When renting out retail space for cash, you must use a cash register. Acceptance of rent in cash, documentation. Receipts, cash register, BSO How do BSO differ from simple document forms

I have this question. We rent non-residential premises to LLCs, individual entrepreneurs and individuals. Many people want to pay rent in cash. Under current rules, tenants are not allowed to pay cash for rent, but they insist on accepting money. Tell us what risks we, as lessors, will bear when accepting cash and entering amounts in the cash register, no more than 100,000 rubles under one agreement. And a separate question - about accepting money from individuals for rent, not individual entrepreneurs who want to pay in cash - is it necessary to enter amounts from individuals in the cash register, and do we, landlords, have the right to rent out non-residential premises to individuals? persons?Thank you!

Yes, it is necessary, if instead of cash register checks you do not draw up strict reporting forms. At the same time, you have the right to rent out non-residential premises to individuals. persons and will not bear any risks, and the identification of rental real estate according to OKUN is described in the article “On the need to use cash register systems when carrying out activities for renting out apartments,” which states that according to OKUN, transactions with real estate, owned or leased, belong to the subgroup of services “Services related to operations with real estate” (code 803000) of the group “Other services to the population” (code 800000), and this applies not only to residential premises, which is confirmed by the article “When leasing retail space for cash, it is necessary to use cash register systems.” But instead of using cash registers, you have the right to draw up strict reporting forms only for settlements with individuals who are not individual entrepreneurs, and for cash settlements with individual entrepreneurs and legal entities, you are obliged to use cash registers, since you can replace BSO cash receipts only when making payments to the public and providing rental of objects is a service under OKUN, although according to the law, the transfer of property for rent refers to the implementation of property rights, and all those organizations and entrepreneurs that make cash payments for the sale of goods, provision of services and performance of work, and not for the implementation of property rights, are required to apply, and these tenants have the right to pay you in cash if they have withdrawn it from their bank accounts for such purposes. That is, when making payments to individual entrepreneurs and legal entities, you have the right to use BSO, but this right will not cancel your obligation to use cash register systems for such calculations. That is, when making payments to individual entrepreneurs and legal entities, you have the right to use BSO together with the use of cash registers, and not instead of using cash registers.

In what cases should CCT be used?

Who should use CCP

True, there are still several exceptions when it is not necessary to use CCP. Only payment agents are required to use cash register systems in any case. No exceptions apply to them ().

When leasing retail space for cash, it is necessary to use cash register

Our organization is engaged in providing services for leasing land plots for organizing retail spaces (market). We conclude agreements with organizations and individual entrepreneurs. Do we have the right to use strict reporting forms when making payments to tenants or are we required to use cash register equipment?

O.G. SOYDOVA,
accountant LLC "Olymp"
(Tver)

Your organization should use CCP.

How to follow the procedure for conducting cash transactions

What can you spend cash on?

Situation: Is it possible to use cash proceeds to pay for real estate rent?

Rent of non-residential premises - OKVED 2019 for this type of activity should be found in the OK 029-2014 classifier. Which codes are for non-residential rentals and which for residential premises? Are there separate codes for subletting premises? We will look at the answers to these and other questions in the article.

Which OKVED contains the current codes for leasing property?

Until 2017, in relation to OKVED codes for renting premises, it was necessary to focus on the OK 029-2001 classifier, despite the existence of 2 more later classifiers: OK 029-2007 and OK 029-2014.

Since 2017, the use of the OK 029-2001 and OK 029-2007 classifiers has been discontinued. And the only document used to determine OKVED was the list of types of activities contained in the reference book OK 029-2014, according to which, already from 07/11/2016, when registering legal entities and individual entrepreneurs, codes began to be entered into the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs (letter of the Federal Tax Service of Russia dated 06/24/2016 No. GD-4-14/11306@).

Thus, in 2019, the determination of OKVED related to the rental of premises is possible only according to the OK 029-2014 classifier.

Which OKVED codes correspond to residential rental activities?

According to the OK 029-2014 classifier, the OKVED codes for leasing property are as follows:

• 68.2 (rent and management of own or leased real estate). This code has 2 varieties, corresponding to residential (68.20.1) and non-residential (68.20.2) premises.
• 68.3 (transactions with real estate for a fee or on a contractual basis), which contains a code corresponding to the activities of real estate agencies (68.31), engaged, in particular, in intermediary activities in the rental of real estate (68.31.2). The last code is divided into 2 types, related to residential (68.31.21) and non-residential (68.31.22) premises.
• 68.32 (management of real estate for a fee or on a contract basis), which includes rent collection activities.

