Federal Law of the Russian Federation 54. Law “On the use of cash register equipment

Document with changes made:
Federal Law of June 3, 2009 N 121-FZ ( Russian newspaper, N 104, 06/10/2009) (on the procedure for entry into force, see Article 8 of the Federal Law of June 3, 2009 N 121-FZ) (as amended by the Federal Law of July 17, 2009 N 162-FZ);
Federal Law of July 17, 2009 N 162-FZ (Rossiyskaya Gazeta, N 132, 07/21/2009);
Federal Law of July 27, 2010 N 192-FZ (Rossiyskaya Gazeta, N 166, 07/29/2010) (for the procedure for entry into force, see paragraph 1 of Article 4 of the Federal Law of July 27, 2010 N 192-FZ);
Federal Law of June 27, 2011 N 162-FZ (Rossiyskaya Gazeta, N 139, 06/30/2011) (for the procedure for entry into force, see Article 23 of the Federal Law of June 27, 2011 N 162-FZ).

Article 1. Basic concepts used in this Federal Law

For the purposes of this Federal Law, the following basic concepts are used:

cash register equipment used in making cash payments and (or) payments using payment cards (hereinafter referred to as cash register equipment), - cash registers, equipped with fiscal memory, electronic computers, including personal ones, software and hardware systems;

cash payments - payments made using cash for goods purchased, work performed, services rendered;

fiscal memory - a complex of software and hardware consisting of control cash register equipment, providing uncorrected daily (monthly) registration and non-volatile long-term storage of the final information necessary for full accounting of cash payments and (or) settlements using payment cards, carried out using cash register equipment, for the purpose of correct calculation of taxes;

fiscal mode - mode of operation of cash register equipment, ensuring registration of fiscal data in fiscal memory;

fiscal data - information recorded on the control tape and in the fiscal memory about cash payments and (or) payments using payment cards;

State Register of Cash Register Equipment (hereinafter referred to as the State Register) - a list of information about models of cash register equipment used in the territory Russian Federation;

Payment terminal - a device for making cash payments in automatic mode(without participation authorized person organizations or individual entrepreneurs carrying out cash payments) (paragraph additionally included from January 1, 2010 by Federal Law of June 3, 2009 N 121-FZ);

ATM is a device for automatically (without the participation of an authorized person of a credit organization or a bank payment agent, subagent operating in accordance with the legislation on banks and banking activities) cash payments and (or) settlements using payment cards, transfer of credit orders organization to carry out settlements on behalf of individuals on their bank accounts, as well as for drawing up documents confirming the transfer of relevant orders (paragraph additionally included from January 1, 2010 by Federal Law of June 3, 2009 N 121-FZ; supplemented from September 29, 2011 by Federal Law of June 27, 2011 N 162-FZ - see previous edition).

Article 2. Scope of application of cash register equipment

1. Cash register equipment included in the State Register is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make cash payments and (or) payments using payment cards in cases of sale of goods, performance of work or provision of services. *2.1.1)

The procedure for credit institutions cash transactions using cash register equipment is determined by the Central Bank of the Russian Federation.

2. Organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population, provided they issue the appropriate forms strict reporting.

The procedure for approving the form of strict reporting forms equivalent to cash receipts, as well as the procedure for their recording, storage and destruction, is established by the Government of the Russian Federation. *2.2)

2.1. Organizations and individual entrepreneurs who are taxpayers of the single tax on imputed income for individual species activities that do not fall under paragraphs 2 and 3 of this article, when carrying out types entrepreneurial activity, established by paragraph 2 of Article 346_26 Tax Code of the Russian Federation, can carry out cash payments and (or) payments using payment cards without the use of cash register equipment, subject to the issuance of a document (sales receipt, receipt or other document confirming acceptance) at the request of the buyer (client) cash for the corresponding product (work, service). This document is issued at the time of payment for goods (work, services) and must contain the following information:

Name of the document;

Serial number of the document, date of its issue;

Name for the organization (last name, first name, patronymic - for an individual entrepreneur);

Taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;

Name and quantity of paid goods purchased (work performed, services rendered);

The amount of payment made in cash and (or) using a payment card, in rubles;

The position, surname and initials of the person who issued the document, and his personal signature.
(The clause was additionally included on July 21, 2009 by Federal Law of July 17, 2009 N 162-FZ)

3. Organizations and individual entrepreneurs, due to the specifics of their activities or the characteristics of their location, can make cash payments and (or) payments using payment cards without the use of cash register equipment when carrying out the following types of activities:

sales of newspapers and magazines, as well as related products in newsstands, provided that the share of sales of newspapers and magazines in their turnover is at least 50 percent and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. Accounting for trading revenue from the sale of newspapers and magazines and from the sale of related products is carried out separately;

sales of securities;

sales of lottery tickets;

sales of travel tickets and coupons for travel on city public transport;

providing meals to students and workers secondary schools and equivalent to them educational institutions during training sessions;

trade in markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, auto shops, auto shops, vans, container-type premises and other similarly equipped and ensuring display and safety of goods retail places(premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when selling non-food products;

peddling small retail trade in food and non-food products (with the exception of technically complex goods and food products requiring certain conditions of storage and sale) from hand carts, baskets, trays (including frames protected from precipitation, covered with plastic film, canvas, tarpaulin);

sales of tea products in passenger carriages of trains in an assortment approved by the federal executive body in the region railway transport;

selling ice cream kiosks and soft drinks on tap;

trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, waddling vegetables and melons;

acceptance of glassware and waste materials from the population, with the exception of scrap metal;

sale of objects of religious worship and religious literature, provision of services for conducting religious rites and ceremonies in religious buildings and structures and on the territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises religious organizations registered in the manner established by the legislation of the Russian Federation;

sales at nominal value of state postage stamps (postage stamps and other signs applied to postal items), confirming payment for postal services.

Organizations and individual entrepreneurs located in remote or hard to reach areas(except for cities, regional centers, urban-type settlements) specified in the list approved by the authority state power constituent entities of the Russian Federation can make cash payments and (or) payments using payment cards without the use of cash register equipment.

Pharmacy organizations located in paramedic and paramedic-obstetric centers located in rural settlements, And separate units medical organizations that have a license for pharmaceutical activities (outpatient clinics, paramedic and paramedic-obstetric stations, centers (departments) of general medical (family) practice), located in rural settlements in which there are no pharmacy organizations, can make cash payments and (or) payments using payment cards when selling medicines without the use of cash register equipment (the paragraph was additionally included from September 1, 2010 by Federal Law of July 27, 2010 N 192-FZ).

