Money from individual entrepreneurs for their own needs: how to spend? How to withdraw money from the current account of an individual entrepreneur for personal needs: mechanism, postings

By the end of the second decade of the 21st century, the scope of the use of cash for business needs in Russia has noticeably narrowed. However, in 2018, situations in which an individual entrepreneur will need to withdraw money from a current account cannot be completely excluded. He can do this in several ways. And to choose the best one, you need to weigh the pros, cons and bureaucratic nuances associated with each of the available options.

Is it possible to withdraw money from the current account of the IP

The balance on the current account of the IP is his private property, which he, according to Art. 209 of the Civil Code (CC) of the Russian Federation, has the right to dispose of it at its discretion. This means that he can withdraw and spend this money at any time, as much as he likes within the available amount and for anything.

In this regard, the IP is in a better position than the founder of the LLC. He, before spending money from the company's account for personal needs, is obliged to pay tax on dividends at a rate of 13% in addition to taxes that he pays on the profits of the company. The entrepreneur has no such obligation. After paying taxes in accordance with the applicable system of taxation and social contributions, he is clean before the law and does not owe anything to the state.

The funds that remained on the current account of an individual entrepreneur after paying taxes, fees and obligatory payments can be used by him for personal purposes. Taxation of amounts Money transferred from the settlement account of an individual entrepreneur to the account individual, tax code not provided.

Ruben Sahakyan, Deputy Director of the Department of Customs and Tariff Policy of the Ministry of Finance of the Russian Federation

Letter of the Ministry of Finance of the Russian Federation dated August 11, 2014 No. 03–04–05/39905

Video: profit of an individual entrepreneur

Is there a limit on cash withdrawals from the entrepreneur's current account?

At the level of legislation, such a limit is not provided. But restrictions are possible at the level of bank rules, where an individual entrepreneur has an account. This point needs to be clarified at the stage of choosing a bank for settlement and cash services (RKO).

It is also possible that their own limits are provided for each tariff for cash settlement services offered to the entrepreneur by a particular bank. If the bank provides for such limits, they apply only to cases when a businessman receives money at the bank’s cash desk, and does not affect transfers from an individual entrepreneur’s current account to his own account of an individual.

With bank requirements for cash balance at the end business day one more related possible limitation. If an individual entrepreneur needs a large amount at once, the bank, most likely, will not be able to issue it on the day of application, since ordering cash withdrawal in in large numbers need in advance.

Such restrictions can be encountered not only in the bank. At the very beginning of the 2000s, my friend, who lived in Cheboksary, received a fee for a series of publications in a federal publication - four thousand rubles. In the prices of that time and the realities of depressive Chuvashia, the amount looked prohibitive. Money from Moscow, where the editorial office is located, was sent to her by mail. Bank cards in those years in Russia were rather exotic. They couldn't send her the transfer right away. Employees of the post office explained that large amounts need to be ordered in advance. Otherwise, there simply will not be enough cash at the checkout.

There is also a limitation associated with the fulfillment of obligations by the IP to the state. If he has debts for taxes and contributions to off-budget funds ( Pension Fund, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund) or late reporting on these payments, the account may be blocked at the request of the tax authorities or any of the funds. After blocking, the businessman will not be able to use the balance on the account until he atones for all the sins that have accumulated before the state.
If there are restrictions on the use of a current account, it will be problematic for an entrepreneur to receive cash

Ways to withdraw money from the current account of IP

In 2018, the following methods of withdrawing cash from a current account are available to individual entrepreneurs:

• at the bank's cash desk on a payment order;
• at the cash desk of the bank by check;
• at an ATM from a card linked to current account IP;
• transfer to the account of an individual;
• deposit transfer.

Receiving money at the bank's cash desk on a payment order

The form of the payment order is given in Appendix No. 2 to the Regulation on the rules for the transfer of funds No. 383-P of the Bank of Russia dated 06/19/2012. The procedure for compiling it is better to check with his employees. They will be happy to inform you of the requirements for this document, instructions for filling it out, and recommend services that can be used to do this - for example, the bank-client system.

Individual entrepreneurs often find it difficult to fill out a document when it comes to the “Purpose of payment” column. You can also ask bank managers for advice on this issue. When withdrawing money for personal needs of an individual entrepreneur, the following wording is usually used:

• for personal needs;
• for personal needs;
• entrepreneur's income;
• for personal purposes;
• for personal purposes;
• withdrawal of own funds;
• transfer of funds for personal needs.

Other alternatives that are close in meaning are also allowed.

It is strictly forbidden to use the word "salary" in such a payment. Even if the IP regards this money as a salary that he gives to himself, this should remain at the level of his personal perception. The bank is guided by the letter of the law. And according to the law, an individual entrepreneur cannot pay his own salary. Only employees.