According to the OK 029-2014 classifier, the division by type of activity has become more specific compared to the previously used classifier. But at the same time, the division into OKVED for leasing non-residential premises and OKVED for leasing residential real estate has been preserved.

Are there OKVED codes for subletting non-residential premises?

Special OKVED codes for leasing premises on sublease terms are not identified in the classifier. In such a situation, you will have to use the codes specified for rental. At the same time, the division of rental codes into those related to residential and non-residential premises is present in the directory.

Results

When conducting business in 2019 related to the provision of real estate for rent, it is necessary to use the OKVED code for leasing non-residential premises or residential real estate, specified in the OK 029-2014 classifier.

The individual entrepreneur carries out business activities without hiring employees, he rents out his own non-residential premises located on one plot of land, the number of tenants is 25, his income from this type of activity does not exceed 60 million rubles.
Does an individual entrepreneur have the right to apply the patent tax system from January 1, 2013? Will it matter if the private non-residential premises rented out to individual entrepreneurs are located on different plots of land in different areas of the city? Is there a limit on the value of leased (hired) non-residential real estate owned by an individual entrepreneur in order to make a decision on his right to apply the patent taxation system from January 1, 2013? What are the grounds for refusing to issue an IP patent?

Having considered the issue, we came to the following conclusion:
In the situation under consideration, an individual entrepreneur has the right to apply, from January 1, 2013, a patent taxation system in relation to business activities for leasing (hiring) of his own non-residential real estate, regardless of the number of separate real estate objects leased (hiring) to him, their value, and also regardless of in which areas of the city they are located, if the specified activity is not carried out by him within the framework of a simple partnership agreement (joint activity agreement) or a property trust management agreement.

