Any entrepreneur who makes mutual settlements with counterparties and regulatory authorities in the course of their activities should know how many current accounts an organization can have. In our article you will find information about the maximum and minimum possible number of current accounts that a legal entity can use, as well as the advantages and disadvantages of using several accounts simultaneously.

Current account - concept and structure

According to clause 2.3 of the Bank of Russia instructions “On opening and closing...” dated May 30, 2014 No. 153-I, a current account is a type of bank account opened for use by legal entities that do not have the status of credit institutions and individual entrepreneurs. The organization's current account number consists of 20 characters that allow you to identify the type of account and the currency for which it is used. At the same time, the numbers of accounts opened in different banks may coincide with each other, therefore, when making a transfer, you must indicate the BIC, correspondent account number, as well as some other bank details.

Is it mandatory for an LLC to open an account?

According to paragraph 4 of Art. 2 of the Law “On Companies...” dated 02/08/1998 No. 14, LLC has the right to open bank accounts in the manner prescribed by law. Particular attention should be paid to the fact that the creation and use of an account is the right of a legal entity, i.e. the legislator does not impose on it the obligation to create and use a current account in the course of business activities. This means that the company can make settlements with partners, counterparties and regulatory authorities by transferring cash to them.

The determining condition for working with cash is the size of payments: according to clause 6 of the Bank of Russia directive “On the implementation ...” of October 7, 2013 No. 3073-U, it should not exceed 100,000 rubles. If the amount exceeds the specified value, payments can only be made using a bank account.

How many accounts can a legal entity have?

In some cases, an organization may need to use several current accounts at the same time. For example, this may happen when working in different areas that do not intersect with each other, when the enterprise has separate divisions or branches, or when making payments in different currencies.

Don't know your rights?

In the mid-90s of the last century, Presidential Decree “On the Implementation of...” dated May 23, 1994 No. 1006 was in force in Russia, establishing a limit on the maximum possible number of current accounts used by one organization, which is why an entrepreneur could open only one account at a time. In March 1995, Decree No. 1006 was terminated, and since then the legislator has not introduced such serious restrictions that significantly complicate business activities.

Current legislation does not prohibit an entrepreneur from opening several accounts at the same time. Moreover, he can open an unlimited number of them in different Russian banks, without transmitting information about them to regulatory authorities. The Federal Law “On Amendments...” dated 04/02/2014 No. 52 canceled the validity of sub-clause. 1 item 2 art. 23 of the Tax Code of the Russian Federation, according to which taxpayers were required to notify the tax service of the fact of opening or closing bank accounts within 7 days. Currently, the responsibility for transmitting such notifications to the regulatory authority lies with the banking organization in which the account was opened.

Advantages and disadvantages of using multiple checking accounts simultaneously

When deciding on the need to create more than one current bank account, it is worth assessing all the advantages and disadvantages of this approach to the circulation of funds.

The positive aspects of using multiple bank accounts include:

1. Efficiency of funds management. In practice, there are often situations when an urgent payment cannot be sent due to technical problems at the bank. In this case, having a reserve account in another organization will allow you to transfer funds on time.
2. Minimizing the risk of losing all funds as a result of the bank’s loss of solvency.
3. Reducing the likelihood of information leakage. It becomes more difficult for raiders and unscrupulous businessmen operating in the same industry to obtain information about the turnover of an enterprise.

The disadvantages of working with multiple accounts simultaneously are:

1. Increased cost of service. For opening and maintaining several accounts, each bank will have to pay separately, while the likelihood of providing preferential conditions and other additional privileges (for example, assigning a personal manager to the client) as a representative of a business transferring impressive amounts through the bank is reduced.
2. The emergence of difficulties in managing finances and subsequent analysis of items of their expenditure.

So, the current legislation does not establish any restrictions for legal entities related to the number of current bank accounts that can be simultaneously used by them in the course of business activities. Every businessman can open any number of accounts convenient for him in one or several banks. It is worth remembering that in order to carry out financial transactions whose size exceeds 100,000 rubles, you must have at least one current account. If the company’s turnover is small and the amounts transferred to partners do not reach the specified value, an account may not be opened.

Correspondent account - bank account, open credit

organizations in the settlement network division of the Bank of Russia

at the location of the head office on the basis of an agreement

correspondent account.