The commission for withdrawing money for individual entrepreneurs to pay salaries is lower than for withdrawing funds for other purposes. And this circumstance can provoke a desire to save money. But you can't take advantage of this loophole. And there's nothing to be done: the law is the law.

Financial consultants recommend that business owners do not spend their money for the sake of their "wishlist", but set themselves a monthly spending limit for their needs - a kind of "salary". But it is enough to limit ourselves to this marker at the level of personal perception. And when filling out financial documentation, be guided by the requirements of the law.

When at the beginning of 2010 I first came to the bank to withdraw cash from my IP current account, I was offered “by default” to start checkbook. Whether it was possible then to use a payment instead of a check, I can’t say. For eight years, something has changed in the standards of banking services for individual entrepreneurs. But I do not exclude the possibility that, out of ignorance, I did not ask if there were any other alternatives. So do not be shy: ask - and you will be answered.

Cash withdrawal by check

Using a checkbook in 2018 is considered not the most convenient option for withdrawing cash from a current account. However, it continues to be used along with others. To use this method, an individual entrepreneur must order a checkbook from the bank. Only when it is ready, he will be able to write a check in his name and receive money from it at the bank's cash desk.

In the bank where I opened my first IP current account in 2009, I had to wait about three days after ordering a checkbook, until it is made and delivered to my office. And I had to pay for the production. The amount was small - about a hundred rubles, but it is also money. Although in another bank, where I soon switched to servicing, they made a checkbook for me and issued it immediately on the day the account was opened.

A checkbook is produced in a printing house and is a set of stapled identical forms. Each form consists of the check itself, which the individual entrepreneur tears off and gives to the representative of the bank before withdrawing money, and the spine remaining in the book.

First, the IP fills in the spine, where he enters:

• the amount in figures indicating rubles and kopecks;
• date of issue of funds (the month is indicated verbally, the rest - in numbers);
• surname and initials of the cash recipient.

A check has a front and back side. On the front IP indicates:

On the back, a table is filled in as needed with options for the purpose of withdrawn funds and amounts. If money is withdrawn for several purposes at once, the corresponding amounts are posted in different columns. In the same place, in the corresponding columns, the data of the recipient are indicated.
Sample of filling out the reverse side of a check for cash withdrawal

An individual entrepreneur can fill out a checkbook before visiting the bank. The exception is a signature and a seal - they must be affixed in front of a bank employee, who will immediately check with the control samples provided by the individual entrepreneur himself when opening an account.

When filling out a check, you must adhere to the following rules:

• fill in by hand with a regular fountain pen with blue ink (gel pens or ink of a different color are not allowed);
• the check should not contain errors and blots, if there are any, it is considered damaged and cannot be accepted, you will have to fill it out again;
• passport data must strictly correspond to what is written in the identity document itself;
• letters and numbers should be legible and easy to read;
• all information, no matter how long they are and no matter how short the column assigned to them may seem, should fit in the appropriate columns (very inconvenient if the handwriting is sweeping);
• checks are filled out strictly in a row, it is unacceptable to leave blank sheets between filled ones.

In 2010, filling out my first check for cash withdrawal from the current account of the IP, I ruined at least five forms. Then, of course, he filled his hand. And soon he completely abandoned this option, preferring non-cash transfers to the account of an individual. Even at the time when I actively used a fountain pen, my handwriting was neither beautiful nor legible, so bank employees often had difficulty identifying my signature on a check.

Both options for withdrawing cash at the cash desk do not guarantee that you will receive the required amount on the day you apply. If it is within 100 thousand rubles, most likely there will be no problems. But larger ones are recommended to be ordered in advance. The waiting period can be from one to five days. All the nuances associated with the need to order money in advance and the timing of their waiting, it is better to find out at the bank before you need to make a significant withdrawal from the account for the first time.

Withdrawing money from a card linked to an IP current account

Often, banks offer individual entrepreneurs to link a bank card to a current account, it also happens that this service is included in the banking service package. With a card linked to an account, an individual entrepreneur can pay for goods and services on the Internet, through POS-terminals (the so-called devices through which payments for purchases on a card are debited), withdraw cash from it at ATMs of their own and third-party banks.
You can withdraw money from a card linked to an IP account without unnecessary bureaucracy

The commission for cash withdrawal depends on the tariff policy of a particular bank. However, when withdrawing cash at the cash desk by payment or check, it is also charged and reaches an average of up to 3.5% of the transaction amount. On the card, the situation is the same as with individuals linked to the accounts. In the "native" ATM or bank, with which the one where the individual entrepreneur uses the account has a special agreement, the commission is minimal or absent. In third-party ATMs higher.

However, before you start using the card, it will not be superfluous to check with bank managers if there are any restrictions in this regard.

When I was choosing a bank to open an IP current account, one of them offered me to link a card. But they warned that the funds from it can only be used for business needs. I did not receive a clear answer on how this will be checked from the consultant. But, after thinking, I preferred not to get involved: the less the bank has reasons for questions, the better. However, by 2018, the conditions for banking services for individual entrepreneurs as a whole became softer.

