home Interpreter Federal Law 54 of 22.05. Law "On the use of cash registers

Federal Law 54 of 22.05. Law "On the use of cash registers

Basic concepts used in the law on cash registers

The basic concepts used in the Federal Law of 05/22/2003 N 54-FZ (as amended on 07/03/2016) "On the use of cash registers in the implementation of cash payments and (or) settlements using electronic means of payment" are contained in the article 1.1 of the Law.

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The most important concepts

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

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

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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;

Implementation of interaction with federal authorities through a special information resource called the "cabinet of cash registers".

It is also expected to improve the protection of cash registers 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 registers, there will be a register of fiscal accumulators, a register of expert organizations.

It will be possible to check checks by checking the fiscal sign, that is, by using an encryption protection tool. Such a tool is necessary to check checks, in order to avoid falsification. In this case, one should distinguish between the fiscal sign of the operator, the fiscal sign of the document, the fiscal sign of the confirmation.

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

At the same time, the seller-user will require additional actions, in particular, the acquisition of new cash registers or the refinement of old models, the conclusion of agreements with the operator of fiscal data. Now the processing of fiscal data will be carried out by a specialized operator, which will transfer this data to the tax authority.

The use of cash registers

Cash registers are used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make settlements, with the exception of certain cases established in Article 2 of the Federal Law of 05.22.2003 N 54-FZ.

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Cases when cash register equipment is not used

Technically complex goods that can be sold without the use of cash registers include goods included in the corresponding list of complex goods (Decree 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 such products:

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

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

3. Tractors, motoblocks, motor cultivators, machinery and equipment for agriculture with an internal combustion engine (with an electric motor)

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

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

6. Navigation and wireless communication equipment for domestic 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 a digital control unit

9. Sets of satellite television, 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 cinema 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. Wrist and pocket watches, mechanical, electronic-mechanical and electronic, with two or more functions

Changes regarding the application 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 e-mail address (if there is a technical possibility for transferring information to the buyer (client) in electronic form to the e-mail address) provided by the buyer (client) to the user before the settlement is made, information in electronic form identifying such a cash receipt or such a strict reporting form (registration number of cash registers, amount, date and time of calculation, fiscal attribute of the document).

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

In addition, now a check sent by e-mail will act on a par with a printed CCP. A cash receipt or a strict accountability form received by the buyer (client) in electronic form and printed out by him on paper is equated to a cash receipt or a strict accountability form printed by cash registers on paper, provided that the information specified in such a cash register check or such form of strict accountability are identical to the cash receipt or the form of strict accountability sent to the buyer (client) in electronic form. This innovation is quite important for buyers who often make purchases in online stores.

If the seller is in a hard-to-reach place or does not have to use cash registers, then he issues a strict reporting form. In order for the seller to issue the appropriate form, he must be asked about it, but the 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 register of cash registers are contained in Article 3 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in cash settlements and (or) settlements using electronic means of payment" . In accordance with the changes made in 2016, a register of fiscal accumulators has also been introduced.

The State Register of Cash Registers (hereinafter referred to as the State Register) is a state information resource and is in federal ownership.

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

The first section of the State Register contains information about models of cash registers used by organizations and individual entrepreneurs when they carry out cash settlements 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 registers used by credit institutions when performing cash transactions.

The second section of the State Register contains information about the models of cash registers 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 (Decree of the Government of the Russian Federation of 01.23.2007 N 39 "On approval of the Rules for maintaining the State Register of cash registers, requirements for its structure and composition of information").

The register of cash registers contains the following information:

Full name of the manufacturer of cash registers, indicating the legal form;

Taxpayer identification number assigned to the manufacturer of cash registers;

Name of the model of cash register equipment;

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

Information on the possibility of using cash registers only for making settlements using electronic means of payment on the Internet (if the cash registers are intended only for making settlements using electronic means of payment on the Internet);

Information on the possibility of using cash register equipment only as an automated system for strict reporting forms (in case 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 on the basis of an examination of the results of assessing the impact of models of cash registers 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 this impact, as well as the 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 registers with the requirements of the legislation of the Russian Federation on the use of cash registers and the information contained in such a conclusion.

To include cash register equipment in the register, it is necessary to submit an appropriate application to the tax authority.

In addition to the application, you must submit:

Conclusion on the conformity of the model of cash registers;

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

Accordingly, the tax authority decides:

On registration of the CCP model;

Denial of registration.