Correspondent subaccount- bank account of a credit institution,

opened at the location of the branch in the division

settlement network of the Bank of Russia on the basis of a correspondent agreement

subaccounts.

Account "NOSTRO" ("NOSTRO" in translation "our") is a correspondent account

an account opened in the name of a given bank with a bank

correspondent,

Account ≪LORO≫ (≪LORO≫ translated as ≪them) is a correspondent account

an account opened with a given bank in the name of its correspondent bank.

Current accounts open to commercial legal

persons (business partnerships and companies, industrial

cooperatives, state and municipal unitary

enterprises, etc.). The owner of the current account has

maintain a separate balance sheet, make payments to the budget independently

enters into credit relationships with banks,

That is, it has complete economic and legal independence.

Current accounts open to non-profit legal

persons (institutions, public and religious organizations

etc.), as well as organizations that are not legal

persons (branches, representative offices, departments).

To open a current account for a client - a legal entity

You must provide the following documents to the bank:

Application for opening an account;

Copies of constituent documents, notarized

(charter, constituent agreement, certificate of state

registration of a legal entity);

Certificate of registration with the tax authority;

A copy of the letter from the statistics agency regarding the assignment of statistical codes

i iical accounting;

Card with sample signatures of persons authorized to dispose of

invoice and seal impression;

A copy of the protocol on election to the position of manager;

Copies of orders on the appointment of the chief accountant and others

prostrate who have the right to dispose of the account.

All submitted documents are checked by legal

service and economic security service of the bank. After

The bank opens the appropriate examination of documents to the client

current account with a number assigned to it. Between the bank and

The client enters into a bank account agreement (Appendix 1).

The subject of concluding a bank account agreement is

01 provision of cash and settlement services to the client, in conjunction with

111 failure with which the bank assumes responsibilities:

For timely comprehensive settlement and cash services

in accordance with current regulatory documents

(carrying out settlements, issuing cash and settlement even

books, as well as statements from personal accounts, implementation

postal and telegraphic transfers, etc.);

Ensuring the safety of all funds received

on the client’s account, and return them upon the client’s first request;

Confidentiality of information about economic activities

Maintaining commercial secrets regarding the client’s current operations.

The client, in turn, undertakes:

Comply with the requirements of current regulations governing

the procedure for carrying out settlement and cash transactions;

Keep all your funds only in a bank account;

Submit accounting and financial statements to the bank in a timely manner

statistical reporting that meets the requirements of the Regulations

on accounting and financial reporting in the Russian Federation

Federation, and other documents necessary for organization

cash settlement services;

Notify the bank in advance of the closure in writing.

accounts, as well as changes in organizational and legal

forms (subsequently submitting the corresponding notarized

certified constituent documents).__

Forms of non-cash payments.

IN compliance with banking legislation

and Regulations on non-cash payments in the Russian Federation

The following forms of non-cash payments are used:

Settlements by payment orders;

Settlements under a letter of credit;

Payments by checks;

Payments for collection.

The following calculations are used to carry out calculations:

required documents:

Money orders;

Letters of credit;

Payment requirements;

Collection orders

Payment order- this is an order from the account owner (payer) to the servicing bank to transfer a certain amount to the recipient’s account opened in this or another bank.

The payment order execution period is 10 days, not counting the day of issue. The payment order is drawn up on form No. 0401060 (Appendix 2).

The following operations can be carried out using payment orders:

Transfers of funds for goods supplied, work performed, services rendered (including for preliminary or periodic payment);

Transfers of funds to budgets of all levels and to extra-budgetary funds;

Transfers of funds for the purpose of returning/placing credits (loans)/deposits and paying interest on them;

Transfers of funds for other purposes provided for

legislation or contract.

Letter of Credit- this is a conditional monetary obligation accepted by the bank (issuing bank) on behalf of the payer, to make in favor of the recipient of funds upon presentation by the latter of documents that comply with the terms of the letter of credit, or to authorize another bank (executing bank) to make such payments.

Banks can open the following types of letters of credit:

Covered (escrowed) and uncovered (guaranteed);

Revocable and irrevocable;

Confirmed and unconfirmed.

