When not penalised for non-use of online cash register equipment

31 May 2017, Wednesday

The Russian Ministry of Finance explained in which cases no penalties are imposed for failure to use online cash registers. In accordance with the Federal Law, cash register equipment shall be compulsorily used in the Russian Federation by all entities and individual entrepreneurs when making their settlements.

Exceptions are, for example, entities and individual entrepreneurs making settlements in distant and hard-to-reach areas (a list of distant or hard-to-reach areas is approved by a public authority of the constituent entity of the Russian Federation) or entities selling ice cream, soft drinks on tap in kiosks, or rendering shoe repair and shoe care services. A complete list of such entities and individual entrepreneurs is specified in Article 2 of Federal Law No. 54-FZ of May 22, 2003.

At the same time, the Federal Tax Service of Russia informs that, in the presence of circumstances indicating that an entity or an individual entrepreneur has taken all measures to comply with the requirements of the Russian legislation on the use of CRE (for example, concluded an agreement with the fiscal drive manufacturer for the delivery of a fiscal data storage drive), it shall not be held liable (relationships between the provisions of Parts 1 and 4 of Article 1.5, Part 1 of Article 2.1 of the Code of Administrative Offenses of the Russian Federation).

Corresponding explanations were given by the Ministry of Finance of the Russian Federation in its Letter No. 03-01-15/33121 of May 30, 2017.

SUBSCRIBE FOR NEWS
All content on this site is licensed under
Creative Commons Attribution 4.0 International