Rationale for the conclusion:
Chapter 26.5 "Patent tax system" of the Tax Code of the Russian Federation comes into force on January 1, 2013 by Federal Law dated June 25, 2012 N 94-FZ "On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation" (hereinafter - Law N 94-FZ).
In accordance with paragraph 1 of Art. 346.43 of the Tax Code of the Russian Federation, the patent taxation system is established by the Tax Code of the Russian Federation, put into effect in accordance with the Tax Code of the Russian Federation, the laws of the constituent entities of the Russian Federation and is applied in the territories of these constituent entities of the Russian Federation.
The patent tax system is applied to the types of business activities specified in paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation, in particular, leasing (renting) residential and non-residential premises, dachas, land plots owned by an individual entrepreneur (IP) on the right of ownership (clause 19, clause 2, article 346.43 of the Tax Code of the Russian Federation).
The object of taxation when calculating the tax paid in connection with the use of the patent taxation system, according to Art. 346.47 of the Tax Code of the Russian Federation recognizes the potential annual income of an individual entrepreneur for the corresponding type of business activity, the amount of which is established by the laws of the constituent entities of the Russian Federation in accordance with clause 7 of Art. 346.43 Tax Code of the Russian Federation.
At the same time, the minimum amount of annual income potentially available to an individual entrepreneur cannot be less than 100 thousand rubles, and its maximum amount cannot exceed 1 million rubles, unless otherwise established in clause 8 of Art. 346.43 Tax Code of the Russian Federation. At the same time, pp. 4 paragraph 8 art. 346.43 of the Tax Code of the Russian Federation provides for the possibility for subjects of the Russian Federation to increase the maximum amount of annual income potentially available to an individual entrepreneur for the types of business activities specified in paragraphs. 19, 45-47 paragraph 2 art. 346.43 of the Tax Code of the Russian Federation, no more than ten times, that is, it cannot exceed 10 million rubles.
In order to establish the amount of potential annual income an individual entrepreneur can receive by type of activity in respect of which the patent taxation system is applied, subjects of the Russian Federation on the basis of paragraphs. 1 clause 8 art. 346.43 of the Tax Code of the Russian Federation has the right to differentiate the types of business activities specified in paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation, if such differentiation is provided for by the All-Russian Classifier of Services to the Population or the All-Russian Classifier of Types of Economic Activities.
The all-Russian classifier of services to the population OK 002-93 (OKUN), approved by Decree of the State Standard of Russia dated June 28, 1993 N 163, provides services for the rental of housing stock (code 803101) and services for the rental of non-residential stock (code 803102).
Thus, when approving the amount of potential income from business activities in the provision of services for leasing (renting) residential and non-residential premises, dachas, land plots owned by individual entrepreneurs by right of ownership (clause 19, clause 2, article 346.43 of the Tax Code of the Russian Federation ), subjects of the Russian Federation can differentiate the amount of such income taking into account the types of premises provided for rent specified in OKUN.
In addition, according to paragraphs. 3 paragraph 8 art. 346.43 of the Tax Code of the Russian Federation, constituent entities of the Russian Federation have the right to establish the amount of annual income that an individual entrepreneur can potentially receive in relation to the types of business activities specified in paragraphs. 19, 45-47 paragraph 2 art. 346.43 of the Tax Code of the Russian Federation, depending on the number of separate objects (areas).
Consequently, the amount of potential annual income can be differentiated by the laws of the constituent entities of the Russian Federation depending on the number of rentals listed in paragraphs. 19 clause 2 art. 346.43 of the Tax Code of the Russian Federation of objects (areas) (see, for example, letters of the Ministry of Finance of Russia dated 08/15/2012 N 03-11-10/39, dated 08/08/2012 N 03-11-10/33).
At the same time, Chapter 26.5 of the Tax Code of the Russian Federation does not provide for the possibility of differentiating by constituent entities of the Russian Federation the amount of annual income potentially available to an individual entrepreneur by type of business activity in respect of which the patent taxation system is applied, depending on the place of business activity; this has been repeatedly drawn to the attention of the Ministry of Finance of Russia in their explanations (see, for example, letters of the Ministry of Finance of Russia dated 07/13/2012 N 03-11-10/37, dated 08/08/2012 N 03-11-10/33, dated 08/20/2012 N 03-11-10/39).
On the territory of the Krasnoyarsk Territory, the patent taxation system was introduced by the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756 “On the patent taxation system in the Krasnoyarsk Territory” (hereinafter referred to as Law N 3-756).
The amount of potential annual income an individual entrepreneur can receive by type of business activity for which the patent tax system is applied is established in the Appendix to Law No. 3-756.
According to the specified Appendix on business activities for leasing (renting) residential and non-residential premises, dachas, land plots owned by individual entrepreneurs by right of ownership, the amount of annual income potentially receivable by individual entrepreneurs is differentiated only depending on the types of premises leased. Differentiation of the amount of potential annual income depending on the number of leased (rented) objects (areas) of own non-residential real estate is not provided for by Law No. 3-756.
