Central Bank of the Russian Federation instruction dated March 11, 2014 No. 3210-U

Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U

1. This Directive is based on 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. 49, Art. 6336; No. 52, Article 6975) determines the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia (hereinafter - cash) on the territory of the Russian Federation by legal entities (with the exception of the Central Bank of the Russian Federation, credit organizations (hereinafter - bank), as well as a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.

For the purposes of this Directive, small businesses are understood to be legal entities classified in accordance with the conditions established by the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” (Collected Legislation of the Russian Federation, 2007, No. 31, Art. 4006; No. 43, Art. 5084; 2008, No. 30, Art. 3615, Art. 3616; 2009, No. 31, Art. 3923; No. 52, Art. 6441; 2010, No. 28, Art. 3553 ; 2011, No. 27, Art. 3880; No. 50, Art. 7343; 2013, No. 27, Art. 3436, Art. 3477; No. 30, Art. 4071; No. 52, Art. 6961), to small enterprises, in including micro-enterprises.

When conducting cash transactions, recipients of budget funds are guided by this Directive, unless otherwise specified by a regulatory legal act regulating the procedure for conducting cash transactions by recipients of budget funds.

2. To conduct operations for accepting cash, including their recalculation, issuing cash (hereinafter - cash transactions), a legal entity, by an administrative document, establishes the maximum allowable amount of cash that can be stored in the place for conducting cash transactions, determined by the head of the legal entity (hereinafter – cash desk), after displaying in the cash book 0310004 the amount of cash balance at the end of the working day (hereinafter referred to as the cash balance limit).

A legal entity independently determines the cash balance limit in accordance with the appendix to this Directive based on the nature of its activities, taking into account the volume of receipts or volumes of cash disbursements.

A payment agent operating in accordance with the Federal Law of June 3, 2009 No. 103-FZ “On the activities of accepting payments from individuals carried out by payment agents” (Collected Legislation of the Russian Federation, 2009, No. 23, Art. 2758; No. 48, Article 5739; 2010, No. 19, Article 2291; 2011, No. 27, Article 3873) (hereinafter referred to as the paying agent), a bank payment agent (subagent) operating in accordance with 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) (hereinafter – bank payment agent (subagent), when determining the cash balance limit, cash accepted during the activities of the payment agent, bank payment agent (subagent) is not taken into account.

A division of a legal entity at the location of which a separate workplace (workplaces) (hereinafter referred to as a separate division) is equipped, depositing cash into a bank account opened for a legal entity in a bank, the cash balance limit is established in the manner prescribed by this Directive for a legal entity .

A legal entity, which includes separate divisions that deposit cash at the cash desk of a legal entity, determines the cash balance limit taking into account the cash balance limits established for these separate divisions.

A copy of the administrative document establishing a cash balance limit for a separate division is sent by the legal entity to the separate division in the manner established by the legal entity.

A legal entity stores funds in bank accounts in banks in excess of the cash balance limit established in accordance with paragraphs two to five of this paragraph, which is free cash.

Accumulation by a legal entity of cash in the cash register in excess of the established cash balance limit is allowed on days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out federal state statistical observation forms, into the wage fund and social payments (hereinafter - other payments), including the day of receipt of cash from a bank account for the specified payments, as well as on weekends and non-working holidays if a legal entity conducts cash transactions on these days.

In other cases, accumulation by a legal entity of cash in the cash register in excess of the established cash balance limit is not allowed.

Individual entrepreneurs and small businesses may not set a cash balance limit.

3. An authorized representative of a legal entity delivers cash to a bank or to an organization included in the Bank of Russia system that carries out transportation of cash, collection of cash, operations for receiving, recalculating, sorting, forming and packaging cash of bank clients (hereinafter referred to as the organization, included in the Bank of Russia system) for crediting their amounts to the bank account of a legal entity.

An authorized representative of a separate division may, in the manner established by a legal entity, deposit cash at the cash desk of a legal entity, or to a bank, or to an organization included in the Bank of Russia system, for crediting their amounts to the bank account of the legal entity.