At covered In a letter of credit, the issuing bank transfers the amount of the letter of credit to the executing bank for the entire validity period of the letter of credit. At uncovered In a letter of credit, the issuing bank grants the executing bank the right to write off the amount of the letter of credit from the correspondent account maintained by it.

At revocable In a letter of credit, the issuing bank has the right, on the basis of a written order from the payer, without prior agreement with the recipient of funds, to change or cancel the letter of credit.

Irrevocable a letter of credit is recognized, which can be canceled only with the consent of the recipient of funds. If there is no indication that the letter of credit is irrevocable, then it is considered revocable.

An irrevocable letter of credit, at the request of the issuing bank, can be confirmed by the executing bank. This means that the nominated bank assumes responsibility for settlement of the letter of credit along with the issuing bank.

Check- this is a security containing an unconditional order from the drawer to the bank to pay the amount specified in it to the check holder.

Participants in check settlements are:

drawer - a legal entity that has funds that it has the right to dispose of in a bank;

check holder - legal entity in whose favor the check was issued;

payer - the bank in which the drawer's funds are located.

Collection - This is a banking operation through which the bank (issuer), on behalf and at the expense of the client, on the basis of settlement documents, carries out actions to receive payment from the payer. To carry out collection settlements, the issuing bank has the right to involve another bank (executing bank).

Collection calculations are made based on:

Payment requests;

Bank card is a payment card issued by a bank, which is a personalized instrument for non-cash payments and is intended for individuals, including representatives of legal entities (holders) to carry out transactions with funds held by the issuing bank.

Many business owners, as well as firms and individual entrepreneurs, foreign companies are wondering how many current accounts an organization can have. And this is quite logical: after all, you need to make payments on obligatory payments to the budget, and with counterparties, and with clients. Therefore, everyone should know the answer about the number of current accounts in Russian banks, whether there is a minimum and maximum limit, and also what are the pros and cons of working with several current accounts at once.

Concept

Before saying how many current accounts an LLC can have, you need to understand what current Russian legislation means by them.

Oddly enough, the concept of “current account” is absent in the law. Indirect information can only be obtained from paragraph 2.3 of the Central Bank instruction dated May 30, 2014 No. 153-I “On opening and closing bank accounts, deposit accounts, and deposit accounts.” According to it, banks open current accounts:

• legal entities that are not credit institutions;
• individual entrepreneurs;
• individuals – private practitioners.

Current accounts are opened for transactions related to:

• with entrepreneurial activity;
• or private practice.

Current accounts are also opened for representative offices of credit institutions, as well as non-profit organizations, for conducting operations to achieve the goals for which the latter were created.

Account number

The structure of a current account consists of 20 characters. They allow you to identify the type of account and the currency for which the company (IP) uses it.

Please note that account numbers opened in different banking institutions may be the same. In this regard, when transferring money it is also necessary to indicate:

• correspondent account number;
• a number of other bank details.

Open an account: right or obligation?

Before the organizers of a new business think about how many current accounts a legal entity can have, the question logically arises: is this even a right or an obligation?

Read also Paper bills can be replaced with plastic ones

So: oddly enough, this is right. But it can easily be transformed into an obligation when you need to comply with the cash payment limit.

Thus, the Central Bank of Russia, in its instruction dated October 7, 2013 No. 3073-U, determined that the main condition for cash payments is the amount of payments under one agreement: no more than 100,000 rubles (clause 6). Otherwise, open a bank account.

What the law says: how many current accounts an organization can have

Now we are close to answering the question of how many current accounts a company can have. Why, in general, in practice do firms and individual entrepreneurs need to open several accounts at once? Here are some typical situations:

• the types of activities that the company conducts have little overlap with each other;
• various retail outlets;
• the company has separate divisions and branches;
• conducting payments in currencies of different countries, etc.;
• payment of taxes according to different systems, special regimes;
• the profitability of the tariffs of a particular bank.

When organizing the work of opening and closing a bank account, deposit account, the credit institution, by administrative act, appoints from among the bank employees officials responsible for working with clients in opening and closing accounts for clients and establishes for them the corresponding rights and obligations with which they must be familiarized with signature.

