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Rules for cash register equipment. New procedure for the use of cash registers Cash register law

From 07/01/2017, the entire cash register must ensure the recording, storage of fiscal data, their transfer to the OFD, and then to the tax office. An agreement with the TsTO is not required, and the registration of cash registers and the replacement of the fiscal drive can be done by the user independently.

When should a cash register be installed?

After 07/01/2019, almost all business categories have to install cash registers, despite numerous protests and controversy around this issue. It does not matter whether there is a permanent Internet connection - in this case, an LLC or individual entrepreneur is required to install a cash register operating offline - without transferring data to the OFD and tax.

There are three answers to the question "do you need a cash register"

The cash desk must be set in accordance with the law, otherwise you will be subject to fines.
You have a choice: you can either put up a cash register, or write out strict reporting forms (BSO) for each client and report on them to the tax office. The pros and cons of these two options are discussed below.
It is not necessary to install the KKT. In this case, you are not required to install a cash register at all. But all clients are required to issue BSO - strict reporting forms. BSO must meet certain requirements. BSO must be registered in special journals and regularly submitted to the tax office for registration.

Do I need a cash register for IP

All individual entrepreneurs are required to use cash registers. But there are exceptions for some IP on a patent.

Some individual entrepreneurs on a patent may not use cash registers, provided that they issue a mandatory BSO to customers - a strict reporting form. BSO is not a very convenient alternative to cash registers - it is more convenient to buy a cash register than to keep records and write out strict reporting forms.

The following IP on the patent MUST apply KKM:

hairdressing and cosmetic services;
repair of household appliances and radio equipment, watches;
auto and motorcycle workshops;
taxi, trucking, cargo transportation, including by water transport;
veterinary services;
conducting classes and trainings;
hunting management, hunting;
private medical practice with a license;
rental points;
retail;
catering services;
production of dairy products;
fishing and fish farming;
repair of computer equipment.

The following IP on the patent NOT REQUIRED use online cash registers, but must issue BSO without fail:

repair and tailoring of clothing, fur and leather products, hats and textile haberdashery products, repair, tailoring and knitting of knitwear;
repair, cleaning, coloring and tailoring of footwear;
dry cleaning, dyeing and laundry services;
production and repair of metal haberdashery, keys, license plates, street signs;
furniture repair;
services of a photo studio, photo and film laboratories;
repair of housing and other buildings;
services for the production of assembly, electrical, sanitary and welding works;
services for glazing balconies and loggias, cutting glass and mirrors, artistic processing of glass;
public education services in courses and tutoring;
services for the supervision and care of children and the sick;
services for the reception of glassware and secondary raw materials, with the exception of scrap metal;
leasing (hiring) of residential and non-residential premises, garden houses, land plots owned by an individual entrepreneur on the right of ownership;
production of products of national art crafts;
other services of an industrial nature (services for processing agricultural products and forest products, including grinding grain, peeling cereals, processing oil seeds, making and smoking sausages, processing potatoes, processing customer-supplied washed wool into knitted yarn, dressing animal skins, combing wool, pet grooming, repair and manufacture of cooper's utensils and pottery, protection of gardens, orchards and green spaces from pests and diseases; production of felted shoes; production of agricultural implements from the customer's material; engraving work on metal, glass, porcelain, wood, ceramics; and repair of wooden boats; repair of toys; repair of tourist equipment and inventory; services for plowing gardens and sawing firewood; services for the repair and manufacture of spectacle optics; production and printing of business cards and invitation cards for family celebrations; bookbinding, stitching, edging, cardboard work ; per a row of gas cartridges for siphons, replacement of batteries in electronic watches and other devices);
production and restoration of carpets and rugs;
repair of jewelry, bijouterie;
chasing and engraving of jewelry;
monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, compact disc, re-recording of musical and literary works on magnetic tape, compact disc;
residential cleaning and housekeeping services;
residential interior design and decoration services;
porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
paid toilet services;
services of cooks in the preparation of dishes at home;
services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packaging and transportation);
services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport works);
services in green economy and decorative floriculture;
carrying out private detective activities by a licensed person;
excursion services;
ritual services;
funeral services;
services of street patrols, security guards, watchmen and watchmen;
provision of services for slaughter, transportation, distillation, grazing;
production of leather and leather products;
collection and harvesting of food forest resources, non-timber forest resources and medicinal plants;
drying, processing and preservation of fruits and vegetables;
production of fruit and berry planting materials, growing seedlings of vegetable crops and grass seeds;
production of bakery and flour confectionery products;
forestry and other forestry activities;
translation and interpreting activities;
activities for the care of the elderly and disabled;
collection, processing and disposal of waste, as well as processing of secondary raw materials;
cutting, processing and finishing of stone for monuments;
provision of services (performance of works) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification.

There is another big plus - fines for non-use of CCP for entrepreneurs are up to 10 times less than for organizations (LLC, OJSC, etc.).

From 07/01/2019, individual entrepreneurs without employees and applying the patent taxation system and UTII were supposed to switch to online cash registers.

Do self-employed citizens need a cash desk?

The law does not provide for the use of cash registers for the self-employed - a cash register is not needed. But a self-employed citizen can voluntarily buy a cash register for himself for internal reporting- punch receipts on it and give them to customers. However, it will not be possible to officially register a cash desk with the tax office - for this you need to open an individual entrepreneur or LLC.

There are no requirements for receipts that a self-employed citizen will issue - you can write anything you like - or you can not write at all.

UTII: Do I need a cash register?

When using imputation (UTII), a cash register is needed from July 1, 2019, but you should pay attention to the fact that:

when providing services You are obliged to issue strict reporting forms to each buyer, keep their strict records and submit reports on them to the tax office. This option is difficult if you work with a large number of clients.

Do I need an IP cash register for UTII

It doesn’t matter if an individual entrepreneur or LLC is on UTII - see the previous paragraph.

Do IP need a cash register on the simplified tax system

Entrepreneurs working on the simplified tax system must install a cash register.

There is no such obligation if you:

make settlements with partners through bank accounts by bank transfer;

you are in a hard-to-reach region, which is listed as such by a decree of the legislature of this region, or at the federal level. In this case, you must issue the BSO to the client - in a mandatory order.

Retail: do you need a cash register

Trade in periodicals, ice cream, draft kvass, securities, food products in educational institutions, tickets, travel documents falls under the mandatory installation of CCP. You can do the same with the sale of vegetables at the collapse, the sale of religious paraphernalia, literary works.

Services: Do I need a cash register

From July 1, 2018, when providing services and performing work, it will be necessary not only to issue BSOs (as before), but to do this using an automated system in electronic form. Obey the new rule under 290-FZ, art. 7 clause 8 should be both entrepreneurs and organizations.

Does not require the use of CCP shoe repair, porter services, acceptance of secondary raw materials (except for scrap metal) and glass containers, babysitting, sick and disabled people, making keys, plowing, sawing firewood, conducting religious rites.

Do I need a cash register for trading

Under the ban trade without CCP products of the following categories. It:

clothing, socks and hosiery made of knitwear;
carpet products of various types;
leather products;
straw, wood, cork, wicker goods;
chemical substances;
medicines and products intended for treatment (with the exception of those sold through rural pharmacies based on first-aid posts);
electrical, computer equipment, optics, electronic models;
transport and equipment for it;
plastic and rubber goods;
musical instruments;
orthopedic systems;
sports products.

Keep in mind that a REPEATED violation of the requirements will result in the suspension of the outlet for three months.

Trade in ice cream in a kiosk, dairy products, kvass from a tank, soft drinks in public transport, food in canteens for students or schoolchildren, periodically does not imply a mandatory operation through a cash register, but does not cancel the voluntary transition to the use of such expensive equipment.

But beer, as well as other alcohol-containing products, cannot be sold without using an online checkout.

Do I need a cash register with the simplified tax system

All USN payers are required to use cash equipment, however, if you provide services to the public, are located in hard-to-reach areas and issue BSOs issued in accordance with Decree No. 359 dated May 6, 2008, you can be exempted from such an obligation.

LLC on the simplified tax system: do you need a cash register

The state allows non-use of CCPs when the organization makes all transfers through a bank account. If the client pays you in cash or by bank cards, then you cannot do without a cash register.

Do I need a cash register for an online store

The sale of products through a virtual network is not subject to patents and imputation, so the owners of a virtual outlet will have to fork out for expensive equipment.

Remember that all online payments must be made using the url of the store itself. For couriers who receive money from buyers, it is worth getting mobile cash registers, which are registered by the number of a specific transport, or by the name of the courier. The check must be issued at the time of the transfer of cash from the buyer to the courier.

Do you need a cash register in the market

According to the current norms of 290-FZ, it is possible to sell anything without a cash register at markets, fairs and other territories for trading at random. Claims may arise if you sell one of the seventeen categories from the Ministry of Finance (Decree of the Government of the Russian Federation of April 14, 2017 No. 698-r).

№	OKP code OK 034-2014 (CPE 2008)	Name of product
1	13.93	Carpets and rugs
2	14, Besides: 14.14 14.19.23.110 14.31	Clothing, except: underwear; handkerchiefs of textile materials, other than knitted or crocheted; hosiery, knitted or crocheted.
3	15, except: 15.20.4	Leather and leather goods, except: details of shoes made of leather; removable insoles; heel pads and similar articles; gaiters; leggings and similar articles and parts thereof
4	16 except: 16.29.12, 16.29.25.140	Wood and wood products and cork, other than furniture; products from straw and materials for weaving, Besides: dining and kitchen utensils, wooden; basketware and wickerwork.
5	20	Chemical substances and chemical products
6	21	Medications and materials used for medical purposes
7	22	Rubber and plastic products
8	23	Other non-metallic mineral products
9	26	Computer, electronic and optical equipment
10	27	Electrical equipment
11	28	Machinery and equipment not included in other groups
12	29	Vehicles, trailers and semi-trailers
13	30	Vehicles and equipment, other
14	31	Furniture
15	32.2	musical instruments
16	32.50.22.120	Orthopedic devices
17	32.3, except: 32.30.16.120; 32.30.16.140.	Sports goods, except: fishing gear and rods artificial lures and their equipment

Cash register in a hairdresser and beauty salon: is it necessary?

A hairdresser on a patent or UTII has the right to work without a cash register, receive cash, but must issue a BSO without fail to each client - a strict reporting form.

LLC on UTII: do I need a cash register?

An enterprise with an "imputed regime" when accepting cash from the population (that is, from individuals) is not obliged to use CRE, but this does not exempt from the mandatory issuance of BSO. Please note: if your partners are any legal entities (LLC, JSC, entrepreneurs), then you still have to buy a cash register.

Wholesale: do I need a cash register

If you sell products in bulk and pay with counterparties by bank transfers to your account, then you are exempt from buying and installing an expensive device. In this case, non-cash proceeds are transparent for the tax authorities - they will be able to check at any time what and where you receive.

But if payment for goods is made in cash, by bank card or in another way, then the practice of applying CCP will be different. The letter of the Federal Tax Service of Russia under the number ED-4-2 / 23721, as well as the Ministry of Finance of the Russian Federation N 03-01-15 / 49854 dated 11/20/2013 indicates that it is mandatory to issue a cash receipt for the amount of the amount paid, register in the fiscal system, transfer it to the buyer ( if desired).

It is important that no more than five minutes should pass from the moment the money is accepted to the receipt is printed. And if the goods are delivered by the trade representative, and the proceeds are handed over later, then it is advisable to provide him with a mobile cash register.

If a partner of the company is an individual and purchases things for personal needs in the amount of not more than one hundred thousand, then, according to the Instructions of the State Statistics Committee and Art. 492, it is obligatory to carry out a cash receipt through an online cash desk. In the contract, the status of an individual is prescribed in a separate line. When selling products to an entrepreneur, there is a similar restriction of one hundred thousand and the need to issue a cash receipt.

Do you need a cash register for beer?

If you trade in beer, then the use of CCP is mandatory. It does not matter whether you do it through a counter or a catering point - installing an online cash register is an integral part of doing business.

Previously, the trade in alcoholic products, including beer, was regulated by the provisions of paragraph 10 of Article 16. 171-FZ. However, with the introduction of changes from 03/31/2017, entrepreneurship is obliged to be guided by the norms of 54-FZ - as the priority of a special norm over a general one.

Do you need a cash register in a taxi?

Taxi drivers are required to use cash registers, but they may not carry a cash register in the car, but punch checks remotely.

Drivers and taxi operators are not required to give customers paper checks, but MUST punch the check and show the QR code to the client, send the check to the mail or via SMS.

Does a courier need a cash register?

Couriers, like taxi drivers, are not required to carry a cash register with them, but they are required to check the check remotely and send the client a link, or a QR code of the check by mail, SMS, or show it visually.

Changes in 2018 - 2019

Due to the complexity of the program implementation, the duration of its implementation in business structures, it was decided to shift the previously set deadlines.

On November 5, 2017, the lawmakers adopted draft 186057-7, according to which amendments were made to 290-FZ. So, until July 1, 2019, the following categories of entrepreneurs could use the delay:

organizations applying patents, the general taxation system and the simplified tax system, providing services under subparagraphs 1-5, as well as 10-14 of Art. 346.43 of the Tax Code of the Russian Federation;
entrepreneurs who provide services and carry out retail trade do not have hired employees specified in subparagraphs 6-9 of paragraph 2 of Article 346.26 of the Tax Code;
legal entities and entrepreneurs on imputation and patents engaged in vending;
IP on patents that provide various services listed in 346.43 of the Tax Code.