4. Cash transactions are carried out at the cash desk by a cashier or other employee, a certain head of a legal entity, an individual entrepreneur or another authorized person (hereinafter referred to as the manager) from among his employees (hereinafter referred to as the cashier), with the establishment of the corresponding official rights and responsibilities with which the cashier must be read under signature. Cash transactions with individuals who are visually impaired, using a facsimile reproduction of their handwritten signature, affixed using a mechanical copying device, are carried out taking into account the requirements of Article 14.1 of the Federal Law of November 24, 1995 No. 181-FZ “On the social protection of disabled people in the Russian Federation”. Federation" (Collected Legislation of the Russian Federation, 1995, No. 48, Art. 4563; 1999, No. 2, Art. 232; No. 29, Art. 3693; 2001, No. 24, Art. 2410; No. 33, Art. 3426; No. 53; Article 5024; 2002, No. 1, Article 2; 2003, No. 2, Article 167; No. 43, Article 4108; 2004, No. 35, Article 3607; 2005, No. 1, Article 25; 2006 , No. 1, Art. 10; 2007, No. 43, Art. 5084; No. 49, Art. 6070; 2008, No. 9, Art. 817; No. 29, Art. 3410; No. 30, Art. 3616; No. 52, Art. 6224; 2009, No. 18, Art. 2152; No. 30, Art. 3739; 2010, No. 50, Art. 6609; 2011, No. 27, Art. 3880; No. 30, Art. 4596; No. 45, Art. 6329; No. 47, Art. 6608; No. 49, Art. 7033; 2012, No. 29, Art. 3990; No. 30, Art. 4175; No. 53, Art. 7621; 2013, No. 8, Art. 717; No. 19 , Art. 2331; No. 27, Art. 3460, Art. 3475, art. 3477; No. 48, art. 6160; No. 52, art. 6986; 2014, No. 26, Art. 3406; No. 30, art. 4268) as a cashier in the presence of an employee specified in the administrative document of a legal entity, individual entrepreneur and not carrying out this cash transaction. In this case, the specified employee, before conducting a cash transaction, verbally brings to the attention of an individual who is visually disabled information about the nature of the cash transaction being carried out and the amount of the transaction (amount of cash).

(Paragraph as amended, put into effect on March 23, 2015 by Directive of the Bank of Russia dated February 3, 2015 No. 3558-U. - See previous edition.)

If a legal entity or individual entrepreneur has several cashiers, one of them performs the functions of a senior cashier (hereinafter referred to as the senior cashier).

Cash transactions can be carried out by the manager.

A legal entity or individual entrepreneur can conduct cash transactions using software and hardware.

Software and hardware designed to accept Bank of Russia banknotes must have the function of recognizing at least four machine-readable security features of Bank of Russia banknotes, the list of which is established by a regulatory act of the Bank of Russia.

4.1. Cash transactions are formalized by incoming cash orders 0310001, outgoing cash orders 0310002 (hereinafter referred to as cash documents).

Cash documents can be drawn up upon completion of cash transactions on the basis of fiscal documents provided for in paragraph twenty-seven of Article 1.1 of 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" (Collected Legislation of the Russian Federation, 2003, No. 21, Art. 1957; 2009, No. 23, Art. 2776; No. 29, Art. 3599; 2010, No. 31, Art. 4161; 2011, No. 27, Art. 3873; 2012, No. 26, Art. 3447; 2013, No. 19, Art. 2316; No. 27, Art. 3477; No. 48, Art. 6165; 2014, No. 19, Art. 2316; 2015, No. 10, Art. 1421; 2021, No. 27, Art. 4223).

The paying agent, bank payment agent (subagent) draws up a separate cash receipt order 0310001 for cash accepted during the activities of the payment agent, bank payment agent (subagent).

Individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, may not prepare cash documents.

(Clause as amended, put into effect on August 19, 2021 by Directive of the Bank of Russia dated June 19, 2021 No. 4416-U. - See previous edition.)

4.2. Cash documents are prepared:

chief accountant;

an accountant or other official (including a cashier) specified in an administrative document, or an official of a legal entity, an individual with whom agreements have been concluded for the provision of accounting services (hereinafter referred to as the accountant);

manager (in the absence of a chief accountant and accountant).

4.3. Cash documents are signed by the chief accountant or accountant (in their absence, by the manager), as well as by the cashier.

In the case of conducting cash transactions and drawing up cash documents by the manager, cash documents are signed by the manager.

4.4. The cashier is provided with a seal (stamp) containing the details confirming the conduct of a cash transaction (hereinafter referred to as the seal (stamp), as well as sample signatures of persons authorized to sign cash documents when registering cash documents on paper.