Transferring money to a personal account (card) of an individual

This option of withdrawing funds from the current account of an individual entrepreneur is rightfully considered the most convenient. No need to go anywhere, transfer paper to bureaucracy, look back at bank cash withdrawal limits and the need to order funds in advance.

If a personal account is opened in the same bank as the settlement IP, the transfer of funds will take a matter of seconds, and the commission will be small, and in some cases may not be charged at all. Most often, the bank has a limit monthly amount transfers with no commission. But for everything in excess of it, you will have to pay at least 0.5%, but pay. It is necessary to take into account the minimum amounts of such commissions - for example, not less than 100 rubles. However, there are also maximums.

Often, the limit for transferring funds without commission varies depending on the tariff package that the IP uses. The more expensive the package, the higher the limit. But it all depends on the financial result of the IP. If his profit is less than 1 million rubles a month, it makes no sense to overpay for a tariff that allows him to transfer this same 1 million rubles from the account every month.

The unconditional advantages of withdrawing money from an IP account to a personal one tied to a bank card include the most extraterritorial nature of this method. You are not tied to a bank branch and its work schedule. And all you need to use the money is Internet access.
You can withdraw money from an IP account to a personal card through an Internet bank even on the beach if there is Wi-Fi

What else should be borne in mind - such freedom in moving funds from an individual entrepreneur's account to a personal one applies exclusively to transfers between accounts opened in his name. Any transfer from an individual entrepreneur's account to another individual is by default considered income from which personal income tax is levied. Moreover, the duty of a tax agent is not assigned to the recipient, but to the individual entrepreneur from whose account the transfer was made.

Therefore, when you need to transfer money to a third party, even if it close relative, from the IP account it is better not to do this. First you need to withdraw to a personal account. Yes, these are extra gestures and commissions. But these costs are small compared to those that will begin when the tax authorities have legitimate questions.

Transferring money to a deposit

If an individual entrepreneur decides not to spend, but to save and increase part of his profit by putting it on a deposit, such a transfer is governed by the same rules as the withdrawal of money to his personal account. The only difference is that after the money is credited to the deposit, the entrepreneur is limited in his ability to dispose of them. Everything is determined by the terms of the bank deposit agreement on the account to which the funds were received.
But in three-liter jar you can’t withdraw money from the IP account directly - only after withdrawing cash

Deposits are different, including those allowing the possibility of partial withdrawal of the amount without losing the accumulated interest. But also interest rate for such contributions is not among the highest. It is the higher, the more stringent the terms of the deposit. If a partial withdrawal is not provided, and the money is needed urgently, it will only be possible to withdraw the entire amount of the deposit with a loss of interest.

Many banks offer clients in the status of individual entrepreneurs to place free funds a separate line of savings products. To use them or not is a personal business of a businessman. At the same time, one should not forget that the funds on the accounts of individual entrepreneurs in the amount of up to 1.4 million rubles within one credit institution are insured by the state. You can read more about this issue.

How can an entrepreneur conduct withdrawn cash in accounting

Sole Proprietors have no obligation to keep records.. This is another advantage of this status in comparison with a legal entity for which the need to keep accounts is provided for by law. An entrepreneur, on the other hand, can simply not bother with this, which most do, limiting themselves to the only accounting document for individual entrepreneurs prescribed by law - a book of income and expenses.

However, there are exceptions. If the individual entrepreneur himself is interested in bookkeeping, for example, in order to more reliably control incoming and outgoing cash flows, the law does not forbid him to take on all headache associated with accounting entries.
An individual entrepreneur has the right not to keep accounting, but if he himself wants it, no one will forbid

The entrepreneur has no obligation to draw up advance reports for the cash withdrawn from the current account.

Cash received by an individual entrepreneur from a bank account can be spent on personal needs without restrictions. Drawing up an advance report on the amounts of cash spent directly by an individual entrepreneur for any purpose is not carried out.

Yuri Loboda, and. about. cash department director monetary circulation Bank of Russia

Bank of Russia Letter No. 29–1-2/5603 dated August 2, 2012

But this does not prevent him from using advance reports and other accounting documentation to control the financial discipline of his employees.

Table: basic accounting entries for the current account

Is an individual entrepreneur required to report on withdrawn money?

He has no such responsibility. And yet, it will not be superfluous to keep documents confirming expenses, including expenses for personal needs. If he regularly withdraws large amounts of cash from the account, the bank may suspect him of involvement in cash withdrawal schemes.

The meaning of such schemes is that an individual entrepreneur applying a preferential tax regime, as a rule, “simplified” with an object of taxation “6% income”, concludes fictitious contracts with companies interested in cashing out funds and receives payment under them. At the same time, no goods are shipped to the “buyer”, services are not provided. Transactions are made on paper. And the IP funds received in the form of payment, minus compensation for tax and banking costs and its percentage, are withdrawn from the account and transferred to the client.