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

a) statements of an organization or an 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 registers with the established requirements in the event of an appeal by the federal executive authority, state authority of a constituent entity of the Russian Federation, local government, organization or individual.

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

This register contains the following information:

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

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

Name of the model of the fiscal drive;

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 authority in the field of security;

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

Validity periods of fiscal attribute keys contained in the fiscal accumulator.

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

The application must be accompanied by:

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

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

Accordingly, if a company or an entrepreneur plans to purchase cash registers, then it is necessary to clarify on the website of the tax authority whether the CCP model is contained in the relevant register. Similar information should be clarified in relation to fiscal drives for data transmission to the tax authority via the Internet.

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

Examination of models of cash registers and technical means of the operator of fiscal data

Since 2016, a new procedure for the examination of models of cash registers has been introduced (introduced by the Federal Law of 03.07.2016 N 290-FZ), such an examination is necessary in order to establish the compliance of the equipment with the requirements of the law, as well as the possibility of data transfer in online mode.

Now it is not enough that the examination of cash registers was carried out by any organization that has the technical means for its implementation.

New requirements for expert companies have been introduced.

1. Status in the register of expert organizations.

The following information is indicated in the register of expert organizations:

Full name of the organization;

Taxpayer identification number;

Surname, name, patronymic (if any) of experts, total number of employees;

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

2. The presence of the number of expert organizations established by law.

The expert organization must have at least two experts who are employees of the expert organization on the basis of labor contracts.

3. The presence of net assets.

Net assets are assets backed by the organization's own capital.

The value 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 of article 35 of Law N 208-FZ, clause 1 of the Order, approved . By order of the Ministry of Finance of 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 confidentiality of information:

Ensure the confidentiality of information obtained in the course of the examination;

On July 15, 2016, Federal Law No. 290-FZ came into force, which amends Law No. 54-FZ "On the use of cash registers"

Now most businessmen should switch to online cash desks, and all cash registers will send electronic versions of checks to the Federal Tax Service via the Internet. You will need to replace the electronic tape with a fiscal drive, connect the cash register to the network and conclude an agreement with a fiscal data operator to send checks.

Online cash desks in 2017: basic provisions

1. The scheme of work with tax authorities has changed, all data from checks will be sent to the Federal Tax Service via the Internet.

2. The registration of a cash register has been simplified, there is no need to go to the tax office, just go to the nalog.ru website and register a cash register through your personal account.

3. Entrepreneurs who do not currently use cash registers will be required to purchase online cash registers and send data to the tax service by July 1, 2018.

4. The changes also affected checks and strict reporting forms, now they will increase the amount of data that must be present.

5. So-called fiscal data operators have appeared, they will receive, store, process and transfer fiscal data to the Federal Tax Service.

6. Cash registers will technically become a little different, EKLZ will replace the fiscal drive.

7. Not everyone will be required to use online cash registers, there is a list of activities that will not need a new CCP.

Application of CCP in 2017 - how it will be

The buyer comes to the store for a purchase, the cashier scans the barcode on the package, the fiscal drive located inside the cash register saves the check, signs it with a fiscal sign, and sends the data on the OFD check. The fiscal data operator processes the information, sends the response back to the cashier, and the receipt data to the Federal Tax Service.
Then the buyer receives a check, or 2 checks at will (one paper and one electronic, by mail or phone)

Therefore, in accordance with the law 54-FZ, all points of sale must be connected to the Internet.
But it is worth noting that the check penetration speed will not depend on the Internet speed, the data will be transmitted in parallel, and even if the network fails, the check information will be transferred to the OFD later, as soon as the connection is restored.

Mandatory details of checks and BSO for online cash registers

In view of the new requirements that relate to cash registers, new requirements have appeared that are now applied to checks and BSOs. They must contain the following information:

Information about the tax system of the seller
- website address of the fiscal data operator
- sign of settlement (income or expense)

- form of payment (cash or electronic payment)
- the amount of the calculation with a separate indication of the rate and amount of VAT
- serial number of the fiscal drive
- date, time and place of settlement
- Description of goods
- phone number or email of the buyer, if the check or BSO is transmitted in electronic form

Registration of cash register in the tax: how to register a cash register in a new way

Registering a cash register with data transfer will be much easier and faster than a regular one. The owner will only have to register on the website of the tax service nalog.ru and leave a request for fiscalization of the cash register, then sign the application with his electronic signature and wait for confirmation.