Last year, law 54-FZ on online cash registers changed dramatically. But in 2020, there are enough amendments. Read in the article how work with cash registers will change in 2020, taking into account the latest changes.

KKT receipt upon delivery by courier

Who can work without CCP

Since last year, even more organizations and entrepreneurs have switched to online cash registers. Many call the changes made to the law 54-FZ revolutionary, so seriously they changed the procedure for working with cash registers.

In 2020, there were new restrictions for online cash registers. Now you can not use CCP with the old memory format 1.0. Cash desks must transmit information in the format 1.05 or 1.1. For violation of the company faces a fine - at least 30 thousand rubles. There are other changes, we will talk about them below.

Urgent changes! The President signed a number of laws that amend federal law 54-FZ. It was he who changed the rules for online cash registers for some companies and individual entrepreneurs from July 1, 2020.

The main amendments to the law 129-FZ:

Individual entrepreneurs without employees selling goods of their own production;
Individual entrepreneurs without employees who independently provide services or perform work.

2. Before July 1, 2020:

Organizations providing housing and communal services
Sale by the conductor or driver of tickets in public transport.

Amendments to Law 54-FZ, which are also in force in 2020:

leasing of residential premises belonging to them on the right of ownership together with parking spaces in apartment buildings;
settlements by associations of property owners, educational organizations, etc.;

concessions were granted to online stores. Now the courier does not have to punch the receipt upon delivery, but shows it as a QR code, which the buyer scans on his phone. This is now equated in issuing an electronic check;

You need to use CCP for any non-cash payments. It is necessary to break the check if the buyer paid for the goods or service through an online bank, mobile application or bank terminal. Including if a citizen transferred money on a receipt through a bank teller.

Laws No. 192-FZ dated 07.03.2018 and No. 129-FZ dated 06.06.2019 as of 02.01.2020 allow not issuing paper and electronic checks to customers if they made a purchase through a vending machine with a QR code.

Appeared at the Higher Tax Academy. Find out right now when to knock out a check for non-cash payments and what documents to require from accountants now.

Online cash desk for cashless payments

Many questions arise when receiving payment in a non-cash form. The new law removed most of them.

Settlements between firms and entrepreneurs

If legal entities and entrepreneurs settle among themselves by transferring money from the settlement account of one company to the settlement account of another, then there is no need to punch a cashier's check. Including a check is not required if the accountant forms the payment order and sends it through the client bank.

Another thing is if goods, works and services for the organization are acquired and paid for by an accountable person. If the accountant pays in cash, with his own bank or corporate card, then the seller is obliged to issue a KKM check. With these checks, the accountant will report to his accounting department.

Be careful: inspectors impose millions of fines on chief accountants for violations related to the use of cash registers. Controllers use a loophole in the Code of Administrative Offenses, and the courts support them. We found out for what violations the inspectors fine the chief accountants.

Cashless payment from individuals

Not only organizations and entrepreneurs can pay by bank transfer. Individuals can also transfer payment to the seller's bank account. For example:

Show your credit card in the store for payment.
Transfer funds through the online banking program in which his card is serviced,
Come to the bank and transfer the payment through the teller,
Make a payment through the seller's website, if it has such an opportunity.

The last option (payment through the site) includes several different methods, for example, payment from an electronic wallet, through a payment system, from a bank card, through an online bank, etc.

When are expense checks used?

The legislation on online cash desks obliges to issue cash receipts not only when receiving funds, but also in some cases when issuing them. Checks with the sign “expense” must be issued upon payment of winnings if the company is organizing gambling.

In calculations for loans to individuals, it is also necessary to apply CCP (clause 4, article 4 of the law dated July 3, 2018 No. 192-FZ):

When issuing loans in 2020;
When accepting a loan repayment from an individual in 2020.

Calculations for the issuance and return of accountable funds do not need to be carried out through the cash register. And if the organization pays to an individual, for example, under a lease or work agreement, you need to punch a check with the “expense” sign. After all, the physicist himself cannot issue a check for the receipt of payment, and organizations have such an obligation after clarifying the concept of calculations in clause 1.1 of Law 54-FZ.

In 2020, organizations will continue to be required to issue checks for barter transactions. That is, if organizations pay for purchased goods not with money, but with other goods, and the mutual debt is extinguished (clause 4, article 4 of the law of 03.07.2018 No. 192-FZ).

KKT receipt upon delivery by courier

More recently, inspectors forbade punching checks in advance, and couriers of online stores were advised to carry portable cash registers with them. The courier service can work with several online stores. Then it is impossible to punch checks of different sellers at one checkout, and it is inconvenient to carry several cash registers with you.

In 2020, this problem has already been solved. The check can be punched and given to the courier for transfer to the buyer along with the goods. But only if the delivery is carried out no later than the next day after receiving the buyer's payment. If the delivery is carried out later, then the check can be sent to the e-mail or phone of the buyer.

If the buyer pays in cash with the courier, then there are two options for issuing a check:

The courier can still carry a portable cash register with him to issue checks to the buyer,
The courier can report the accepted payment to the online store, and the store will send an electronic check to the mail or phone to the buyer.

Be careful! Check details have changed. What should be the check now, read in the article "Russian Tax Courier"
Cash receipts from July 1, 2019

Who can work without CCP

Until mid-2020, the cash register may not be used by organizations that accept utility payments from the population. Those who provide services to the public, for example, making keys, babysitting, repairing shoes, and after July 1, 2020, will be able to issue strict reporting forms instead of a cash receipt.

The amendments clarified that the use of an online cash register is not required when selling drinking water and milk in bottling. Law 54-FZ has not previously required the use of CCPs when selling non-alcoholic beverages in bottling. But according to GOST 31985-2013, neither water nor milk are classified as soft drinks. Thus, prior to the introduction of the amendments, water and milk traders were required to apply CCPs.

The sellers of books and magazines are exempted from the obligation to apply CCP, regardless of the place of their sale:

specialized outlet,
Newsstand,
Other points of sale.

Owners of mechanical devices for the sale of goods are not required to use online cash desks. In order not to use the cash register, the device must meet the following requirements:

Not connected to the mains
Do not operate on batteries or accumulators,
Accept payments exclusively in coins, for example, 5 or 10 rubles each.

An example of a mechanical vending machine is a candy or toy vending machine.

Exempted from CCP in 2020:

Individual entrepreneurs who sell tickets to the theater (state or municipal) to physicists from their hands, bypassing the box office of theaters;
Sellers of handicrafts;
Religious organizations providing ceremonial services or selling specialized literature;
Libraries, if they have paid services;
Nutrition in educational institutions;
Credit organizations;
Physicists - insurance agents.

Horticultural cooperatives and societies are not required to apply CCP when accepting membership fees, since fees are not payments for goods, works or services. But when accepting payment for the maintenance of infrastructure, for example, security, checks must be issued.

Other changes to 54-FZ on online cash registers

Law 54-FZ on online cash desks dictates a few more rules regarding the maintenance of cash registers. All of them are relevant for 2020. Let's talk about some of them.

Now a QR code is required in the receipt. Previously, it was optional to print it on the receipt. However, a prerequisite for allowing the use of cash registers was the technical ability to print QR codes;

The procedure for actions has been clarified if the organization did not apply the CCP or applied it in violation. In accordance with clause 4, article 4.3 of Law 54-FZ, in these cases, the seller generates a correction check;

If the company is liquidated, it is not required to apply for deregistration of the cash register. The inspectors themselves will remove it from the register after making an entry in the Unified State Register of Legal Entities about the liquidation of the enterprise (clause 18, article 4.2 of Law 54-FZ).

Overview of the latest changes in taxes, contributions and wages

You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.

The seller (executor) disputes the prosecution for non-use of CCP

1. Cash registers are not used by credit institutions.

(see text in previous edition)

Cash registers are not used in devices for carrying out, with the participation of an authorized person of an organization or an individual entrepreneur, operations to transfer, using electronic means of payment, orders of a credit institution to transfer funds.

Credit institutions are obliged to maintain a list of automatic settlement devices owned or used by them and which ensure the possibility of carrying out operations for the issuance and (or) receipt of cash using electronic means of payment and for the transmission of instructions to credit institutions for the transfer of funds. The procedure for sending the said list to the authorized body and the form of the said list shall be established by the Bank of Russia upon agreement with the authorized body.

(see text in previous edition)

1.1. Cash registers are not used by organizations and individual entrepreneurs in automatic settlement devices when making payments made exclusively with the coin of the Bank of Russia, with the exception of automatic settlement devices powered by electrical energy (including electric accumulators or batteries).

2. Organizations and individual entrepreneurs, taking into account the specifics of their activities or the peculiarities of their location, can make settlements without the use of cash registers when carrying out the following activities and when providing the following services:

Sale of newspapers and magazines on paper, as well as sale of related products in newsstands and magazines, provided that the share of sales of newspapers and magazines in their turnover is at least 50 percent of the turnover 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;

(see text in previous edition)

sale of securities;

(see text in previous edition)

providing meals to students and employees of educational organizations implementing basic general education programs during training sessions;

Trade in retail markets, fairs, exhibition complexes, as well as in other territories allotted for trade, with the exception of shops, pavilions, kiosks, tents, mobile shops, auto shops, motor vans, container-type premises and other similarly equipped and ensuring the display and safety of goods at trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when selling non-food products, except for trading in non-food products, which are defined in the list approved by the Government of the Russian Federation;

Carried out outside the stationary trade network of food and non-food goods (with the exception of technically complex goods and food products that require certain conditions of storage and sale, goods subject to mandatory labeling with identification means) from hands, from hand carts, baskets and other special devices for demonstration , ease of carrying and selling goods, including in passenger cars of trains and on board aircraft;

(see text in previous edition)

sale of ice cream in kiosks, as well as sale of non-alcoholic beverages, milk and drinking water by bottling;

(see text in previous edition)

trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables, including potatoes, fruits and gourds;

acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;

repair and coloring of footwear;

production and repair of metal haberdashery and keys;

supervision and care of children, the sick, the elderly and the disabled;

realization by the manufacturer of products of national art crafts;

plowing gardens and sawing firewood;

porter services at railway stations, bus stations, air terminals, airports, sea and river ports;

renting (renting) of residential premises by an individual entrepreneur, as well as residential premises together with parking spaces located in apartment buildings owned by this individual entrepreneur on the right of ownership;

(see text in previous edition)

retail sale of shoe covers.

2.1. Individual entrepreneurs applying the patent system of taxation, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities established by subparagraphs 3, , - , , , , , , , , - , , , 63 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation, can make settlements without the use of cash registers, subject to the issuance (sending) to the buyer (client) of a document confirming the fact of the settlement between an individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details established by paragraphs four - of this Federal Law.

2.2. Cash registers are not used by individual entrepreneurs who apply the special tax regime "Tax on professional income" in relation to income subject to tax on professional income.

3. Organizations and individual entrepreneurs making settlements in remote or hard-to-reach areas (with the exception of cities, district centers (except for the administrative centers of municipal districts, which are the only settlement of a municipal district), urban-type settlements), indicated in the list of remote or hard-to-reach areas approved state authority of the subject of the Russian Federation, has the right not to use cash registers, provided that the buyer (client) is issued, at his request, a document confirming the fact of settlement between the organization or individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details , established by paragraphs four - twelve of paragraph 1 of Article 4.7 of this Federal Law, and signed by the person who issued this document.

(see text in previous edition)

The state authority of the subject of the Russian Federation, within five days, brings to the attention of the authorized body and places on its official website on the Internet the list specified in the first paragraph of this clause, as well as the changes made to the specified list.

5. Pharmacy organizations located in feldsher and feldsher-obstetric stations located in rural settlements, and separate divisions of medical organizations licensed for pharmaceutical activities (outpatient clinics, feldsher and feldsher-obstetric stations, centers (departments) of general medical (family) practices) located in rural settlements where there are no pharmacy organizations may not use cash registers.

6. Cash register equipment may not be used in the provision of services for religious rites and ceremonies, as well as in the sale of objects of religious worship and religious literature 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.

7. In areas remote from communication networks, determined in accordance with the criteria established by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of communications, and indicated in the list of areas remote from communication networks, approved by a state authority of a constituent entity of the Russian Federation, as well as on the territories of military facilities, facilities of federal security service bodies, state security bodies, foreign intelligence bodies, users can use cash registers in a mode that does not provide for the mandatory transfer of fiscal documents to tax authorities and information systems operator markings in electronic form through the operator of fiscal data.

(see text in previous edition)

The state authority of the constituent entity of the Russian Federation, within five days, brings to the attention of the authorized body and places on its official website on the Internet the list specified in the first paragraph of this clause, as well as the changes made to the specified list.

8. The provisions of paragraph 2 (with the exception of trade in bottling drinking water and retail sale of shoe covers), paragraphs 3 and this article do not apply to organizations and individual entrepreneurs who use an automatic payment device for settlements, as well as trade in excisable goods.

(see text in previous edition)

8.1. The effect of the provisions of paragraphs two, six and seven of paragraph 2 of this article does not apply to organizations and individual entrepreneurs making payments for goods that are subject to marking with identification means in accordance with the legislation of the Russian Federation.

9. Cash registers shall not be used in non-cash settlements between organizations and (or) individual entrepreneurs, with the exception of settlements carried out by them using an electronic means of payment with its presentation.

(see text in previous edition)

10. Cash registers are not used by organizations exercising the powers of state authorities of the constituent entities of the Russian Federation and local governments to provide for a fee the right to use parking lots (parking spaces) located on public roads of regional (intermunicipal) and local significance, as well as parking lots (parking spaces) created on land plots owned by the constituent entities of the Russian Federation, owned by municipalities or state property for which is not delimited, when such organizations make payments for the provision of this right, subject to transfer in full in the context of each calculation for an account opened with a territorial body of the Federal Treasury within five working days from the date such organizations receive funds.

