RUS Tax From Cash Receipt Requirement

Published on: Jul 16, 2025

On Jul. 11, RUS Tax introduced new requirements for cash receipts.

  • RUS Tax introduced mandatory and additional details of the cash receipt will be introduced which will affect users of cash registers who work with marked goods.
  • Approved by the order of the Federal Tax Service dated 26.03.2025 No ED-7-20/236.
  • Key Points
  • When selling goods with marking, the notification of the sale of marked goods will need to include tag 1011 - “Time zone” and tag 2040 - “FD number of the cash receipt (correction receipt)” - to identify the cash receipt associated with this notification.
  • If the goods are paid for online, then in the notification of withdrawal of the marked goods and in the receipt it will be necessary tag them 1125 - "online payment flag".
  • These changes are aimed at increasing the transparency of settlements and accounting of marked goods and innovations will also affect the accounting of non-cash payments.
  • Additional details related to non-cash payments will appear in the composition of fiscal documents; their inclusion in receipts remains at the discretion of cash registers users.
  • Effectiveness
  • Changes are effective starting from Sep. 1, 2025.
Regulators
RUS Tax
Entity Types
Auditor; CNSM; Corp
Reference
PR, 7/11/2025; Ord ED-7-20/236, 3/26/2025
Functions
Accounting; Financial; Market Conduct; Operations; Reporting; Sales Practices; Tax; Treasury
Countries
Russia
Category
State
N/A
Products
Corporate; Payments
Rule Type
Final
Regions
EMEA
Rule Date
Jul 11, 2025
Effective Date
Sep 1, 2025
Rule ID
262376
Linked to
N/A
Reg. Last Update
Jul 11, 2025
Report Section
International