After the tax service receives this information, it will send the registration data to the entrepreneur, and the data on fiscalization will be entered into the device. Now it will not be necessary to visit the Federal Tax Service in person with a cash register, as well as conclude an agreement with the CTO.

Online checkout cost

After the law officially came into force, it became clear that the use of online cash registers for business would become mandatory. Let's figure out how much an online cash desk costs and what the cost of the most budget online cash register will consist of:

1. Fiscal registrar - manufacturers say that the cost of fiscal registrars with a fiscal accumulator will not exceed the cost of conventional ones. Let's take into account the minimum price of 20,000 rubles. Modernization kits will cost an average of 5 to 15 thousand rubles.

2. The contract with the Fiscal Data Operator will cost 3,000 rubles per year.

3. CTO services are officially no longer needed, we will not take them into account.

4. Cash register software - here the cost can be radically different, but we will take an average of 7,000 rubles. for one online checkout.

Thus, we calculated that the minimum cost of switching to online cash registers using software and a fiscal registrar will be about 37,000 rubles (using upgrade kits, you can save up to 10 thousand rubles). But if we consider traditional POS-terminals, then the cost will immediately increase at least 2 times.

Transition to online cash registers from 2017: stages and timeframes

1. For those entrepreneurs who were allowed not to apply CCP, a delay is provided until 07/01/2018.
2. Vending companies also received a delay until July 1, 2018.
3. In addition, the law contains a list of types of trade in which it is allowed not to use online cash registers.
4. All those who did not fall into the 3 points described above are required to use online cash registers from July 1, 2017. And from February 1, 2017, it is no longer possible to register an old-style cash desk.

Is it possible to buy cash registers online now?

The new cash register equipment is now being actively sold, but it is worth noting that the old-style equipment that was registered before 02/01/2017 can be used without problems until 07/01/2017. But be careful, do not postpone the purchase of an online cash register for the last time, experts predict a shortage of cash registers in 2017 and you will not be able to buy a cash register online quickly.

KKM with online data transfer: fines since 2017

For non-use of cash registers or for incorrect use of cash registers, fines are imposed:
1. CCP does not meet the requirements - 10,000 rubles.
2. The check was not sent to the buyer - 10,000 rubles.
3. Trading without CCP - 30,000 rubles.

THE RUSSIAN FEDERATION

THE FEDERAL LAW
dated 05.22.03 N 54-FZ

ABOUT APPLICATION
CASH EQUIPMENT DURING THE IMPLEMENTATION
CASH SETTLEMENTS AND (OR) SETTLEMENTS
USING PAYMENT CARDS

(as amended by Federal Laws No. 121-FZ of June 3, 2009 (as amended on July 17, 2009),
dated 17.07.2009 N 162-FZ, dated 27.07.2010 N 192-FZ,
dated 06/27/2011 N 162-FZ, dated 06/25/2012 N 94-FZ,
dated 07.05.2013 N 89-FZ, dated 02.07.2013 N 185-FZ,
dated 11/25/2013 N 317-FZ, dated 05/05/2014 N 111-FZ,
dated 08.03.2015 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 registers used in the implementation of cash settlements and (or) settlements using payment cards (hereinafter referred to as cash registers), - cash registers equipped with fiscal memory, electronic computers, including personal, software - technical complexes;

cash settlements - settlements made with the use of cash payment means for purchased goods, performed works, rendered services;

fiscal memory - a complex of software and hardware as part of cash registers that provide uncorrected daily (every shift) registration and non-volatile long-term storage of the final information necessary for the full accounting of cash settlements and (or) settlements using payment cards carried out using control - cash registers, in order to correctly calculate taxes;

fiscal mode - the operating mode of cash registers, which ensures the registration of fiscal data in fiscal memory;

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

State register of cash registers (hereinafter referred to as the State Register) - a list of information on models of cash registers used in the territory of the Russian Federation;

payment terminal - a device for making cash settlements in automatic mode (without the participation of an authorized person of an organization or an individual entrepreneur carrying out cash settlements);
(paragraph introduced by Federal Law No. 121-FZ of June 3, 2009)

ATM is a device for automatic dispensing and (or) acceptance of cash payment means (banknotes) using payment cards, cash settlements and (or) settlements using payment cards, the transfer of instructions to a credit institution for the implementation of settlements on behalf of customers on their bank accounts and for the preparation of documents confirming the transfer of relevant instructions.