(Paragraph as amended, put into effect on August 19, 2021 by Directive of the Bank of Russia dated June 19, 2021 No. 4416-U. - See previous edition.)

In the case of conducting cash transactions and drawing up cash documents by the manager, sample signatures of persons authorized to sign cash documents are not drawn up.

4.5. If there is a senior cashier, transactions for the transfer of cash between the senior cashier and cashiers during the working day are reflected by the senior cashier in the accounting book for cash received and issued by the cashier 0310005, indicating the amounts of cash transferred. Entries in the book of accounting of funds accepted and issued by the cashier 0310005 are made at the time of transfer of cash and are confirmed by the signatures of the senior cashier, cashier.

4.6. The legal entity records cash received at the cash desk, with the exception of cash accepted during the activities of a paying agent, bank payment agent (subagent), and cash issued from the cash register in the cash book 0310004.

The paying agent, bank payment agent (subagent) maintains a separate cash book 0310004 to account for cash accepted during the activities of the payment agent, bank payment agent (subagent).

Entries in the cash book 0310004 are made for each incoming cash order 0310001, outgoing cash order 0310002, issued respectively for cash received and issued (full posting of cash to the cash desk).

(Paragraph as amended, put into effect on August 19, 2021 by Directive of the Bank of Russia dated June 19, 2021 No. 4416-U. - See previous edition.)

At the end of the working day, the cashier checks the actual amount of cash in the cash register with the data of cash documents, the amount of the cash balance reflected in the cash book 0310004, and certifies the entries in the cash book 0310004 with a signature.

(Paragraph as amended, put into effect on August 19, 2021 by Directive of the Bank of Russia dated June 19, 2021 No. 4416-U. - See previous edition.)

Entries in the cash book 0310004 are verified with the data of cash documents by the chief accountant or accountant (in their absence, by the manager) and signed by the person who carried out the specified reconciliation.

If no cash transactions were carried out during the working day, entries in the cash book 0310004 are not made.

Separate divisions transfer to the legal entity a copy of the cash book sheet 0310004 in the manner established by the legal entity, taking into account the deadline for the legal entity to prepare accounting (financial) statements.

Control over the maintenance of the cash book 0310004 is carried out by the chief accountant (in his absence, by the manager).

If individual entrepreneurs, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, they may not keep a cash book 0310004.

4.7. The documents provided for by this Directive can be drawn up on paper or electronically.

Documents on paper are drawn up by hand or using technical means designed for processing information, including a personal computer and software (hereinafter referred to as technical means), and signed with handwritten signatures. In documents drawn up on paper, with the exception of cash documents, corrections may be made containing the date of correction, surnames and initials, as well as the signatures of the persons who prepared the documents to which corrections were made.

Documents in electronic form are drawn up using technical means, taking into account their protection from unauthorized access, distortion and loss of information. Documents executed electronically are signed with electronic signatures in accordance with the requirements of the Federal Law of April 6, 2011 No. 63-FZ “On Electronic Signatures” (Collected Legislation of the Russian Federation, 2011, No. 15, Art. 2036; No. 27, Art. 3880; 2012, No. 29, Art. 3988; 2013, No. 14, Art. 1668; No. 27, Art. 3463, Art. 3477; 2014, No. 11, Art. 1098; No. 26, Art. 3390; 2021, No. 1, Article 65; No. 26, Article 3889) (hereinafter referred to as electronic signature). Corrections to documents executed electronically after the documents have been signed are not permitted.

(Paragraph as amended, put into effect on August 19, 2021 by Directive of the Bank of Russia dated June 19, 2021 No. 4416-U. - See previous edition.)

The storage of documents drawn up on paper or electronically is organized by the manager.

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

5.1. Upon receipt of cash receipt order 0310001, the cashier checks the presence of the signature of the chief accountant or accountant (if they are absent, the signature of the manager) and when drawing up cash receipt order 0310001 on paper - its compliance with the sample, except for the case provided for in paragraph two of subclause 4.4 of clause 4 of this Directive, checks the correspondence of the amount of cash entered in numbers with the amount of cash entered in words, the presence of supporting documents listed in the cash receipt order 0310001.

(Paragraph as amended, put into effect on August 19, 2021 by Directive of the Bank of Russia dated June 19, 2021 No. 4416-U. - See previous edition.)

The cashier accepts cash by sheet, piece by piece.