The state authority of the constituent entity of the Russian Federation shall bring to the attention of the authorized body information about the organizations specified in the first paragraph of this clause within five working days from the date of vesting such organizations with the powers specified in the first paragraph of this clause.

In the event of a change in information about the organizations specified in this paragraph, the state authority of the constituent entity of the Russian Federation, within five working days from the date of change in such information, brings the relevant changes to the attention of the authorized body.

11. When the insurer makes settlements with policyholders with the participation of insurance agents who are not organizations or individual entrepreneurs and act on behalf and at the expense of the insurer, as part of the insurance activities carried out in accordance with the Law of the Russian Federation of November 27, 1992 N 4015-1 "On the organization of insurance business in the Russian Federation", the insurer uses cash registers when this insurer receives funds from such an insurance agent with the direction of a cash receipt (form of strict reporting) in electronic form to the insured.

Associations of property owners (including associations of homeowners, horticultural and gardening non-profit partnerships), housing, housing and construction cooperatives and other specialized consumer cooperatives for providing services to their members within the framework of the statutory activities of these partnerships and cooperatives, as well as when accepting payment for housing premises and utilities;

educational organizations in the provision of services to the population in the field of education;

physical culture and sports organizations in the provision of services to the population in the field of physical culture and sports;

houses and palaces of culture, houses of folk art, clubs, centers of cultural development, ethno-cultural centers, centers of culture and leisure, houses of folklore, houses of crafts, leisure houses, cultural and leisure and cultural and sports centers in the provision of services to the population in the field of culture.

15. Municipal houses and palaces of culture, municipal houses of folk art, municipal clubs, municipal cultural development centers, municipal ethno-cultural centers, municipal cultural and leisure centers, municipal houses of folklore, municipal houses of crafts, municipal leisure houses, municipal cultural and leisure and cultural sports centers, municipal museums (with the exception of the said municipal cultural institutions located in cities, district centers (except for the administrative centers of municipal districts, which are the only settlement of the municipal district), urban-type settlements) have the right not to use cash registers when making payments for rendered they provide services to the population in the field of culture, the list of which is approved by the Government of the Russian Federation.

Article 1

Include in the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2003, N 21, art. 1957; 2009, N 23, item 2776; N 29, item 3599; 2010, N 31, item 4161; 2011, N 27, item 3873; 2012, N 26, item 3447; 2013, N 19, item 2316; N 27, item 3477; N 48, item 6165; 2014, N 19, item 2316; 2015, N 10, item 1421) the following changes:

1) in the name the words "payment cards" shall be replaced by the words "electronic means of payment";

2) article 1 shall be stated in the following wording:

"Article 1. Legislation of the Russian Federation on the use of cash registers

1. The legislation of the Russian Federation on the use of cash register equipment consists of this Federal Law and the regulatory legal acts adopted in accordance with it.

2. This Federal Law defines the rules for the use of cash registers when making settlements on the territory of the Russian Federation in order to ensure the interests of citizens and organizations, protect the rights of consumers, as well as ensure the established procedure for making settlements, the completeness of accounting for revenue in organizations and individual entrepreneurs. ;

3) add Article 1 1 with the following content:

"Article 1 1 . Basic concepts used in this Federal Law

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

automated system for strict reporting forms - cash register equipment used for the formation of strict reporting forms in electronic form, as well as their printing on paper;

automatic settlement device - a device for making settlements with the buyer (client) in automatic mode using cash registers without the participation of an authorized person of an organization or an individual entrepreneur;

fiscal data base - a set of fiscal data received from users to the operator of fiscal data, including in the form of fiscal documents subject to storage and protection from access by third parties;

strict reporting form - a primary accounting document equivalent to a cashier's check, generated in electronic form and (or) printed using an automated system for strict reporting forms at the time of settlement between the user and the client for the services rendered, containing information about the calculation, confirming the fact of its implementation and corresponding to the requirements of the legislation of the Russian Federation on the use of cash registers;

factory number - a unique number of an instance of a model of cash registers, a fiscal accumulator, a means for generating a fiscal attribute, a means for checking a fiscal attribute, an automatic device for settlements, assigned by the manufacturer;

manufacturer - an organization engaged in the production of cash registers and (or) fiscal drives, means of forming a fiscal sign, means of checking a fiscal sign;

office of cash registers - an information resource that is posted on the official website of the federal executive body authorized to control and supervise the use of cash registers (hereinafter referred to as the authorized body), in the information and telecommunication network "Internet" (hereinafter referred to as the network " Internet"), which is maintained by the authorized body in the manner prescribed by it and which is used by organizations, individual entrepreneurs and tax authorities to exercise their rights and obligations established by the legislation of the Russian Federation on the use of cash registers;

cash receipt - a primary accounting document generated in electronic form and (or) printed using cash registers at the time of settlement between the user and the buyer (client), containing information about the settlement, confirming the fact of its implementation and complying with the requirements of the legislation of the Russian Federation on the application cash register equipment;

fiscal attribute key - a key document designed to generate a fiscal attribute and created using a master key;

cash register equipment - electronic computers, other computer devices and their complexes that provide recording and storage of fiscal data in fiscal drives, generating fiscal documents, ensuring the transfer of fiscal documents to the tax authorities through a fiscal data operator and printing fiscal documents on paper in accordance with the rules established by the legislation of the Russian Federation on the use of cash registers;

master key - a key document designed to create a series of fiscal attribute keys, as well as to verify fiscal attributes generated using the fiscal attribute keys of this series;

model of cash register equipment (fiscal drive) - a type (type) of cash register equipment (fiscal drive) that meets the requirements of the legislation of the Russian Federation on the use of cash register equipment and has a unique name assigned by the manufacturer;

processing of fiscal data - any action (any operation) or a set of actions (operations) performed by the operator of fiscal data using the technical means of the operator of fiscal data in the formation and (or) use of the fiscal database, including receipt, verification of reliability, collection, recording, systematization , accumulation, storage in an uncorrectable form, extraction, use, transfer to the address of the tax authorities in the form of fiscal documents, provision of such data to the tax authorities and access to them;

fiscal data operator - an organization established in accordance with the legislation of the Russian Federation, located on the territory of the Russian Federation, which, in accordance with the legislation of the Russian Federation on the use of cash registers, has received permission to process fiscal data;

re-registration of cash registers - the introduction by the tax authority of changes in the information provided by the user when registering cash registers (with the exception of the taxpayer identification number and the factory number of cash registers) and entered into the register of cash registers and the registration card of cash registers equipment, and the provision of a new registration card for cash register equipment on paper or in the form of an electronic document signed with an enhanced qualified electronic signature, without assigning a new registration number to the cash register equipment by the tax authority;

user - an organization or an individual entrepreneur using cash registers when making payments;

settlements - acceptance or payment of funds using cash and (or) electronic means of payment for goods sold, work performed, services provided, acceptance of bets and payment of funds in the form of winnings when organizing and conducting gambling, as well as accepting cash funds when selling lottery tickets, electronic lottery tickets, accepting lottery bets and paying out funds in the form of winnings when organizing and conducting lotteries;

registration of cash registers - making by the tax authority an entry about a copy of the model of cash registers, its fiscal drive and about the user in the register of cash registers, assigning a registration number by the tax authority to cash registers and issuing a registration card to the user of cash registers indicating its registration number on paper or in an electronic document signed with an enhanced qualified electronic signature;

register of fiscal drives - a set of information about each manufactured copy of a model of a fiscal drive, which users have the right to use when using cash registers;

deregistration of cash registers - entry by the tax authority into the register of cash registers of information about the termination of the use of cash registers by the user and the issuance of a card to the user on the deregistration of cash registers;

means of verifying a fiscal attribute - a hardware-software encryption (cryptographic) means of protecting fiscal data that makes it possible to detect correction or falsification of fiscal data protected by a fiscal attribute as a result of their verification using a master key;

means of generating a fiscal attribute - a hardware-software encryption (cryptographic) means of protecting fiscal data, which provides the possibility of generating a fiscal attribute;

technical means of the operator of fiscal data - hardware, software and firmware used by the operator of fiscal data in the processing of fiscal data, including the means of generating a fiscal attribute and means of checking a fiscal attribute;

fiscal data - information about settlements, including information about an organization or an individual entrepreneur making payments, about cash registers used in making settlements, and other information generated by cash registers or a fiscal data operator;

fiscal document - fiscal data submitted according to established formats in the form of a cashier's check, a strict reporting form and (or) other document provided for by the legislation of the Russian Federation on the use of cash registers, on paper and (or) in electronic form, including protected by a fiscal sign;

fiscal drive - a hardware-software encryption (cryptographic) means of protecting fiscal data in a sealed case, containing keys of a fiscal attribute, providing the possibility of generating fiscal signs, recording fiscal data in an uncorrectable form (with fiscal signs), their non-volatile long-term storage, checking fiscal signs, decryption and authentication of fiscal documents confirming the receipt by the operator of fiscal data of fiscal documents transmitted by cash registers, sent to the cash registers by the operator of fiscal data (hereinafter referred to as confirmation of the operator), as well as providing the possibility of encrypting fiscal documents in order to ensure the confidentiality of information, transferred to the operator of fiscal data;

fiscal attribute - reliable information generated using a fiscal drive and a key of a fiscal attribute or using means of generating a fiscal attribute and a master key as a result of cryptographic transformation of fiscal data, the presence of which makes it possible to detect adjustments or falsification of these fiscal data when they are verified using a fiscal drive and (or) means of checking the fiscal sign;

fiscal attribute of a document - a fiscal attribute generated using a fiscal accumulator to verify the reliability of fiscal data protected by a fiscal attribute, using the fiscal attribute verification tools used by the authorized body;

fiscal attribute of an operator - a fiscal attribute formed using the means of generating a fiscal attribute of a fiscal data operator to verify the reliability of fiscal data protected by a fiscal attribute, using the means of checking a fiscal attribute used by an authorized body;

fiscal sign of confirmation - a fiscal sign generated using the means of generating a fiscal sign of a fiscal data operator to verify the reliability of fiscal data protected by a fiscal sign using a fiscal drive;

fiscal attribute of the message - a fiscal attribute generated using a fiscal drive to verify the validity of fiscal data protected by a fiscal attribute, using the means of checking the fiscal attribute of the operator of fiscal data;

expert - an individual who is an employee of an expert organization and has received additional professional education in the field of assessing the compliance of cash register equipment and technical means of a fiscal data operator with the requirements of the legislation of the Russian Federation on the use of cash register equipment;

expert organization - an organization that independently performs the functions of organizing and conducting an examination of models of cash registers and technical means of a fiscal data operator (applicant for permission to process fiscal data) and included in the register of expert organizations that meet the requirements of the legislation of the Russian Federation on the use of cash registers .";

4) supplement Article 1 2 with the following content:

"Article 12. Scope and rules for the use of cash registers

1. 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 cases established by this Federal Law.

2. When making a settlement, the user is obliged to issue a cash receipt or a strict reporting form on paper and (or) if the buyer (client) provides the user with a subscriber number or email address before the calculation, send a cash receipt or a strict reporting form in electronic form to the buyer ( client) to the provided subscriber number or e-mail address (if there is a technical possibility to transfer information to the buyer (client) in electronic form to the e-mail address).

In the case specified in paragraph 7 of Article 2 of this Federal Law, the user is obliged to issue to the buyer (client) a cash receipt or a strict accountability form on paper without sending it to the buyer (client) in electronic form.

3. The user, in order to fulfill the obligation specified in paragraph 2 of this article, has the right to send to the buyer (client) to the subscriber number or e-mail address (if there is a technical possibility to transfer 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 settlement, fiscal sign of the document), and information about the address of the information resource, which is posted on the Internet and by which such a cash receipt or such a form of strict accountability can be received free of charge by the buyer (client).

4. A cash receipt or a strict accountability form received by the buyer (client) in electronic form and printed by him on paper is equated to a cashier's receipt or a strict accountability form printed by cash registers on paper, provided that the information specified in such a cash receipt or such a strict accountability form are identical to the cash voucher or a strict accountability form sent to the buyer (client) in electronic form.

5. Users when making settlements using electronic means of payment, which exclude the possibility of direct interaction of the buyer (client) with the user or an authorized person, and the use of devices connected to the Internet and providing the possibility of remote interaction of the buyer (client) with the user or authorized person by their person when making these settlements (hereinafter referred to as settlements using electronic means of payment on the Internet), are obliged to ensure the transfer to the buyer (client) of a cash receipt or a strict reporting form in electronic form to the subscriber number or e-mail address specified by the buyer (client) ) before making calculations. At the same time, a cash receipt or a strict reporting form on paper is not printed by the user.

6. Users are obliged to ensure the transfer at the time of calculation of all fiscal data in the form of fiscal documents generated using cash registers to the tax authorities through a fiscal data operator, taking into account the provisions of paragraph three of this paragraph, except for the case specified in paragraph 7 of Article 2 of this federal law.

All fiscal documents received by the fiscal data operator are recorded and stored by the fiscal data operator in an uncorrected form in the fiscal data base.

When transferring fiscal documents in electronic form, the details of a cash receipt or a strict reporting form, established by paragraphs five, six, sixteen, eighteen of clause 1 of Article 4 7 of this Federal Law, as well as information about the serial number of an automatic device for settlements when provided that such data was transferred to the fiscal data operator earlier as part of a registration report or a report on changes in registration parameters.

