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1. Walls, ceilings, partitions:

• 1.1. Capital external walls, ceilings, partitions are considered to be those made of brick or stone masonry with a thickness of at least 500 mm, concrete wall blocks with a thickness of at least 200 mm, concrete stones with a thickness of 90 mm in two layers, reinforced concrete panels thickness of at least 180 mm.
• 1.2. Capital internal walls (partitions) are considered to be those that are made similarly to capital external walls, or are made of paired gypsum concrete panels with a thickness of 80 mm each with a metal grid of reinforcement laid between them with a diameter of at least 10 mm and a cell size of no more than 150 x 150 mm or from brickwork thickness of at least 120 mm, reinforced with metal grating.
• 1.3. External walls, ceilings, floors and partitions that do not meet the above requirements, with inside the entire area must be reinforced metal bars from reinforcement with a diameter of at least 10 mm and a cell size of no more than 150 x 150 mm, which are then plastered. The gratings are welded to firmly embedded in the wall, the ceiling is 80 mm deep steel anchors with a diameter of at least 12 mm (for embedded parts made of steel strip 100 x 50 x 6 mm, aimed at concrete surfaces
• four dowels) with a pitch of no more than 500 x 500 mm.
• If it is not possible to install gratings on the inside, it is allowed, in agreement with the security departments, to install gratings on the outside. 1.4. In the case of adjacent premises intended for storage material assets

• 2.1. In buildings and premises modern construction doors must comply with the requirements of GOST 6629-88, GOST 24698-81, GOST 24584-81, GOST 14624-84 and be so strong that they provide sufficient resistance when physically impacted by a person, as well as when trying to open them using simple tools, for example: crowbar, axe, hammer, chisel or screwdriver.
• 2.2. External (entrance) doors must be in good working order, fit well to the door frame, solid, at least 40 mm thick, have at least two mortise non-self-latching locks installed at a distance of at least 300 mm from each other.
• 2.3. The entrance doors of the cash register premises of enterprises must be covered on both sides with sheet steel with a thickness of at least 0.6 mm with the sheet folded onto the inner surface of the door or overlapping the end of the leaf. The sheets are fastened along the perimeter and diagonals of the door leaf with nails with a diameter of 3 mm, a length of 40 mm and a pitch of no more than 50 mm. The door must have a metal chain and an inspection peephole on the inside.
• 2.4. The strength of doors can be increased through the use of safety linings, a safety corner lock strip, massive door hinges, end hooks on the hinge side, strengthening the door leaf and installing additional locks.
• If there are external door hinges or single-hinged pivot hinges, the door on their side must be secured with end hooks.
• 2.5. The entrance doors of the cash register premises of enterprises must be additionally protected from the inside with lattice metal doors or sliding metal bars, padlocked with lugs. The lugs for padlocks must be made of a metal strip with a cross-section of 6 x 40 mm. Lattice metal doors are made of steel rods with a diameter of at least 16 mm, forming a cell no more than 150 x 150 mm and welded at each intersection. The perimeter of the lattice door is framed with a steel angle 75 x 75 x 6 mm. Sliding metal gratings are made from a strip with a cross-section of at least 4 x 30 mm with cells no larger than 180 x 180 mm.
• It is allowed to use shaped gratings with the same strength characteristics.
• 2.6. The frame of the doorway (door frame) of the cash register room should be made of steel profile. It is allowed to use wooden door frames reinforced with a steel corner 30 x 40 x 5 mm, fixed to the wall using steel brushes (crutches) with a diameter of at least 10 mm and a length of at least 120 mm.

