Limitarea platilor/incasarilor in numerar

Limitarea platilor/incasarilor in numerar

[:ro]In Monitorul Oficial al Romaniei nr. 242/09.04.2015 a fost publicata Legea nr. 70/2015 pentru intarirea disciplinei financiare privind operatiunile de incasari si plati in numerar
Operatiunile cu numerar intre entitati economice
Operatiunile de incasari si plati efectuate de persoane juridice, persoane fizice autorizate, liber profesionisti si alte entitati cu sau fara personalitate juridica se vor realiza numai prin instrumente de plata fara numerar, cu exceptia plafoanelor in numerar prevazute de Legea nr. 70/2015.
Aceste reguli se vor aplica si operatiunilor de incasari si plati in valuta efectuate pe teritoriul Romaniei.
Incasarile in numerar de la entitatile economice se vor efectua in limita unui plafon zilnic de 5.000 lei de la o persoana, iar platile in numerar catre firme se vor efectua in limita unui plafon zilnic de 5.000 lei/persoana, dar nu mai mult de un plafon total de 10.000 lei/zi.
Platile din avansuri spre decontare se vor efectua in limita unui plafon zilnic de 5.000 lei stabilit pentru fiecare persoana care a primit avansuri spre decontare.
Incasarile/platile de la/catre magazinele de tipul cash and carry sunt plafonate la 10.000 lei.
Incasarile/platile care depasesc plafoanele prevazute de Lege pot fi achitate numai prin instrumente de plata fara numerar.
Sunt interzise incasarile/platile fragmentate in numerar pentru facturile a caror valoare este mai mare de 5.000 lei.
Operatiunile cu numerar intre entitati economice si persoane fizice
Incasarile/platile in numerar de la/catre persoane fizice, reprezentand cesiuni de creante, primiri/restituiri de imprumuturi sau alte finantari, precum si contravaloarea unor livrari/achizitii de bunuri sau servicii, se pot efectua doar in limita unui plafon zilnic de 10.000 lei de la o persoana.
Sunt interzise incasarile/platile fragmentate in numerar pentru tranzactiile a caror valoare este mai mare de 10.000 lei.
Prevederile Legii nu se aplica in cazul vanzarilor cu plata in rate, in conditiile in care sunt incheiate contracte de vanzare-cumpare cu plata in rate.
Pentru facturile stornate de catre entitatile economice, aferente bunurilor returnate si/sau serviciilor care nu au fost prestate, cu valori mai mari de 5.000 lei, restituirea sumelor aferente va putea fi efectuata astfel: 5.000 de lei in numerar, iar sumele care depasesc plafonul putand fi restituite prin instrumente de plata fara numerar.
In cazul retururilor persoanelor fizice se aplica limita de 10.000 lei.
Operatiunile cu numerar intre persoane fizice
Operatiunile de incasari si plati in numerar intre persoanele fizice, efectuate ca urmare a transferului dreptului de proprietate asupra unor bunuri sau drepturi, a prestarii de servicii, precum si cele reprezentand acordarea/restituirea de imprumuturi, se vor efectua in limita unui plafon zilnic de 50.000 lei/tranzactie.
Incasarile si platile fragmentate in numerar pentru tranzactii peste acest plafon sunt interzise.
Limitarea plafoanelor in numerar nu se aplica pentru operatiuni cum ar fi:
– depunerea de numerar in conturile bancare, inclusiv ATM.
– plata cheltuielilor de deplasare in interes de serviciu, in limitele prevazute de lege.
– plata in numerar a impozitelor, taxelor, contributiilor, amenzilor si a altor obligatii datorate bugetului general consolidat al statului;
– retragerea de numerar din conturi deschise la banci pentru plata salariilor si a altor drepturi de personal;
Nerespectarea plafoanelor stabilite pentru incasarile si platile in numerar se va sanctiona cu amenda de 10% din suma incasata/platita care depaseste plafonul stabilit pentru fiecare tip de operatiune, dar nu mai putin de 100 de lei.
Este interzisa acordarea oricaror avantaje clientilor, pentru efectuarea de plati in numerar. Nerespectarea acestei prevederi constituie contraventie si se sanctioneaza cu amenda de la 3.000 lei la 4.500 lei.
Prevederile Legii intra in vigoare incepand cu data de 09.05.2015 (30 de zile de la data publicarii in MO).
Prevederile Legii nu se aplica contractelor incheiate anterior intrarii in vigoare a Legii.[:en]Law no 70/2015 to strengthen financial discipline regarding cash receipts and payments, was published into Official Gazette no 242/09.04.2015
Cash transactions between economic entities
Receipts and payments transactions made by legal persons, freelancers and other entities with or without legal personality will only be undertaken by non-cash payment instruments, except cash limits provided by Law no 70/2015.
These rules also apply to receipts and payments in foreign currency performed on the Romanian territory.
Cash receipts from economic entities will be made subject to a daily limit of 5,000 lei from a person, and cash payments will be made to entities subject to a limit of 5,000 daily euro/person, but no more than a maximum total limit of 10,000 lei/day.
Payments in advance for settlement will be made subject to a daily limit of 5,000 lei determined for each person who received advance payments for settlement.
Receipts/payments from/to cash and carry stores are capped at 10,000 lei.
Receipts/payments that exceed the limits provided by Law can only be paid by non-cash payment instruments.
Fragmented receipts/payments in cash for invoices whose value exceeds 5,000 lei are prohibited.
Cash transactions between economic entities and individuals
Receipts/payments in cash from/to individuals, representing assignment of receivables, receipts/ repayment of loans or other financing, and the equivalent of deliveries / acquisitions of goods or services can only be made subject to a daily limit of 10,000 lei from a person.
Fragmented receipts/payments in cash for transactions whose value exceeds 10,000 lei are prohibited.
Law does not apply to sales in installments, under the condition that installments sale-purchase contracts are concluded.
For invoices cancelled by economic entities, for goods returned and / or services not rendered, with values greater than 5,000 lei, reimbursement of related amounts will be performed as follows: 5,000 lei in cash and the amounts that exceed the threshold should be repaid using non cash payment instruments.
For individuals returns the 10,000 lei limit is applied.
Cash transactions between individuals
Cash receipts and payments between individuals, made as a result of transfer of property ownership on some goods or rights, of rendering of services, as well as those representing the granting/repayment of loans, will be made within a maximum daily limit of 50,000 lei/transaction.
Fragmented cash receipts and payments for transactions over this limit are prohibited.
The cash limit does not apply for transactions such as:
– cash deposits in bank accounts, including ATM.
– payment of travel expenses for business purposes, within the limits provided by law.
– cash payment of taxes, contributions, fines and other obligations owed to the general consolidated state budget;
– cash withdrawals from bank accounts with for salaries payment and other personnel rights;
Non-compliance with the established limits for the cash receipts and payments will be fined with 10% of the amount received/paid that exceeds the limit set for each type of transaction, but not less than 100 lei.
It is forbidden to grant any benefits to the customers for cash payments. Non-compliance with this provision represents a contravention and it is sanctioned with fine from 3,000 lei up to 4,500 lei.
The provisions of the Law enters into force starting 09.05.2015 (30 days from publishing date into Official Journal). The provisions do not apply to contracts concluded before the entry into force of the Law.[:]

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