7. Users who have entered into an agreement with a fiscal data operator, whose permission to process fiscal data was subsequently revoked, from the date of termination of such permission until the conclusion of an agreement with a new fiscal data operator, have the right to use cash registers without transferring fiscal documents to the tax authorities in electronic form through the operator of fiscal data, but not more than within 20 calendar days. At the same time, cash registers cannot be used in a mode that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through the operator of fiscal data, and when concluding an agreement with a new operator of fiscal data, users are required to transfer to the tax authorities in electronic form through the operator of fiscal data. data all fiscal documents that have not been transferred.

8. In the event that additional requirements are established for cash registers and (or) a fiscal drive, cash registers and a fiscal drive included in the register of cash registers and the register of fiscal drives may be used by users and are not subject to exclusion from the register of cash registers. equipment and the register of fiscal drives due to their non-compliance with the adopted regulatory legal acts within one year from the date of entry into force of the regulatory legal act. If, within one year, cash registers and fiscal drives are not brought into line with the newly adopted regulatory legal acts, such cash registers and such fiscal drives are subject to exclusion, respectively, from the register of cash registers and the register of fiscal drives.

9. The federal executive body that carries out the functions of developing state policy and legal regulation in the field of use of cash registers is determined by the Government of the Russian Federation.";

5) Article 2 shall be stated in the following wording:

"Article 2. Features of the use of cash registers

1. Cash registers are not used by credit institutions in automatic settlement devices owned or used by them and which enable operations to issue and (or) receive cash, including using electronic means of payment, and transfer instructions to credit institutions on the transfer of funds.

Credit institutions are obliged to maintain a list of automatic settlement devices specified in the first paragraph of this clause, the procedure for sending to the authorized body and the form of which are established by the Bank of Russia in agreement with the authorized body.

sale of newspapers and magazines, as well as related products in newspaper and magazine kiosks, provided that the share of the sale of newspapers and magazines in their turnover is at least 50 percent of the turnover 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;

sale by a driver or a conductor in the passenger compartment of a vehicle of travel documents (tickets) and coupons for travel in public transport;

providing meals to students and employees of educational organizations implementing basic general education programs during training sessions;

trade in retail 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 ensuring the display and safety of goods at trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when selling non-food products, except for trading in non-food products, which are defined in the list approved by the Government of the Russian Federation;

hauling trade in food and non-food products (with the exception of technically complex goods and food products that require certain storage and sale conditions) in passenger cars of trains, from handcarts, bicycles, baskets, trays (including frames protected from atmospheric precipitation, covered with a polymer film , canvas, tarpaulin);

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

trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables, including potatoes, fruits and gourds;

acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;

repair and coloring of footwear;

production and repair of metal haberdashery and keys;

supervision and care of children, the sick, the elderly and the disabled;

realization by the manufacturer of products of national art crafts;

plowing gardens and sawing firewood;

porter services at railway stations, bus stations, air terminals, airports, sea and river ports;

renting (renting) of residential premises belonging to this individual entrepreneur on the right of ownership by an individual entrepreneur.

3. Organizations and individual entrepreneurs making settlements in remote or hard-to-reach areas (with the exception of cities, district centers, urban-type settlements) specified in the list of remote or hard-to-reach areas approved by the state authority of a constituent entity of the Russian Federation have the right not to use cash registers subject to the issuance to the buyer (client) at his request of a document confirming the fact of the settlement between the organization or individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details established by paragraphs four to twelve of paragraph 1 of Article 4 7 of this Federal Law , and signed by the person who issued this document.

4. The Government of the Russian Federation shall establish the procedure for issuing and accounting for the documents referred to in paragraph 3 of this article.

7. In areas remote from communication networks, determined in accordance with the criteria established by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of communications, and indicated in the list of areas remote from communication networks, approved by a public authority of a constituent entity of the Russian Federation, users can use cash registers in a mode that does not provide for the mandatory transfer of fiscal documents to tax authorities in electronic form through a fiscal data operator.

8. The provisions of paragraphs 2, 3 and 5 of this article do not apply to organizations and individual entrepreneurs who use an automatic settlement device for settlements, as well as trade in excisable goods.

9. Cash registers are not used when making settlements using an electronic means of payment without presenting it between organizations and (or) individual entrepreneurs. ";

6) Article 3 shall be stated in the following wording:

"Article 3. The procedure for maintaining the register of cash registers and the register of fiscal drives

1. The authorized body maintains the register of cash registers and the register of fiscal drives.

2. To include cash register equipment in the register of cash register equipment, its manufacturer shall submit to the authorized body on paper or in the form of an electronic document a statement on the compliance of the model of cash register equipment with the requirements of the legislation of the Russian Federation on the use of cash register equipment (hereinafter referred to as the statement on compliance with the model of cash registers), which contains, among other things, 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;

information on the possibility of using cash registers only in automatic settlement devices (if 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;

the date of issue and the 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.

Copies of conclusions and extracts from the conclusions, the details of which are indicated in the statement of compliance with the cash register model, as well as other documents confirming the information specified in the declaration of conformity of the cash register model, are attached to the statement of compliance with the cash register model.

The authorized body has the right to establish a list of additional information that must be indicated in the statement of compliance with the model of cash registers.

3. To include a fiscal accumulator in the register of fiscal accumulators, its manufacturer shall submit to the authorized body on paper or in the form of an electronic document a statement on the compliance of the fiscal accumulator model with the requirements of the legislation of the Russian Federation on the use of cash registers (hereinafter referred to as the declaration of compliance of the fiscal accumulator model) , which contains the following information:

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

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

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;

the validity period of the fiscal attribute keys contained in the fiscal accumulator.

Copies of a document on compliance of the fiscal drive model with the established requirements for encryption (cryptographic) means of protecting fiscal data and extracts from the conclusions, as well as other documents that confirm the information contained in this application and the details of which are specified in this statement.

The authorized body has the right to establish a list of additional information that must be indicated in the declaration of compliance with the fiscal accumulator model.

4. The information contained in the statement of compliance with the model of cash register equipment and the statement of compliance with the model of the fiscal drive may be submitted to the authorized body in the form of an electronic document signed with an enhanced qualified electronic signature through the office of cash register equipment. The date of submission of these applications in electronic form is the date of placement of such information in the office of cash registers.

The application form for compliance with the model of cash registers and the application form for compliance with the fiscal accumulator model, as well as the procedure for filling out the forms of the specified documents and the procedure for sending and receiving the specified documents on paper are approved by the authorized body.

5. The authorized body refuses to include cash registers in the register of cash registers and (or) to include a fiscal drive in the register of fiscal drives if the manufacturer provides false information or incomplete information.

6. After the manufacturer submits to the authorized body a statement of compliance with the model of cash register equipment and (or) a statement of compliance with the model of the fiscal drive and if the authorized body includes information about the model of cash register equipment in the register of cash register equipment and (or) information on the model of the fiscal drive to the register of fiscal drives or the absence within 30 calendar days of the decision of the authorized body to refuse to include information about the model of cash register equipment in the register of cash registers and (or) information about the model of the fiscal drive to the register of fiscal drives, the manufacturer submits to the authorized body in electronic form, a notification of manufactured copies of the model of cash registers and (or) a model of a fiscal drive, which contains information about the model, serial number and date of manufacture of the corresponding copy. The specified information is submitted to the authorized body in the form of an electronic document signed with an enhanced qualified electronic signature of the manufacturer through the cash register cabinet. The date of submission of the notification in electronic form is the date of placement of the specified information in the office of cash registers.

7. The information specified in paragraph 6 of this article shall be submitted to the authorized body before the date of transfer of a copy of the cash register equipment model and (or) the fiscal drive model to the user or another person for their subsequent sale to the user.

8. Unless otherwise provided by this article, information about manufactured copies of a model of cash register equipment or a model of a fiscal drive shall be excluded from the register of cash register equipment or the register of fiscal drives on the basis of:

statements by the manufacturer of a copy of the model of cash registers and (or) a model of a fiscal drive, provided that the specified copy of the model of cash registers or a copy of the model of a fiscal drive is not registered by the user in the tax authority;

non-compliance of a copy of the model of cash registers and (or) a copy of the model of the fiscal accumulator with the requirements of the legislation of the Russian Federation on the use of cash registers identified by the authorized body.

9. The information contained in the application for the exclusion of cash registers from the register of cash registers or the application for the exclusion of a fiscal accumulator from the register of fiscal accumulators shall be submitted to the authorized body in the form of an electronic document signed with an enhanced qualified electronic signature through the office of the cash register technology. The date of submission of the relevant application in electronic form is the date of placement of the specified information in the office of cash registers.

Information about the manufactured copy of the fiscal accumulator model is excluded by the authorized body from the register of fiscal accumulators without a statement from the manufacturer of the fiscal accumulator model after the expiration of the fiscal attribute keys contained in the fiscal accumulator.

The register of cash registers and the register of fiscal drives are subject to placement on the official website of the authorized body on the Internet.

The authorized body has the right to establish additional requirements for the procedure for the formation and maintenance of the register of cash registers and (or) the register of fiscal drives, including the composition of information entered into these registers. ";

7) add Article 3 1 with the following content:

"Article 3 1. Examination of models of cash registers and technical means of the operator of fiscal data (applicant for permission to process fiscal data). Requirements for expert organizations

1. Examination of models of cash registers and technical means of the operator of fiscal data (applicant for permission to process fiscal data) is carried out by an expert organization in accordance with the legislation of the Russian Federation on the use of cash registers.

2. Information about organizations that meet the requirements established by this article shall be entered in the register of expert organizations.

3. To be included in the register of expert organizations, the organization sends to the authorized body an application for inclusion in the register of expert organizations, which must contain the following information:

surname, name, patronymic (if any) of experts, total number of employees (taking into account the requirements of paragraph two of clause 6 of this article);

names and details of documents confirming the organization's compliance with the requirements established by paragraphs two and three of clause 6 of this article.

The application for inclusion in the register of expert organizations shall be accompanied by documents confirming the organization's compliance with the requirements specified in paragraphs two and three of paragraph 6 of this article.

4. The information specified in the application for inclusion in the register of expert organizations is submitted to the authorized body in the form of an electronic document signed with an enhanced qualified electronic signature through the cash register cabinet. The date of filing an application in electronic form is the date of placement of the specified information in the office of cash registers.

5. The authorized body, when considering an application for inclusion in the register of expert organizations, within 30 calendar days, checks the applicant for compliance with the requirements of the legislation of the Russian Federation on the use of cash registers and refuses to include the applicant in the register of expert organizations if false information is found in the specified application or incomplete information, as well as in case of non-compliance with the requirements of the legislation of the Russian Federation on the use of cash registers.

6. Expert organizations must comply with the following requirements and perform the following duties:

have the number of experts who are employees of the expert organization on the basis of employment contracts, in the amount of at least two;

have net assets of at least RUB 10 million;

ensure the confidentiality of information obtained in the course of the examination, and use this information only for the purposes for which it is provided;

based on the results of the examination of models of cash registers and technical means of the fiscal data operator (applicant for permission to process fiscal data), issue an opinion on the compliance or non-compliance of models of cash registers or technical means of the operator of fiscal data (applicant for permission to process fiscal data) with the requirements of the law the Russian Federation on the use of cash registers;

when issuing a conclusion on the compliance or non-compliance of cash register equipment or technical means of the operator of fiscal data (the applicant for permission to process fiscal data) with the requirements of the legislation of the Russian Federation on the use of cash register equipment, provide the information contained in it within one working day from the date of issuance of the said conclusion to the authorized body in the form of an electronic document signed with an enhanced qualified electronic signature through the cash register cabinet. The date of submission of information in electronic form contained in the conclusion is the date of placement of the specified information in the office of cash registers.

7. An expert organization is excluded from the register of expert organizations in the following cases:

filing an application to terminate its activities of an expert organization;

non-compliance of the expert organization with the requirements of the legislation of the Russian Federation on the use of cash registers;

issuance of a false expert opinion.

8. The register of expert organizations is posted on the official website of the authorized body on the Internet.

9. An expert organization is included in the register of expert organizations for a period of two years. An expert organization has the right not earlier than 30 days before the expiration of the period established by this paragraph to apply for an extension of the period of being in the register of expert organizations in the manner prescribed for the inclusion of an expert organization in the register of expert organizations.

10. An expert organization is not entitled to conduct an examination of models of cash registers and (or) technical means of a fiscal data operator (an applicant for permission to process fiscal data) produced by this expert organization, as well as an examination of models of cash registers and (or) technical means operator of fiscal data (applicant for permission to process fiscal data) with the participation in this examination of experts who participated in the development and production of these models of cash registers and (or) technical means of the operator of fiscal data (applicant for permission to process fiscal data).

11. Examination of models of cash registers and (or) technical means of the operator of fiscal data (applicant for permission to process fiscal data) for compliance with the requirements of the legislation of the Russian Federation on the use of cash registers is carried out by an expert organization within a period of no more than two months from the date of submission of documents to conduct an examination with the participation of at least two experts, including checking the possibility of interaction of the cash register model with the technical means of all fiscal data operators and with all models of fiscal drives included in the register of fiscal drives, as well as the interaction of the technical means of the fiscal data operator (permit applicant for the processing of fiscal data) with all models of cash registers included in the register of cash registers, and all models of fiscal drives included in the register of fiscal drives, at the time of the examination. The examination is carried out on the basis of the methodology approved by the authorized body for the examination of models of cash registers and technical means of the operator of fiscal data (applicant for permission to process fiscal data).

Such a methodology is obligatory for use by expert organizations and experts when conducting an examination of models of cash registers and technical means of a fiscal data operator (applicant for permission to process fiscal data).

