrepreneurs. (hereinafter referred to as cash payment participants).
to menu
Questions and answers on cash limits of 100,000 rubles.
So, we see that the Directive establishes a Cash Payment Limit for payment of settlements between legal entities and individual entrepreneurs since 2014. Which has not changed in value and is equal to 100,000 rubles under one agreement.
Is it possible to carry out transactions with the same counterparty in the amount of more than 100 thousand rubles on one cash day and using one invoice?
Yes, it is possible under several contracts for no more than 100 thousand rubles. one contract per day. It is written: “Cash payments in Russian currency and foreign currency between participants in cash payments within the framework of one agreement. concluded between the specified persons.”
Attention! If the subject of the agreement and all other conditions remain the same in other agreements, then there is a high probability that the court may recognize (some courts do recognize) such agreements as “one agreement.”
Issuing cash to an employee for a business trip report
You can issue them, including at the expense of cash proceeds, and there will be no violation of cash discipline in this case. Because money spent on a business trip is an expense for the organization, that is, payment for goods, work, and services purchased in its interests. And it is allowed to spend cash proceeds on such payment. It doesn’t matter whether you give money in advance or reimburse employees for amounts already spent.
Note: Read other questions and answers on cash discipline for the menu
Fine for failure to comply with cash discipline
If a legal entity or individual entrepreneur exceeds the amount of 100,000 rubles. according to one agreement, this is considered a violation of the procedure for working with cash. For this, a fine is provided under Article 15.1 of the Code of the Russian Federation on Administrative Offenses.
For organizations, its amount ranges from 40,000 to 50,000 rubles. For a responsible employee (official) - from 4,000 to 5,000 rubles. But inspectors have the right to bring an organization to justice within two months from the date of violation (part 1 of article 4.5 and subsection 6 of part 1 of article 24.5 of the Administrative Code of the Russian Federation).
According to the Code of Administrative Offenses of the Russian Federation, administrative liability is provided for exceeding the cash payment limit. And for both buyers and sellers.
Cases related to violation of the cash payment limit are considered by tax inspectorates (Article 23.5 of the Code of Administrative Offenses of the Russian Federation).
According to the provisions of Part 1 of Article 4.5 and Subclause 6 of Part 1 of Article 24.5, a fine for violating the cash payment limit can be imposed only within two months from the date of its commission. The moment when the violation was discovered does not matter.
to menu
How much cash does a lawyer have?
Note:More details...(.pdf 385Kb)
A lawyer who has established a law office is not subject to restrictions on the amount of cash payments. The fact is that the maximum amount for them - in the amount of 100,000 rubles - is established only for settlements between legal entities and individual entrepreneurs (clause 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013 “On making cash payments”).
Such a lawyer does not belong to these categories. He is an individual, although endowed with a special professional status (Article 9 of Law No. 63-FZ “On Advocacy”).
Moreover, on the basis of paragraph 1 of Art. 861 of the Civil Code of the Russian Federation, settlements with the participation of citizens not related to their business activities can be made in cash without limiting the amount.
A cash register is not used in a lawyer's office. The legislator has provided for such an obligation only for organizations and individual entrepreneurs (clause 2 of article 1.2 of the Federal Law of May 22, 2003 N 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment" ). The provisions of this Law do not apply to an “individual” lawyer.
Settlements with the participation of citizens are carried out without limiting the amount. That is, a company or entrepreneur has the right to receive or transfer cash amounts to citizens without restrictions and not to comply with the cash payment limit.
to menu