Article 2. Scope of application of cash registers

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 selling goods, performing work or rendering services .

The paragraph is invalid. .

1.1. A credit institution does not use cash registers, except in 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;

making cash payments using a payment terminal that is not the main asset of this credit institution and does not belong solely to it by right of ownership.

(Clause 1.1 was introduced by Federal Law No. 89-FZ of May 7, 2013)

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

The procedure for approving the form of strict reporting forms equated to cash receipts, as well as the procedure for their accounting, storage and destruction is established by the Government of the Russian Federation.

2.1. Organizations and individual entrepreneurs who are taxpayers of the single tax on imputed income for certain types of activities, when carrying out the types of entrepreneurial activities established by clause 2 of Article 346.26 of the Tax Code of the Russian Federation, and individual entrepreneurs who are taxpayers applying the patent system of taxation, when carrying out types of entrepreneurial activities , in respect of which the laws of the constituent entities of the Russian Federation provide for the application of the patent system of taxation, and not subject to paragraphs 2 and 3 of this article, may carry out cash settlements and (or) settlements using payment cards without the use of cash registers, provided that they are issued by at the request of the buyer (client) of a document (sales receipt, receipt or other document confirming the acceptance of funds for the relevant product (work, service). payment for goods (work, services) and must contain the following information:
(as amended by Federal Law No. 94-FZ of June 25, 2012)

Title of the document;
the serial number of the document, the 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 (issued) the document;
name and quantity of paid purchased goods (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 was introduced by Federal Law No. 162-FZ of July 17, 2009)

3. Organizations and individual entrepreneurs, due to the specifics of their activities or the peculiarities of their location, may make cash settlements and (or) settlements using payment cards without the use of cash registers when carrying out the following activities:

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

Pharmacy organizations located in feldsher and feldsher-obstetric stations located in rural settlements, and separate subdivisions of medical organizations licensed for pharmaceutical activities (outpatient clinics, feldsher and feldsher-obstetric stations, centers (departments) of general medical (family) practice) located in rural settlements where there are no pharmacy organizations, can carry out cash payments and (or) payments using payment cards when selling medicines without the use of cash registers.
(the paragraph was introduced by Federal Law No. 192-FZ of July 27, 2010, as amended by Federal Law No. 317-FZ of November 25, 2013)

4. The provisions of paragraphs 2, 2.1 and 3 of this article do not apply to payment agents engaged in the activity of accepting payments from individuals, as well as to credit institutions and bank payment agents, subagents operating in accordance with the legislation on banks and banking activities.
(Clause 4 was introduced by Federal Law No. 121-FZ of June 3, 2009 (as amended on July 17, 2009), as amended by Federal Law No. 162-FZ of June 27, 2011)

Article 3. Procedure for maintaining the State Register

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

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. Has expired. - Federal Law of 07.05.2013 N 89-FZ.

4. The state register is subject to official publication in accordance with the established procedure. 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 registers, their further operation is carried out until the expiration of the service life, which is set by the manufacturer of cash registers, but not more than ten years.
(Clause 5 as amended by the Federal Law of March 8, 2015 N 51-FZ)

Article 4. Requirements for cash registers, the procedure and conditions for its registration and use

1. The requirements for cash registers used by organizations and individual entrepreneurs, the procedure and conditions for their registration and use are determined by the Government of the Russian Federation.

At the same time, cash register equipment used by organizations and individual entrepreneurs must:
(as amended by Federal Law No. 89-FZ of May 7, 2013)

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

1.1. Cash register equipment as part of a payment terminal and an 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 housings containing a device for receiving and (or) issuing cash payment means;

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;

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

(Clause 1.1 as amended by Federal Law No. 89-FZ of May 7, 2013)

2. Has expired. - Federal Law of 07.05.2013 N 89-FZ.

Article 5. Obligations of organizations and individual entrepreneurs using cash registers

1. Organizations and individual entrepreneurs using cash registers are required to:
(as amended by Federal Law No. 89-FZ of May 7, 2013)

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

2. Organizations and individual entrepreneurs using a payment terminal and (or) an 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 an ATM installed inside their cases containing a device for receiving and (or) issuing cash payment means;

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 a payment terminal and an ATM.