12. An expert opinion issued by an expert organization must contain the following mandatory information:

full name of the expert organization;

identification number of the taxpayer of the expert organization;

full name and identification number of the taxpayer of the manufacturer of models of cash registers or the operator of fiscal data (applicant for permission to process fiscal data);

the name of the model of cash register equipment or the name of the technical means of the operator of fiscal data (applicant for permission to process fiscal data), which have passed the examination;

the address (addresses) of the location of the technical means of the operator of fiscal data (applicant for permission to process fiscal data), allowing the processing of fiscal data;

conclusion on the conformity or non-compliance of the models of cash registers or technical means of the operator of fiscal data (applicant for permission to process fiscal data) that have passed the examination with the requirements of the legislation of the Russian Federation on the use of cash registers, including the availability of documents issued by the federal executive authority in the field of security security of extracts from the positive conclusions of the examination of the results of assessing the impact of the model of cash registers on fiscal drives included in the register of fiscal drives, or assessing the impact of the technical means of the operator of fiscal data (applicant for permission to process fiscal data) on the means of generating a fiscal attribute and means of checking the fiscal attribute , used by the operator of fiscal data (applicant for permission to process fiscal data);

date of issue of the expert opinion.";

8) Article 4 shall be stated in the following wording:

"Article 4. Requirements for cash registers

1. Cash register equipment must meet the following requirements:

have a body;

have a serial number printed on the case;

have a real-time clock inside the case, as well as a device for printing fiscal documents. At the same time, in cash registers used as part of an automatic device for settlements, a device for printing fiscal documents may be located outside the case of cash registers within the body of an automatic device for settlements, and when making payments using electronic means of payment on the Internet "a device for printing fiscal documents may be absent or located outside the case of cash registers within the body of an automatic device for settlements;

check the control number of the registration number of the cash register, which ensures the correctness of the user entering the registration number into the cash register;

ensure at the time of calculation the receipt of information on the amount of the calculation from the device specified in the second paragraph of clause 1 of Article 2 of this Federal Law;

ensure the possibility of installing a fiscal drive inside the case and, when using cash registers, contain a fiscal drive inside the case;

transfer fiscal data to a fiscal drive installed inside the case;

ensure the formation of fiscal documents in electronic form;

exclude the possibility of generating (printing) a cash receipt (strict reporting form), a correction cash receipt (strict reporting form of correction) containing information on more than one sign of calculation;

ensure the possibility of transferring fiscal documents generated using any fiscal drive included in the register of fiscal drives to any operator of fiscal data immediately after the fiscal data is written to the fiscal drive, including the possibility of such transfer in encrypted form, as well as the possibility of re-transfer of untransmitted fiscal documents (for which operator confirmation was not received);

ensure the printing of fiscal documents, except for the case of settlements using electronic means of payment on the Internet;

provide the ability to print on a cash receipt (form of strict accountability) a two-dimensional bar code (QR code no less than 20 x 20 mm in size), containing in coded form the details of checking a cash receipt or a form of strict accountability (date and time of the calculation, serial number of the fiscal document , settlement sign, settlement amount, serial number of the fiscal accumulator, fiscal sign of the document) in a separate dedicated area of a cash receipt or a strict reporting form;

accept from the technical means of the operator of fiscal data the confirmation of the operator, including in encrypted form;

inform the user about the lack of confirmation of the operator of the transferred fiscal document to the tax authorities in electronic form through the operator of fiscal data, as well as about malfunctions in the operation of cash registers;

provide for the inspector of the tax authority the ability to print the fiscal document "report on the current state of settlements" at any time (with the exception of cash registers used in the implementation of settlements using electronic means of payment on the Internet, in which the device for printing fiscal documents missing);

provide the ability to search for any fiscal document recorded in a fiscal drive installed inside the case of cash registers, by its number and its printing on paper (with the exception of cash registers used in settlements using electronic means of payment on the Internet ", in which there is no device for printing fiscal documents) and (or) transmission in electronic form;

execute the information exchange protocols specified in paragraph 6 of Article 4 3 of this Federal Law.

2. Cash register equipment used as part of an automatic settlement device shall be installed inside the case of each automatic settlement device containing inside this case equipment for making settlements using cash and (or) electronic means of payment.

3. The Government of the Russian Federation has the right to establish additional technical requirements for cash registers. ";

9) supplement Article 4 1 with the following content:

"Article 4 1 . Fiscal storage requirements

1. The fiscal accumulator must meet the following requirements:

ensure counteraction to threats to the security of information (fiscal data);

be able to encrypt fiscal documents transmitted to the fiscal data operator in electronic form, and decrypt the operator's confirmation received from the fiscal data operator;

ensure the formation of the fiscal attribute of documents, having a length of no more than 10 digits, using the key of the fiscal attribute of documents (hereinafter - the key of documents), as well as the formation of the fiscal attribute of messages and verification of the fiscal attribute of confirmation using the key of the fiscal attribute of messages (hereinafter - the message key);

provide authentication and validation of operator confirmations protected by a fiscal sign of confirmation;

ensure a one-time entry in its memory of the registration number of cash registers and the identification number of the user's taxpayer;

ensure multiple recording in its memory of information about fiscal data operators and other information entered into cash registers when generating a registration report;

generate a fiscal attribute for each fiscal document;

exclude the possibility of generating a fiscal attribute for fiscal documents with a shift duration of more than 24 hours, with the exception of the shift closing report;

execute the information exchange protocols specified in paragraph 6 of Article 4 3 of this Federal Law;

provide an uncorrectable record in its memory of the established list of fiscal data and non-volatile storage of these fiscal data within the established time limits;

provide the possibility of generating fiscal documents for any cash register equipment entered in the register of cash register equipment, including in encrypted form, for subsequent transfer to any fiscal data operator;

have a case sealed by its manufacturer and the serial number of the fiscal drive printed on the case;

ensure the possibility of receiving from any cash register equipment included in the register of cash registers, fiscal data and fiscal documents, including operator confirmations received from any operator of fiscal data, including in encrypted form, their decryption, verification of the reliability of the fiscal sign, as well as transferring fiscal data and fiscal documents to cash registers;

have a non-volatile timer;

until the formation of a registration report or a report on a change in registration parameters in connection with the replacement of a fiscal accumulator, have a zero reading of the fiscal documents counter, the counter of cashier's checks (strict reporting forms) and the shift counter;

to fix in the counter of fiscal documents the number of fiscal documents and in the counter of shifts the number of reports on the opening of the shift, for which the fiscal accumulator has generated a fiscal sign;

generate summary information about the amounts of settlements indicated in cash receipts (strict reporting forms) and correction cash receipts (strict reporting forms of correction) for generated reports on the closing of a shift, a report on the closing of a fiscal accumulator and reports on the current state of settlements;

start the formation of a fiscal attribute of each fiscal document by increasing the reading of the fiscal documents counter by one unit;

exclude the possibility of generating a fiscal attribute for a cash receipt or a strict accountability form if the time interval between the formation of a fiscal attribute for the shift opening report and the first cash receipt or the first strict accountability form in this shift or the time interval between the formation of a fiscal attribute for two cashier's checks or two forms of strict reporting in a row, determined on the basis of information about the moments of the formation of these fiscal documents, transferred by cash registers to the fiscal accumulator, differs by more than five minutes from this period of time, determined by the indications of the fiscal accumulator timer;

exclude the possibility of generating a fiscal attribute for fiscal documents after the expiration of the fiscal attribute key and in the event that after 30 calendar days from the moment the fiscal attribute is generated for a fiscal document, an operator’s confirmation for this fiscal document is not received (except for the case of using cash registers in a mode that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through a fiscal data operator);

in case of impossibility of forming a fiscal attribute and (or) its verification, transmit to the cash register equipment information about the impossibility of forming a fiscal attribute and (or) its verification;

have a document key and a message key of at least 256 bits;

ensure the possibility of reading fiscal data recorded in its memory and subject to storage for five years from the end of its operation, within the specified period.

2. The Government of the Russian Federation has the right to establish additional technical requirements for the fiscal accumulator.

3. For each copy of the fiscal drive, the manufacturer of the fiscal drive issues a passport of the fiscal drive, which contains information about the model name, serial number, the manufacturer of the fiscal drive, the validity period of the keys of the fiscal attribute, the names of the means of generating the fiscal attribute that form such fiscal signs of confirmation, the reliability of which can be checked by the fiscal accumulator, the names of the means of checking the fiscal attribute, which can verify the validity of the fiscal attribute of the message generated by the fiscal accumulator, as well as confirming the compliance of the fiscal accumulator with the established requirements for encryption (cryptographic) means of protecting fiscal data.

4. The fiscal accumulator ensures storage in an uncorrected form within 30 calendar days, unless otherwise provided by this paragraph, the details of the following fiscal documents:

registration report;

report on changes in registration parameters;

shift opening report;

cash receipt (form of strict reporting);

correction cash receipt (form of strict reporting of correction);

shift closing report;

report on the closing of the fiscal accumulator;

report on the current state of settlements;

operator confirmation.

The details of the registration report, the report on changing the registration parameters generated in connection with the replacement of the fiscal accumulator, and the report on the closing of the fiscal accumulator must be stored in the fiscal accumulator during the period of its operation and for five years from the date of expiration of its service life.

Formats of fiscal documents that are mandatory for use are approved by the authorized body and posted on its official website on the Internet.

The authorized body has the right to extend the terms of storage of the details of the fiscal documents specified in this paragraph.

5. The registration report, the report on changing the registration parameters, the report on the opening of the shift, the correction cash receipt (strict reporting form of the correction), the report on the closing of the shift, the report on the closing of the fiscal accumulator and the report on the current state of settlements must contain the following details: name, number, date and time of the fiscal document (when stored in the memory of the fiscal drive and when transferring fiscal data to the operator in electronic form, instead of the name of the fiscal document, the code of the document form is indicated), the name of the user and his taxpayer identification number, registration number of cash registers, serial number fiscal accumulator, place (address) of settlements, fiscal attribute of the document and fiscal attribute of the message (except for the case of printing a fiscal document on paper).

At the same time, the fiscal documents specified in the first paragraph of this clause, with the exception of the shift opening report, in addition to the details specified in the first paragraph of this clause, must contain the following details: last name, first name, patronymic (if any) of the person authorized by the user to form fiscal document (except for the case of settlements using an automatic settlement device).

Shift opening report, correction cash receipt (strict correction reporting form), shift closing report and report on the current state of settlements can be stored in electronic form in the memory of the fiscal accumulator without the following details: user name and taxpayer identification number, control registration number cash register, serial number of the fiscal drive, place (address) of settlements.

The operator's confirmation must contain the following details: the name of the fiscal document (when stored in the memory of the fiscal drive and when the operator transmits fiscal data in electronic form, instead of the name of the fiscal document, the code of the form of the fiscal document is indicated), the taxpayer identification number of the operator of fiscal data, the fiscal sign of the operator, serial number the fiscal drive of the cash register equipment for which the operator's confirmation was generated, the number of the fiscal document to which the operator's confirmation relates, the date and time of receipt by the operator of the fiscal data of the fiscal document to which the operator's confirmation relates, the fiscal sign of the confirmation.

The operator's confirmation may be stored in electronic form in the memory of the fiscal drive without the following details: the taxpayer identification number of the operator of fiscal data, the factory number of the fiscal drive of the cash register equipment for which the operator's confirmation was generated, the fiscal sign of the confirmation.

The authorized body has the right to establish additional details of the fiscal documents specified in this paragraph.

6. The validity period of the fiscal attribute key, which is contained in the fiscal drive of cash registers, with the help of which fiscal documents are transferred to the tax authorities through the operator of fiscal data and which is used by users in the provision of services, as well as by users applying the simplified taxation system, the system taxation for agricultural producers, users who are taxpayers of a single tax on imputed income for certain types of activities, when carrying out types of entrepreneurial activities established by paragraph 2 of Article 346 26 of the Tax Code of the Russian Federation, users 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, is at least 36 months from the date of registration with the tax authorities of cash register equipment, in the fiscal drive of which the specified key of the fiscal attribute is used, except for the cases established by the second paragraph of this clause. The provisions of this paragraph do not apply to organizations and individual entrepreneurs trading in excisable goods.

The users specified in the first paragraph of this clause, with the seasonal (temporary) nature of the work or the simultaneous application of the taxation regimes specified in the first paragraph of this clause, and the general taxation system or the use of cash registers that do not transfer fiscal documents to the tax authorities through the operator fiscal data, as well as on other grounds established by the Government of the Russian Federation, is entitled to use a fiscal accumulator, the validity of the key of the fiscal attribute of which is at least 13 months.

7. Fiscal data operators, manufacturers of fiscal accumulators, means of generating and verifying a fiscal attribute are required to:

ensure the confidentiality of master keys and fiscal attribute keys;

do not use master keys and fiscal attribute keys after their expiration date (resource) and in case of violation of their confidentiality.

8. The federal executive body in the field of security:

has the right to establish additional requirements for master keys, fiscal attribute keys and other encryption (cryptographic) means of protecting fiscal data used in cash registers, as well as fiscal data operators, to confirm their compliance with the requirements for encryption (cryptographic) means of protecting fiscal data established in accordance with the legislation of the Russian Federation, to publish a list of such funds that meet the established requirements;

issues (provides) master keys to manufacturers of encryption (cryptographic) means of protecting fiscal data that meet the established requirements;

issues documents on compliance with the established requirements for encryption (cryptographic) means of protecting fiscal data, extracts from the conclusions of the examination of the results of assessing the impact of models of cash registers on the fiscal drive, and also technical means of the operator of fiscal data on the means of generating a fiscal attribute and the means of checking the fiscal attribute.