Cashless payments through a bank are a convenient settlement tool for individual entrepreneurs. If the amount of payment under an agreement with another businessman exceeds 100,000 rubles, then there is no other option than payment to a current account. This is the so-called limit of cash settlements between entities. entrepreneurial activity within one contract.

An entrepreneur most often receives cash from buyers and clients. If these are ordinary individuals, then the restriction on the amount of 100,000 rubles does not apply here, but there is a problem of the safety of cash. In order not to worry about this, the easiest way is to deposit cash received from buyers and customers into a current account.

It is convenient and safe to conduct non-cash payments, but in some cases an entrepreneur may need to withdraw money from a current account, i.e., cash it out. Let's take a closer look at how an individual entrepreneur can withdraw money from a current account in 2019.

What to consider when withdrawing money from the IP current account

• The bank charges a fee for withdrawing cash from a current account. If the money is cashed out to pay salaries, then the commission is small, usually does not exceed 1%. But if an entrepreneur withdraws money for other purposes, including for personal needs, then the commission can reach 2% or more, depending on the amount.
• All cash transactions must be carried out in compliance with cash discipline. Although according to current rules established by the Central Bank, in 2019, individual entrepreneurs have the right not to keep cash documents, in practice, such a simplified procedure may lead to disputes with tax authorities when determining the tax base. Read more about the rules of cash payments in the article "".
• If you often withdraw cash from the current account of an individual entrepreneur for large amounts (from 100,000 rubles), then be prepared for the fact that the bank may require you to confirm further expenses of this cash. Banks exercise such control within the framework of Law No. 115-FZ “On counteracting the legalization of proceeds from crime”.

You can get cash at the cash desk of your bank by filling out a checkbook or a payment order. Further, the cash received must be credited to the cash desk of the IP according to the incoming cash order (PKO), and then issued from the cash desk according to the outgoing cash order (RKO).

To confirm the spending of cash for business purposes, it is necessary to draw up and save contracts with partners, cash and sales receipts, invoices, waybills, and other payment documents. The payment of salaries in cash is confirmed by the payroll in the form T-53. When withdrawing cash from the current account, the entrepreneur does not need to make postings, because. it's a tool accounting, which IP does not lead.

Considering the complexity of design cash transactions and the need to pay a commission to the bank, we recommend cash settlements with counterparties and employees in extreme cases. As for cash withdrawals for personal needs of individual entrepreneurs, it is easier to do this.

How can an individual entrepreneur withdraw money from a current account for personal needs

An individual entrepreneur can spend money received from a business for personal needs without restrictions and additional taxation. In this way, an individual entrepreneur is fundamentally different from the founder of an LLC. The owner of the company can receive income from the business only in the form of paying additional tax at a rate of 13%.

Here are two quotes that clearly confirm the right of the entrepreneur to dispose of the income he received in 2019 at his own discretion:

“The funds that remained on the current account of an individual entrepreneur after paying taxes, fees and obligatory payments can be used by him for personal purposes. Taxation of amounts of money transferred from the settlement account of an individual entrepreneur to the account of an individual is not provided for by the Code ”(from the letter of the Ministry of Finance of Russia dated August 11, 2014 N 03-04-05 / 39905).

“Cash received by an individual entrepreneur from a bank account can be spent on personal needs without restrictions. Drawing up an advance report on the amounts of cash spent directly by an individual entrepreneur for any purpose is not carried out ”(from the letter of the Bank of Russia dated August 2, 2012 N 29-1-2 / 5603).

There are three ways to transfer money from an IP current account for personal needs in 2019.

1. Get cash at the bank's cash desk by check or payment order. This method differs little from when an entrepreneur withdraws cash to settle accounts with contractors or employees. Cash is also credited to the cash desk of an individual entrepreneur on a credit note, and is issued on a debit note.
   In order not to overpay the commission to the bank, some entrepreneurs indicate “Salary of an individual entrepreneur” in the purpose of the payment. It is not right. An individual entrepreneur cannot pay a salary to himself, as Rostrud, the Ministry of Finance, and the Federal Tax Service have repeatedly expressed. The bank has the right to refuse to execute such a payment order, therefore, when transferring IP funds for personal needs, it is necessary to indicate: “Transfer of own funds” or “Issuance of funds for personal needs”.
2. Transfer cash to the current account of an individual and a card linked to it. In this case, the entrepreneur does not immediately withdraw cash from the current account, so the bank does not charge a commission for cashing out, and there is no need to draw up cash documents. Further, money is withdrawn from the card already at the ATM in the usual way.
   It is very important that the card to which the money withdrawn for the personal needs of the individual entrepreneur is transferred is issued to the entrepreneur himself, and not to another person, for example, a spouse. If you make such a transaction, then the money transferred to the card of another person is taxed, and the entrepreneur, as a tax agent, must withhold and transfer personal income tax to the budget.
   Please note: if you issued a card in a bank other than where you have a current account, then in some cases a commission may be charged when transferring money to your card in another bank.
3. Transfer money to a bank deposit of an individual.An entrepreneur can have not only a settlement and current account, but also a savings or deposit account. You can also transfer money to this account, and then receive it in cash after closing the deposit.