For business activities involving the leasing (renting) of one’s own non-residential real estate, the Appendix to Law No. 3-756 establishes the adjustment indicator “one separate object or more” with the maximum amount of annual income potentially receivable by an individual entrepreneur of 10 million rubles.
That is, the amount of potential annual income established in the territory of the Krasnoyarsk Territory for entrepreneurial activity in leasing (renting) one’s own non-residential real estate does not depend on the number of separate objects leased to individual entrepreneurs.
Considering that a patent certifying the right to use the IP patent taxation system in relation to a certain type of business activity, in accordance with paragraph 1 of Art. 346.45 of the Tax Code of the Russian Federation, is valid on the territory of the subject of the Russian Federation that is indicated in this patent, the fact that the private non-residential premises leased out to individual entrepreneurs are located on different land plots in different areas of the city does not matter.
Chapter 26.5 of the Tax Code of the Russian Federation does not establish any restrictions on the value of leased (rented) non-residential real estate owned by individual entrepreneurs.
In relation to the situation under consideration, when an individual entrepreneur carries out business activities without hiring employees, and his income from all types of business activities in respect of which the patent taxation system is applied does not exceed 60 million rubles, there is a restriction on the application of the patent taxation system in relation to these in paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation for types of entrepreneurial activity establishes only clause 6 of Art. 346.43 of the Tax Code of the Russian Federation, according to which the patent taxation system cannot be applied if these types of activities are carried out within the framework of a simple partnership agreement (joint activity agreement) or a property trust management agreement.
Thus, if an individual entrepreneur in the situation under consideration carries out business activities of leasing (hiring) his own non-residential real estate outside the framework of these agreements, he has the right to apply the patent taxation system from January 1, 2013, regardless of the number of separate objects he leases (hire) real estate, their value, and regardless of what areas of the city they are located.
Regarding the refusal to issue an IP patent, we note the following.
Based on paragraph 1 of Art. 346.45 of the Tax Code of the Russian Federation, a patent is issued to an individual entrepreneur by the tax authority at the place of registration as a taxpayer applying the patent taxation system.
Clause 2 of Art. 346.45 of the Tax Code of the Russian Federation establishes that in order to obtain a patent, an individual entrepreneur must be submitted personally or through a representative, sent in the form of a postal item with a list of attachments, or submit an application for a patent in electronic form via telecommunication channels to the tax authority at the place of residence no later than ten days in advance before the application of the patent tax system.
Individual entrepreneurs planning to apply the patent tax system from January 1, 2013 must submit an application for a patent no later than December 20, 2012 in the manner prescribed by Art. 346.45 of the Tax Code of the Russian Federation (clause 2 of article 8 of Law No. 94-FZ).
The tax authority, within five days from the date of receipt of the application for a patent, is obliged to either issue a patent to the individual entrepreneur or notify him of the refusal to issue a patent (Clause 3 of Article 346.45 of the Tax Code of the Russian Federation).
At the same time, for individual entrepreneurs who plan to apply the patent tax system from January 1, 2013 and who have submitted an application to the tax authority for a patent no later than December 20, 2012, clause 2 of Art. 8 of Law N 94-FZ provides only two grounds for refusal to issue a patent:
- discrepancy in the application for a patent of the type of entrepreneurial activity with the list of types of entrepreneurial activity in respect of which on the territory of a constituent entity of the Russian Federation in accordance with Art. 346.43 of the Tax Code of the Russian Federation introduced a patent taxation system;
- indication of the validity period of a patent that does not comply with clause 5 of Art. 346.45 of the Tax Code of the Russian Federation (that is, less than one month or more than twelve months).
Similar grounds for refusal to issue a patent are listed in paragraph 4 of Art. 346.45 of the Tax Code of the Russian Federation (as amended, valid until December 31, 2012).
From January 1, 2013, paragraph 4 of Art. 346.45 of the Tax Code of the Russian Federation (as amended by Law N 94-FZ) will be supplemented with two more grounds for refusal to issue a patent:
- violation of the conditions for the transition to a patent taxation system established by paragraph 2 of clause 8 of Art. 346.45 of the Tax Code of the Russian Federation (that is, before the expiration of the calendar year in which the right to use the patent taxation system was lost or the business activity for which the patent taxation system was applied was terminated before the expiration of the patent);
- the presence of arrears in taxes paid in connection with the use of the patent taxation system.
The specified list of grounds for refusal to issue an IP patent (both valid until December 31, 2012, and coming into force on January 1, 2013) is exhaustive and is not subject to broad interpretation.
A notice of refusal to issue a patent is issued to the individual entrepreneur against receipt or transmitted in another way indicating the date of its receipt. When sending a notification by registered mail, such a document is considered received after six days from the date of sending the registered letter (clause 3 of Article 346.45 of the Tax Code of the Russian Federation).