9. Destruction, deletion, blocking, modification (correction), depersonalization of fiscal data recorded in the fiscal drive and in the fiscal database is prohibited, except as provided by this Federal Law, as well as the development, production, storage, distribution, acquisition and use software, hardware and firmware for the destruction, deletion, blocking, modification (adjustment), depersonalization of fiscal data recorded in the fiscal drive and in the fiscal database, except as provided for by this Federal Law.

The operator of fiscal data may process fiscal data for statistical or other research purposes, subject to the obligatory depersonalization of such fiscal data.";

10) supplement Article 4 2 with the following content:

"Article 4 2 . The procedure for registration, re-registration and de-registration of cash registers

1. An application for registration (re-registration) of cash registers and (or) an application for deregistration of cash registers is submitted by an organization or an individual entrepreneur on paper to any territorial tax authority or through a cash register office. The date of filing an application in electronic form is the date of its placement in the office of cash registers.

2. The application for registration of cash registers must contain the following information:

address (when paying on the Internet - the address (s) of the user's website) and the place of installation (application) of cash registers;

name of the model of cash register equipment;

serial number of a copy of the model of cash registers;

name of the model of the fiscal drive;

number of the automatic settlement device (in the case of the use of cash registers as part of an automatic settlement device);

information on the use of registered cash registers in a regime that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through a fiscal data operator (if such a regime is applied);

information on the use of registered cash registers only when providing services (in the case of registering an automated system for strict reporting forms);

information on the use of registered cash registers only when making settlements using electronic means of payment on the Internet (in the case of registration of cash registers intended for use only when making such settlements);

information on the use of cash registers when carrying out the activities of a banking paying agent (subagent) and (or) a paying agent (subagent), when accepting bets and paying out funds in the form of winnings when carrying out activities for organizing and conducting gambling (in case of registration of a control - cash registers intended for use in the implementation of such activities).

The authorized body has the right to establish additional information, the indication of which is necessary in the application for registration of cash registers.

3. When registering cash register equipment, the user records in the fiscal drive received from the tax authority no later than the working day following the day of submission of the application for registration, the registration number of the cash register equipment, the full name of the user organization or the surname, name, patronymic (if its presence) of an individual entrepreneur - user, information about cash registers, including the fiscal drive, and other information necessary to generate a registration report, generates a registration report and submits to the tax authority the information contained in the generated registration report on paper, through the office of cash registers or through the operator of fiscal data no later than the business day following the day of receipt of the registration number from the tax authority. The date of submission of the report in electronic form is the date of its placement in the office of cash registers or its transfer to the operator of fiscal data.

The information provided by the user in the application for registration of cash register equipment is entered by the tax authority into the register and registration card of cash register equipment.

When registering cash registers, the tax authority authenticates the user and the fiscal drive used in cash registers, and checks the accuracy of the information entered and the generated fiscal attribute, on the basis of which the user is provided with a registration card for cash registers.

4. An application for re-registration of cash register equipment shall be submitted by the user to any tax authority no later than one business day following the day of the change in the information entered in the register and registration card of cash register equipment.

If an application is submitted for re-registration of cash registers in connection with the installation of a new fiscal drive in the cash register, along with such an application, a report is submitted on changing the registration parameters of cash registers in connection with the replacement of the fiscal drive, generated by cash registers when replacing fiscal accumulator subject to the provisions of paragraph 14 of this article.

The application for re-registration of cash registers must contain the information submitted during the registration of cash registers, which are subject to change.

When re-registering cash registers, the tax authority authenticates the user and the fiscal drive used in cash registers, and checks the accuracy of the information entered and the generated fiscal attribute, on the basis of which the user is provided with a new registration card of cash registers.

5. An application for deregistration of cash register equipment shall be submitted by a user to any territorial tax authority no later than one business day from the date of transfer of a copy of cash register equipment to another user, and in case of theft or loss - no later than one business day from the date of discovery fact of theft or loss.

6. The following information shall be indicated in the application for deregistration of cash register equipment:

full name of the user organization or last name, first name, patronymic (if any) of an individual entrepreneur - user;

the tax identification number of the user;

name of the model of cash register equipment;

factory number of a copy of the cash register registered with the tax authority;

information about cases of theft or loss of cash registers (if such facts exist).

7. The date of registration of cash register equipment, re-registration of cash register equipment, deregistration of cash register equipment shall be the date of formation by the tax authority, respectively, of the registration card for cash register equipment and the card on deregistration of cash register equipment issued (sent to ) within five working days from the date of submission of the relevant application.

8. In case of re-registration of cash registers in connection with the replacement of the fiscal drive or deregistration of cash registers, the user generates a report on closing the fiscal drive. The information contained in the generated report on the closing of the fiscal drive is transferred to the tax authority along with an application for re-registration of cash registers in connection with the replacement of the fiscal drive or an application for deregistration of cash registers, except for deregistration in case of loss or theft of such cash registers.

9. The card on deregistration of cash registers must contain the following mandatory information:

full name of the user organization or last name, first name, patronymic (if any) of an individual entrepreneur - user;

the tax identification number of the user;

name of the model of cash register equipment;

factory number of a copy of cash register equipment;

date of removal of cash register equipment from registration.

10. Information contained in the application for registration of cash registers, re-registration of cash registers or deregistration of cash registers, as well as information contained in the registration report, the report on changing the registration parameters and the report on closing the fiscal accumulator , can be transferred to the tax authorities in the form of an electronic document signed with an enhanced qualified electronic signature, through a cash register or through a fiscal data operator. The date of submission of the specified information in electronic form is the date of placement of this information in the office of cash registers or their transfer to the operator of fiscal data.

11. The registration card for cash registers and the card for deregistration of cash registers are sent by the tax authorities to the user in the form of an electronic document signed with an enhanced qualified electronic signature through the cash register cabinet or through a fiscal data operator. These cards are sent to the user within five working days from the date of completion of registration, re-registration or de-registration of cash registers.

12. Forms of applications for registration (re-registration) of cash registers and deregistration of cash registers, registration cards for cash registers and cards for deregistration of cash registers, as well as the procedure for filling out the forms of these documents and the procedure the direction and receipt of these documents on paper are approved by the authorized body.

A user who has received a registration card for cash registers or a card on deregistration of cash registers in the form of an electronic document is entitled to receive a corresponding card on paper from the tax authority.

13. Registration with the tax authorities of cash registers, information about which is not available in the register of cash registers, or cash registers with fiscal drives, information about which is not available in the register of fiscal drives, is not allowed.

14. When re-registering cash registers in connection with the replacement of a fiscal drive and deregistration of cash registers that were used in a mode that does not provide for the mandatory transfer of fiscal documents to tax authorities in electronic form through a fiscal data operator, users are required to read fiscal data of all fiscal documents contained in the fiscal drive, and submit these fiscal data to the tax authorities along with an application for re-registration of cash registers or for deregistration of cash registers on paper or through the cash register office. The date of submission of the report in electronic form is the date of its placement in the office of cash registers.

15. If a cash register is identified that does not comply with the requirements of the legislation of the Russian Federation on the use of cash registers, such cash registers are subject to deregistration by the tax authority unilaterally without the user's application to remove the cash registers from registration records, unless otherwise provided by this Federal Law. Re-registration of such cash register equipment with the tax authority is allowed in the manner prescribed by paragraphs 2 and 3 of this article, subject to the elimination of identified violations of the requirements for such cash register equipment.

16. After the expiration of the fiscal attribute key in the fiscal drive of the cash registers used, such cash registers are removed from the register by the tax authorities unilaterally without the user's application to remove such cash registers from the register. At the same time, within one month from the date of its deregistration, the user must submit to the tax authorities all fiscal data that is stored in the fiscal drive used in cash registers at the time of its deregistration.

17. The tax authorities shall refuse to register or re-register cash register equipment to the user if he submits inaccurate or incomplete information in the application for registration (re-registration) of cash register equipment.";

11) supplement Article 4 3 with the following content:

"Article 43. The procedure and conditions for the use of cash registers

1. Cash register equipment after its registration with the tax authority is used at the place of settlement with the buyer (client) at the time of settlement by the same person who makes settlements with the buyer (client), with the exception of settlements carried out by electronic means of payment in the network " Internet".

Cash register equipment intended for use only when making payments by electronic means of payment on the Internet, is used only for these calculations.

Automated systems for strict reporting forms are used only for settlements in the provision of services.

2. Before the start of settlements using cash registers, a shift opening report is generated, and at the end of settlements, a shift closing report is generated. At the same time, a cash receipt (strict reporting form) cannot be generated later than 24 hours from the moment the report on the opening of the shift was generated.

3. Immediately after its formation, the fiscal document is sent by cash registers to the technical means of the fiscal data operator, and if they check the reliability of the fiscal attribute of the message that protected this fiscal document, carried out immediately after its receipt, the technical means of the fiscal data operator form confirmation of the fiscal data operator, protect it with a fiscal confirmation sign and immediately send it to the cash register. If the confirmation of the fiscal data operator is not received, the cash register equipment resends to the technical means of the fiscal data operator the fiscal document for which the confirmation of the fiscal data operator was not received.

4. When adjusting the calculations that were made earlier, a correction cash receipt (form of strict reporting of correction) is generated after the generation of the report on the opening of the shift, but no later than the generation of the report on the closing of the shift.

5. When replacing the operator of fiscal data and making changes to other information entered into the cash register when generating a registration report or a report on changing the registration parameters, the user, using cash register equipment, generates a report on changing the registration parameters, and all generated fiscal documents for which confirmation of the fiscal data operator has not been received shall be transferred to the fiscal data operator, except for the case specified in paragraph 7 of Article 2 of this Federal Law.

6. Protocols of information exchange between the fiscal drive and cash registers, cash registers and the technical means of the operator of fiscal data, the technical means of the operator of fiscal data and the automated information system of the tax authorities, the technical means of control of the tax authorities and the fiscal drive, as well as the control cash registers are placed by the authorized body on its official website on the Internet. The specified protocols posted by the authorized body on its official website on the Internet are mandatory for execution in the fiscal drive, cash registers and technical means of the fiscal data operator.

7. The formation of a fiscal attribute and verification of its reliability, as well as the encryption of a fiscal document and its decryption must be carried out using an identical (symmetric) fiscal attribute key and a cryptographic transformation algorithm using such a fiscal attribute key (symmetric cryptographic algorithm).

The document key and the message key used in the fiscal accumulator must be unique for each fiscal accumulator.

8. Verification of the validity of fiscal data protected by the fiscal attribute of a document must be carried out using a tool for checking the fiscal attribute of a document containing a copy of the master key that was used in the manufacture of the document key contained in the fiscal accumulator (hereinafter referred to as the master key of the document).

The tool for checking the fiscal attribute of a document should allow, using the master key of the document, to generate a document key that is identical (symmetrical) to the key of the document contained in the fiscal accumulator, using which the fiscal attribute of the document was generated, verified by this tool for checking the fiscal attribute of the document.

9. Validation of the fiscal data protected by the fiscal attribute of the message generated by the fiscal accumulator must be carried out using the means of checking the fiscal attributes of the message containing a copy of the master key that was used in the manufacture of the message key contained in the fiscal accumulator (hereinafter referred to as the message master key). ).

The means of checking the fiscal attribute of the message should allow, using the master key of the message, to generate a message key that is identical (symmetrical) to the key of the message contained in the fiscal accumulator, using which the fiscal attribute of the message was generated, which is checked by this means of checking the fiscal attribute of the message.

10. The formation of the operator's fiscal attribute by the operator's fiscal attribute generation tool must be carried out using the operator's fiscal attribute key (hereinafter referred to as the operator's key), which must be generated by this fiscal attribute generation tool using a copy of the operator's fiscal attribute master key (hereinafter referred to as the operator's master key). ) contained in this means of forming a fiscal attribute.

11. Validation of the fiscal data in the operator's confirmation of fiscal data protected by the operator's fiscal attribute must be carried out using the operator's fiscal attribute verification tool, which contains the operator's master key, which allows generating the operator's key, which was used to generate this operator's fiscal attribute.

The formation of the confirmation fiscal attribute by the confirmation fiscal attribute generation tool must be carried out using the message key, which in turn must be generated by this fiscal attribute generation tool using a copy of the message master key contained in this fiscal attribute generation tool.

12. Validation of the fiscal data in the operator's confirmation, protected by the fiscal sign of the confirmation, is carried out using the fiscal accumulator and the message key.

13. The authorized body, in agreement with the federal executive body in the field of security, has the right to establish additional rules for the formation of fiscal signs, as well as verification of the reliability of fiscal documents.

14. The formation of fiscal documents in electronic form, their printing on paper and transfer to the tax authorities without fiscal signs are not allowed.";

12) supplement Article 4 4 with the following content:

"Article 44. Permission to process fiscal data

1. Permission for the processing of fiscal data is issued by the authorized body on the basis of the application of the applicant for permission to process fiscal data within one month from the date of submission of such an application. When considering the application of the applicant for permission to process fiscal data, the authorized body checks the applicant for permission to process fiscal data for compliance with the requirements of the legislation of the Russian Federation on the use of cash registers.

The period specified in the first paragraph of this paragraph may be extended by one month by decision of the head (deputy head) of the authorized body, if it is necessary to conduct an additional check of the applicant for permission to process fiscal data for compliance with the requirements of the legislation of the Russian Federation on the use of cash registers and (or) in if the applicant for permission to process fiscal data submits additional information before the expiration of the period for consideration of his application.