Thus, the easiest way to withdraw money from an individual entrepreneur for personal needs, which does not require a commission for cashing out and processing cash documents, - this is money transfer to the card of an individual. This is what we recommend to our users.

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Commission for transferring money to a card

Unfortunately, some banks, not wanting to lose money, instead of a commission for cash withdrawals, charge a commission from a client for a transfer to an individual. At the same time, IP is not always excluded from the list of these individuals when transferring money from a bank account to their card, even if the card is issued in the same bank.

With this in mind, when choosing a bank for an individual entrepreneur, we advise you to take into account not only the cost of the tariff plan, but also the size of this commission. In the table below, we provide data on the commission for transferring to a personal IP card for some large banks.

1. A limited liability company is a separate entity of civil law that has its own property and is independently responsible for its obligations.
2. After entering into authorized capital OOO own money or property, the founder loses the right to dispose of them for his personal purposes.
3. For the founder, profit from a business is income from external sources, upon receipt of which he must pay tax on dividends: personal income tax for individuals or income tax for a participant- legal entity. An exception is made only for participants-Russian organizations, if they receive dividends from companies where their share of participation exceeds 50%.

And the essence of the problem can be described as follows: how can the founder of an LLC receive the money earned with minimal additional losses?

Method number 1: Dividends are the only sure way

Although the headline announces six ways to get money from an LLC, only one of them is truly classic and worthy of the name - "living on business income." Dividends are part of the distributed profit of the company, therefore they can be paid only when this profit is available according to accounting data.

The distribution of dividends looks like this:

1. Calculate net assets organizations and make sure that they exceed the authorized capital.
2. Make a decision of the participant / participants on the distribution of profits and the timing of payment of dividends.
3. Pay dividends to the participant, having previously deducted from this personal income tax amounts(13% for residents of the Russian Federation or 15% for non-residents) or income tax (rates of 0%, 13%, 15%, depending on the category of participant).

Such a procedure can be carried out no more than once a quarter, although already distributed dividends can be paid every month.

In addition to this option, which has limitations both in frequency and in some other conditions, there are five more ways to withdraw money from your LLC, although they cannot be called making a profit in the full sense of the word.

Method number 2: Receiving a salary

Many founders of companies run the business themselves, arranging themselves on staff by employment contract. At first glance, this method is equivalent in terms of costs to the payment of dividends (the personal income tax rate on wages and dividends is the same - 13%).

But we must not forget that insurance premiums must be accrued and paid at the expense of the employer, in the general case, 30% of the payment amount. If you look at it from the point of view - the cash desk of an LLC is equal to the pocket of the founder - then this method is the most expensive. For example, in order for the director to receive 100,000 rubles in his hands, 49,425 rubles must be paid in the form of taxes and contributions.

Method number 3: Borrow money from your company

What to do if you don’t want to give such money from your salary, and the dividend distribution period has not yet come up? Money can be borrowed in the form of an interest-free loan, the term of which can be repeatedly extended.

And although the loan is a debt to the company, the society has the right to forgive it if the founder does not return the borrowed amount. True, only an organization that is successfully operating and has no debts to the budget and partners can do this. Otherwise, the tax authorities will be interested - why such generosity and why all measures to collect the loan have not been taken.

In case of forgiveness of the debt, the founder again must pay personal income tax at a rate of 13%, as in the case of receiving dividends.

Method number 4: Managing a company in the status of an individual entrepreneur

In order to reduce the amount of tax deductions when receiving money, some founders enter into an agreement with their LLC for management services. To do this, the founder registers an individual entrepreneur and provides services not as an employee, but as a business entity.

If the IP chooses simplified system taxation in the “Income” option, then from his remuneration he must pay not 13%, as from a salary, but only 6%. True, he will also have to pay insurance premiums for himself, but in the end, it will still be much less than 30% under an employment contract.

But although this option is absolutely legal (after all, the IP manager pays taxes and contributions for himself), the Federal Tax Service is not asleep here. The goal of the tax authorities is to prove that the conclusion of a civil law contract is caused only by tax evasion. Accordingly, such contracts will be scrutinized for the existence of conditions specific to an employment relationship.

And besides, a solid amount of remuneration to the manager must be justified by the real economic achievements of the organization. No profit because half of the income of the LLC goes to pay for the services of the manager? There is a tax scheme, inspectors say. So, this way of getting money from a business is legal and profitable, but it is especially controlled by the tax authorities.