(Clause 2 as amended by Federal Law No. 89-FZ of May 7, 2013)

Article 6 Lost strength. - Federal Law of 07.05.2013 N 89-FZ.

Article 7. Control over the use of cash registers

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 accounting for revenue in organizations and individual entrepreneurs;
check documents related to the use of cash registers by organizations and individual entrepreneurs, receive the necessary explanations, certificates and information on issues that arise during the conduct of checks;
check the issuance of cash receipts by organizations and individual entrepreneurs;
impose fines in the 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.

2. The internal affairs bodies interact within their competence with the tax authorities in the exercise by the latter of the control functions specified in this article.

3. Has expired. - Federal Law of 07.05.2013 N 89-FZ.

Article 7.1. Features of the 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 No. 111-FZ of May 5, 2014)

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

From the date of entry into force of this Federal Law, to recognize as invalid:

Law of the Russian Federation of June 18, 1993 N 5215-I "On the use of cash registers in the implementation of cash settlements with the population" (Bulletin 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-second of Article 3 of the Federal Law of December 30, 2001 N 196-FZ "On the Enactment of the Code of the Russian Federation on Administrative Offenses" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2002, N 1, Art. 2).

Article 9

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" (Bulletin of the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, N 15, Article 492; Bulletin of the Congress of People's Deputies of the Russian Federation and of the Supreme Council of the Russian Federation, 1992, N 33, Art. 1912; N 34, Art. 1966; 1993, N 12, Art. .2) add a paragraph with the following content:

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

Article 10. Entry into force of this Federal Law

1. This Federal Law shall enter into force one month after its official publication.

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

The president
Russian Federation
V. PUTIN

Document as amended by:
Federal Law No. 121-FZ of June 3, 2009 (Rossiyskaya Gazeta, No. 104, June 10, 2009) (for the procedure for entry into force, see Article 8 of Federal Law No. 121-FZ of June 3, 2009) (as amended by the Federal Law of July 17, 2009 N 162-FZ);
Federal Law No. 162-FZ of July 17, 2009 (Rossiyskaya Gazeta, No. 132, July 21, 2009);
Federal Law No. 192-FZ of July 27, 2010 (Rossiyskaya Gazeta, No. 166, July 29, 2010) (for the procedure for entry into force, see paragraph 1 of Article 4 of Federal Law No. 192-FZ of July 27, 2010);
Federal Law No. 162-FZ of June 27, 2011 (Rossiyskaya Gazeta, No. 139, June 30, 2011) (for the procedure for entry into force, see Article 23 of Federal Law No. 162-FZ of June 27, 2011).

Article 1. Basic concepts used in this Federal Law

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

cash settlements - settlements made with the use of cash payment means for purchased goods, performed works, rendered services;

fiscal mode - the operating mode of cash registers, which ensures the registration of fiscal data in fiscal memory;

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

State register of cash registers (hereinafter referred to as the State Register) - a list of information on models of cash registers used in 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 an individual entrepreneur carrying out cash payments) (the paragraph was additionally included from January 1, 2010 by Federal Law of June 3, 2009 N 121-FZ);

ATM is a device for automatic (without the participation of an authorized person of a credit institution or a bank paying agent, a subagent operating in accordance with the legislation on banks and banking) cash settlements and (or) settlements using payment cards, transferring orders to a credit organizations on the implementation of settlements on behalf of individuals on their bank accounts, as well as for the preparation of documents confirming the transfer of the relevant orders Federal Law No. 162-FZ of June 27, 2011 - see previous edition).

Article 2. Scope of application of cash registers

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

2.1. Organizations and individual entrepreneurs who are taxpayers of a single tax on imputed income for certain types of activities that are not subject to paragraphs 2 and 3 of this article, when carrying out the types of entrepreneurial activities established by paragraph 2 of Article 346_26 of the Tax Code of the Russian Federation, may carry out cash payments and (or) settlements using payment cards without the use of cash registers, subject to the issuance at the request of the buyer (client) of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant product (work, service). the moment of payment for goods (work, services) and must contain the following information:

Title of the document;

The serial number of the document, the 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 (issued) the document;