Cash is accepted by the cashier in such a way that the cash depositor can observe the actions of the cashier.

After accepting cash, the cashier checks the amount indicated in the cash receipt order 0310001 with the amount of cash actually received.

If the amount of cash deposited corresponds to the amount specified in the cash receipt order 0310001, the cashier signs the cash receipt order 0310001, puts a seal (stamp) on the receipt for the cash receipt order 0310001 issued to the cash depositor and gives him the specified receipt for the cash receipt order 0310001. When registering cash receipt order 0310001 in electronic form, a receipt for cash receipt order 0310001 can be sent to the cash depositor at his request to the email address provided by him.

(Paragraph as amended, put into effect on August 19, 2021 by Directive of the Bank of Russia dated June 19, 2021 No. 4416-U. - See previous edition.)

If the deposited amount of cash does not correspond to the amount specified in the cash receipt order 0310001, the cashier invites the cash depositor to add the missing amount of cash or returns the excess deposited amount of cash. If the cash depositor refuses to add the missing amount of cash, the cashier returns the deposited amount of cash to him. The cashier crosses out the cash receipt order 0310001 (if the cash receipt order 0310001 is issued in electronic form, he makes a note about the need to re-register the cash receipt order 0310001) and transfers (sends) it to the chief accountant or accountant (in their absence - to the manager) for re-registration of the cash receipt order 0310001 to the actual amount of cash deposited.

(Paragraph as amended, put into effect on August 19, 2021 by Directive of the Bank of Russia dated June 19, 2021 No. 4416-U. - See previous edition.)

5.2. The subclause has lost force since August 19, 2021 - Directive of the Bank of Russia dated June 19, 2021 No. 4416-U. – See previous edition.

5.3. Acceptance of cash deposited by a separate division into the cash desk of a legal entity is carried out in the manner established by the legal entity, according to cash receipt order 0310001.

6. Cash issuance is carried out according to cash receipts orders 0310002.

The issuance of cash for the payment of wages, stipends and other payments to employees is carried out according to cash receipts orders 0310002, payroll slips 0301009, pay slips 0301011.

6.1. Upon receipt of cash receipt order 0310002 (payroll slip 0301009, payroll slip 0301011), the cashier checks for the presence of the signature of the chief accountant or accountant (if they are absent, the presence of the signature of the manager) and when drawing up the specified documents on paper, its compliance with the sample, except in the case of provided for in paragraph two of subclause 4.4 of clause 4 of this Directive, the correspondence of the amounts of cash entered in numbers with the amounts entered in words. When issuing cash using cash order 0310002, the cashier also checks the presence of supporting documents listed in cash order 0310002.

(Paragraph as amended, put into effect on August 19, 2021 by Directive of the Bank of Russia dated June 19, 2021 No. 4416-U. - See previous edition.)

The cashier issues cash after identifying the recipient of the cash using the passport or other identification document presented by him in accordance with the requirements of the legislation of the Russian Federation (hereinafter referred to as the identity document), or according to the power of attorney and identification document presented by the recipient of the cash. Cash issuance is carried out by the cashier directly to the cash recipient indicated in the cash receipt order 0310002 (payroll slip 0301009, payroll slip 0301011) or in the power of attorney.

When issuing cash by power of attorney, the cashier checks the compliance of the surname, name, patronymic (if any) of the recipient of the cash specified in the cash debit order 0310002, with the surname, name, patronymic (if any) of the principal specified in the power of attorney; correspondence of the surname, name, patronymic (if any) of the authorized person indicated in the power of attorney and cash receipt order 0310002, the data of the identity document, with the data of the identity document presented by the authorized person. In payroll 0301009 (payroll 0301011), before the signature of the person entrusted with receiving cash, the cashier makes an entry “by proxy.” The power of attorney is attached to the cash receipt order 0310002 (payroll slip 0301009, payroll slip 0301011).

In the case of issuing cash under a power of attorney issued for several payments or for receiving cash from different legal entities or individual entrepreneurs, copies of it are made and certified in the manner established by the legal entity or individual entrepreneur. A certified copy of the power of attorney is attached to cash receipt order 0310002 (payroll slip 0301009, payroll slip 0301011). The original power of attorney (if any) is kept by the cashier and, at the last cash withdrawal, is attached to the cash receipt order 0310002 (payroll slip 0301009, payroll slip 0301011).

6.2. When issuing cash under cash order 0310002, the cashier prepares the amount of cash to be issued and passes cash order 0310002 to the cash recipient for signature. If cash expense order 0310002 is issued electronically, the recipient of the cash can affix an electronic signature.

(Paragraph as amended, put into effect on August 19, 2021 by Directive of the Bank of Russia dated June 19, 2021 No. 4416-U. - See previous edition.)

The cashier recalculates the amount of cash prepared for issue in such a way that the recipient of the cash can observe his actions, and issues cash to the recipient in a sheet-by-piece, piece-by-piece manner in the amount specified in the cash receipt order 0310002.

The cashier does not accept claims from the recipient of cash for the amount of cash if the recipient of the cash has not verified in cash receipt order 0310002 the correspondence of the amounts of cash entered in figures with the amounts entered in words, and has not, under the supervision of the cashier, recalculated the cash received by him piece by piece. .

After issuing cash according to cash receipt order 0310002, the cashier signs it.

6.3. To issue cash to an employee on account (hereinafter referred to as the accountable person) for expenses related to the activities of a legal entity, individual entrepreneur, cash order 0310002 is drawn up in accordance with the administrative document of the legal entity, individual entrepreneur or a written statement of the accountable person, drawn up in any form and containing a record of the amount of cash and the period for which cash is issued, the signature of the manager and the date.

(Paragraph as amended, put into effect on August 19, 2021 by Directive of the Bank of Russia dated June 19, 2021 No. 4416-U. - See previous edition.)

The accountable person is obliged, within a period not exceeding three working days after the expiration date for which cash was issued on account, or from the date of return to work, to present to the chief accountant or accountant (in their absence, to the manager) an advance report with attached supporting documents. The check of the advance report by the chief accountant or accountant (in their absence, by the manager), its approval by the manager and the final settlement of the advance report are carried out within the period established by the manager.

The paragraph has lost force since August 19, 2021 - Directive of the Bank of Russia dated June 19, 2021 No. 4416-U. – See previous edition.

6.4. The issuance from the cash desk of a legal entity to a separate division of cash necessary for carrying out cash transactions is carried out in the manner established by the legal entity, according to cash receipt order 0310002.

6.5. The amount of cash intended for payment of wages, scholarships and other payments is established in accordance with payroll 0301009 (payroll 0301011). The deadline for issuing cash for these payments is determined by the manager and is indicated in payroll 0301009 (payroll 0301011). The duration of the period for issuing cash for wages, scholarships and other payments cannot exceed five working days (including the day of receipt of cash from a bank account for these payments).

The issuance of cash to an employee is carried out in the manner prescribed in paragraphs one through three of subclause 6.2 of this clause, with the employee affixing a signature in payroll 0301009 (payroll 0301011).

On the last day of issuing cash intended for payment of wages, scholarships and other payments, the cashier in the payroll sheet 0301009 (payroll sheet 0301011) puts a seal (stamp) or makes the entry “deposited” opposite the names and initials of employees who are not cash is issued, calculates and records in the final line the amount of cash actually issued and the amount to be deposited, checks the indicated amounts with the total amount in payroll sheet 0301009 (payroll sheet 0301011), puts his signature on payroll sheet 0301009 ( payroll 0301011) and submits it for signing to the chief accountant or accountant (in their absence, to the manager).

For the amounts of cash actually issued according to payroll slip 0301009 (payroll slip 0301011), an expense cash order 0310002 is issued.

7. Measures to ensure the safety of cash during cash transactions, storage, transportation, the procedure and timing of checks of the actual availability of cash are determined by a legal entity or an individual entrepreneur.

8. This Directive is subject to official publication in the “Bulletin of the Bank of Russia” 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 February 28, 2014 No. 5) comes into force on June 1, 2014, with the exception of paragraph five point 4.

8.1. Paragraph five of clause 4 of this Directive comes into force on January 1, 2015.

8.2. From the date of entry into force of this Directive, Bank of Russia Regulation No. 373-P dated October 12, 2011 “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation”, registered by the Ministry of Justice of the Russian Federation on November 24, 2011 No. 22394 (“Bulletin of the Bank of Russia” dated November 30, 2011 No. 66). Chairman of the Central Bank of the Russian Federation E. S. Nabiullina

New procedure for conducting cash transactions

1. What changes have occurred in the procedure for conducting cash transactions of organizations and individual entrepreneurs.

2. How does the new procedure for conducting cash transactions differ from the expired one?

3. What liability is provided for by the legislation of the Russian Federation for violation of the procedure for conducting cash transactions.

4. What legislative and regulatory acts regulate the procedure for conducting cash transactions.

Since June 1, 2014, not only the procedure for making cash payments has changed, but also the procedure for conducting cash transactions. The new procedure for conducting cash transactions was approved by Bank of Russia Directive No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.” At the same time, 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 No. 373-P) in force until June 1, 2014 has become invalid. In this article we will consider in detail all the significant changes in the procedure for conducting cash transactions by organizations and individual entrepreneurs.

! Please note: for small businesses and individual entrepreneurs, the new procedure for conducting cash transactions has made fundamental changes.

In order to clearly assess the changes made to the procedure for conducting cash transactions from June 1, 2014, let us compare the requirements of the current Bank of Russia Directive No. 3210-U dated March 11, 2014 and the expired Bank of Russia Regulation No. 373-P dated October 12, 2011.

Let us summarize the above analysis of changes made by the Bank of Russia to the procedure for conducting cash transactions:

1. Individual entrepreneurs and small businesses are exempt from the obligation to establish and comply with a cash balance limit (previously, all legal entities and individual entrepreneurs had to approve a cash balance limit)

2. The cash balance limit can be calculated not only by the amount of receipts, but also by the amount of cash issued from the cash register (previously, the method of determining the limit on the amount of cash issued was allowed to be used only in the absence of receipts).

3. A separate division does not have the right to transfer cash for crediting to the bank account of a legal entity using postal services. Now transferring money from a separate division is possible in the following ways: to the cash desk of a legal entity or to a bank, or to an organization included in the Bank of Russia system (previously it was also allowed to transfer by mail).

4. A legal entity has the right to independently set the deadline for the transfer of cash book sheets to separate divisions, taking into account the deadlines for drawing up financial statements (previously this deadline was set by the Bank of Russia - no later than the working day following the day of compilation).

5. The fact of transfer of cash must be recorded only in the book of accounting of funds accepted and issued by the cashier (previously it was also allowed to draw up cash receipts).

6. Individual entrepreneurs who keep records of income or income and expenses and (or) other objects of taxation or physical indicators, that is, all individual entrepreneurs, are exempt from the obligation to draw up cash receipts and expenditure orders, as well as maintain a cash book (previously all legal entities and individual entrepreneurs had to keep a cash book and draw up cash documents).

7. It is clarified that changes can be made to all documents documenting cash transactions, with the exception of incoming and outgoing cash orders (previously there was no direct permission, there was only a ban on making corrections to cash orders). Thus, corrections can be made to the cash book, the book of accounting for funds received and issued by the cashier, the payroll, the payroll sheet, the advance report, but it is not possible to correct cash receipts and debit orders.

8. The procedure for drawing up a cash receipt order for the amount of cash receipts punched during the day and issued strict reporting forms has been clarified: one cash receipt order can be drawn up for the entire amount (previously this possibility was not directly stated).

9. In the cash receipt order, the recipient must only put his signature; the amount does not need to be written in words, it can be printed.

10. In the application for the issuance of funds for the report, the manager must put only his signature; the manager’s handwritten signature about the deadline and the amount of accountable funds is no longer required.

! Please note: the forms of cash documents remain the same - established by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 (as amended on May 3, 2000) “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results.”

The Code of Administrative Offenses of the Russian Federation provides for liability for “violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in the implementation of cash settlements with other organizations in excess of the established amounts, non-receipt (incomplete receipt) of cash to the cash desk, failure to comply with the procedure for storing available funds, as well as in the accumulation of cash in the cash register in excess of established limits" in the form of an administrative fine:

from 4,000 rubles to 5,000 rubles - for officials;

from 40,000 rubles to 50,000 rubles - for legal entities.

(Article 15.1 Chapter 15 of the Code of Administrative Offenses of the Russian Federation)

But now, having considered all the changes in the procedure for conducting cash transactions, I am sure that you will not face liability!

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Legislative and regulatory acts

1. Directive of the Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses”

2. “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 No. 373-P)

3. Code of Administrative Offenses of the Russian Federation

How to familiarize yourself with the official texts of documents - see the Useful sites section