Method number 5: Take money under the report

The founder, who is accepted into the state, can receive money from the cash desk or from the account of the LLC, but not for himself, but to pay for business expenses. It's the way the accountant goes to his head, because, to be honest, every penny of an LLC's money should be spent on business, not personal purposes.

But real life is not as perfect as a balance sheet, so we simply state that somehow in most LLCs there is documentary evidence of accountable expenses. Here we are not your advisers, but it is also impossible to pretend that there is no such option.

Method number 6: Representation expenses

AT literally this method cannot be called a withdrawal of money, because here the founder receives not money, but material goods that can be purchased with them. Such an option for receiving in kind: a hotel, payment for meals, business wardrobe, cultural events And so on. But representation expenses have a limit - no more than 4% of the wage fund. Plus, again, documentary evidence is required that the expenses had a business purpose.

Given such difficulties in obtaining money from an LLC, it becomes clear why the topic of cashing out is so popular for founders. Since there is a need to get the money earned quickly and with a minimum "commission", then there will be offers, alas, illegal ones.

What is cash out

There are several explanations, as well as options, for this concept, but we will focus on one. Cashing out is the withdrawal of money by the founder without paying tax on dividends through controlled entities.

A typical option for cashing out is the transfer of payment to a controlled or nominee person for supposedly rendered services or delivered goods. At the same time, the money is included in the expenses of the LLC, but in reality the organization does not receive anything in return. The withdrawn money is returned to the founder, but already as an individual - in cash or by transfer to his personal account.

In addition to the fact that this scheme is criminally punishable, the founder is at great risk, because the withdrawn amount may simply not be returned to him. Plus there is also financial losses: The risk fee for a nominee can reach 5%, and a certain amount will go to the bank's commission.

Summary

1. Consider and evaluate the feasibility different options withdrawal of money from LLC.
2. If cash out offers seem convincing to you, then weigh high risk this illegal method: possible criminal liability, loss of the withdrawn amount and the percentage that the cashier takes.
3. If you are an aspiring entrepreneur, come to our small business portal. Here we share only practically valuable information about the registration of individual entrepreneurs and LLCs, the choice of the optimal taxation system, banks for opening a current account, and the conduct of the most popular business areas.

Any settlements in an LLC, the amount of which exceeds 100,000 rubles under one agreement, must be made by bank transfer. This is a legal requirement. However, in the activities of the company, cash may sometimes be needed. How to cash out money from a current account, and is it legal?

This question worries many newly minted founders. Indeed, it is permissible to withdraw money from a current account, moreover, there are several ways to do this. In the article we will talk about how you can cash out LLC funds so as not to attract the attention of the tax authority.

Cash withdrawal from current account

A detailed video on how to withdraw (pull out) cash from the company's current account. Cash out schemes.

Non-cash payments are not always beneficial for LLC owners. In some cases, you may need "live money". That's when the founders think about how to withdraw funds from the account legally. There are several known ways to do this:

Getting funds for business needs(It is important to know that for these purposes you can only cash out the amount up to 100,000 rubles. In or any other bank in which you have an account, you need to indicate in the RKO that you are going to buy goods for the economic needs of the LLC. Of course, it is not necessary to report on expenses, however, in case of disputes with the tax office, it is still better to have supporting documents with you (they can be invoices, checks);

Issuance of wages(in order to receive such income in cash, some founders get hired by the company. You only have to deduct 13% to the state as taxes and 30% of contributions to extra-budgetary funds. In total, you will lose almost half of the withdrawn amount, which is extremely unprofitable. Also in this case, the payment of wages must be confirmed by a statement);

Dividends(the founders of an LLC have the right to expect to receive a share from net profit in the form of dividends. The maximum frequency with which they can be paid is once a quarter. On such income, only 13% of taxes will have to be paid. There is such a nuance: dividends are paid only from net profit, i.e., the company should not have debts to the state, personnel, etc. But what part of the net profit will be used to pay dividends is up to the meeting of founders. You can also use all the money received for payments);

Travel expenses(you have the right to accrue travel allowances at the maximum daily rate and receive them in cash. The main thing is to have confirmation of a “business trip” - tickets for flights, transfers);

Representation expenses(these funds are usually used to hold some kind of events. You can even buy expensive clothes for them, but you will only need to prove to the tax office later that this is a really important part of hospitality expenses);

Loan agreement(LLC can issue a loan to its founder or employee. At the same time, any time for repayment of the debt can be specified. However, if the loan rate is less than 2/3 of the refinancing rate, then the borrower will have to pay 13% as taxes. At the same time, the debt to an individual by the LLC can be forgiven, and then it will be counted as income. And income is taxed at 13%);

Issuance of accountable(the amounts are issued to the employee on various purposes, for example, for the purchase of goods and materials. In this case, the entire amount spent must be documented, and the remaining funds are returned to the bank);

Management expenses through IP(the founder of an LLC may also have the status of an individual entrepreneur. An agreement is drawn up according to which the individual entrepreneur carries out managerial functions in LLC. Most of LLC profits are transferred to the IP account as a reward. Thus, the founder can cash out funds by withdrawing them from the IP account. This scheme raises many questions from the tax authorities. If you decide to use it, you will fall under the close attention of government agencies. legality this method is a moot point. To avoid unpleasant consequences, you need to correctly draw up a contract. In this case, 6% of taxes will need to be paid from the income received if the individual entrepreneur works on the simplified tax system "Income").