• 3.1. Exterior door(wall) must be equipped special window with door for customer transactions. The window size should be no more than 200 x 300 mm. If the dimensions of the window exceed those indicated above, then the outside should be reinforced with a metal grille of the " rising Sun". The requirements for the door and its frame are similar to the requirements for doors covered with sheet steel, with pads for a padlock and a latch on the inside.
• 3.2. All windows, transoms and vents in the cash register room must be glazed and have reliable and serviceable locks. The glass must be securely fastened in the grooves.
• 3.3. The main openings of the cash register room, located on the ground floor, are equipped with metal bars. The gratings are made of steel rods with a diameter of at least 16 mm, forming cells of 150 x 150 mm. Where the rods intersect, they must be welded. The ends of the grating rods must be embedded in the wall to a depth of at least 80 mm and filled cement mortar or welded to metal structures.
• If this is not possible, the grille is framed with an angle of 75 x 75 x 6 mm and welded around the perimeter to steel anchors with a diameter of at least 12 mm and a length of at least 120 mm firmly embedded in the wall to a depth of 80 mm (to embedded parts made of steel strip 100 x 50 x 6 mm, targeted to concrete surfaces with four dowels) with a pitch of no more than 500 mm on the protected surfaces. The minimum number of anchors must be at least two on each side.
• 3.4. Allowed to use decorative grilles or blinds, which, in terms of strength and the possibility of penetration through them, should not be inferior to the above-mentioned grilles. The shape of decorative grilles is coordinated with the architect of the city or region.
• 3.5. Depending on the design used window frames, gratings can be installed both on the inside of the room and between the frames.
• 3.5.1. When installing grilles from the inside, frames and vents must open outward.
• 3.5.2. When installing grilles between frames, the outer frame window should open outward, and the inner frame window should open into the room.
• 3.5.3. In rooms where all windows are equipped with bars, one of them is made sliding with a padlock.
• 3.6. Enough effective way protection window openings is the installation of protective shields and shutters on them, which can be installed both on the inside and on the outside of the window.
• 3.6.1. In rooms intended for placement and storage of material assets of group B, protective shields and shutters are installed instead of bars, and in rooms of group A - in addition to bars.
• 3.6.2. If protection is carried out from the outside, then protective panels and shutters must be locked with one or two bolts (if there are high windows - more than 1.5 m) and a padlock. If protection is carried out from the inside of the window, then protective shields and shutters can only be locked with a bolt.
• 3.6.3. Protective shields and shutters must be similar in design to entrance doors and made of tongue-and-groove boards with a thickness of at least 40 mm or from materials of equivalent strength, and in rooms intended to accommodate material assets of group A, shields and shutters are upholstered with sheet steel similar to clause 2.3.

4. Ventilation shafts, ducts and chimneys:

• 4.1. Ventilation shafts, ventilation ducts and chimneys that have access to the roof or adjacent rooms and with their cross-section entering the rooms where material assets are located must be equipped at the entrance to these rooms with metal grilles made from angle iron with a cross-section of at least 75 x 75 x 6 mm and reinforcement with a diameter of at least 16 mm and with a cell of no more than 150 x 150 mm.
• The grilles in ventilation ducts on the side of the protected premises must be no more than 100 mm from the inner surface of the wall (ceiling).
• 4.2. If ventilation ducts and chimneys with a diameter of more than 200 mm pass through the walls of the cash register room, they must be reinforced on the inside along the entire area bordering the duct with gratings, as indicated in clause 1.3.
• 4.3. Ventilation ducts and chimneys with a diameter of more than 200 mm, passing through the cash register premises must be equipped at the entrance (exit) to these premises with metal gratings made of a rod with a diameter of at least 10 mm or a strong metal mesh, followed by a wire for connection to the security alarm.
• 4.3.1. To protect ventilation ducts and chimneys, it is allowed to use false grilles made of a metal tube with a hole diameter of at least 6 mm, with a cell of 100 x 100 mm, for pulling the alarm loop wire.