The bank adopts an internal document containing banking rules, according to which the following is established:

• distribution of competences in the field of opening and closing bank accounts among the bank’s structural divisions;
• the procedure for maintaining and storing a book of registration of open customer accounts;
• procedures for establishing the presence at the location of a legal entity, its permanent management body, other body or person that has the right to act on behalf of the legal entity without a power of attorney;
• procedure for opening and closing bank accounts;
• the procedure for the credit institution to prepare documents used when opening and closing bank accounts;
• the procedure for making and certifying by a credit institution copies of documents submitted by the client;
• rules for document flow from the moment of receiving documents from the client (his representative) until the moment the client is informed of the bank account number;
• the procedure for organizing work on preparing and sending messages to the tax authority about the opening (closing) of bank accounts, taking into account that the bank must promptly notify the tax authorities about the opening of a current (current) account for the taxpayer. In accordance with Art. 86 of the Tax Code of the Russian Federation provides for a five-day period for notifying the tax authorities. For failure to comply with this norm, banks are liable in accordance with Art. 132 Tax Code of the Russian Federation;
• procedure for changing bank account numbers;
• procedures for accepting documents for opening bank accounts;
• procedure for issuing a card;
• the procedure for notifying clients about the details of their bank accounts;
• the procedure for recording and storing documents (including in electronic form) received when opening, maintaining and closing bank accounts;
• the procedure for forming a legal case;
• procedure for access to clients' legal files;
• the procedure for transferring legal cases to a division of a credit institution, in which it is necessary to provide that if a settlement sub-account is opened for a branch or division of an enterprise at its location, then the cards are certified by the parent enterprise. In this case, the cards are accompanied by an order to create a subdivision and a statement indicating the operations that are allowed to be performed on this subaccount;
• frequency of updating customer information;
• other provisions governing the opening and closing of bank accounts.

The procedure for opening a bank account for a resident legal entity is to submit the following documents to the bank:

a) certificate of state registration of a legal entity;

b) constituent documents of a legal entity. The specified documents are submitted by legal entities:

• operating on the basis of a standard charter approved by the Government of the Russian Federation;
• operating on the basis of standard provisions on organizations and institutions of relevant types and types, approved by the Government of the Russian Federation, and charters developed on their basis; operating on the basis of standard regulations and charter.

c) licenses (permits) issued to a legal entity in the manner prescribed by the legislation of the Russian Federation for the right to carry out activities subject to licensing, if these licenses (permits) are directly related to the client’s legal capacity to enter into a bank account agreement of the appropriate type;

d) a card with samples of signatures and seal impressions;

e) documents confirming the authority of the persons indicated on the card to manage funds in the bank account; and in the case where the agreement provides for certification of the rights to dispose of funds in the account using an analogue of a handwritten signature, documents confirming the authority of persons authorized to use an analogue of a handwritten signature;

f) documents confirming the powers of the sole executive body of a legal entity;

g) certificate of registration with the tax authority.

The card is filled out using a writing or electronic computer in black font or with a pen with black, blue or purple paste (ink). The use of a facsimile signature to fill out the fields of the card is not allowed.

Copies of the card must be certified by the signature of the bank's chief accountant (his deputy) or a bank employee authorized by the bank's administrative act to issue the card. In the case of one bank operational employee servicing several client accounts and provided that the list of persons authorized to sign is identical, the bank has the right not to require the issuance of a card for each account.

The authenticity of handwritten signatures of persons vested with the right of first or second signature may be certified by a notary. The card can be issued without notarization of the authenticity of signatures in the presence of an authorized person in the following order:

• the authorized person establishes the identities of the persons indicated on the card on the basis of the submitted identification documents. The authorized person establishes the powers of the persons indicated in the card based on studying the client’s constituent documents, as well as documents conferring the corresponding powers on the person;
• the persons indicated on the card, in the presence of an authorized person, put their handwritten signatures in the appropriate field of the card. Blank lines are marked with dashes. To confirm the signatures of the indicated persons in the presence of an authorized person, the authorized person at the bank premises fills out the field “Place for a certification inscription attesting to the authenticity of the signatures.”

The card is valid until the bank account agreement is terminated, the account is closed, or until it is replaced with a new card. The bank creates a legal file for each client’s bank account.

The following documents are included in the legal file:

• documents submitted by the client (his representative) when opening a bank account, as well as documents submitted in the event of a change in the specified information;
• agreement (agreements) of a bank account, deposit account, amendments and additions to these agreements, other agreements defining the relationship between the bank and the client for opening, maintaining and closing a bank account;
• documents relating to the bank sending messages to the tax authority about opening (closing) a bank account;
• expired cards;
• correspondence between the bank and the client regarding opening, maintaining and closing a bank account;
• other documents relating to the relationship between the client and the bank on the issues of opening, maintaining and closing a bank account.

In order to reduce operational risks, the bank provides opinions on each legal matter from the bank's security service and legal service. Only after this a bank account agreement is concluded with the client, and the head of the bank gives an order to the accounting department to open an account.

Each account opened by the bank is registered in the registration book. It is carried out in the context of organizational and legal characteristics and forms of ownership and in accordance with the nomenclature of balance sheet accounts.

Upon completion of the opening of a bank account, the bank account is open and an entry about the opening of a bank account is made in the register of open accounts.

An entry on the opening of a bank account must be made in the open account registration book no later than the business day following the day of conclusion of the relevant agreement.

The basis for closing a bank account is the termination of the bank account agreement in the manner prescribed by the legislation of the Russian Federation.

In accordance with clause 1.1 of Art. 859 of the Civil Code of the Russian Federation, unless otherwise provided by the agreement, in the absence of funds in the client’s account and transactions on this account for two years, the bank has the right to refuse to fulfill the bank account agreement by warning the client in writing. The agreement is considered terminated after two months from the date the bank sent such a warning if funds have not been received to the client’s account within this period.

Closing a bank account is carried out by making an entry about the closure of the corresponding bank account in the register of open accounts.

An entry on the closure of a bank account must be made in the register book of open accounts no later than the business day following the day of termination of the relevant agreement, unless otherwise established by the legislation of the Russian Federation. If the client changes the account number, appropriate changes are made to the account registration book, and a notice of the change in the account number is sent to the tax authority at the client's location.

The procedure for maintaining accounts of resident clients in Russian currency is determined as follows:

• payments from customer accounts must be made by banks on the orders of their owners in the established order of payments and within the limits of the account balance;
• Without the client's order, debiting funds on the account is permitted by a court decision, as well as in cases established by law or provided for in an agreement between the bank and the client;
• The bank does not have the right to determine and control the direction of use of the client’s funds and to establish restrictions on the right to dispose of funds not provided for by law or agreement.

When debiting funds from a client’s account, it is necessary to observe the order of payments (Civil Code of the Russian Federation, Chapter 45, Article 855), namely:

• if there are funds on the account, the amount of which is sufficient to satisfy all the requirements presented to the account, these funds are written off from the account in the order in which the client’s orders and other documents for write-off are received (calendar priority), unless otherwise provided by law;
• If there are insufficient funds in the account to satisfy all demands placed on it, funds are written off in the following order:
• first of all, write-offs are carried out according to executive documents providing for the transfer or issuance of funds from the account to satisfy claims for compensation for harm caused to life and health, as well as claims for the collection of alimony;
• secondly, write-offs are made according to executive documents providing for the transfer or issuance of funds for settlements for the payment of severance pay and wages with persons working under an employment contract, including under a contract, for the payment of remuneration under an author's agreement;
• in the third place, write-offs are made for payment documents providing for the transfer or issuance of funds for settlements of wages with persons working under an employment agreement (contract), as well as for contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and compulsory medical funds insurance;
• in the fourth turn, write-offs are made on payment documents providing for payments to the budget and extra-budgetary funds, deductions to which are not provided for in the third turn;
• fifthly, write-offs are made according to executive documents providing for the satisfaction of other monetary claims;
• sixthly, write-offs are made for other payment documents in calendar order.

Debiting funds from the account for claims related to one queue is carried out in the calendar order of receipt of documents.

Debiting funds from the account for claims related to one queue is carried out in the order of calendar receipt of documents.

The procedure for making payments in the absence (insufficient) of funds in the client’s current account is as follows. If the bank account agreement (additional agreement to it) does not provide for an “overdraft” on the account, then payments are made within the limits of the funds balance in order of priority. In accordance with this, if there are no funds in the client’s account, payment documents received on the current account are entered into card index No. 2 to active off-balance sheet account 90902 “Settlement documents not paid on time” by posting:

• Dt 90902 “Settlement documents not paid on time”
• Kt 99999 “Account for correspondence with active off-balance sheet accounts with double entry.”

Payment for documents from card index No. 2 upon receipt of funds to the client’s account is carried out in compliance with the order of payments and the calendar order. In this case, the paid amounts are written off from off-balance sheet account 90902 “Settlement documents not paid on time” by posting: Dt 99999 “Account for correspondence with active off-balance sheet accounts with double entry” Kt 90902 “Settlement documents not paid on time”.

In the case of partial payment of documents located in card index No. 2, if there is a shortage of funds received for full payment, memorial payment orders are drawn up on the day the partial payment is made. When executing payment orders from clients, it is necessary to ensure timely debiting of funds from the client’s account.

Cash settlement documents accepted during operating hours must be executed on the next business day, and, if possible, on the same day, unless otherwise provided by the bank account agreement or payment document (for example, the date of payment transfer is established according to the payment document).

For untimely (later than the next business day) or incorrect debiting of funds from the account, the client has the right to demand that the bank pay interest on the amount of these funds at the refinancing rate of the Bank of Russia. Similar penalties are provided for cases of untimely or incorrect crediting by the bank of amounts due to the owner of the account statement from all personal accounts of clients, which must be provided to clients on paper in the manner and within the time limits specified in the sample signature and seal stamp cards.

Changes in the procedure for issuing statements can only be made at the request of the account managers. As of January 1 of each year, the balances of all personal accounts of all clients must be confirmed. Confirmation of balances on settlement (current) accounts must be submitted by clients to the bank in writing signed by the manager and chief accountant (the first and second person indicated in the cards with sample signatures and seal imprints).

Accounting from scratch Andrey Vitalievich Kryukov

Opening a bank account

To open a current account, an organization must enter into a bank account agreement or an agreement for cash management services with a commercial bank. Each commercial bank has the form of such a standard agreement.

To conclude an agreement, the organization submits the following documents to the bank:

Application for opening an account;

Card with samples of signatures and seal impressions;

Copies of constituent documents;

Registration certificate;

Certificate of registration with the Federal Tax Service of Russia.

The first two documents have special forms that commercial banks issue to all organizations wishing to open a current account with them.

The card with sample signatures and seal impressions is abbreviated as bank card.

The bank card contains samples of the first and second signatures on financial documents, as well as a sample of the organization’s seal.

The first signature is the signature of the head of the organization or his deputy, the second signature is the chief accountant or his deputy. A bank card may have two options for the first signature (the first option is the signature of the manager, the second is the signature of the deputy manager) and two options for the second signature (the first option is for the chief accountant, the second is for his deputy).

If the organization does not have the position of chief accountant, only the head of the organization will sign the card.

In the future, the bank will accept payment documents from the organization only with these signatures. In addition, payment documents must be certified by the stamp of the exact seal that is affixed to the bank card.

If in an organization there is a change in the manager who has the right of first or second signature, or a seal is replaced, then a new bank card with new samples of signatures and seal imprint is submitted to the bank.

A bank card is a rather important document. Therefore, it must be certified by an authorized representative of the bank or a notary.

Notary is an official who performs notarial acts. In the Russian Federation there are private and public notaries, forming a whole system of bodies - notary Notaries certify the authenticity of contracts, wills and other legal acts, and the authenticity of signatures on documents.

The most important fragment of a bank card is shown below:

A bank card provides good protection against possible fraud with an organization’s current account by unscrupulous employees of the organization itself, unscrupulous bank employees and simply swindlers. The responsible bank employee who accepts payment documents from the organization - the operator - each time checks the signatures and seal on these documents with the samples given on the bank card.

After opening a current account, the bank is obliged to report this to the inspectorate of the Federal Tax Service of Russia at the place of registration of the organization. Thus, the tax authority will know from which commercial bank it can request information about the organization’s non-cash cash turnover.

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1.2. Opening a bank account Clause 2.1 of Bank of Russia Instruction No. 28-I dated September 14, 2006 “On opening and closing bank accounts, deposit accounts” (hereinafter referred to as Instruction No. 28-I) lists the types of accounts that can open banks for citizens and