Prepared answer:
Expert of the Legal Consulting Service GARANT
Obedkova Natalya

Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor, member of the MoAP Elena Melnikova

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

Acceptance of rent in cash is processed in different ways. It depends on how the lessor entered into the agreement: on behalf of Individual entrepreneur (IP), or on behalf individual, and
Let us immediately note: with IP design work and costs are much greater. The “bonus” is that an individual entrepreneur can accept payments by bank transfer through a bank and save himself from this hassle, or, on the other hand, with proper execution of cash acceptance, he can do without a bank account at all.

IMPORTANT: The new law is an experiment that is valid only in 4 regions: Moscow, Moscow region, Kaluga region, Republic of Tatarstan.

This regime allows you to rent out an apartment legally and pay a tax of 4-6%, which is generally more profitable than paying personal income tax and operating as an individual entrepreneur using the simplified taxation system (STS).

According to the new law, the acceptance of cash payments must be registered using the Federal Tax Service application “My Tax”. It can be downloaded and installed on your smartphone for free after January 1, 2019. Also, similar functions will be available on special Internet platforms and services, the list of which will be published by the Federal Tax Service.

The application will generate a receipt in electronic form, which can be read from the screen as a QR code or sent by email.

Accepting payment without issuing a receipt is a violation.

IMPORTANT: The “My Tax” application should be used by both individuals and individual entrepreneurs who have switched to the new tax regime. They do not require any other formalities to receive payment for hire/rent - a receipt, issuance of a BSO, printing a check using a cash register is not mandatory.

Since cash payments are accepted in such a special way for self-employed people, it may be necessary to make changes to existing contracts.

When concluding new contracts, it is better to use special forms for self-employed landlords.

Please note: it is important to indicate in the contract which details the electronic check is sent to.

All the features of the activities of self-employed landlords are described in detail in our new manual “Landlord-Self-Employed”, which was published in December 2018. We plan to update it regularly and provide it to our customers.

How to pay for an apartment in cash to an individual landlord

How to make a cash payment if the individual lessor is not registered as?

Registration of receiving rent to a bank account in the article “”.

You will find answers to other questions regarding receiving rent in cash in our section “.

How to pay for an apartment in cash to a landlord-individual entrepreneur

IMPORTANT: If you have signed a lease agreement with the tenant as an Individual Entrepreneur, then you receive all the money you receive for rent in the form of income from your business activity. You cannot receive part of the payments as an individual, and part as an individual entrepreneur.

An individual entrepreneur can open a bank account and receive rent into his account. Or, an individual entrepreneur can receive rent in cash. You can read about receiving rent through an individual entrepreneur's account in the article "".

How to make a cash payment if the individual landlord is not registered as?

Receiving rent in cash for an individual entrepreneur is a feasible task, but involves the preparation of many documents. Do you need this or would you rather “pay the fines” - decide for yourself. Our task is to do everything possible to make the legal path easier. At the end of this article we have provided information about the sanctions that you may face.

Previously, there were discrepancies regarding whether an individual entrepreneur should keep cash records. Now, since 2012, according to " Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation”, adopted by the Central Bank (October 12, 2011 N 373-P) and registered by the Ministry of Justice on November 24, 2011 N22394, accounting must be kept by both organizations and individual entrepreneurs, including those using the simplified taxation system (USNO). With individuals without individual entrepreneur status, everything is simpler. And the “Regulation” - now it’s about “IP-shniki”, and we must comply with it.

What to choose: BSO or KKM?

Besides cash accounting, there is another complication. To talk about it, we will have to use several terms in our article:

• KKM– a cash register, or more simply put, a cash register that punches cash receipts. In regulatory documents you can also find the abbreviation KKT - cash register equipment.
• BSO– strict reporting forms.

When you, as an individual entrepreneur, receive cash for rent, you are required to run a cash register receipt using a cash register or issue a BSO. The procedure for processing cash settlements with individuals is regulated Federal Law of May 22, 2003 No. 54-FZ“On the use of cash register equipment when making cash payments and (or) payments using payment cards.”

IMPORTANT: BSO are used only for settlements with the population, that is, with individuals. If the tenant is an organization (even one renting an apartment for its employee), then there are two options left: either payment by bank transfer, or using a cash register. When registering a BSO, an individual entrepreneur's seal is required.

According to clause 2 art. 2 of Law No. 54-FZ, organizations(including individual entrepreneurs) can make cash payments without the use of cash register equipment in case of provision services to the population subject to their issuance of the appropriate strict reporting forms, that is, BSO.

The list of services to the population is contained in the All-Russian Classifier of Services to the Population OK 002-93 (the so-called OKUN), approved Resolution of the State Standard of the Russian Federation dated June 28, 1993 No. 163.

Services to the population include, in particular,

• operations with real estate, own or leased ( code 803100), including
  • rental of housing stock (that is, houses and apartments, code 803101) And
  • rental of non-residential assets (i.e. garages, sheds, attics, basements, parking spaces, code 803102).

It is precisely because of these norms that an individual entrepreneur who rents out residential and non-residential premises has the right not to use cash registers when making cash payments, but is obliged to use strict reporting forms (SSR). Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash registers, approved Decree of the Government of the Russian Federation dated May 6, 2008 No. 359(hereinafter referred to as the Regulations), the procedure for the application, accounting and storage of BSO is established.