2. The application of the applicant for permission to process fiscal data must contain the following mandatory information:

full name of the organization;

taxpayer identification number;

date, number of issue of the expert opinion of the expert organization on the compliance of the technical means of the applicant for permission to process fiscal data with the requirements of the legislation of the Russian Federation on the use of cash registers and the information contained in such an opinion;

dates and numbers of documents on compliance with the established requirements of the means of generating a fiscal attribute and the means of verifying a fiscal attribute used by the applicant for permission to process fiscal data issued by the federal executive body in the field of security;

dates and numbers of extracts from the conclusions of the examination of the results of assessing the impact of the technical means of the applicant for permission to process fiscal data on the means of generating a fiscal attribute and the means of verifying a fiscal attribute used by the applicant for such permission, issued by the federal executive body in the field of security.

A copy of the expert opinion of the expert organization on the compliance of the technical means of the applicant for permission to process fiscal data with the requirements of the legislation of the Russian Federation on the use of cash registers is attached to the application.

3. The authorized body receives from the federal executive body in the field of security the information contained in the conclusion of the examination of the results of the assessment of the impact of the technical means of the applicant for permission to process fiscal data on the means of generating a fiscal attribute and the means of verifying a fiscal attribute, as well as documents on the compliance of the means of forming a fiscal sign and means of checking the fiscal sign to the established requirements.

The documents and information specified in the first paragraph of this paragraph may be submitted to the authorized body by the applicant for permission to process fiscal data. Failure to submit the specified documents and information by the applicant for permission to process fiscal data is not a basis for refusing to consider his application.

4. The information contained in the application of the applicant for permission to process fiscal data is submitted to the authorized body in the form of an electronic document signed with an enhanced qualified electronic signature through the cash register cabinet. The date of filing an application in electronic form is the date of placement of the specified information in the office of cash registers.

5. The authorized body refuses to issue a permit to the processing of fiscal data to the applicant for permission to process fiscal data if the applicant provides false information, incomplete information, and also if the applicant for permission to process fiscal data does not comply with the requirements of the legislation of the Russian Federation on the use of cash registers .

6. The permission to process fiscal data is sent by the authorized body to the operator of fiscal data specified in the permission, in the form of an electronic document signed with an enhanced qualified electronic signature, through the cash register cabinet. The operator of fiscal data has the right to obtain permission to process fiscal data on paper.

The permission to process fiscal data must contain the following mandatory information:

the full name of the fiscal data operator, the taxpayer identification number and the Internet site address of the fiscal data operator to which such permission has been issued;

date of issue of the permit.

7. If the information specified in the application of the applicant for permission to process fiscal data changes, such an operator of fiscal data is obliged to notify the authorized body of such a change within three working days.

In the notification of the operator of fiscal data about the change in the information specified in the application of the applicant for permission to process fiscal data, the information to which the changes are made must be indicated.

The information contained in the notification of the operator of fiscal data about the change in the information specified in the application of the applicant for permission to process fiscal data is submitted to the authorized body in the form of an electronic document signed with an enhanced qualified electronic signature through the cash register office. The date of submission of the notification in electronic form is the date of placement of the specified information in the office of cash registers.

8. The authorized body revokes the permission to process fiscal data in the event of:

identification of non-compliance of the operator of fiscal data with the requirements of the legislation of the Russian Federation on the use of cash registers based on the results of the implementation by the tax authorities of control and supervision over compliance with the legislation of the Russian Federation on the use of cash registers;

non-fulfilment two or more times within one year by the operator of fiscal data of the order of the tax authority to eliminate the identified violations of the legislation of the Russian Federation on the use of cash registers within the period established by this order;

filing an application to terminate, in accordance with the procedure established by federal laws, the activities of an organization that is an operator of fiscal data;

submission by the operator of fiscal data of an application for the annulment of permission to process fiscal data;

if the actions (inaction) of the operator of fiscal data have led to a violation of the confidentiality of any of the master keys used by him, or if the operator of fiscal data is brought to administrative responsibility two or more times within one year for violating the requirements of the legislation of the Russian Federation on the use of cash registers technology, or in the event that the tax authority reveals false information provided by the operator of fiscal data when submitting an application provided for in paragraph 1 of this article.

9. The information contained in the application for cancellation of the permission to process fiscal data is submitted to the authorized body in the form of an electronic document signed with an enhanced qualified electronic signature through the cash register cabinet. The date of filing an application in electronic form is the date of placement of the specified information in the office of cash registers.

10. If the permission to process fiscal data is canceled on the basis of the first paragraph of this paragraph, the organization has the right to apply for a new permission to process fiscal data not earlier than one year from the date of the decision to cancel.

11. The decision to cancel the permission to process fiscal data must contain the following mandatory information:

the full name and identification number of the taxpayer assigned to the operator of fiscal data in respect of which such a decision was made;

the date of the decision;

date of termination of the permission to process fiscal data;

the term for the destruction of the fiscal database and its backup copies.

12. The decision to cancel the permission to process fiscal data is sent by the authorized body within three working days from the date of the decision to the person specified in the decision in the form of an electronic document signed with an enhanced qualified electronic signature through the cash register cabinet.

13. Information on issued and canceled permits for the processing of fiscal data shall be posted on the official website of the authorized body on the Internet within three working days from the date of issuance, respectively, of the decision to cancel the permit for the processing of fiscal data.";

13) supplement Article 4 5 with the following content:

"Article 4 5. Requirements for an applicant for permission to process fiscal data, a fiscal data operator. Obligations of a fiscal data operator

1. The applicant for permission to process fiscal data and the operator of fiscal data must comply with the following requirements of the legislation of the Russian Federation on the use of cash registers:

have an expert opinion on the compliance of technical means that allow the processing of fiscal data with the requirements of the legislation of the Russian Federation on the use of cash registers;

have licenses to carry out activities for the provision of telematic communication services and activities for the technical protection of confidential information;

have real estate objects (buildings, structures, premises) located on the territory of the Russian Federation on the right of ownership or lease on the territory of the Russian Federation, in which technical means that process fiscal data are located, and on the right of ownership of the means of generating a fiscal attribute and checking the fiscal attribute.

2. The operator of fiscal data is obliged:

independently and on a permanent basis to process fiscal data in real time in the manner prescribed by the legislation of the Russian Federation on the use of cash registers;

carry out daily transmission to the tax authorities of fiscal data that is received from the user of cash registers and for which confirmation of acceptance by the tax authority, including each fiscal document, has not been received, no later than 24 hours from the receipt of such fiscal data, and also ensure in order, established by the authorized body, the tax authority access to fiscal data in real time and the provision of fiscal data at its request;

ensure the uninterrupted processing of fiscal data;

ensure the confidentiality of fiscal data. At the same time, the transfer of fiscal data to the tax authorities is not recognized as a violation of confidentiality;

provide user identification;

ensure the recording of fiscal data in an uncorrected form, including in the form of fiscal documents, as well as their storage for five years from the date of their recording;

ensure the protection of fiscal data and other information received by him from users of cash registers, buyers (clients) and tax authorities, in accordance with the Federal Law of July 27, 2006 N 149-FZ "On Information, Information Technologies and Information Protection" ;

exclude the possibility of modifying (correcting), depersonalizing, blocking, deleting and destroying fiscal data during their processing;

provide via the Internet, at the request of the buyer (client), the possibility of checking the fact of the use of cash registers by an organization or an individual entrepreneur when making settlements with the buyer (client) and providing this buyer (client) with a cash receipt or a strict reporting form in accordance with the established procedure calculation in electronic form, as well as the possibility of verifying their reliability;

to carry out, if it is provided for by the agreement between the fiscal data operator and the user, the transfer of a cash receipt or a strict reporting form in electronic form to the buyer (client) indicating the email address of the fiscal data operator as the sender's email address;

back up the fiscal data base and restore the fiscal data base from backup copies in case of their loss;

destroy fiscal data after five years from the date of their recording, unless a longer storage period is established by the contract for the processing of fiscal data;

have a website on the Internet, the electronic address of which includes a domain name owned by the fiscal data operator, and which contains reliable information about the name of the fiscal data operator, its location, email address and contact phone number of the fiscal data operator, available around the clock mode, as well as information on the permission of the operator of fiscal data to process fiscal data, a standard form of an agreement for the processing of fiscal data;

keep records of contracts for the processing of fiscal data, notify the authorized body of the conclusion of an agreement with the user for the processing of fiscal data or the termination of the said contract, as well as send a notification to the authorized body with updated information in accordance with Article 4 6 of this Federal Law within one working day respectively from the date of conclusion, termination of the specified agreement or changes in the information specified in the agreement;

send, immediately after receiving from the user a fiscal document that has not passed the verification of the fiscal attribute, a corresponding notification in the form of an electronic document to the tax authority.

3. The operator of fiscal data (applicant for permission to process fiscal data) cannot be an organization:

whose head or chief accountant has a criminal record for crimes in the field of economic activity or crimes against state power (with the exception of a person whose conviction has been canceled or removed) and in relation to whose person the fact of termination of the employment contract took place at the initiative of the employer on the basis provided for in paragraph 7 of the first part of Article 81 of the Labor Code of the Russian Federation, within two years preceding the day of filing with the authorized body an application for issuing a permit for the processing of fiscal data;

the head, a member of the collegial executive body of which is a person who was previously the head or a member of the collegial executive body of the operator of fiscal data during the period when this operator of fiscal data committed violations, for which his permission to process fiscal data was canceled on the basis of paragraph three of clause 8 of the article 4 4 of this Federal Law, if one year has not passed since the date of the decision to cancel such a permit;

whose permission to process fiscal data was canceled on the basis of paragraphs two and three of paragraph 8 of Article 4 4 of this Federal Law, if one year has not passed since the date of the decision to cancel such permission.

4. After a decision has been made to revoke the permission to process fiscal data, the operator of fiscal data must:

stop accepting fiscal documents and concluding new agreements with users from the date of receipt of the decision to cancel the permission to process fiscal data;

notify the users with whom he has concluded an agreement for the processing of fiscal data of the cancellation of the permission to process fiscal data no later than 24 hours from the date of receipt of the decision to cancel such permission by sending the user the relevant information as part of the "operator's message" variable contained in the operator's confirmation sent by the technical means of the fiscal data operator upon receipt from the cash register of a report on the opening of a shift and a report on the closing of a shift, as well as to the user's e-mail address specified when concluding the contract;

transfer unsubmitted fiscal documents to the tax authority by the deadline specified in the decision to annul the permission to process fiscal data;

after the transfer of all fiscal documents, destroy the fiscal data databases and their backup copies by the deadline specified in the decision to cancel the permission to process fiscal data by mechanically violating the integrity of the media, which does not allow reading or restoring fiscal data, or deleting from electronic media by methods and means guaranteed removal of residual information on the basis of an act on the destruction of fiscal data, drawn up by a commission formed by the operator of fiscal data;

inform in writing about the destruction of the fiscal data bases to the authorized body with an act on the destruction of the fiscal data bases.

5. Technical means of the operator of fiscal data:

carry out the processing of fiscal data in real time;

ensure the receipt from any cash register contained in the register of cash registers of fiscal documents generated using any fiscal drive included in the register of fiscal drives, including in encrypted form, their decryption and verification of the reliability of their fiscal sign using means for checking the fiscal attribute, processing fiscal data, as well as generating a fiscal attribute for fiscal documents transferred to cash registers, encrypting them using means for generating a fiscal attribute and transferring them in encrypted form to this cash register;

provide direction to the cash register equipment, with the help of which the transfer of fiscal data in electronic form of fiscal documents to the operator, confirmation of the operator, protected by a fiscal sign of confirmation and containing the established information about the receipt of the fiscal document, was carried out;

ensure the execution of the information exchange protocols specified in paragraph 6 of Article 4 3 of this Federal Law.

6. If the fiscal document received by the operator of fiscal data was encrypted, this document must be decrypted before checking the validity of the fiscal sign of the message. The confirmation of the operator of fiscal data in the case specified in this paragraph, after its formation and before it is sent to the cash register, must be encrypted.

7. The authorized body has the right to establish additional requirements for the procedure for the formation and processing of fiscal data.

8. The operator of fiscal data, in cases where the tax authorities carry out control and supervision provided for in Article 7 of this Federal Law, is obliged to provide, including in electronic form, information and (or) documents to the tax authorities at their request within three working days from the date of receiving a request.

The list of the requested information and (or) documents specified in the first paragraph of this clause, the procedure, forms and format for their provision are determined by the authorized body.";

14) supplement Article 4 6 with the following content:

"Article 46. Agreement for the processing of fiscal data

1. An agreement for the processing of fiscal data is concluded between the operator of fiscal data and the user, except for the case provided for by paragraph 7 of Article 2 of this Federal Law.

2. The contract for the processing of fiscal data is public and must contain the following mandatory conditions:

the amount, conditions and procedure for payment for services provided by the fiscal data operator;

contract time;

procedure for terminating the contract.

3. The operator of fiscal data notifies the authorized body of the conclusion or termination of the contract for the processing of fiscal data, indicating the following information:

full name of the user organization or last name, first name, patronymic (if any) of an individual entrepreneur - user;

the tax identification number of the user;

registration number of each copy of the model of cash registers and serial number of each copy of the model of cash registers;

serial number of each copy of the fiscal drive model;

date of conclusion of the contract;

the term of the contract or the date of termination of the contract.

4. In the event of a change in the information specified in paragraph 3 of this article, the operator of fiscal data sends a notification to the authorized body with updated information.