Name and quantity of paid purchased goods (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.
(The paragraph is additionally included from July 21, 2009 by the Federal Law of July 17, 2009 N 162-FZ)

sales of newspapers and magazines, as well as related products in newspaper and magazine kiosks, 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 trade revenue from the sale of newspapers and magazines and from the sale of related products is kept separately;

sale of securities;

sales of lottery tickets;

sales of travel tickets and coupons for travel in urban public transport;

providing meals to students and employees of general education schools and educational institutions equivalent to them 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, car shops, auto shops, motor vans, container-type premises and other similarly equipped and trade places (premises and vehicles, including trailers and semi-trailers) that ensure the display and safety of goods, open counters inside covered market premises when selling non-food products;

small-scale retail trade in food and non-food products (with the exception of technically complex goods and food products that require certain storage and sale conditions) from handcarts, baskets, trays (including frames protected from atmospheric precipitation, covered with polyethylene film, canvas, tarpaulin);

sales in passenger cars of trains of tea products in the range approved by the federal executive body in the field of railway transport;

trade in kiosks with ice cream and soft drinks on tap;

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

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 in 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 face value of state postage stamps (postage stamps and other signs applied to postal items) confirming payment for postal services.

Pharmacy organizations located in feldsher and feldsher-obstetric stations located in rural settlements, and separate subdivisions of medical organizations licensed for pharmaceutical activities (outpatient clinics, feldsher and feldsher-obstetric stations, centers (departments) of general medical (family) practice), located in rural settlements where there are no pharmacy organizations, can make cash payments and (or) payments using payment cards when selling medicines without the use of cash registers (the paragraph was additionally included from September 1, 2010 by the Federal Law of July 27, 2010 year N 192-FZ).

4. The provisions of paragraphs 2, 2_1 and 3 of this article do not apply to payment agents engaged in the activity of accepting payments from individuals, as well as to credit institutions and bank payment agents, subagents operating in accordance with the legislation on banks and banking activities (paragraph additionally included from January 1, 2010 by Federal Law No. 121-FZ of June 3, 2009 (as amended by Federal Law No. 162-FZ of July 17, 2009); amended by Federal Law No. 27, 2011 of June 29, 2011 162-FZ - see the previous edition).

Article 3. Procedure for maintaining the State Register

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

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

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

Article 4. Requirements for cash registers, the procedure and conditions for its registration and use

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 institutions) and individual entrepreneurs must (the paragraph was supplemented from January 1, 2010 by the Federal Law of June 3, 2009 N 121-FZ; supplemented from September 29, 2011 by the Federal Law of June 27, 2011 N 162-FZ - see the 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, a subagent, and an ATM used by bank payment agents, subagents, must 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 order, sealed in the prescribed manner;

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

Provide uncorrectable registration and non-volatile long-term storage of information about payments on a 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 the fiscal mode to the payment terminal or ATM the registered information about payments in an uncorrectable form, ensuring the identity of the information registered on the cashier's check, control tape, in the fiscal memory and primary accounting documents of the organization or individual entrepreneur using the payment terminal or ATM;

Have a valid passport.

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

Article 5. Obligations of organizations and individual entrepreneurs using cash registers

1. Organizations (with the exception of credit institutions) and individual entrepreneurs using cash registers (with the exception of cash registers 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 by Federal Law No. 121-FZ of June 3, 2009; supplemented on September 29, 2011 by Federal Law No. 162-FZ of June 27, 2011 - see previous version):

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

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

ensure the maintenance and storage in accordance with the established procedure of documentation related to the acquisition and registration, commissioning and use of cash registers, as well as provide officials of tax authorities who carry out inspections in accordance with paragraph 1 of Article 7 of this Federal Law with unhindered access to the relevant cash registers, provide them with the specified documentation;

during the initial registration and re-registration of cash registers, the introduction of information into the fiscal memory of cash registers and the replacement of fiscal memory drives with the participation of representatives of tax authorities.

2. Organizations (with the exception of credit institutions) and individual entrepreneurs using a payment terminal or ATM are required to:

Use cash registers as part of a payment terminal and (or) an ATM;

To register the used cash registers with the tax authorities at the place of registration of the organization as a taxpayer;

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

Use serviceable cash registers that ensure the fixation of settlement transactions on the control tape and in fiscal memory;

operate cash registers in fiscal mode;

Issue to customers 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 removal from registration with the tax authority, commissioning, serviceability check, repair, maintenance, replacement of software and hardware, decommissioning of cash registers, the progress of registration of control - cash register equipment of information on payments, as well as to provide officials of tax authorities who carry out checks in accordance with paragraph 1 of Article 7 of this Federal Law with unhindered access to the relevant cash register equipment and documentation;

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

Article 6. Obligations of credit institutions using cash registers

1. Credit institutions that use cash registers in accordance with Article 2 of this Federal Law are obliged ):

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 the tax authorities at their request in the manner prescribed by federal laws.