4. The provisions of paragraphs 2, 2_1 and 3 of this article do not apply to payment agents engaged in accepting payments from individuals, as well as to credit organizations and bank payment agents, subagents operating in accordance with the legislation on banks and banking activities (clause additionally included on January 1, 2010 by Federal Law dated June 3, 2009 N 121-FZ (as amended by Federal Law dated July 17, 2009 N 162-FZ); supplemented on September 29, 2011 by Federal Law dated June 27, 2011 N; 162-FZ - see previous edition).

Article 3. Procedure for maintaining the State Register

1. When making cash payments and (or) payments using payment cards on the territory of the Russian Federation, models of cash register equipment included in the State Register are used. *3.1)

2. The procedure for maintaining the State Register, the requirements for its structure and composition of information, as well as the federal executive body authorized to maintain the State Register, are determined by the Government of the Russian Federation. *3.2)

3. The Central Bank of the Russian Federation sends to the federal executive body authorized to maintain the State Register information about cash register equipment permitted for use by credit institutions, as well as about the software products used in it.

4. The state register is subject to official publication in the prescribed manner. Changes and additions made to the State Register are subject to official publication within 10 days from the date of adoption of such changes and additions.

5. In case of exclusion from the State Register of previously used models of cash register equipment, their further operation is carried out until the expiration of their standard depreciation period.

Article 4. Requirements for cash register equipment, procedure and conditions for its registration and use

1. Requirements for cash register equipment used by organizations and individual entrepreneurs, the procedure and conditions for its registration and use are determined by the Government of the Russian Federation. *4.1)

At the same time, cash register equipment (with the exception of cash register equipment as part of payment terminals used by payment agents and bank payment agents, subagents, and ATMs used by bank payment agents), used by organizations (except for credit organizations) and individual entrepreneurs, must (paragraph supplemented from January 1, 2010 by Federal Law of June 3, 2009 N 121-FZ; supplemented from September 29, 2011 by Federal Law of June 27, 2011 N 162-FZ - see previous edition):

be registered with the tax authorities at the place of registration of the organization or individual entrepreneur as a taxpayer;

have fiscal memory and operate in fiscal mode.

1.1. Cash register equipment as part of a payment terminal used by a payment agent and a bank payment agent, subagent, and an ATM used by bank payment agents, subagents must (paragraph supplemented from September 29, 2011 by Federal Law of June 27, 2011 N 162-FZ - see previous edition):

be registered with the tax authority at the place of registration of the taxpayer, indicating the address of the place of its installation as part of a payment terminal or ATM;

be in good working order and sealed in accordance with the established procedure;

Have a fiscal memory with fiscal memory drives, a control tape and a real-time clock;

Provide uncorrected registration and non-volatile long-term storage of information about payments on the control tape and in fiscal memory drives, as well as provide information for printing a cash receipt by a payment terminal or ATM in an uncorrectable form;

Operate in fiscal mode, and in other modes exclude the possibility of printing a cash receipt by a payment terminal or ATM;

Transfer in fiscal mode to payment terminal or ATM registered information about payments in an uncorrected form that ensures the identity of the information registered on a cash receipt, control tape, in fiscal memory and primary accounting documents of an organization or individual entrepreneur using a payment terminal or ATM;

Have a passport of the established form.

2. The procedure for credit institutions to use cash register equipment and those used in it software products approved by the Central Bank of the Russian Federation.

Article 5. Responsibilities of organizations and individual entrepreneurs using cash register equipment

1. Organizations (except for credit institutions) and individual entrepreneurs using cash register equipment (with the exception of cash register equipment as part of payment terminals used by payment agents and bank payment agents, subagents, and ATMs used by bank payment agents) are obliged (paragraph as amended, put into effect on January 1, 2010 by Federal Law of June 3, 2009 N 121-FZ; supplemented on September 29, 2011 by Federal Law of June 27, 2011 N 162-FZ - see previous edition):

When making cash payments and (or) payments using payment cards, use serviceable cash register equipment, sealed in the prescribed manner, registered with the tax authorities and ensuring proper accounting of funds during settlements (recording of settlement transactions on the control tape and in the fiscal memory );

issue printed documents to buyers (clients) when making cash payments and (or) payments using payment cards at the time of payment cash register equipment cash receipts;

ensure the maintenance and storage in the prescribed manner of documentation related to the acquisition and registration, commissioning and use of cash register equipment, as well as ensure officials tax authorities carrying out an audit in accordance with paragraph 1 of Article 7 of this Federal Law, provide them with unhindered access to the relevant cash register equipment specified documentation;

during the initial registration and re-registration of cash register equipment, enter information into the fiscal memory of cash register equipment and replace fiscal memory drives with the participation of representatives of tax authorities.

2. Organizations (except for credit institutions) and individual entrepreneurs using a payment terminal or ATM are required to:

Use cash register equipment as part of a payment terminal and (or) ATM;

Register the used cash register equipment with the tax authorities at the place where the organization is registered as a taxpayer;

When registering, re-registering and deregistering cash register equipment with the tax authorities and replacing fiscal memory drives, provide the tax authorities with a passport of the cash register equipment and information registered in the fiscal memory of the cash register equipment;

Use serviceable cash register equipment that ensures recording of settlement transactions on the control tape and in fiscal memory;

operate cash register equipment in fiscal mode;

Issue to clients when making cash payments a cash receipt printed by a payment terminal or ATM;

Ensure the maintenance and storage of documentation related to the acquisition, registration, re-registration and deregistration with the tax authority, commissioning, serviceability checks, repairs, technical maintenance, replacement of software and hardware, decommissioning of cash register equipment, the progress of registration of information on payments by cash register equipment, as well as providing officials of tax authorities carrying out inspections in accordance with paragraph 1 of Article 7 of this Federal Law with unhindered access to the relevant cash register equipment and documentation;

(The clause was additionally included from January 1, 2010 by Federal Law of June 3, 2009 N 121-FZ)

Article 6. Responsibilities of credit institutions using cash register equipment

1. Credit organizations that use cash register equipment in accordance with Article 2 of this Federal Law are obliged (paragraph as amended, entered into force on January 1, 2010 by Federal Law of June 3, 2009 N 121-FZ - see the previous edition ):

comply with the requirements established by the Central Bank of the Russian Federation in accordance with paragraph 2 of Article 4 of this Federal Law;

use cash register equipment, which must be equipped with software products protected from unauthorized access;

provide information to tax authorities upon their requests in the manner prescribed by federal laws.

2. A credit organization that uses payment terminals and ATMs that accept cash payments, which are the main assets of this credit organization and belong only to it by right of ownership, is obliged to:

Maintain daily accounting for each payment terminal and ATM that accepts cash payments;

Use serviceable payment terminals and ATMs that accept cash payments and ensure proper accounting of funds during settlements, and also reflect transactions in the accounting records of this credit institution in accordance with the regulations of the Bank of Russia.

If a credit organization uses a payment terminal or ATM that accepts cash payments, which are not the main assets of this credit organization and do not belong solely to it by right of ownership or, due to the specifics of its design or the characteristics of its location, do not allow it to fulfill its obligations, provided for by this article, such a payment terminal or ATM must be equipped with serviceable cash register equipment registered with the tax authorities, sealed in the prescribed manner, operated in the fiscal regime and ensuring the recording of settlement transactions on a cash register receipt, control tape and in fiscal memory.
(The clause was additionally included from January 1, 2010 by Federal Law of June 3, 2009 N 121-FZ)

Article 7. Control over the use of cash register equipment

1. Tax authorities:

exercise control over compliance by organizations and individual entrepreneurs with the requirements of this Federal Law;

exercise control over the completeness of revenue accounting in organizations and individual entrepreneurs;

check documents related to the use of cash register equipment by organizations and individual entrepreneurs, receive the necessary explanations, certificates and information on issues arising during inspections;

conduct checks on the issuance of cash receipts by organizations and individual entrepreneurs;

impose fines in cases and in the manner established by the Code of the Russian Federation on administrative offenses, on organizations and individual entrepreneurs that violate the requirements of this Federal Law. *7.1)

2. Internal affairs bodies interact, within their competence, with tax authorities when the latter exercises the control functions specified in this article. *7.2)

3. The powers of tax authorities provided for in paragraph 1 of this article do not apply to credit organizations. Control over compliance by credit institutions with the requirements of this Federal Law is exercised by the Central Bank of the Russian Federation.

Article 8. Recognition of certain legislative acts of the Russian Federation as invalid in connection with the adoption of this Federal Law

From the date of entry into force of this Federal Law, the following shall be declared invalid:

Law of the Russian Federation of June 18, 1993 N 5215-I “On the use of cash registers when making cash settlements with the population” (Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1993, N 27, Art. 1018);

paragraphs nineteen - twenty-two of Article 3 of the Federal Law of December 30, 2001 N 196-FZ “On the implementation of the Code of the Russian Federation on Administrative Offenses” (Collected Legislation of the Russian Federation, 2002, N 1, Art. 2).

Article 9. Introduction of additions to certain legislative acts of the Russian Federation in connection with the adoption of this Federal Law

Clause 1 of Article 7 of the Law of the Russian Federation of March 21, 1991 N 943-I “On the tax authorities of the Russian Federation” (Vedomosti of the Congress of People's Deputies of the RSFSR and the Supreme Council of the RSFSR, 1991, N 15, Art. 492; Gazette of the Congress of People's Deputies of the Russian Federation and Supreme Council of the Russian Federation, 1992, No. 33, Art. 1912; 1993, No. 12, Art. 429; Collection of legislation of the Russian Federation, 1999, No. 28, Art. 3484; .2) add the following paragraph:

"To monitor compliance with the requirements for cash register equipment, the procedure and conditions for its registration and use, which are determined by the legislation of the Russian Federation on the use of cash register equipment when making cash payments and (or) payments using payment cards, for the completeness of revenue accounting in organizations and individual entrepreneurs, check documents related to the use of cash register equipment, obtain the necessary explanations, certificates and information on issues arising during inspections, conduct checks on the issuance of cash receipts, impose fines on organizations, as well as individual entrepreneurs for violation of the requirements of the legislation of the Russian Federation on the use of cash register equipment when making cash payments and (or) payments using payment cards."

Article 10. Entry into force of this Federal Law

1. Real Federal law comes into force after one month from the date of its official publication.

2. Six months after the entry into force of this Federal Law, when making cash payments and (or) payments using payment cards, the use of cash register equipment without fiscal memory is not allowed.

President
Russian Federation
V.Putin

1. Cash register equipment is not used by credit institutions.

Cash register equipment is not used in devices for carrying out transfer operations using electronic means payment of orders from a credit institution to transfer funds.

Credit institutions are required to maintain a list of automatic payment devices that they own or use and that provide the ability to carry out operations for issuing and (or) accepting cash using electronic means of payment and for transmitting orders to credit institutions to transfer funds. The procedure for sending the specified list to the authorized body and the form of the specified list are established by the Bank of Russia in agreement with the authorized body.

1.1. Cash register equipment is not used by organizations and individual entrepreneurs in automatic payment devices when making payments made exclusively with Bank of Russia coins, with the exception of automatic payment devices powered by electrical energy (including electric batteries or batteries).

2. Organizations and individual entrepreneurs, taking into account the specifics of their activities or the characteristics of their location, can make payments without the use of cash register equipment when carrying out the following types of activities and when providing the following services:

sale of newspapers and magazines on paper, as well as sale of related products at newsstands, provided that the share of the sale of newspapers and magazines in their turnover is at least 50 percent of the turnover and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. Accounting for trading revenue from the sale of newspapers and magazines and from the sale of related products is carried out separately;

sale of securities;

sale by a driver or conductor in the vehicle cabin of travel documents (tickets) and coupons for travel on public transport;

providing meals to students and workers educational organizations implementing basic general education programs during school hours;

trade in retail markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, auto shops, auto shops, vans, container-type premises and other similarly equipped premises located in these places of trade and ensuring the display and safety of goods of trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when trading non-food products, except for trading non-food products that are defined in the list approved by the Government of the Russian Federation;

carried out outside the hospital trading network peddling trade food and non-food products (except for technically complex goods and food products that require certain conditions of storage and sale, goods subject to mandatory marking with identification means) from hands, from hand carts, baskets and other special devices for display, ease of carrying and sale of goods, including in passenger carriages of trains and on board aircraft;

trade in ice cream kiosks, as well as trade in bottling soft drinks, milk and drinking water;

trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene, seasonal trade waddling vegetables, including potatoes, fruits and melons;

acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;

shoe repair and painting;

production and repair of metal haberdashery and keys;

supervision and care of children, the sick, the elderly and disabled;

sale by the manufacturer of folk arts and crafts products;

plowing gardens and sawing firewood;

porter services for railway stations, bus stations, air terminals, airports, sea and river ports;

rental by an individual entrepreneur of residential premises owned by this individual entrepreneur.

2.1. Individual entrepreneurs applying the patent tax system, with the exception of individual entrepreneurs carrying out types of business activities established by subparagraphs 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 45 - 48, 53, 56, 63 paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation, they can carry out settlements without the use of cash register equipment, subject to the issuance (sending) to the buyer (client) of a document confirming the fact of settlement between the individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details established by paragraphs four to twelve of paragraph 1 of this Federal Law.

2.2. Cash register equipment is not used by individual entrepreneurs who apply the special tax regime “Professional Income Tax” in relation to income subject to professional income tax.

3. Organizations and individual entrepreneurs carrying out payments in remote or hard-to-reach areas (except for cities, district centers (except for administrative centers of municipal districts, which are the only populated area municipal district), urban-type settlements) indicated in the list of remote or hard-to-reach areas approved by the state authority of a constituent entity of the Russian Federation, has the right not to use cash register equipment, subject to the issuance to the buyer (client), upon his request, of a document confirming the fact of payment between the organization or individual entrepreneur and buyer (client), containing the name of the document, its serial number, details established by paragraphs four to twelve of paragraph 1 of this Federal Law, and signed by the person who issued this document.

The state power body of a constituent entity of the Russian Federation, within five days, brings to the attention of the authorized body and places on its official website on the Internet the list specified in paragraph one of this paragraph, as well as changes made to the specified list.

4. The Government of the Russian Federation establishes the procedure for issuing and recording the documents specified in paragraph of this article.

5. Pharmacy organizations located in paramedic and paramedic-obstetric centers located in rural areas populated areas, and separate divisions of medical organizations licensed for pharmaceutical activities (outpatient clinics, paramedic and paramedic-obstetric stations, centers (departments) of general medical (family) practice), located in rural settlements in which there are no pharmacy organizations, may not apply control - cash register equipment.

6. Cash register equipment may not be used when providing services for conducting religious rites and ceremonies, as well as when selling objects of religious worship and religious literature in religious buildings and structures and on the territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations registered in the manner established by the legislation of the Russian Federation.

7. In areas remote from communication networks, determined in accordance with the criteria established by the federal executive body exercising the functions of developing and implementing state policy and legal regulation in the field of communications, and specified in the list of areas remote from communication networks, approved body of state power of a constituent entity of the Russian Federation, as well as on the territories of military installations, objects of bodies federal service security, state security agencies, foreign intelligence agencies, users can use cash register equipment in a mode that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through the fiscal data operator.

The state power body of the constituent entity of the Russian Federation, within five days, brings to the attention of the authorized body and places on its official website on the Internet the list specified in paragraph one of this paragraph, as well as changes made to the specified list.

8. The provisions of paragraph 2 (with the exception of trade in bottled drinking water), paragraphs and this article do not apply to organizations and individual entrepreneurs who use an automatic payment device to make payments, and also trade in excisable goods.

9. Cash register equipment is not used when making non-cash payments between organizations and (or) individual entrepreneurs, with the exception of payments made by them using an electronic means of payment with its presentation.

10. Cash register equipment is not used by organizations exercising the powers of government bodies of constituent entities of the Russian Federation and bodies local government for the provision of the right to use parking lots for a fee ( parking spaces), located on public roads of regional (intermunicipal) and local significance, as well as parking lots (parking spaces) created on land plots that are owned by constituent entities of the Russian Federation, property municipalities or state property for which is not delimited, when such organizations make payments for the provision of the specified right, subject to transfer in full in the context of each payment to an account opened in territorial body Federal Treasury, within five working days from the date such organizations receive funds.

The government body of a constituent entity of the Russian Federation brings to the attention of the authorized body information about the organizations specified in paragraph one of this paragraph within five working days from the date of vesting such organizations with the powers specified in paragraph one of this paragraph.

In the event of a change in information about the organizations specified in this paragraph, the government body of the constituent entity of the Russian Federation, within five working days from the date of change in such information, brings the relevant changes to the attention of the authorized body.

11. When the insurer makes settlements with policyholders with the participation of insurance agents who are not organizations or individual entrepreneurs and acting on behalf and at the expense of the insurer, within the framework of insurance activities carried out in accordance with the Law of the Russian Federation of November 27, 1992 N 4015-1 “On the organization of insurance business in the Russian Federation”, the insurer uses cash register equipment when this insurer receives funds from such an insurance agent with the sending of a cash receipt (strict reporting form) in electronic form to the policyholder.

12. Cash register equipment may not be used by state and municipal libraries, as well as libraries of the Russian Academy of Sciences, other academies, research institutes, educational organizations when providing services on the premises of these libraries paid services population related to librarianship.

The list of paid services provided by the libraries specified in this paragraph without the use of cash register equipment is approved by the Government of the Russian Federation.

The provisions of Article 2 of Law No. 54-FZ are used in the following articles:

Scope and rules for using cash register equipment
In the cases specified in paragraph 7 of Article 2 of this Federal Law, the user is obliged to issue the buyer (client) a cash receipt or a strict reporting form on paper without sending it to the buyer (client) in electronic form.
Requirements for cash register equipment
ensure, at the time of settlement, the receipt of information about the settlement amount from the device specified in paragraph two of clause 1 of Article 2 of this Federal Law;
Procedure and conditions for using cash register equipment
5. When replacing the fiscal data operator and making changes to other information entered into the cash register equipment when generating a registration report or a report on changing registration parameters, the user using the cash register equipment generates a report on changing the registration parameters, and all generated fiscal documents for which confirmation from the fiscal data operator has not been received are transferred to the fiscal data operator, except for the cases specified in paragraph 7 of Article 2 of this Federal Law.
Responsibilities of organizations and individual entrepreneurs carrying out payments and users
when making payments using electronic means of payment, ensure that identical information about the settlement amount is entered into cash register equipment and into the devices specified in paragraph two of paragraph 1 of Article 2 of this Federal Law;

RUSSIAN FEDERATION

FEDERAL LAW
dated 22.05.03 N 54-FZ

ABOUT APPLICATION
CASH CONTROL TECHNIQUES DURING IMPLEMENTATION
CASH PAYMENTS AND (OR) SETTLEMENTS
USING PAYMENT CARDS

(as amended by Federal Laws dated June 3, 2009 N 121-FZ (as amended on July 17, 2009),
dated July 17, 2009 N 162-FZ, dated July 27, 2010 N 192-FZ,
dated June 27, 2011 N 162-FZ, dated June 25, 2012 N 94-FZ,
dated 05/07/2013 N 89-FZ, dated 07/02/2013 N 185-FZ,
dated November 25, 2013 N 317-FZ, dated May 5, 2014 N 111-FZ,
dated 03/08/2015 N 51-FZ)

Article 1. Basic concepts used in this Federal Law

For the purposes of this Federal Law, the following basic concepts are used:

cash register equipment used in making cash payments and (or) payments using payment cards (hereinafter referred to as cash register equipment) - cash register machines equipped with fiscal memory, electronic computers, including personal ones, software -technical complexes;

cash payments - payments made using cash for goods purchased, work performed, services rendered;

fiscal memory - a set of software and hardware as part of cash register equipment, providing uncorrected daily (every shift) registration and non-volatile long-term storage of the final information necessary for full accounting of cash payments and (or) settlements using payment cards, carried out using control - cash registers, for the purpose of correct calculation of taxes;

fiscal mode - mode of operation of cash register equipment, ensuring registration of fiscal data in fiscal memory;

fiscal data - information recorded on the control tape and in the fiscal memory about cash payments and (or) payments using payment cards;

State Register of Cash Register Equipment (hereinafter referred to as the State Register) - a list of information about models of cash register equipment used on the territory of the Russian Federation;

payment terminal - a device for making cash payments in automatic mode (without the participation of an authorized person of an organization or individual entrepreneur carrying out cash payments);
(paragraph introduced by Federal Law dated June 3, 2009 N 121-FZ)

ATM - a device for automatic transactions (without the participation of an authorized person of a credit institution or a bank payment agent, a bank payment subagent operating in accordance with the legislation on national payment system) issuing and (or) accepting cash payments (banknotes) using payment cards, cash payments and (or) settlements using payment cards, transmitting orders to a credit institution to carry out settlements on behalf of clients on their bank accounts and for drawing up documents, confirming the transmission of relevant instructions.

Article 2. Scope of application of cash register equipment

The paragraph is no longer valid. .

1.1. A credit institution does not use cash register equipment, except for the following cases:

making cash payments using a payment terminal that are not reflected daily in accounting in accordance with the regulations of the Central Bank of the Russian Federation;

making cash payments using a payment terminal installed outside the premises of this credit institution;

carrying out cash payments using a payment terminal that is not the main means of this credit organization and does not belong solely to it by right of ownership.

(Clause 1.1 introduced by Federal Law dated 05/07/2013 N 89-FZ)

2.1. Organizations and individual entrepreneurs who are taxpayers of the single tax on imputed income for certain types of activities, when carrying out types of business activities established by paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, and individual entrepreneurs who are taxpayers applying the patent tax system when carrying out types of business activities , in respect of which the laws of the constituent entities of the Russian Federation provide for the application patent system taxation, and not subject to paragraphs 2 and 3 of this article, can make cash payments and (or) payments using payment cards without the use of cash register equipment, subject to the issuance of a document (sales receipt, receipt or another document confirming the receipt of funds for the relevant goods (work, service) The specified document is issued at the time of payment for the goods (work, services) and must contain the following information:
(as amended by Federal Law dated June 25, 2012 N 94-FZ)

name of the document;
serial number of the document, date of issue;
name for the organization (last name, first name, patronymic - for an individual entrepreneur);
taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;
name and quantity of paid goods purchased (work performed, services rendered);
the amount of payment made in cash and (or) using a payment card, in rubles;
position, surname and initials of the person who issued the document, and his personal signature.

(clause 2.1 introduced by Federal Law dated July 17, 2009 N 162-FZ)

sales of newspapers and magazines, as well as related products in newsstands, provided that the share of sales of newspapers and magazines in their turnover is at least 50 percent and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. Accounting for trading revenue from the sale of newspapers and magazines and from the sale of related products is carried out separately;
sales of securities;
sales of lottery tickets;
sales of travel tickets and coupons for travel on city public transport;
providing meals to students and employees of educational organizations implementing basic general education programs during classes;
(as amended by Federal Law dated July 2, 2013 N 185-FZ)
trade in markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, auto shops, auto shops, vans, container-type premises and other similarly equipped and ensuring the display and safety of goods of trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when selling non-food products;
peddling small retail trade in food and non-food products (with the exception of technically complex goods and food products requiring certain conditions of storage and sale) from hand carts, baskets, trays (including frames protected from precipitation, covered with plastic film, canvas, tarpaulin);
sales of tea products in passenger carriages of trains in an assortment approved by the federal executive body in the field of railway transport;
the paragraph is no longer valid. - Federal Law of July 27, 2010 N 192-FZ;
selling ice cream and soft drinks on tap at kiosks;
trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, waddling vegetables and melons;
acceptance of glassware and waste materials from the population, with the exception of scrap metal;
sale of objects of religious worship and religious literature, provision of services for conducting religious rites and ceremonies in religious buildings and structures and on the territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations registered in accordance with the procedure established by the legislation of the Russian Federation;
sales at nominal value of state postage stamps (postage stamps and other signs applied to postal items), confirming payment for postal services.

Organizations and individual entrepreneurs located in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) specified in the list approved by the government body of a constituent entity of the Russian Federation can make cash payments and (or) payments using payment cards without the use of cash register equipment.

Pharmacy organizations located in paramedic and paramedic-obstetric centers located in rural areas, and separate divisions of medical organizations licensed for pharmaceutical activities (outpatient clinics, paramedic and paramedic-obstetric stations, centers (departments) of general medical (family) practice) , located in rural settlements where there are no pharmacies, can make cash payments and (or) payments using payment cards when selling medicines without the use of cash register equipment.
(paragraph introduced by Federal Law dated July 27, 2010 N 192-FZ, as amended by Federal Law dated November 25, 2013 N 317-FZ)

4. The provisions of paragraphs 2, 2.1 and 3 of this article do not apply to payment agents engaged in accepting payments from individuals, as well as to credit organizations and bank payment agents, subagents operating in accordance with the legislation on banks and banking activities.
(Clause 4 introduced by Federal Law dated 06/03/2009 N 121-FZ (as amended on 07/17/2009), as amended by Federal Law dated 06/27/2011 N 162-FZ)

Article 3. Procedure for maintaining the State Register

1. When making cash payments and (or) payments using payment cards on the territory of the Russian Federation, models of cash register equipment included in the State Register are used.

3. Lost power. - Federal Law of 05/07/2013 N 89-FZ.

5. In case of exclusion from the State Register of previously used models of cash register equipment, their further operation is carried out until the expiration of the service life, which is established by the manufacturer of cash register equipment, but not more than ten years.
(Clause 5 as amended by Federal Law dated 03/08/2015 N 51-FZ)

Article 4. Requirements for cash register equipment, procedure and conditions for its registration and use

At the same time, cash register equipment used by organizations and individual entrepreneurs must:
(as amended by Federal Law dated May 7, 2013 N 89-FZ)

be registered with the tax authorities at the place of registration of the organization or individual entrepreneur as a taxpayer;
be in good working order and sealed in accordance with the established procedure;
have fiscal memory and operate in fiscal mode.

1.1. Cash register equipment as part of a payment terminal and ATM, in addition to the requirements established by paragraph 1 of this article, must:

be installed as part of each payment terminal and ATM inside their buildings containing a device for receiving and (or) issuing cash;

be registered with the tax authority at the place of registration of the taxpayer, indicating the address of the place of its installation as part of a payment terminal or ATM;

transmit in fiscal mode to a payment terminal or ATM the fiscal data recorded on the cash receipt, electronic media of the control tape and in the fiscal memory drive.

(Clause 1.1 as amended by Federal Law dated 05/07/2013 N 89-FZ)

2. Lost power. - Federal Law of 05/07/2013 N 89-FZ.

Article 5. Responsibilities of organizations and individual entrepreneurs using cash register equipment

1. Organizations and individual entrepreneurs using cash register equipment are obliged to:
(as amended by Federal Law dated May 7, 2013 N 89-FZ)

register cash register equipment with the tax authorities;
When making cash payments and (or) payments using payment cards, use serviceable cash register equipment, sealed in the prescribed manner, registered with the tax authorities and ensuring proper accounting of funds during settlements (recording of settlement transactions on the control tape and in the fiscal memory );
issue to buyers (clients) when making cash payments and (or) payments using payment cards at the time of payment, cash register receipts printed by cash register equipment;
ensure the maintenance and storage in the prescribed manner of documentation related to the acquisition and registration, commissioning and use of cash register equipment, as well as provide officials of tax authorities carrying out inspections in accordance with paragraph 1 of Article 7 of this Federal Law with unhindered access to the relevant cash register equipment, provide them with the specified documentation;
during the initial registration and re-registration of cash register equipment, enter information into the fiscal memory of cash register equipment and replace fiscal memory drives with the participation of representatives of tax authorities.

2. Organizations and individual entrepreneurs using a payment terminal and (or) ATM, in addition to the requirements established by paragraph 1 of this article, are obliged to:

use cash register equipment as part of a payment terminal and ATM, installed inside their housings containing a device for receiving and (or) issuing cash payments;

register the used cash register equipment with the tax authorities at the place of registration of the taxpayer, indicating the address of the place of its installation as part of the payment terminal and ATM.

(clause 2 as amended by Federal Law dated 05/07/2013 N 89-FZ)

Article 6. Lost power. - Federal Law of 05/07/2013 N 89-FZ.

Article 7. Control over the use of cash register equipment

1. Tax authorities:

exercise control over compliance by organizations and individual entrepreneurs with the requirements of this Federal Law;
exercise control over the completeness of revenue accounting in organizations and individual entrepreneurs;
check documents related to the use of cash register equipment by organizations and individual entrepreneurs, receive the necessary explanations, certificates and information on issues arising during inspections;
conduct checks on the issuance of cash receipts by organizations and individual entrepreneurs;
impose fines in cases and in the manner established by the Code of the Russian Federation on Administrative Offences, on organizations and individual entrepreneurs that violate the requirements of this Federal Law.

2. Internal affairs bodies interact, within their competence, with tax authorities when the latter exercises the control functions specified in this article.

3. Lost power. - Federal Law of 05/07/2013 N 89-FZ.

Article 7.1. Peculiarities of application of the provisions of this Federal Law on the territory of the Republic of Crimea and on the territory of the federal city of Sevastopol

(introduced by Federal Law dated May 5, 2014 N 111-FZ)

This Federal Law has been in force on the territory of the Republic of Crimea and on the territory of the federal city of Sevastopol since January 1, 2016.

Article 8. Recognition of certain legislative acts of the Russian Federation as invalid in connection with the adoption of this Federal Law

From the date of entry into force of this Federal Law, the following shall be declared invalid:

Article 9. Introduction of additions to certain legislative acts of the Russian Federation in connection with the adoption of this Federal Law

Article 10. Entry into force of this Federal Law

1. This Federal Law comes into force after one month from the date of its official publication.

2. Six months after the entry into force of this Federal Law, when making cash payments and (or) payments using payment cards, the use of cash register equipment without fiscal memory is not allowed.

President
Russian Federation
V. PUTIN

Russian Federation

FEDERAL LAW of May 22, 2003 N 54-FZ "ON THE APPLICATION OF CASH CONTROL EQUIPMENT WHEN MAKING CASH PAYMENTS AND (OR) PAYMENTS USING PAYMENT CARDS"

For the purposes of this Federal Law, the following basic concepts are used:

cash payments - payments made using cash for goods purchased, work performed, services rendered;

fiscal mode - mode of operation of cash register equipment, ensuring registration of fiscal data in fiscal memory;

fiscal data - information recorded on the control tape and in the fiscal memory about cash payments and (or) payments using payment cards;

The procedure for credit institutions to carry out cash transactions using cash register equipment is determined by the Central Bank of the Russian Federation.

sales of securities;

sales of lottery tickets;

sales of travel tickets and coupons for travel on city public transport;

providing meals to students and employees of secondary schools and equivalent educational institutions during school hours;

trade in markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, auto shops, auto shops, vans, container-type premises and other similarly equipped and ensuring the display and safety of goods of trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when selling non-food products;

sales of tea products in passenger carriages of trains in an assortment approved by the federal executive body in the field of railway transport;

sales in rural areas(except for regional centers and urban settlements) medications in pharmacies located in medical and obstetric centers;

selling ice cream and soft drinks on tap at kiosks;

trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, waddling vegetables and melons;

acceptance of glassware and waste materials from the population, with the exception of scrap metal;

sale of objects of religious worship and religious literature, provision of services for conducting religious rites and ceremonies in religious buildings and structures and on the territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations registered in accordance with the procedure established by the legislation of the Russian Federation;

sales at nominal value of state postage stamps (postage stamps and other signs applied to postal items), confirming payment for postal services.

1. When making cash payments and (or) payments using payment cards on the territory of the Russian Federation, models of cash register equipment included in the State Register are used.

At the same time, cash register equipment used by organizations (except for credit institutions) and individual entrepreneurs must:

be registered with the tax authorities at the place of registration of the organization or individual entrepreneur as a taxpayer;

be in good working order and sealed in accordance with the established procedure;

have fiscal memory and operate in fiscal mode.

2. The procedure for credit institutions to use cash register equipment and the software products used in it is approved by the Central Bank of the Russian Federation.

Organizations (except for credit institutions) and individual entrepreneurs using cash register equipment are obliged to:

issue to buyers (clients) when making cash payments and (or) payments using payment cards at the time of payment, cash register receipts printed by cash register equipment;

ensure the maintenance and storage in the prescribed manner of documentation related to the acquisition and registration, commissioning and use of cash register equipment, as well as provide officials of tax authorities carrying out inspections in accordance with paragraph 1 of Article 7 of this Federal Law with unhindered access to the relevant cash register equipment, provide them with the specified documentation;

Credit organizations using cash register equipment in accordance with Article 2 of this Federal Law are obliged to:

comply with the requirements established by the Central Bank of the Russian Federation in accordance with paragraph 2 of Article 4 of this Federal Law;

use cash register equipment, which must be equipped with software products protected from unauthorized access;

provide information to tax authorities upon their requests in the manner prescribed by federal laws.

1. Tax authorities:

exercise control over compliance by organizations and individual entrepreneurs with the requirements of this Federal Law;

exercise control over the completeness of revenue accounting in organizations and individual entrepreneurs;

conduct checks on the issuance of cash receipts by organizations and individual entrepreneurs;

impose fines in cases and in the manner established by the Code of the Russian Federation on Administrative Offences, on organizations and individual entrepreneurs that violate the requirements of this Federal Law.

2. Internal affairs bodies interact, within their competence, with tax authorities when the latter exercises the control functions specified in this article.

From the date of entry into force of this Federal Law, the following shall be declared invalid:

Law of the Russian Federation of June 18, 1993 N 5215-I Legislation of the Russian Federation, 1999, N 28, art. 3484; 2002, N 1, art. 2) add the following paragraph:

1. This Federal Law comes into force after one month from the date of its official publication.

2. Six months after the entry into force of this Federal Law, when making cash payments and (or) payments using payment cards, the use of cash register equipment without fiscal memory is not allowed.

President of the Russian Federation
V. PUTIN

Moscow, Kremlin

Basic concepts used in the law on cash register technology

The basic concepts used in the Federal Law of May 22, 2003 N 54-FZ (as amended on July 3, 2016) “On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment” are contained in the article 1.1 of the Law.

Table

The most important concepts

It should be noted that the company or individual entrepreneur - seller is named in the law as a user of cash register equipment. It is also important to pay attention to the changes in terminology that have occurred since 2016. Thus, new concepts have appeared in the law. The reason for introducing new concepts is the need to improve calculations using cash register equipment and transfer of data to the tax authority.

The most important concepts found in the law include the following.

Table

New concepts used in legislation

Thus, it is clear that the law provides:

Expansion of electronic document management;

Use of new automatic devices for calculations;

Creation of fiscal databases;

Interacting with federal authorities through a special information resource called the “cash register office.”

It is also expected to improve the protection of cash register equipment through the use of a fiscal attribute key, a master key.

New registers are also being introduced, so in addition to the register of cash register equipment, there will be a register of fiscal drives and a register of expert organizations.

It will be possible to verify checks by checking a fiscal sign, that is, by using an encryption security tool. This tool is necessary for checking checks to avoid fraud. In this case, one should distinguish between the fiscal attribute of the operator, the fiscal attribute of the document, and the fiscal attribute of confirmation.

A number of new terms, concepts and legal realities should make the work of taxpayers easier, in particular, the introduction electronic office cash register equipment provides for a reduction in time for registering cash registers and interacting with the tax authority.

At the same time, the seller-user will require additional actions, in particular, purchasing new cash register equipment or updating old models, concluding agreements with the fiscal data operator. Now the processing of fiscal data will be carried out by a specialized operator who transmits this data to the tax authority.

Application of cash register equipment

Cash register equipment is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when making payments, with the exception of certain cases established in Article 2 of the Federal Law of May 22, 2003 N 54-FZ.

Table

Cases when cash register equipment is not used

Technically complex goods that can be sold without the use of cash register equipment include goods included in the corresponding list of complex goods (Resolution of the Government of the Russian Federation of November 10, 2011 N 924 (as amended on May 27, 2016) “On approval of the list of technically complex goods" ).

Here is a list of similar products:

1. Light aircraft, helicopters and powered aircraft internal combustion(with electric motor)

2. Passenger cars, motorcycles, scooters and vehicles with an internal combustion engine (with an electric motor) intended for driving on public roads

3. Tractors, walk-behind tractors, walk-behind cultivators, machines and equipment for agriculture with internal combustion engine (with electric motor)

4. Snowmobiles and vehicles with an internal combustion engine (with an electric motor) specifically designed for travel on snow

5. Sports, tourist and pleasure vessels, boats, boats, yachts and transport watercraft with an internal combustion engine (with an electric motor)

6. Navigation and wireless communications equipment for home use, including satellite communications, having a touch screen and having two or more functions

7. System units, stationary and portable computers, including laptops, and personal electronic computers

8. Laser or inkjet multifunction devices, monitors with digital control unit

9. Satellite television sets, game consoles with a digital control unit

10. TVs, projectors with a digital control unit

11. Digital photo and video cameras, lenses for them and optical photo and film equipment with a digital control unit

12. Refrigerators, freezers, washing machines and dishwashers, coffee machines, electric and combined stoves, electric and combined ovens, air conditioners, electric water heaters with an electric motor and (or) microprocessor automation

13. Mechanical, electronic-mechanical and electronic wrist and pocket watches, with two or more functions

Changes regarding the use of CCP

In addition, since 2016, the buyer has the right to receive a check in electronic form. The user has the right to send to the buyer (client) to the subscriber number or email address (if it is technically possible to transmit information to the buyer (client) in electronic form to the email address) provided by the buyer (client) to the user before making a calculation, information in electronic form identifying such cash receipt or such a strict reporting form (registration number of cash register equipment, amount, date and time of calculation, fiscal sign of the document).

Accordingly, the buyer can check on the Internet site whether the check was actually issued. This innovation should protect the buyer from situations where their rights are not respected, for example, the right to return a defective product.

In addition, now a check sent to email, will act the same as a printed cash register. A cash receipt or a strict reporting form received by the buyer (client) in electronic form and printed by him on paper is equivalent to cash receipt or a strict reporting form printed by cash register equipment on paper, provided that the information specified in such a cash receipt or such a strict reporting form is identical to the cash receipt or strict reporting form sent to the buyer (client) in electronic form. This innovation is quite important for customers who often make purchases in online stores.

If the seller is in a hard-to-reach place or does not have to use cash register equipment, then he issues a strict reporting form. In order for the seller to issue the appropriate form, he must be asked to do so, but refusal to issue the form will be unlawful.

Requirements for the register of cash registers and the register of fiscal drives

The requirements for the cash register register are contained in Article 3 of Federal Law No. 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment.” In accordance with the changes made in 2016, a register of fiscal drives was also introduced.

The State Register of Cash Register Equipment (hereinafter referred to as the State Register) is a state information resource and is federally owned.

The state register of cash register equipment consists of two sections.

The first section of the State Register contains information about models of cash register equipment used by organizations and individual entrepreneurs when they make cash payments and (or) payments using payment cards in cases of selling goods, performing work or providing services, with the exception of information about models of cash registers. -cash equipment used by credit institutions when performing cash transactions.

The second section of the State Register contains information about models of cash register equipment permitted for use by credit institutions when performing cash transactions, as well as about the software products used in them and is formed on the basis of information provided by the Central Bank of the Russian Federation (Resolution of the Government of the Russian Federation dated January 23, 2007 N 39 “On approval of the Rules for maintaining the State Register of Cash Register Equipment, requirements for its structure and composition of information”).

The register of cash registers contains the following information:

Full name of the manufacturer of cash register equipment, indicating the legal form;

Taxpayer identification number assigned to the manufacturer of cash register equipment;

Name of the cash register equipment model;

Information on the possibility of using cash register equipment only in automatic payment devices (if the cash register equipment is intended for use only in automatic payment devices);

Information on the possibility of using cash register equipment only for making payments using electronic means of payment on the Internet (in case the cash register equipment is intended only for making payments using electronic means of payment on the Internet);

Information about the possibility of using cash register equipment only as an automated system for strict reporting forms (if the cash register equipment is an automated system for strict reporting forms);

Names of models of fiscal drives, information about which is contained in the register of fiscal drives and in respect of which the federal executive body in the field of security, based on an examination of the results of assessing the impact of models of cash register equipment on the fulfillment by these models of fiscal drives of the established requirements for encryption (cryptographic) means for the protection of fiscal data, conclusions were prepared on the absence of the specified influence, as well as dates and numbers of extracts from these conclusions;

Date of issue and number of the positive expert opinion of the expert organization on the compliance of the model of cash register equipment with the requirements of the legislation of the Russian Federation on the use of cash register equipment and the information contained in such a conclusion.

To include cash register equipment in the register, you must submit a corresponding application to the tax authority.

In addition to the application, you must submit:

Conclusion on the compliance of the cash register equipment model;

Other documents confirming the information specified in the statement of compliance with the model of cash register equipment.

Accordingly, the tax authority decides:

About registration of the cash register model;

Refusal of registration.

Also, information about the model may be excluded from the registry. Information about the model of cash register equipment is excluded from the State Register on the basis of:

a) applications from an organization or individual entrepreneur indicated in the State Register as a supplier;

b) decisions of the Federal Tax Service on the non-compliance of the model of cash register equipment established requirements in case of an appeal from a federal executive body, a state government body of a constituent entity of the Russian Federation, a local government body, an organization or an individual.

Since 2016, requirements for maintaining a register of fiscal drives have also been introduced.

This register contains the following information:

Full name of the manufacturer of the fiscal drive, indicating the organizational and legal form;

Taxpayer identification number assigned to the manufacturer of the fiscal drive;

Name of the fiscal drive model;

Date and number of the document on compliance of the fiscal drive model with the established requirements for encryption (cryptographic) means of protecting fiscal data, issued by the federal executive body in the field of security;

Names of models of cash register equipment, information about which is contained in the register of cash register equipment and in respect of which the federal executive body in the field of security, based on an examination of the results of assessing the impact of such models of cash register equipment on the fulfillment by this model of a fiscal drive of the established requirements for conclusions were prepared for encryption (cryptographic) means of protecting fiscal data on the absence of the specified influence, as well as dates and numbers of extracts from these conclusions;

Validity periods for the keys of the fiscal attribute contained in the fiscal storage device.

In order to register fiscal storage, you must also submit an application to the tax authority.

The application must be accompanied by:

A copy of the document confirming the compliance of the fiscal drive model with the established requirements for encryption (cryptographic) means of protecting fiscal data and extracts from opinions;

Documents that confirm the information contained in this application, and the details of which are indicated in this application.

Accordingly, if a company or entrepreneur is planning to purchase cash register equipment, then it is necessary to check on the website of the tax authority whether the cash register model is contained in the relevant register. Similar information should be clarified regarding fiscal drives for transmitting data to the tax authority via the Internet.

So, if cash register equipment or a fiscal drive have been excluded from the register, then it is no longer possible to use the corresponding equipment.

Examination of models of cash register equipment and technical equipment of the fiscal data operator

Since 2016, a new procedure for the examination of models of cash register equipment has been introduced (introduced by Federal Law No. 290-FZ of July 3, 2016); such examination is necessary to establish the equipment’s compliance with legal requirements, as well as the possibility of online data transfer.

Now it is not enough for the examination of cash register equipment to be carried out by any organization that has the technical means to carry it out.

New requirements for expert companies have been introduced.

1. Status in the register of expert organizations.

The register of expert organizations contains the following information:

Full name of the organization;

Taxpayer identification number;

Last name, first name, patronymic (if any) of experts, total number workers;

Names and details of documents confirming the organization’s compliance with the requirements for expert organizations.

2. Availability of the number of expert organizations established by law.

The expert organization must have a number of experts who are employees of the expert organization based on employment contracts, in an amount of at least two.

3. Availability of net assets.

Net assets are assets secured by own capital organizations.

The amount of net assets of both a limited liability company and a joint stock company is calculated on the basis of financial statements (clause 2, article 30 of Law N 14-FZ, clause 3, article 35 of Law N 208-FZ, clause 1 of the Procedure, approved . Order of the Ministry of Finance dated August 28, 2014 N 84n).

Accordingly, in relation to expert organizations, such an organization must have net assets of at least 10 million rubles.

4. Compliance with other requirements, including information confidentiality:

Ensure the confidentiality of information obtained during the examination process;

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