Currently, cash payments between legal entities is a mundane operation. It can be carried out between two organizations, an individual entrepreneur and an organization, a pair of individual entrepreneurs. It is regulated by a special Instruction number 1843-U that it is possible to pay in cash in each of the cases mentioned.
But only on condition that the amount does not exceed 100 thousand rubles. The author of this instruction is the Central Bank of Russia. By the way, six months after it was brought to the attention of market participants, the Central Bank receives Letter No. 190-T. Its provisions somewhat correct the mentioned Directive. The letter refers to the fact that settlements between legal entities are one thing, and the issuance of wages (and other payments equivalent to it), as well as the issuance of funds for reporting (cash, of course) is quite another. Consequently, the requirement regarding the maximum limit does not apply to the last pair.
In addition to limiting the amount, cash payments between legal entities are no longer “constrained” in anything. For example, there is no time frame at all. That is, the Central Bank has not indicated how long it should be completed: on one operating day or on one business day. True, there is one small, but very important clarification.
Its essence lies in the fact that all monetary transactions between the parties to the transaction should be carried out exclusively within the framework of one agreement. In the event that payment for work performed, delivered goods or services rendered is not its subject (and the signatories have not agreed otherwise), it is realized in accordance with the general rules for transferring funds between counterparty organizations (individual entrepreneurs).
In addition, it should be noted that cash payments between legal entities are limited not only in size, but also in the ways of spending money. All the same, the 1843th Ordinance prescribes that an
individual entrepreneur or organization may use the money received at the cash desk in the payment for work, services, the acquisition of goods (excluding securities), and the payment of insurance indemnities under relevant agreements. Also received "live" funds can be used in order to conduct settlements with suppliers. In this case, we mean payments for previously paid and returned products.
Finally, there is another interesting point. If there was cash payment between legal entities and one of them received a certain amount of money for sold products, work performed, services rendered or in the form of an insurance premium, then in no case should these funds be provided as loans. In this regard, Letter No. 190-T "spoke out" quite strictly. If, however, a loan still needs to be issued (for example, to support one of the employees during the difficult period of his life), then the availability of funds at the cash desk does not matter: the loan must be issued in full from the current account of the enterprise or organization.
By the way, the plans of the Ministry of Finance include a decrease in the limit on the amount of cash payments to three hundred thousand rubles, starting in 2015. Whereas in 2014 its size will be six hundred thousand. This intention will affect the relationship between two individuals, and between individuals and organizations.