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

Perform daily accounting for each payment terminal and ATM that accept cash payments;

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

If a credit institution uses a payment terminal or an ATM that accepts cash payment means that are not the main assets of this credit institution and do not belong only 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 registers registered with the tax authorities, sealed in accordance with the established procedure, operated in the fiscal regime and ensuring the fixation of settlement transactions on a cashier's check, control tape and in fiscal memory.
(The paragraph was additionally included from January 1, 2010 by the Federal Law of June 3, 2009 N 121-FZ)

Article 7. Control over the use of cash registers

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 accounting for revenue in organizations and individual entrepreneurs;

check documents related to the use of cash registers by organizations and individual entrepreneurs, receive the necessary explanations, certificates and information on issues that arise during the conduct of checks;

check the issuance of cash receipts by organizations and individual entrepreneurs;

impose fines in the 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. The internal affairs bodies interact within their competence with the tax authorities in the exercise by the latter of the control functions specified in this article. *7.2)

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

Article 8

From the date of entry into force of this Federal Law, to recognize as invalid:

Article 9

Article 10. Entry into force of this Federal Law

1. This Federal Law shall enter into force one month after its official publication.

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

The president
Russian Federation
V.Putin

Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and payments using payment cards." 1957, "Parliamentskaya Gazeta", N 95, 05/27/2003, "Rossiyskaya Gazeta", N 99, 05/27/2003.

THE RUSSIAN FEDERATION

THE FEDERAL LAW

ABOUT APPLICATION
CASH EQUIPMENT DURING THE IMPLEMENTATION
CASH SETTLEMENTS AND (OR) SETTLEMENTS
USING PAYMENT CARDS

Article 1. Basic concepts used in this Federal Law

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

cash registers used in the implementation of cash settlements and (or) settlements using payment cards (hereinafter referred to as cash registers), - cash registers equipped with fiscal memory, electronic computers, including personal, software - technical complexes;
cash settlements - settlements made with the use of cash payment means for purchased goods, performed works, rendered services;
fiscal memory - a complex of software and hardware as part of cash registers that provide uncorrected daily (every shift) registration and non-volatile long-term storage of the final information necessary for the full accounting of cash settlements and (or) settlements using payment cards carried out using control - cash registers, in order to correctly calculate taxes;
fiscal mode - the operating mode of cash registers, which ensures the registration of fiscal data in fiscal memory;
fiscal data - information recorded on a control tape and in fiscal memory about cash settlements and (or) settlements using payment cards;
State register of cash registers (hereinafter referred to as the State Register) - a list of information on models of cash registers used in the territory of the Russian Federation;
payment terminal - a device for making cash settlements in automatic mode (without the participation of an authorized person of an organization or an individual entrepreneur carrying out cash settlements);
ATM is a device for automatic (without the participation of an authorized person of a credit institution or a bank paying agent, subagent operating in accordance with the legislation on banks and banking) cash settlements and (or) settlements using payment cards, transferring orders to a credit organizations on the implementation of settlements on behalf of individuals on their bank accounts, as well as for the preparation of documents confirming the transfer of relevant orders.

Article 2. Scope of application of cash registers

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

In accordance with Article 26 of the Federal Law of November 22, 1995 N 171-FZ in the field of production and circulation of ethyl alcohol, alcoholic and alcohol-containing products, retail sales of alcoholic products are prohibited in violation of the requirements of Article 16 of the said Federal Law, that is, including retail sales in cities alcoholic beverages without cash registers (letter of the Ministry of Finance of Russia dated September 3, 2009 N 03-01-15 / 9-441).

2.1. Organizations and individual entrepreneurs who are taxpayers of a single tax on imputed income for certain types of activities that are not subject to paragraphs 2 and 3 of this article, when carrying out types of entrepreneurial activities established by paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, may carry out cash payments and (or) settlements using payment cards without the use of cash registers, subject to the issuance of a document (, receipt or other document confirming the receipt of funds for the relevant product (work, service) at the request of the buyer (client). The specified document is issued at the time of payment goods (works, services) and must contain the following information:

Title of the document;
the serial number of the document, the 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 (issued) the document;
name and quantity of paid purchased goods (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.