IMPORTANT: If you, as an individual entrepreneur, are already running a business using cash register, we recommend using cash register. If you do not use cash register, we strongly recommend using BSO. KKM requires large expenses when purchasing, as well as additional registration with the tax office.

How do BSOs differ from simple document forms?

They cannot be purchased ready-made, but can only be ordered from a printing house, since the BSO must be produced by printing and contain information about the manufacturer of the document form (printing house): abbreviated name, INN, location, order number and year of its completion, circulation (clause 4 Regulations).

For housing rental services, the BSO form is not approved by the relevant federal executive body, and individual entrepreneurs independently develop the form. This form must contain required details, which are listed in clause 3 of the Regulations:

• document name, six-digit number and series;
• last name, first name, patronymic - for an individual entrepreneur;
• location of the individual entrepreneur;
• taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;
• type of service;
• cost of the service in monetary terms;
• the amount of payment made in cash and (or) using a payment card;
• date of calculation and preparation of the document;
• position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur);
• other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

How to use BSO forms?

As a rule, BSO are immediately manufactured using technology self-copying: when filling out one copy, the second one is also filled out. When receiving rent from the tenant, one copy remains with the individual entrepreneur, and the second is given to the tenant.
You will find the recommended BSO form for renting residential and non-residential property (using self-copying) here, and the BSO form with a receipt (without using self-copying) here.
In a BSO with a tear-off receipt, the client is given exactly the receipt (similar to “vouchers” in travel agencies), and the organization keeps it for itself spine for strict reporting. Since BSOs are still printed according to your order at the printing house, it may make sense to add some necessary fields to the spine if they are missing, but you need them for accounting.

Who can print BSO?

Any printing house that has the appropriate equipment. At the same time, unfortunately, the minimum circulation of the BSO is large, and it will last you for several years and even decades. After placing an order for BSO, we recommend keeping the order form and/or agreement with the printing house in case of an audit by the tax office.

IMPORTANT: The procedure for working with BSO is determined by Decree of the Government of the Russian Federation of May 6, 2008 No. 359 On the procedure for making cash payments and (or) settlements using payment cards without the use of cash register equipment” (link). Strict reporting forms, BSO, also need to be taken into account, why keep a separate book. The pages of such a book must be numbered, laced and signed by the Individual Entrepreneur, and also sealed with a seal (stamp). When receiving the BSO from the printing house, do not forget to issue an Acceptance Certificate

Cash transactions and cash accounting. Start.

1. An individual entrepreneur must calculate how much money he can keep in the cash register. This is the so-called cash balance limit" Cash above this limit must be deposited at the bank into your own account or issued from the cash desk to yourself as an individual.

Regulation 373-P does not oblige the individual entrepreneur to open a bank account. In accordance with current legislation, an individual entrepreneur may not have a bank account and carry out all his payments in cash (but not more than 100,000 rubles within the framework of one agreement). But if an individual entrepreneur accepts money in cash, makes payments in cash or deposits cash into his individual entrepreneur account, he also needs to set a Cash Balance Limit starting from 2012.

IMPORTANT: If the individual entrepreneur does not set a cash balance limit, it is considered equal to 0 (zero). This means that the cash balance withdrawn by the individual entrepreneur in the Cash Book at the end of the day should also be equal to 0. This is not a disaster. How to reset the cash balance at the end of the day? – The easiest way: give yourself money as an individual and formalize it with a cash receipt order (this is described below). Previously, the Cash Balance Limit had to be approved by your bank. Now this is not required and the Limit is approved by order or instruction of the individual entrepreneur himself.

2. How to calculate the cash balance limit? In the Appendix to the Regulations you will find 2 methods of calculation. But we can simplify it even more for our case. We take a period of 92 days (the maximum allowable for calculation), the volume of cash receipts (if we accept payment in cash) or the volume of cash withdrawals (if we accept payment through an account and withdraw cash), we take the amount of rent for 3 months (i.e. the same 92 days). We accept the maximum possible period for depositing or receiving money from the bank – 7 days. The calculation example itself is given in the example Orders at the cash register, in Appendix 1.