5. Locking devices:

• 5.1. As locking devices installed on doors, windows, hatches, etc. used: mortise non-self-latching locks, overhead locks, padlocks (barn, control) locks, internal hooks, latches, bolts, latches, etc.
• 5.2. For locking entrance doors in the cash register room it is necessary to use high-security locks of the Abloy type, lever locks with a double-bit key, cylinder pin locks of 2 or more rows.
• 5.3. The degree of protection against opening or picking keys increases if the lock cylinder is equipped with cylinder mechanism has more than five locking pins (there are more than five notches on the key), and the key should not have more than three notches of equal depth and no more than two notches of equal depth should be located next to each other.
• 5.4. Lever locks must have at least six levers (symmetrical or asymmetrical). The number of levers corresponds to the number of steps of the key bit, reduced by one step, intended for moving the lock bolt.
• 5.5. Padlocks should be used mainly for additional locking of doors, grilles, and shutters. These locks are quite effective from the point of view of protection only if they have a hardened steel shackle and a massive body (barn lock), and also if, at the places where they are installed on the locked structures, there are protective covers, plates and other devices that prevent the possibility of rolling and sawing lugs and shackles of locks.
• 5.6. Part of the mortise lock cylinder protruding beyond door leaf on the outside of the door must be protected from breaking or knocking down by a safety lining, rosette, or shield. The protruding part of the cylinder after installing the safety lining, socket, shield should be no more than 2 mm.
• 5.7. An indicator that significantly influences the security properties of a lock is the method of attaching safety linings, sockets, shields to the door leaf, i.e. fastening them with screws or screws. In locks intended for locking entrance doors, fastening of linings, sockets, shields should be carried out only with the help of screws.
• 5.8. In addition, in the cash register room, a steel bolt should be provided to lock the lattice door. The bolt exit must be at least 22 mm. Most domestically produced locks meet these requirements. The striker plate must be strong, at least 3 mm thick and well secured with screws to the door frame.
• 5.9. High performance The L-shaped locking plate, which is secured not only to the door frame, but also to the wall using anchors, is resistant to burglary.
• 5.10. Door linings must be made of metal strip 4 - 6 mm thick and at least 70 mm wide.
• 5.11. The lugs for padlocks must be made of a metal strip with a cross-section of 6 x 40 mm.
• 5.12. The security of locking doors or gates can be increased through the use of reinforced awnings. Reinforced canopies must be made of steel. When padlocked, the locking bar of the reinforced canopy reliably blocks access to its fastening elements (screws).
• 5.13. Door hooks must be made of metal rod with a diameter of at least 12 mm.
• 5.14. Fastening of hooks and plates in walls, door frames and other places must be done using bolts or crutches (ruffs) with a diameter of at least 16 mm. The bolts to be passed through are secured on the inside of the room using washers and nuts with the end of the bolt riveted.

6. Door hinges:

• 6.1. Door hinges must be strong and made of steel. Fastening must be done using screws.
• 6.2. When opening the doors "outwards" on door hinges end hooks must be installed to prevent entry into the room in the event of the hinges being torn off or their mechanical damage. When the door is closed, the end hooks fit into those installed in the door frame anchor plates or similar items. If the doors are metal, then the end hooks are welded, but if the doors are wooden, then they are installed using screws.

Organization on site Russian Federation cash money circulation is carried out in accordance with the Regulations of the Central Bank of the Russian Federation on the rules for organizing cash circulation on the territory of the Russian Federation dated 01/05/1998 No. 14-P and the Procedure for conducting cash transactions in the Russian Federation, approved by the Decision of the Board of Directors of the Central Bank of the Russian Federation dated 09/22/1993 No. 40.
According to para. 1, 2, paragraph 29 of the Order, enterprise managers are required to equip a cash register. The organization's cash desk must be located in an isolated room designed for receiving, issuing and temporary storage of cash.
The management of the enterprise is duly obliged to ensure the safety of money when delivering it from a bank institution and depositing it in the bank in accordance with the Security Recommendations Money given in Appendix No. 2. In cases where, due to the fault of enterprise managers, they were not created the necessary conditions ensuring the safety of funds, they bear responsibility in the manner prescribed by law.

Everyone knows that many small businesses do not have an equipped cash register. They simply cannot afford it due to lack of free space or the landlord’s ban on redevelopment of the rented area or due to lack of funds.
However, the lack of a specially equipped cash register room, as well as its non-compliance with certain technical parameters may result in a large fine for the organization, which will be difficult to challenge.

The Central Bank and many courts believe that if the cash register premises are not properly equipped, it means that the organization does not comply with the procedure for storing available funds, thereby violating the Procedure for conducting cash transactions. For this, administrative liability is provided on the basis of Art. 15.1 Code of Administrative Offenses of the Russian Federation. Violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed, among other things, in non-compliance with the procedure for storing available funds, entails the imposition of an administrative fine on officials in the amount of 4,000 to 5,000 rubles; on legal entities- from 40,000 to 50,000 rubles.
Tax authorities identify such offenses when conducting, for example, on-site tax audits or when checking compliance with legislation on the use of cash register systems. Having discovered the absence of a cash register, inspectors are unlikely to miss the opportunity to punish the company (entrepreneur).

