RUS GVT Cash Register Equipment

Updated on: Sep 15, 2024

Latest Event


  • Sep. 2024 RUS Tax Update
  • On Sep. 10, 2024, RUS Tax explained how market management companies will control the use of online cash registers from 2025 established by law 284-FZ on amending the administrative code of Russia enters into force on Mar. 1, 2025.
  • Now potential tenants, when concluding a contract for the lease of a retail space, will be required to provide documentary evidence of the presence of a cash register.
  • MMCs will check the presence of registered cash registers at all retail outlets monthly.
  • If the tenant is found to be violating the procedure for using the cash register equipment, MMC will send the tenant a notice of the need to eliminate such violations.
  • If tenants fail to eliminate them within 15 working days, the lease is terminated
  • For the convenience of monitoring and control of the use of cash registers, tenants will be able use the RUS Tax 'Information on Markets and Tenants' service online.
  • Failure by MMC to comply with the conditions for control and use of cash registers by their tenants entails a warning or the imposition of an administrative fine.
  • For officials the fine is 40k RUB-50k RUB and for legal entities from 100k-300k RUB.
  • Furthermore, in case of repeated violations, the fine amount will increase for officials the fine will be from 50k to 80k RUB, and for legal entities - from 300k to 1nm RUB.

On Mar. 29, RUS GVT issued proposals to protect consumer rights.

  • RUS GVT proposed strengthened controls on failure to use of cash register equipment.
  • Ministry of Finance and RUS Tax issued joint proposals, to eliminate violation of rules for failing to use cash registers, by unscrupulous entrepreneurs in the retail markets.
  • The task of strengthening control over the observance of cash discipline in retail markets was set by President of Russia, following revelations into significant violations.
  • (Content was issued on Mar. 29, 2021 and was added to Reg-Track on Apr. 5, 2021).
  • Cash Register Use
  • Found shadow turnover of cash in retail market due to evasion of use of cash registers.
  • This leads to participants' involvement in illegal banking activities, and in tax evasion.
  • Goods lack traceability so impossible to check their history, quality, warranty, price.
  • Law establishing list of cases where cash register is not required, is not clear enough.
  • Proposals
  • Ministry of Finance, RUS TAX propose amending the code of administrative offenses.
  • Proposed changes are aimed exclusively at actual implementation of existing duties of the use of cash register by sellers and control over this by management companies
  • Controls reduce list of cases where cash register in retail market may not be applied.
  • Clarified existing obligation of potential tenants, when concluding a lease agreement for a retail space, to provide documentary evidence of the presence of a cash register.
  • Provision of automated control tools using the services of the Federal Tax Service for the implementation by the management company of the existing obligation on an ongoing basis to monitor whether the lessee has a registered cash register.
  • Clarification of existing legislative norm on the adoption by the management company of measures aimed at eliminating the violations revealed by it in the control of tenants.
  • Management companies responsible for admitting to market persons without register.
  • Aug. 2024 Federation Council Approval
  • On Aug. 2, 2024, RUS PRL announced federation council approved bill 20280-8.
  • Document dated Aug. 2, 2024, was added on Aug. 8, 2024 due to editorial backfill.
  • On same day, RUS PRL approved bill 500600-8 on amending law on use of cash register equipment (CRE) in making settlements and education law, see #221792.
  • Sep. 2024 RUS Tax Update
  • On Sep. 10, 2024, RUS Tax explained how market management companies will control the use of online cash registers from 2025 established by law 284-FZ on amending the administrative code of Russia enters into force on Mar. 1, 2025.
  • Now potential tenants, when concluding a contract for the lease of a retail space, will be required to provide documentary evidence of the presence of a cash register.
  • MMCs will check the presence of registered cash registers at all retail outlets monthly.
  • If the tenant is found to be violating the procedure for using the cash register equipment, MMC will send the tenant a notice of the need to eliminate such violations.
  • If tenants fail to eliminate them within 15 working days, the lease is terminated
  • For the convenience of monitoring and control of the use of cash registers, tenants will be able use the RUS Tax 'Information on Markets and Tenants' service online.
  • Failure by MMC to comply with the conditions for control and use of cash registers by their tenants entails a warning or the imposition of an administrative fine.
  • For officials the fine is 40k RUB-50k RUB and for legal entities from 100k-300k RUB.
  • Furthermore, in case of repeated violations, the fine amount will increase for officials the fine will be from 50k to 80k RUB, and for legal entities - from 300k to 1nm RUB.
Regulators
RUS GVT; RUS Tax
Entity Types
Bank; Corp
Reference
PR 9/10/2024; Law 284-FZ, 8/8/2024; PR 8/2/2024; PR, 3/29/2021; Law 54-FZ; Bill 20280-8
Functions
Compliance; Financial; Legal; Operations; Tax; Technology
Countries
Russia
Category
State
N/A
Products
Banking; Corporate; Payments
Rule Type
Final
Regions
EMEA
Rule Date
Mar 29, 2021
Effective Date
Mar 1, 2025
Rule ID
102044
Linked to
N/A
Reg. Last Update
Sep 10, 2024
Report Section
International