3. To do this, the individual entrepreneur must publish administrative document(that is, print out the order, sign it with your signature and certify it with a seal). The order determines: the cash balance limit, the place where cash transactions are carried out, and the person authorized to conduct cash transactions. If you do not have a cashier (and most likely this is the case), then assign the functions of an individual entrepreneur cashier to yourself. We also propose to include in the same document approval of the BSO form, define a simplified procedure for processing documents due to the lack of accounting, and reflect the fact that you, as an individual entrepreneur, do not have an accountant. If desired, all these items can be issued as separate orders.

IMPORTANT: An individual entrepreneur can hire a specialized company to keep records, however, as a rule, from a formal point of view, he does not hire an accountant as a person with the right of second signature, and signs all documents himself. Please clarify this issue and the text of the corresponding order with the specific company.

4. In order to keep cash records, you will need cash book(Document form number – 0310004). You have two options for maintaining a cash book. Both options are permitted by the Regulations.

Option 1 maintaining a cash book: maintain a cash book in electronic form, print and staple it once a year.

Option 2 maintaining a cash book: maintaining a cash book in paper form, initially stitching it and numbering it. If you decide to keep a cash book in paper form, you can buy a ready-made one.

5. All movements at the cash register, and we will have incoming transactions and outgoing transactions, are documented cash orders. They have a strictly defined form: a cash receipt order. Document form number according to the All-Russian Classifier of Management Documentation OK 011-93 - 0310001), cash receipt order. Document form number – 0310002). You can buy ready-made order forms. For example, you can buy them, but you have to fill them out manually, and the orders are combined into books. So you will have to buy at least 100 forms, which will last for almost 10 years. Since you do not have an accountant and cashier, the individual entrepreneur himself will sign the cash documents. Due to the fact that, in accordance with current legislation, individual entrepreneurs are not required to keep accounting records, we will not fill out the fields in the cash outflow and receipt order intended for accounting accounts.

We get money for the apartment

How to properly formalize receiving money from a tenant?

Every cash receipt from your landlord must be documented with a BSO and a cash receipt order. We fill out the BSO and sign it with the Tenant. We give the original to the Tenant, and a copy (this is why it is useful to make BSO on self-copying paper) to ourselves. We also issue a cash receipt order. In fact, in this case, the individual entrepreneur takes money into his own cash register. Therefore, the receipt can not be torn off or separated and stored separately from the order.

So we received money from the landlord. But that is not all. If you now want to use this money for your personal needs, you now need to issue another order, an expenditure order. You received money as an entrepreneur (IP), and now you must give it to yourself as an individual. This is the scheme our legislation proposes; nothing can be done about it. A possible basis in the cash receipt order “Issuance of funds to an entrepreneur for personal needs.” We issue an expense order and reflect the transaction in the cash book.

If you have already started keeping a cash book, then this must be done in accordance with the law. If there were cash transactions during the day, the cashier (and in our case, the individual entrepreneur himself) withdraws, i.e. indicates in the cash book the amount of cash balance at the end of the working day and affixes a signature.

We carry out other operations

In addition to receiving rent from the landlord, an individual entrepreneur may be faced with the need to carry out other operations.