Cashing out money from the current account of LLC to the plastic card of the employee

Some founders resort to illegal methods of cashing out money, for example, through an LLC that operates fictitiously. The founders of one company transfer funds to another for supposedly delivered goods. The buyer withdraws the funds and transfers them back minus the commission. Such schemes are quickly detected by the tax authorities, and the consequences for both firms will be disappointing.

Features of withdrawing cash from the settlement account of LLC

An important feature of the functioning of an LLC is that the founders do not have the right to cash out funds for personal purposes, unlike individual entrepreneurs. Nevertheless, the registration of the owners of the company in the state solves this issue quite quickly and legally.

At the same time, it is important to correctly indicate the purpose of withdrawal of funds in the cash settlement account on the account. The ideal basis for this is Spending for business needs LLC". Also, many founders often indicate the phrase " On the wages employees". The bank has no right to refuse such operations, and therefore unconditionally issues funds at the request of legitimate applicants.

After the funds have been received at the bank, they must be credited to the cash desk of the LLC. Here, do not forget about the limits at the end of the day, which are set by the internal documents of the LLC. If there is a surplus in the cash register, you must hand it over to the bank.

Proper accounting of income and expenses at the cash desk is the key to the successful operation of an LLC. The deposit transactions will look like this:

If the capitalized funds are issued for the salaries of employees, then the posting will be as follows:

What documents are needed to cash out an LLC account?

In order to withdraw money from a bank account, you must have a checkbook. Usually it is issued when opening an account. It will also be important to have a card with sample signatures of those persons who have access to the account.

The check must contain the following information:

1. date of cashing out;
2. withdrawal amount;
3. Full name and details of the passport of the recipient of funds;
4. the signature of the recipient of funds;
5. expense assignment.

The check is checked by the bank operator for correct filling. If all the fields in it are specified correctly, then it comes off, and the spine remains in the book.

The person who applies for the withdrawal of funds must have a passport or other identification document with him. If the amount is large, then it should be ordered in advance by writing an application at the bank or by calling the hotline.

After receiving the money, a PKO is drawn up for their payment to the cash desk of the LLC. Funds are also issued upon documentary confirmation on the day of receipt. If you pay wages, then you need to issue payroll, if the funds are directed to economic needs, then RKO will be required. The transactions carried out are necessarily reflected in the internal reporting.

LLC liability for illegal cashing

If the LLC decides to cash out through another LLC or individual entrepreneur, then the consequences will come in relation to:

The customer of the service (that is, the founder of the LLC, who does not want to pay taxes);

Head of a one-day company;

Groups of persons (for example, if the transaction was carried out by several founders of the LLC or an accountant and other employees were involved).

Responsibility for the committed act depends on the amount of cashing out and the number of participants in the transaction. In Russian practice, for such offenses were taken the following measures regarding criminals:

• probation;
• fine;
• imprisonment for up to 11 years.

Any cashing operation sets itself the goal of tax evasion. There is no article in the Criminal Code of the Russian Federation that directly specifies the punishment for illegal withdrawal of funds through other firms. Therefore, the clause on providing false information to the tax service or on concealing such information is most often used, which is fraught with criminal liability.

How much does it cost to withdraw money from a checking account

For operations to withdraw funds from the current account of an LLC, banks always charge a commission. Its value depends on the amount and purpose of the expense. If a authorized person is going to withdraw funds for different purposes, then a single commission is charged as a percentage of the withdrawal amount.

At the same time, for each operation, the percentage is different. If the bank provides for different minimum commissions for such operations, then the maximum of them is charged. The commission is expressed not only as a percentage, but also in ruble terms.

For example, the bank's tariffs may indicate a value of 1.2% of the withdrawal amount, but at least 200 rubles.

Do not forget that the commission for cash withdrawal is not always the final amount of "extortions". There are also taxes that are levied, for example, on wages or dividends.

Fee for cash withdrawal from current account

What percentage the bank will take for withdrawing cash from the current account, you can find out in advance before opening the account itself. This information is contained in the tariffs, and you can find information on them on the official websites of banks or by contacting their branches.

Many banks set limits for customers on a single withdrawal or within a month. For example, amounts up to 250,000 rubles can be withdrawn without any commissions or by minimum tariff. If this restriction on money does not suit you, and you need to remove a large sum, then you will have to pay an increased commission. Depending on the policy of the bank, its value can reach up to 10%.

The minimum commission is provided for the withdrawal of funds for salaries of employees. Usually it is 0.5% - 1%. However, it is not allowed to deceive the bank and withdraw money for other purposes, indicating “for wages” in the purpose of the payment document. This will lead to the blocking of your accounts, and possibly to the termination of the agreement with the credit institution.

TOP-5 banks with favorable conditions for withdrawing money for LLC

• (bank of the Otkritie group) - up to 100,000 rubles. per month without commission, after - 3%;
• — from 1%;
• - up to 100,000 rubles. no commission depending on the tariff, and then from 1.5%, or on one of the tariffs you can give only 19 rubles. per payment order and withdraw up to 500,000 at once;
• — from 0% to 8%;
• — from 1.5%.

It is much easier for an individual entrepreneur to withdraw profits from a business than for a founder of a legal entity. There is no need to make a decision to direct profits to dividends (which is possible no more than once a quarter), pay tax on dividends or draw up some kind of supporting documents.

❛❛ An individual entrepreneur can spend all honestly earned money on himself, unless he has debts on taxes and insurance premiums. ❜❜

An individual entrepreneur cannot pay a salary to himself, about which the authorities have repeatedly given explanations (letter Federal Service on labor and employment of February 27, 2009 N 358-6-1; letter of the Federal Tax Service of Russia for Moscow dated July 26, 2007 N 18-12 / 3 / [email protected]). And in the letter of the Ministry of Finance dated November 25, 2008 N 03-04-05-01 / 441, it is emphasized that "Taxation of the amounts of funds withdrawn from the current account of an individual entrepreneur for use for personal needs is not provided for by the Code."

Thus, an entrepreneur can receive his money from a business, but not in the form of a salary, but in the form of income that will be taxed according to the chosen taxation system. Additional tax, like personal income tax on wages, when directing income for your needs, you do not need to pay.

Forms of payment for goods and services of an individual entrepreneur

An individual entrepreneur can receive money for his goods or services in different ways:

• Cash using cash register or without it;
• Cashless transfer to a bank account;
• Payment in cash according to a receipt through a bank;
• With the help of electronic wallets;
• Through bank cards;
• Under a cash service agreement from courier services;
• Using payment aggregators;
• Cash on delivery via Russian post, etc.

Be that as it may, the whole variety of forms of payment ultimately comes down to two options: cash or non-cash money. Since all payments are online, through terminals, electronic wallets, bank card, from courier services or cash on delivery must be linked to the current account of the entrepreneur.

Entrepreneur's current account

Is it possible for an individual entrepreneur to use in his work a bank account opened for an ordinary individual and? No, an individual account cannot be used. Instruction of the Central Bank dated May 30, 2014 N 153-I determines that current accounts are opened for individuals to perform transactions not related to entrepreneurial activity or private practice.

Needed to run a business. For opening such an account and conducting operations on it, the bank charges money, therefore, of course, there is a temptation not to open such an account, but to use the current account of an individual.

Why is the account of an individual for an individual entrepreneur bad?

• First, a bank that monitors the purpose of payments may simply refuse to perform transactions on a current account if it considers that they are related to entrepreneurial activity.
• The second reason why it is impossible to use a current account for doing business is the attention of the state to incomes that have no explanation, as part of anti-corruption and anti-terrorist activities. If you receive money from a business to a current account, that is, you officially reflect income and pay tax on them, according to the chosen taxation system, then such income cannot be considered illegal.
• And, finally, the third reason why an individual entrepreneur needs to use a current account in business is due to the fact that for tax office our income, which comes to the bank account, is practically transparent. If this account is not a settlement account, that is, not intended for doing business, then the tax authorities can tax these amounts as income received not from entrepreneurial activity, that is, at a rate of 13%. If we compare, for example, a rate of 6% of income on the simplified tax system Income, it turns out that the tax will be twice as much. If the entrepreneur receives money for UTII or PSN, then he does not pay any taxes on real income at all, because. the imputed tax or the cost of a patent is calculated on the basis of physical indicators.

How can an entrepreneur get money from a business?

So, he has the money that the entrepreneur could spend on himself, and they are either in the cash register or came to the current account. The question is - what provisions of the law are allowed to spend the money received from entrepreneurial activity for their own needs?

Bank of Russia Ordinance No. 3073-U, dated October 7, 2013, “On Cash Settlements” came into force on June 1, 2014. Direction officially allows spending money individual entrepreneurs for your personal needs directly from the cash register. Earlier, in the letter of the Central Bank of the Russian Federation dated 02.08.2012 No. 29-1-2 / 5603 (which was based on the previous Instruction No. 1843-U dated 06.20.2007) it was explained that entrepreneurs can spend cash withdrawn from the current account for personal needs.

On June 1, 2014, another Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions”, which introduced for individual entrepreneurs