Pharmacy organizations located in feldsher and feldsher-obstetric stations located in rural settlements, and separate subdivisions of medical organizations licensed for pharmaceutical activities (outpatient clinics, feldsher and feldsher-obstetric stations, centers (departments) of general medical (family) practice), located in rural settlements where there are no pharmacy organizations, can carry out cash payments and (or) payments using payment cards when selling medicines without the use of cash registers.

Article 3. Procedure for maintaining the State Register

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

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

Article 4. Requirements for cash registers, the procedure and conditions for its registration and use

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:

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 order, sealed in the prescribed manner;
have a fiscal memory with fiscal memory drives, a control tape and a real time clock;
provide uncorrectable registration and non-volatile long-term storage of information about payments on a 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;
be operated in the fiscal mode, and in other modes exclude the possibility of printing a cash receipt by a payment terminal or ATM;
transfer in the fiscal mode to the payment terminal or ATM the registered information about payments in an uncorrectable form, ensuring the identity of the information registered on the cashier's check, control tape, in the fiscal memory and primary accounting documents of the organization or individual entrepreneur using the payment terminal or ATM;
have a valid passport.

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

Article 5. Obligations of organizations and individual entrepreneurs using cash registers

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

2. Organizations (with the exception of credit institutions) and individual entrepreneurs using a payment terminal or ATM are required to:

use cash registers as part of a payment terminal and (or) an ATM;
register the used cash register equipment with the tax authorities at the place of registration of the organization as a taxpayer;
upon registration, re-registration and de-registration of cash registers with the tax authorities and replacement of fiscal memory drives, provide the tax authorities with a passport of cash registers and information registered in the fiscal memory of cash registers;
use serviceable cash registers that ensure the fixation of settlement transactions on the control tape and in fiscal memory;
operate cash registers in fiscal mode;
issue to customers when making cash payments, printed by a payment terminal or ATM;
ensure the maintenance and storage of documentation related to the acquisition, registration, re-registration and removal from registration with the tax authority, commissioning, serviceability check, repair, maintenance, replacement of software and hardware, decommissioning of cash registers, the progress of registration of control - cash register equipment of information on payments, as well as to provide officials of tax authorities who carry out checks in accordance with paragraph 1 of Article 7 of this Federal Law with unhindered access to the relevant cash register equipment and documentation;

Article 6. Obligations of credit institutions using cash registers

1. Credit institutions using cash registers in accordance with Article 2 of this Federal Law shall:

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 the tax authorities at their request in the manner prescribed by federal laws.

carry out daily accounting for each payment terminal and ATM that accept cash payments;
use serviceable payment terminals and ATMs that accept cash payments and ensure proper accounting of funds when making settlements, as well as reflect transactions in the accounting records of this credit institution in accordance with the regulations of the Bank of Russia.

Article 7. Control over the use of cash registers

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 accounting for revenue in organizations and individual entrepreneurs;
check documents related to the use of cash registers by organizations and individual entrepreneurs, receive the necessary explanations, certificates and information on issues that arise during the conduct of checks;
check the issuance of cash receipts by organizations and individual entrepreneurs;
impose fines in the 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.

2. The internal affairs bodies interact within their competence with the tax authorities in the exercise by the latter of the control functions specified in this article.

Article 8

From the date of entry into force of this Federal Law, to recognize as invalid:

Law of the Russian Federation of June 18, 1993 N 5215-1 "On the use of cash registers in the implementation of cash settlements with the population" (Bulletin 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 Enactment of the Code of the Russian Federation on Administrative Offenses" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2002, N 1, Art. 2).

Article 9

Clause 1 of Article 7 of the Law of the Russian Federation of March 21, 1991 N 943-1 "On the Tax Authorities of the Russian Federation" (Bulletin of the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, N 15, Article 492; Bulletin of the Congress of People's Deputies of the Russian Federation and of the Supreme Council of the Russian Federation, 1992, N 33, item 1912; N 34, item 1966; 1993, N 12, item 429; Collected Legislation of the Russian Federation, 1999, N 28, item 3484; 2002, N 1, item 2) add a paragraph with the following content:

Article 10. Entry into force of this Federal Law

1. This Federal Law shall enter into force one month after its official publication.

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

The president
Russian Federation
V. PUTIN
Moscow Kremlin
May 22, 2003
N 54-FZ