• You have received your rent in cash and from this amount you want to make purchases as part of your business activity. For example, pay for the services of a legal consultant or buy new household appliances for a rental apartment. In this case, it is necessary to issue a cash receipt order. On the basis of the cash receipt order, we recommend indicating specific purposes listed in Directive 1843-U: for example, if cash is needed for the purchase of household appliances, then “Issue of funds to pay for goods” or if an individual entrepreneur pays in cash for the services of a lawyer, then “Issue of funds to pay services." This transaction must be reflected in the cash book. After making the payment and receiving a cash document from the counterparty (seller), an Advance Report is required. The advance report relates to a greater extent to accounting (and we will leave these fields in the report empty), which the individual entrepreneur is not required to maintain, but for the purposes of orderly cash management, we recommend drawing up advance reports. Based on the results of the Advance Report, it may be necessary to issue an additional amount (issued with an expense order) or return the excess to the cash desk. The return is issued by a receipt order with the basis “Return of funds based on advance payment.”
• You want to make a cash payment as part of your business activity, but there is not enough money in the individual entrepreneur’s cash register. First, you need to deposit the individual entrepreneur from your “personal wallet” into the cash register, and only then register the expense and take it to the bank. First, we issue a receipt order. On the basis of the receipt order, you can indicate “Replenishment of the individual entrepreneur’s cash register for current activities.”
• You have received money into an individual entrepreneur’s bank account and want to receive it in cash and use it for personal purposes. First, you need to receive money and credit it to the individual entrepreneur’s cash register, and then withdraw it from the cash register for personal purposes. To receive money from a bank, you need a checkbook. We issue a check. We receive cash from banks and register its arrival at the individual entrepreneur's cash desk using a cash receipt order. Possible basis for the contribution: “Receipt from a bank account.” Then we issue a cash receipt order. A possible basis in the cash receipt order “Issuance of funds to an entrepreneur for personal needs.” Both transactions - income and expenses - are reflected in the cash book.
• You, as an individual entrepreneur, have received rent in cash and want to credit it to your individual entrepreneur’s bank account. This means that the money is now in the individual entrepreneur’s cash register. To issue them from the cash register, you must issue a debit order. You can specify “Cash proceeds to be credited to a bank account” as the basis for the debit order. After this, you can go to the bank, and there the bank will issue a bank receipt order when depositing it into the individual entrepreneur’s account. Both transactions - income and expenses - are reflected in the cash book.
• You want to make a non-cash transfer from an individual entrepreneur's account, but there is no money in it. For example, the deadline for tax payment under the simplified tax system has arrived, and you have already withdrawn or transferred all the money from your individual entrepreneur account and spent it. This means that there is no individual entrepreneur at the box office right now. Therefore, you first need to deposit the individual entrepreneur from your “personal wallet” into the cash register, and only then register the expense and take it to the bank. First, we issue a receipt order. On the basis of the receipt order, you can indicate “Replenishment of the individual entrepreneur’s cash register for current activities.” Then, to issue them from the cash register, we issue a debit order. On the basis of the expense order, you can indicate “Cash proceeds for crediting to a bank account” and make a corresponding entry in the cash book. After this, you can go to the bank, and there the bank will issue a bank receipt order when depositing it into the individual entrepreneur’s account. Both transactions - income and expenses - are reflected in the cash book.

Sanctions and fines

The tax authorities will control the cash discipline of you as an individual entrepreneur.
So, what can happen to an individual entrepreneur who does not comply with cash discipline?

According to Article 15.1 of the Code of Administrative Offenses for an individual entrepreneur who, for the purposes of this code, is equated to an official, is subject to a fine in the amount of from 4000 to 5000 rubles, behind:

• making cash settlements with other organizations in excess of the established amounts (i.e. more than 100,000 rubles within the framework of one agreement);
• non-receipt (incomplete receipt) of cash to the cash desk (i.e. failure to draw up cash orders and not maintain a cash book);
• failure to comply with the procedure for storing available funds, as well as accumulation of cash in the cash register in excess of established limits.

Lack of strict reporting forms(BSO) is recognized as a gross violation of the rules for keeping records of income and expenses. Responsibility for it is provided Article 120 of the Tax Code of the Russian Federation.

• If such a violation was committed during one tax period, the inspectorate has the right to fine the organization in the amount of 10,000 rubles. If a violation is detected in different tax periods, the fine will increase to RUB 30,000.
• A violation that led to an understatement of the tax base will entail a fine of 20 percent of the amount of each unpaid tax, but not less than RUB 40,000.
• At the same time, the Law of July 27, 2010 No. 229-FZ provides for the specific application of these tax sanctions. If after September 2, 2010 (the date of entry into force of the Law of July 27, 2010 No. 229-FZ), sanctions are collected based on decisions made before this date, the amounts of fines established by the previous edition of the Tax Code of the Russian Federation are applied. This procedure follows from the provisions of paragraphs 1 and 12 of Article 10 of the Law of July 27, 2010 No. 229-FZ.
• In addition, at the request of the tax inspectorate, the court may apply to the employee responsible for storing documents (to the manager, if the organization does not have an employee responsible for storing documents - paragraph 3 of Article 17 of the Law of November 21, 1996 No. 129-FZ ), administrative liability in the form of a fine in the amount of:

o from 2000 to 3000 rub. – for failure to comply with the procedure and terms of storage of documents (part 1 of article 23.1, article 15.11 of the Code of Administrative Offenses of the Russian Federation);
o from 300 to 500 rub. – for failure to provide documents necessary for tax control (for example, in case of their early destruction) (part 1 of article 23.1, part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation).