Putin signed amendments to the law on the use of cash register equipment
The law enlarges the group of merchants obliged to form a fiscal receipt while selling goods and services.
Vladimir Putin signed the Federal Law “On Amendments to the Federal Law “On the use of cash registers in cash payments and (or) settlements based on payment cards”, as well as some legislative acts of the Russian Federation.”
The Federal Law was adopted by the State Duma on June 14, 2016 and approved by the Federation Council on June 29, 2016.
The Federal Law is aimed at the establishment of an automated system to control the use of cash registers, which is capable of analyzing the completeness of the revenue (income) accounting procedures automatically. The Law also provides for a gradual migration to cash registers that transmit settlement information to the tax authorities through a fiscal data operator in electronic form.
Meanwhile, the current procedure for the use of cash registers on the territories, where transmission of settlement information to the tax authorities in electronic form is impossible due to lack of communication, remains unchanged.
The Federal Law also provides for the formation of a cash receipt not only on paper but also in electronic form.
Besides, the Law defines the procedure for keeping a cash equipment register and a register of fiscal storage facilities, the procedure for obtaining a permit for the fiscal data processing, the requirements for competent organizations responsible for examining the models of cash registers and the models of fiscal data operators’ equipment, as well as the requirements to the fiscal data operators.
The Federal Law also amends the RF Code of Administrative Offences insofar is concerns (a) the extension of the period of limitation for the institution of administrative proceedings for violation of the Russian laws on the use of cash registers from two months to one year, (b) clarifying the amount of fine for non-use of cash registers, and (c) the introduction of administrative responsibility for the commission of other offenses, including failure to submit or untimely submission of information and (or) documents requested by the tax authorities, violation by the fiscal data operator of the Russian Federation laws on the use of cash registers.
We also recall that in his interview for the Retail & Loyalty Journal this week, Alexander Makarov, CEO of ATOL, noted that an important consequence of the adoption of this law is the increase in the number of businesses falling within the purview of the Law on cash register equipment:
“At the moment, 2.4 million of cash registers are registered in Russia. Meanwhile, according to various estimates, there are 1.1 million devices actually operating (since many small business owners are not yet required to use the cash registers). According to the requirements of the new version of Federal Law No.54-FZ, all retailers will be required to use new model cash registers. Let me remind you that starting from July 1, 2017, new cash registers with the function of online submission of the cash receipt to the FTS will be a must for all those companies and entrepreneurs, which are now obliged to use the cash register equipment on the basis of current laws. .... And starting from July 1, 2018, this pool will include companies and entrepreneurs operating on the basis of a patent system of taxation or pay impost tax (and so far, they have been exempted by the current laws from the obligation to use cash registers).”
Retail & Loyalty Editorial Board asked experts in the field of cash registers and electronic money to comment on the new version of the law.
Alexey Makarov, Board Member, Evotor:
"The new law obliges employers to migrate to POS-equipment, which will send the receipts to the Federal tax service through fiscal data operators. The tax authority will automatically receive information on each item in the receipt, including the name, price, quantity, taxes, discounts, and so on. And the introduction of electronic receipt is the second important aspect. Now, at the request of the buyer, the receipt can be sent to his/her e-mail in electronic form.
All organizations that conduct settlements with the population on the territory of the Russian Federation fall within the purview of the law: the retail stores of different formats, cafes, restaurants, pharmacies, gas stations, law firms and other organizations that provide services to the population.
These changes do not entail a serious burden. Modernization or replacement of cash registers will mean one-time expenses for the entrepreneurs. The introduction of electronic registration of the devices will allow the entrepreneurs to avoid unnecessary visits to the tax office and, thus, to save their time. The service fees charged by fiscal data operators are roughly equivalent to the cost of previously mandatory contract with a technical service center.”
Victor Dostov, Chairman, Electronic money Association
“The new law is aimed at modernization of the outdated fiscal accounting system. The rules of use of cash registers in our country have not changed for decades, and are designed for servicing customers in offline stores. And actually, there have been no effective model for e-commerce so far.
The new law will allow customers to get electronic receipts, and this will immediately removes a lot of problems that the online stores are facing. In principle, large prospects are opened here for new solutions in the offline environment, as well. For example, online hypermarkets will be able to email receipts to their regular customers.
The biggest disappointment, perhaps, was the fact that the basic principle remained unchanged, with every store obliged to have an individual cash register. I think we will gradually move to a more optimal model, when a receipt is not formed in each store, but on the side of the processing facilities, where all non-cash transactions are already seen. As far as I know, the respective agencies are studying these prospects.”