In case of claims from the tax authorities, the manager may try to persuade the inspectors to issue a fine not on the company, but on himself. After all, the Procedure for Conducting Cash Operations establishes that the responsibility to equip the cash register lies with the manager, and he bears responsibility if, through his fault, conditions were not created to ensure the safety of money. The fine for the director is 10 times less than the fine for the organization. But it should be remembered that if the director fails to reach an agreement, then you can receive two fines at the same time - both for the company and for the director. The law does not prohibit tax authorities from doing this.
Legality of attracting a company to administrative responsibility You can try to challenge it in court for the lack of a cash register. But you shouldn’t rely too much on the loyalty of the courts, since arbitration practice in such cases is ambiguous. A positive outcome of the dispute cannot be guaranteed.

There is a categorical opinion of the judges. Since the procedure for storing free funds includes the mandatory equipment of a cash register premises that meets all established requirements, any deviations from this rule are unacceptable. This is noted in the Resolutions of the Federal Antimonopoly Service No. F03-6318/2009 dated November 23, 2009, No. F03-3496/2009 dated August 20, 2009, the Federal Antimonopoly Service dated October 15, 2009 in case No. A12-13358/2009, and the Northern Territory Federal Antimonopoly Service dated December 21, 2009 on case No. A53-16835/2009.

However, there is still a chance to avoid a fine.
For example, in the FAS resolution North Caucasus District dated July 29, 2010, in case No. A32-53490/2009, it is stated that the mere fact of the absence in an organization of an isolated room intended for receiving, issuing and temporary storage of cash does not constitute an offense under Article 15.1 of the Code of Administrative Offenses of the Russian Federation.
Also some courts (Resolutions of the Federal Antimonopoly Service of the Eastern Military District dated August 11, 2009 in case No. A11-904/2009, FAS ZSO dated June 23, 2009 No. F04-3665/2009 (9165-A03-3), FAS UO dated November 17, 2009 No. F09- 8921/09-C1, FAS TsO dated December 11, 2009 in case No. A09-7203/2009) may recognize this offense as minor.

In accordance with Art. 2.9 of the Code of Administrative Offenses of the Russian Federation, if the administrative offense committed is insignificant, a judge, body, official authorized to resolve a case of an administrative offense may release the person who committed the administrative offense from administrative liability and limit himself to an oral remark. At the same time, when qualifying an offense as minor, it is necessary to proceed from an assessment of the specific circumstances of its commission.

The Second Arbitration Court of Appeal dated May 16, 2008 in case No. A28-1884/2008-82/12 with reference to paragraph 18 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated June 2, 2004 No. 10 “On some issues that arose in judicial practice when considering cases of administrative offenses" qualified the offense as minor, based on an assessment of the specific circumstances of its commission. In particular, the minor offense occurs in the absence of a significant threat to protected property public relations, any significant damage to the state, adverse consequences. Therefore, offenses committed by an organization may be considered insignificant on the basis that there is a safe in the accounting department for storing money, the rented premises are guarded by the landlord’s security service, and Chief Accountant V mandatory controls the safety of material assets. All these facts indeed indicate that the applicant's inaction did not create a significant threat to legally protected public relations.

For example, some courts do not accept as evidence of a company’s absence of guilt the fact that there are fire and security alarm, video surveillance and bars on the windows. The violation may be regarded by the court as insignificant even in the case where the organization still has an isolated cash register room, but there are no bars or bars on the windows. interior door. The court may grant leniency on the basis that the organization could not fulfill all the established requirements, since the premises are rented by it, and it does not have the right to carry out any reconstruction in it without the permission of the owner. However, this circumstance is not always taken into account.

According to the Supreme Arbitration Court of the Russian Federation, it is possible to qualify an offense as minor only in exceptional cases. And if the court does not see grounds indicating the exclusivity of the particular case under consideration, then it will refuse to recognize the lack of premises of the cash register as a minor offense.

The most progressive courts, of which, by the way, there are not many, generally believe that the absence of an isolated premises intended for receiving, issuing and temporary storage of cash does not constitute an offense under Article 15.1 of the Code of Administrative Offenses of the Russian Federation. In their opinion, before bringing a company to administrative responsibility for failure to comply with the procedure for storing available funds, tax authority must prove that the applicant has available funds and their amount, as well as the fact of their storage.

Thus, by going to court, the organization still has a chance to win it and avoid a fine for not having a cash register. However, you must always remember that having won in court, the tax authorities may not forget about you and pay you a second visit. Therefore, in order not to find yourself under the constant “supervision” of inspectors, try to do everything possible to comply with the requirement to equip the cash register premises.

Federal law dated December 26, 2008 No. 294-FZ established the procedure for organizing and conducting inspections of legal entities and individual entrepreneurs, the rights and obligations of bodies authorized to exercise state control, as well as the rights and obligations of legal entities and individual entrepreneurs in the exercise of state control, measures to protect them rights and legitimate interests. The specified Federal Law establishes the timing and frequency of inspections with notification by the state control (supervision) body to the prosecutor's office at the place of activity of small and medium-sized businesses. At the same time, the specificity of conducting inspections of compliance with legislation on the use of cash register systems involves recording the actual activities of legal entities and individual entrepreneurs when they make cash payments at the time of the inspection, which does not imply preliminary informing the object of the inspection about the start of its implementation. Thus, the organization and implementation of measures to control the use of cash register systems carried out as part of inspections of compliance with the procedure for working with cash and the procedure for conducting cash transactions are not subject to Law No. 294-FZ.

Note! If an organization does not conduct any cash payments with its counterparties, and salaries and other payments to employees are transferred non-cash, then it is not required to have a special cash room equipped.

The equipment of a cash register at an enterprise must be carried out in compliance with a number of norms and requirements, which ensures the reliable safety of funds, as well as a safe process for issuing them. For this purpose, a separate isolated room must be allocated. It installs a durable Iron door a certain class of weather resistance with the possibility of locking from the inside. To serve visitors, the room is equipped with a window protected by bars and a blind door with internal lock. All openings in this room must be barred, including chimneys, ventilation openings, and, of course, windows.

To store banknotes, a metal cabinet is installed - fireproof, with double walls. It must be protected from removal by attaching it to the load-bearing reinforced concrete elements of the building. Every day at the end of the working day, the responsible employee (cashier) is obliged to lock it and seal it with his personal seal.

Basic requirements for cash register equipment

• Compliance with instructions for installing doors and protecting cash register windows with structures of certain technical characteristics.
• In the presence of a 24-hour security post by armed law enforcement officers (private security, police), the properties of barrier devices can be simplified.
• Availability of dual-circuit, non-redundant channels with different principles operation of the security alarm system.
• Mandatory equipment of the cash register with two working fire extinguishing equipment.
• Installation of an alarm system that promptly sends a signal when there is a threat of illegal entry, fire or flooding to the internal affairs bodies.
• Organizing the ability of the cashier to send an alarm notification independently in situations that, in his opinion, pose a danger to the safety of banknotes.
• After completion of the work from the centralized security post, the power supply to the premises must be stopped in order to prevent attackers from using power tools to open protective structures.
• All types of alarms are connected to independent power sources or a separate electrical network for round-the-clock operation.

Latest changes to the rules for conducting cash transactions

In 2015, changes were made to the list of equipment rules cash registers. They have simplified a number of requirements for conducting cash transactions for private and small businesses. They were allowed not to keep cash books or set cash limits. However, those entrepreneurs who have a fairly large cash flow should not neglect to comply with the rules established for larger legal entities, in particular:

• Despite the fact that an individual entrepreneur should not have a special room for storing banknotes and performing transactions with them, it is recommended to equip it.
• By order of the director, one of the company’s employees may be assigned the duties of a cashier with the conclusion of a liability agreement.
• When conducting large quantity manipulations with cash currency and the constant availability of significant amounts of funds, it is better for the business manager to take care of building and observing the rules of cash discipline.

Equipment for installation in the cash register area

The requirements for the equipment of cash register premises concern not only its protective systems, designs and storage conditions for banknotes. They also apply to equipment that must be installed at the workplace of the responsible employee.

