Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U
Based on Articles 4, 82.3 of the Federal Law of July 10, 2002 No. 86-FZ “On the Central Bank of the Russian Federation (Bank of Russia)” (Collected Legislation of the Russian Federation, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Article 2648; 2007, No. 1, Article 9, Article 10; No. 10, Article 1151; No. 18, Article 2117; 2008, No. 42, Article 4696, Article 4699; No. 44, Article 4982; No. 52, Article 6229, Article 6231; 2009, No. 1, Article 25; No. 29, Article 3629; No. 48, Article 5731; 2010, No. 45, Article 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 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 Federal Law of June 27, 2011 No. 161-FZ “On the National Payment System” (Collected Legislation of the Russian Federation, 2011, No. 27, Art. 3872; 2012, No. 53, Art. 7592; 2013, No. 27, Art. 3477; No. 30, Art. 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 No. 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 No. 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 No. 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 No. 29423 “Bulletin of the Bank of Russia” dated August 28, 2013 No. 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. Chairman of the Central Bank
of the Russian Federation E. S. Nabiullina
Directive of the Bank of Russia dated October 7, 2013 N 3073-U
About making 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.
Chairman of the Central Bank of the Russian Federation E.S. Nabiullina
Registered with the Ministry of Justice of the Russian Federation on April 23, 2014 Registration No. 32079
See also:
Directive of the Central Bank of the Russian Federation dated June 20, 2007 N 1843-U On the maximum amount of cash payments and the expenditure of cash received by the cash desk of a legal entity or the cash desk of an individual entrepreneur
Decree of the Government of the Russian Federation of May 6, 2008 N 359 On the procedure for making cash payments and (or) payments using payment cards without the use of cash register equipment
Regulations of the Central Bank of the Russian Federation dated October 12, 2011 N 373-P On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation
Order of the Ministry of Finance of the Russian Federation dated October 17, 2011 N 133n On approval of the Administrative Regulations for the execution by the Federal Tax Service of the state function of monitoring and supervising the completeness of accounting for cash proceeds in organizations and individual entrepreneurs
Directive of the Bank of Russia dated October 7, 2013 N 3073-U On cash payments
WAREHOUSE OF LAWS
Legislation
CENTRAL BANK OF THE RUSSIAN FEDERATION (BANK OF RUSSIA)
"____" ________ 2021 No. _______
Moscow
U C A Z A N I E
About making changes
in Directive of the Bank of Russia dated October 7, 2013 No. 3073-U
“On cash payments”
1. Introduce the following changes to the Bank of Russia Directive No. 3073-U dated October 7, 2013 “On Cash Payments”, registered by the Ministry of Justice of the Russian Federation on April 23, 2014 No. 32079.
1.1. Clause 2 should be stated as follows:
"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, for 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;
issuance by a microfinance organization, pawnshop, credit consumer cooperative, agricultural credit consumer cooperative (hereinafter referred to collectively as non-credit financial organizations) to other participants in cash payments, to individuals of loans, payment of interest on loans (subject to the restrictions established by paragraphs 41, 42 of this Directive) ;
return by non-credit financial institutions to other participants in cash payments, individuals, previously attracted from them loans and interest due on loans (subject to the restrictions established by paragraphs 41, 42 of this Directive);
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 Federal Law of June 27, 2011 No. 161-FZ “On the National Payment System” (Collected Legislation of the Russian Federation, 2011, No. 27, Art. 3872; 2012, No. 53, Art. 7592; 2013, No. 27, Art. 3477; No. 30, Art. 4084; No. 52, Art. 6968; 2014, No. 19, Art. 2315, Art. 2317; No. 43, Art. 5803; 2015, No. 1, Article 8, Article 14; 2021, No. 27, Article 4221, Article 4223; 2021, No. 15, Article 2134; No. 18, Article 2665; No. 30, Article 4456 ; 2021, No. 27, Art. 3950, Art. 3952).
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.”
1.2. Clause 4 should be stated as follows:
"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 are carried out at the expense of cash received at the cash desk of the participant in cash payments from his bank account, in in the following cases:
on transactions with securities;
under real estate lease agreements;
for the issuance (repayment) of loans, payment of interest on loans, except for the cases established by paragraph 41 of this Directive;
on the activities of organizing and conducting gambling.”
1.3. Supplement the Directive with paragraphs 41 and 42 as follows:
"4¹. Cash payments in the currency of the Russian Federation between non-credit financial organizations (their separate divisions) and other participants in cash payments, individuals for the issuance (repayment) of loans, payment of interest on loans can be carried out at the expense of cash received at the cash desk of the non-credit financial organization (its separate divisions) not from a bank account, in the following cases:
the amount of cash payments between microfinance organizations and pawnshops and other participants in cash payments, individuals for the issuance (repayment) of loans, payment of interest on loans does not exceed 50 thousand rubles under one loan agreement;
the amount of cash payments between credit consumer cooperatives and agricultural credit consumer cooperatives and other participants in cash payments, individuals for the issuance (repayment) of loans, payment of interest on loans does not exceed 100 thousand rubles under one loan agreement.
42. Cash payments provided for in paragraph 41 of this Directive are carried out by microfinance organizations (their separate divisions) and pawnshops (their separate divisions) until the total amount of cash payments is reached - one million rubles within one day, credit consumer cooperatives (their separate divisions) and agricultural credit consumer cooperatives (their separate divisions) until the total amount of cash payments is reached - two million rubles within one day.
After reaching the amounts of cash settlements established by this paragraph, cash settlements between non-credit financial organizations (their separate divisions) and other participants in cash settlements, individuals for the issuance (repayment) of loans, payment of interest on loans are carried out at the expense of cash received at the cash desk of the non-credit financial organization (its separate division) from its bank account."
2. This Directive is subject to official publication and comes into force 10 days after the day of its official publication.
Chairman
Central Bank
Russian Federation E.S. Nabiullina