• All settlements with cash currency must be recorded using a cash register (CCM) and issuing a report receipt. The fiscal memory of the device transmits information about all transactions performed to the controlling tax authority.
• KKM can be connected to a common local network data exchange to transfer information to the central accounting computer and automatically enter it into the enterprise’s financial accounting system.
• All actions performed by the cashier are carried out in accordance with the procedure for using control and accounting machines, relating to any aspects - from maintaining a cash book to the direct management of cash registers.

A number of advisory requirements have also been developed, which are not mandatory, but will help to conduct financial transactions with cash in a controlled and safe manner. For example, automatic counting machines or equipment for checking the authenticity of banknotes may be installed in the cash register premises. All this will allow the cashier to quickly and efficiently do his job, especially in terms of prompt service to visitors.

In conclusion, we note that, despite the weakening of the requirements for ensuring cash operating activities for small businesses and individual entrepreneurs, the growing cash turnover still dictates the need to take care of protecting the company’s funds and organizing financial discipline. Compliance with security measures and automation of processes allows businessmen to reduce the risk of loss of capital, thereby providing themselves with confidence in the safety of the results of their work.

Even if a travel agency rents an office, it must allocate a separate room, equipped according to strict rules, to house the ticket office. This conclusion was reached by the Federal Antimonopoly Service of the Volga District in its resolution dated June 7, 2010 No. A57-25445/2009.

THE ESSENCE OF THE DISPUTE
Based on the results of an inspection carried out at a travel agency, inspectors issued a decision to fine the company under Article 15.1 of the Code of Administrative Offenses of the Russian Federation in the amount of 40,000 rubles. The reason was that the organization did not have a cash register. The travel agency decided to challenge this decision in court.

THE COURT'S DECISION
However, the arbitrators took the side of the controllers. And that's why.

According to paragraph 3 of the Procedure for Conducting Cash Operations in the Russian Federation (approved by the decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40), in order to make cash payments, each enterprise must have a cash desk. In this case, the cash register premises must meet the following requirements:
- be isolated from other official and utility rooms;
- located on intermediate floors of multi-story buildings;
- have solid walls, strong floor and ceiling ceilings, reliable interior walls and partitions;
- close to two doors: an external one, opening outwards, and an internal one, made in the form of a steel lattice, opening towards the internal location of the cash register;
- be equipped with a special window for issuing money;
- have a safe (metal cabinet) for storing money and valuables, firmly attached to building structures floors and walls with steel ruffs;
- have a working fire extinguisher.

In this case, such requirements were not met by the travel agency: it rented an office, and it did not have consent to re-equip the rented premises to create a separate room cash registers. The office was equipped with an intercom, 24-hour security booths, fire and security alarms and alarm buttons. The company considered this sufficient to ensure the safety of funds received for trips from clients.

However, the court expressed a different opinion: regardless of the premises in which the cash register is located (own or rented), it must be equipped in accordance with all the rules. And since this was not done, the arbitrators recognized the fine imposed on the travel agency as lawful.

CONCLUSIONS
Most travel agencies rent an office for their activities. Therefore, when concluding rental agreements, they need to stipulate that the travel agency will convert one of the premises into a cash register. Such works are considered as integral improvements to the leased property. And for them tax accounting the contract must indicate how they will be financed - whether the cost will be reimbursed by the lessor or whether such work will be covered by the travel agency. Indeed, in the latter case, it will be able to amortize inseparable improvements during the entire term of the office lease, recognizing such expenses for profit tax purposes (clause 1 of Article 258 of the Tax Code of the Russian Federation).

If the contract is concluded for an indefinite period
If the lease agreement is concluded for an indefinite period, then depreciation on permanent improvements, the cost of which the lessor does not reimburse, is taken into account by the lessee as an expense until one of the parties announces termination of the lease agreement. Such clarifications were provided by the Federal Tax Service of Russia in letter dated May 24, 2010 No. ШС-37-3/2340@.

Individual entrepreneur is obliged to keep a cash register

Since January 2012, the rules for conducting cash transactions have changed.

According to the Regulation of the Central Bank of the Russian Federation dated October 12, 2011 No. 373-P “On the procedure for conducting cash transactions” (hereinafter referred to as the Regulation), from 2012 the old rules for cash management are canceled and new ones come into force.

So now cancelled:

• The procedure for conducting cash transactions in the Russian Federation, approved by decision of the Board of Directors of the Bank of Russia on September 22, 1993 N 40;
• Regulation of the Bank of Russia dated January 5, 1998 N 14-P “On the rules for organizing cash circulation on the territory of the Russian Federation.”

The new rules of cash discipline have indeed simplified the procedure for working with cash for organizations, but made it more difficult for entrepreneurs.

The main innovation is now individual entrepreneurs are required to keep a cash register on a par with organizations.

Control over compliance with cash discipline will be taken over by the tax service, and not by banks, as was the case before.

Let's take a closer look at the main legislative changes.

The cash balance limit is now set by the enterprise itself

starting from 2012, enterprises can independently set a cash limit - the amount of cash that does not need to be handed over to the bank and can be stored in the cash register (clause 1.3 of the Regulations). The document does not mention any participation of banks in this procedure.

The head of the enterprise issues in any form the corresponding Order on establishing a limit on the organization's cash balance. Moreover, the enterprise is not even required to notify the bank about the amount of the established cash balance limit, because The document is kept by the company and is intended for internal use.

The cash balance limit must be determined based on previously received revenue, the peak of cash costs or the expected revenue volumes (for just open enterprises). The cash balance limit does not include amounts of cash for payments to employees of the enterprise (salaries, stipends, vacation pay and other payments) - they can be kept in the cash register in excess of the established limit, but payments must be made within 5 working days.

Formula for calculating the cash balance limit

The formula for calculating the limit is as follows:

Limit = R * N / P, where:

R – volume of revenue for billing period in the same period of previous years or the estimated revenue volume or the peak volume of cash disbursements.

P – billing period determined at the discretion of the enterprise, but not more than 92 working days. Working days are considered to be the days on which the enterprise operated.

N is the period of time between the days of depositing cash into the bank. It is set at the discretion of the enterprise, but should not exceed 7 working days, and if the bank is far away - 14 working days.

The regulation does not stipulate for what period the cash limit should be set. This issue is left to the discretion of the enterprise. You can set a limit for a month, quarter, year or other reasonable period. And revise if necessary.

The rules for processing cash transactions have changed

According to the new rules, cash transactions are executed on the basis of six documents:

• Cash book(form 0310004) - to summarize information about the company’s cash transactions.
• Receipt order (form 0310001) and withdrawal slip(form 0310002) to register the receipt of cash at the cash desk and the withdrawal of cash from the cash register.
• Ledger cash accepted and issued by the cashier (form 0310005) to account for cash flow between the senior cashier and the rest of the company’s cashiers during the working day.
• Payroll(form 0301009) to record time worked, accruals, deductions and payments to company employees.
• Payment statement (form 0301011) to record wages and other payments issued to employees.

The forms of other cash documents are not specified in the new Regulations. Some previously used forms are no longer needed. For example, the KO-3 journal for registering incoming and outgoing orders is a thing of the past. Previously, at the end of the working day, the cashier had to transfer to the accounting department a second (tear-off) copy of the cash book sheet with the corresponding cash orders and other documents. Now you don't need to do this. In what form should they be drawn up? expense reports employees of the company, the Regulations also do not indicate. However, in order to avoid unnecessary questions, it is better to use the previous form.

The procedure for storing cash documents is also at the discretion of the management of the enterprise itself. It is only indicated that they must be stored for the periods established by the archival legislation of the Russian Federation (clause 1.9 of the Regulations).

Requirements for the arrangement of cash register premises have been simplified

Before 2012, every company that handled cash was required to have an isolated and fortified cash register room. It was difficult and sometimes simply impossible to fulfill this requirement. But the inspectors fined the guilty mercilessly.

The new Regulations no longer impose any requirements at all on the arrangement of the cash register. Moreover, the choice of the place where the company will make cash payments is completely left to the discretion of its management (clause 1.2 of the Regulations). That is, the cash register can also be separate room, and accounting, and the manager’s office.

Moreover, it is not required that the cash register be located in any room at all. For example, the Regulations do not prohibit placing it, for example, in a car.

According to clause 1.11 of the Regulations, the enterprise now determines for itself how and where to equip the cash register and how to ensure its security. So now there is no need to equip a real “impregnable fortress” in the office in order, for example, to give employees a couple of thousand rubles once a month for reporting. The procedure and timing for checking the availability of money in the cash register is also established by the head of the company.