5. The information contained in the notification of the operator of fiscal data on the conclusion or termination of the contract for the processing of fiscal data, the notification with updated information is submitted to the authorized body in the form of an electronic document signed with an enhanced qualified electronic signature, through the office of cash registers. The date of submission of the notification in electronic form is the date of placement of the specified information in the office of cash registers.

6. The refusal of the operator of fiscal data to conclude an agreement for the processing of fiscal data in the presence of technical capabilities for the processing of fiscal data is not allowed.";

15) supplement Article 4 7 with the following content:

"Article 47. Requirements for a cash receipt and a strict reporting form

1. A cash receipt and a strict reporting form contain, except for the cases established by this Federal Law, the following mandatory details:

Title of the document;

serial number for the shift;

date, time and place (address) of the settlement (in case of settlement in buildings and premises - the address of the building and premises with a postal code, in case of settlement in vehicles - the name and number of the vehicle, the address of the organization or the address of registration of an individual entrepreneur, in case of settlement in the network "Internet" - the address of the user's website);

name of the user organization or last name, first name, patronymic (if any) of an individual entrepreneur - user;

the tax identification number of the user;

the system of taxation applied in the calculation;

sign of settlement (receipt of funds from the buyer (client) - receipt, return to the buyer (client) of funds received from him, - return of income, issuance of funds to the buyer (client) - expense, receipt of funds from the buyer (client) issued to him, - return consumption);

name of goods, works, services (if the volume and list of services can be determined at the time of payment), payment, payments, their quantity, unit price including discounts and extra charges, cost including discounts and extra charges, indicating the value added tax rate ( except for cases of settlements by users who are not taxpayers of value added tax or exempted from fulfilling the obligations of a taxpayer of value added tax, as well as settlements for goods, works, services that are not subject to taxation (exempted from taxation) by value added tax);

the amount of the calculation with a separate indication of the rates and amounts of value added tax at these rates (with the exception of cases of settlements by users who are not taxpayers of value added tax or exempt from fulfilling the obligations of a taxpayer of value added tax, as well as settlements for goods, works, services that are not subject to taxation (exempted from taxation) by value added tax);

form of payment (cash and (or) electronic means of payment), as well as the amount of payment in cash and (or) electronic means of payment;

position and surname of the person who settled with the buyer (client), issued a cash receipt or a strict accountability form and issued (transferred) it to the buyer (client) (with the exception of settlements made using automatic settlement devices used, among other things, when making settlements using electronic means of payment on the Internet);

registration number of cash register equipment;

serial number of the fiscal drive model;

fiscal sign of the document;

the address of the website of the authorized body on the Internet, on which the verification of the fact of recording this calculation and the authenticity of the fiscal sign can be carried out;

subscriber number or e-mail address of the buyer (client) in the event of transferring to him a cash receipt or a strict reporting form in electronic form or identifying such a cash receipt or a strict reporting form of signs and information about the address of an information resource on the Internet on which such a document can be be received;

the e-mail address of the sender of the cash receipt or the strict accountability form in electronic form in the case of the transfer to the buyer (client) of the cash receipt or the strict accountability form in electronic form;

serial number of the fiscal document;

shift number;

fiscal attribute of the message (for a cash receipt or a strict reporting form stored in a fiscal accumulator or transmitted to a fiscal data operator).

2. In the case established by Clause 7 of Article 2 of this Federal Law, the details specified in paragraphs sixteen to eighteen of Clause 1 of this Article may not be indicated on a cash receipt and a strict accountability form.

3. A cash receipt issued by a paying agent or a paying subagent when carrying out activities for accepting payments from individuals in accordance with Federal Law No. 103-FZ of June 3, 2009 "On the activities for accepting payments from individuals carried out by payment agents", along with details specified in paragraph 1 of this article, must contain the following mandatory details:

the amount of remuneration paid by the payer (buyer (client) to the paying agent or paying sub-agent if it is charged;

contact phone numbers of the payment agent, supplier and payment acceptance operator, as well as the payment subagent in case of payment acceptance by the payment subagent.

4. A cash receipt issued by a bank paying agent or a bank paying subagent when carrying out activities in accordance with Federal Law No. 161-FZ of June 27, 2011 "On the National Payment System", along with the details specified in paragraph 1 of this article, must contain the following required details:

name of the operation of the bank payment agent or bank payment subagent;

the amount of remuneration paid by an individual (buyer (client)), in the form of a total amount, including the remuneration of the bank paying agent or bank payment subagent, if any;

the name and location of the money transfer operator, as well as the taxpayer identification number;

telephone numbers of the money transfer operator, bank payment agent, bank payment sub-agent (if it is involved by the bank payment agent).

The cash receipt specified in this clause may not contain the mandatory details on the rate and amount of value added tax specified in paragraph ten of clause 1 of this article.

5. The Government of the Russian Federation has the right to establish an additional obligatory requisite of a cashier's check or a strict reporting form - a "commodity nomenclature code" determined by the Government of the Russian Federation.

6. A cash receipt or a strict reporting form generated using cash registers used in an automatic settlement device must contain the serial number of such an automatic settlement device as a mandatory requisite.

7. A cash receipt and a strict reporting form may contain details not specified in paragraph 1 of this article, taking into account the specifics of the field of activity in which settlements are made.

8. All details contained on a cash receipt or a strict accountability form must be clear and easy to read for at least six months from the date of their issue on paper.";

16) Article 5 shall be stated in the following wording:

"Article 5. Obligations of organizations and individual entrepreneurs performing settlements, users

1. Organizations and individual entrepreneurs making settlements are required to register cash registers with tax authorities in accordance with the procedure established by the legislation of the Russian Federation on the use of cash registers.

2. Users are obliged:

carry out re-registration of cash registers and removal of cash registers from registration with tax authorities in the manner prescribed by the legislation of the Russian Federation on the use of cash registers;

use cash register equipment with a fiscal drive installed inside the case that meets the requirements of the legislation of the Russian Federation on the use of cash register equipment;

issue (send) to buyers (clients) when making settlements at the time of payment for goods (works, services) cashier's checks or forms of strict accountability in cases provided for by this Federal Law;

when making settlements using electronic means of payment, ensure that identical information on the amount of settlement is entered into cash registers and into the devices specified in paragraph two of clause 1 of Article 2 of this Federal Law;

ensure the safety of fiscal drives for five years from the date of termination of their use as part of cash registers;

exclude the possibility of unauthorized access of third parties to cash registers, software, software and hardware as part of cash registers and its fiscal drive;

provide information and (or) documents related to the use of cash registers to the tax authorities, upon their request, when they exercise control and supervision over the use of cash registers;

to ensure that officials of tax authorities, when exercising control and supervision over the use of cash registers, have unhindered access to cash registers and a fiscal drive, including using technical means, and provide the said officials with documentation on them;

replace the fiscal drive and materials that require regular replacement (consumables);

transfer in case of cancellation of the permission to process fiscal data from the operator of fiscal data with which the user has concluded an agreement, within a period of not more than 20 calendar days from the date of termination of the permission to process fiscal data, all fiscal documents that have not been transferred to the tax authorities through the operator of fiscal data in electronic form;

ensure that the information on the amount of settlement in cash registers corresponds to the information on the amount of settlement received from the device specified in paragraph two of clause 1 of Article 2 of this Federal Law;

perform other duties stipulated by the legislation of the Russian Federation on the use of cash registers.

3. The user is obliged to have an agreement with the operator of fiscal data for the processing of fiscal data, except for the case provided for by paragraph 7 of Article 2 of this Federal Law.

4. Organizations and individual entrepreneurs making settlements and users are obliged to provide information and documents in electronic form in accordance with the legislation of the Russian Federation on the use of cash registers to the tax authorities through the cash register (except for the case specified in clause 7 Article 2 of this Federal Law) in cases, in the manner and within the time limits established by the authorized body.";

17) article 7 shall be stated in the following wording:

"Article 7

1. Control and supervision over compliance with the legislation of the Russian Federation on the use of cash registers, including the completeness of accounting for revenue in organizations and individual entrepreneurs, is carried out by tax authorities.

2. When exercising the control and supervision specified in paragraph 1 of this article, tax authorities:

conduct (including with the help of an automated information system) monitoring of settlements using cash registers and the completeness of accounting for revenue, analyze data;

monitor the use of cash registers;

conduct audits of the use of cash registers, the completeness of accounting for revenue in organizations and individual entrepreneurs, as well as audits of the activities of fiscal data operators, including at the location of the tax authorities, based on information available to the tax authorities (remote audits);

carry out checks of registration and (or) issuance (sending) by the organization and individual entrepreneur of cashier's checks, forms of strict reporting and other documents provided for by the legislation of the Russian Federation on the use of cash registers and confirming the fact of settlement between the organization or individual entrepreneur and the buyer (client), including by purchasing goods (works, services), paying for these goods (works, services), making payments (receiving payments) using cash and (or) electronic means of payment - test purchases;

request the necessary explanations, certificates, information and documents, including through the office of cash registers. In this case, the date of receipt of the tax authority's request for clarifications, certificates, information and documents is the day such a request is placed in the cash register office or the sixth day from the date of sending a registered letter if the tax authority sends a request by registered mail;

receive, including with the use of technical means, unhindered access to the cash register equipment of the person being checked, including for reading fiscal data stored in the fiscal drive of the cash register equipment;

receive unimpeded, including remote, access to fiscal data contained in the database of the fiscal data operator;

check the correctness of cash accounting when using cash registers;

issue orders to eliminate revealed violations of the legislation of the Russian Federation on the use of cash registers;

interact with internal affairs bodies and bodies of the federal security service in the exercise of the functions provided for by the legislation of the Russian Federation on the use of cash registers.

3. Banks are required to issue to the tax authorities certificates on the availability of accounts and (or) on the balance of funds on accounts, statements on transactions on the accounts of organizations and individual entrepreneurs, certificates on electronic money balances and on electronic money transfers in accordance with the legislation of the Russian Federation within three days from the date of receipt of a reasoned request from the tax authority in cases where tax authorities exercise control and supervision over compliance with the legislation of the Russian Federation on the use of cash registers, as well as over the completeness of accounting for revenue in organizations and individual entrepreneurs.

The form (format) and procedure for sending a request to a bank by a tax authority, the form and procedure for providing information by banks at the request of tax authorities are established by the authorized body in accordance with the legislation of the Russian Federation on taxes and fees.

4. Tax authorities shall fulfill the obligations stipulated by the legislation of the Russian Federation on the use of cash registers.

5. Bodies of internal affairs and bodies of the federal security service shall cooperate with tax authorities in the exercise by them of the functions provided for by the legislation of the Russian Federation on the use of cash registers.".

Article 2

Include in 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, art. 492; Bulletin of the Congress of People's Deputies of the Russian Federation and the Supreme Council 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 ; 2003, N 21, item 1957; 2004, N 27, item 2711; 2005, N 30, item 3101; 2006, N 31, item 3436; 2009, N 29, item 3599; 2010, N 48 , item 6247; 2011, N 27, item 3873; N 48, item 6730; 2012, N 50, item 6954; 2013, N 19, item 2329; N 26, item 3207; 2014, N 14 , item 1544) the following changes:

1) supplement Article 6 1 with the following content:

Article 6 established by the Government of the Russian Federation, provides:

control over the circulation of goods in respect of which a decision has been made to label them with control (identification) marks;

functioning of the system of marking goods with control (identification) marks;

coordinating the activities of executive authorities to control the circulation of goods in respect of which a decision has been made to label them with control (identification) marks.";

2) in paragraph 1 of Article 7:

a) the second paragraph shall be stated in the following wording:

"To carry out control and supervision over compliance with the legislation of the Russian Federation on the use of cash registers, over the completeness of accounting for revenue in organizations and individual entrepreneurs, including conducting the checks specified in paragraph one of this paragraph, obtaining the necessary explanations, certificates, information and documents on issues arising from such inspections, check documents related to the use of cash registers, conduct test purchases in accordance with the legislation of the Russian Federation on the use of cash registers, request and receive certificates from banks on the availability of accounts and (or) account balances, statements of operations on the accounts of organizations and individual entrepreneurs, as well as certificates of electronic money balances and electronic money transfers in the exercise of control and supervision over compliance with the legislation of the Russian Federation on the application of control ass technology.";

b) the third paragraph shall be stated in the following wording:

"Make orders for violations by organizations and individual entrepreneurs of the legislation of the Russian Federation on the use of cash registers.".

Article 3

Include in the Code of the Russian Federation on Administrative Offenses (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2002, N 1, Art. 1; N 30, Art. 3029; N 44, Art. 4295; 2003, N 27, Art. 2700, 2708, 2717; No. 46, article 4434; No. 50, article 4847, 4855; 2004, No. 31, article 3229; No. 34, article 3529, 3533; No. 44, article 4266; 2005, No. 1, article 9, 13, 40, 45; N 10, item 763; N 13, item 1075, 1077; N 19, item 1752; N 27, item 2719, 2721; N 30, item 3104, 3131; N 50, 5247; N 52, item 5574; 2006, N 1, items 4, 10; N 2, items 172, 175; N 6, item 636; N 10, item 1067; N 12, item 1234; N 17, item 1776; N 18, item 1907; N 19, item 2066; N 23, item 2380; N 31, item 3420, 3438, 3452; N 45, item 4641; N 50 , items 5279, 5281; N 52, item 5498; 2007, N 1, items 21, 25, 29; N 7, item 840; N 16, item 1825; N 26, item 3089; N 30 , item 3755; N 31, item 4007, 4008, 4015; N 41, item 4845; N 43, item 5084; N 46, item 5553; 2008, N 18, item 1941; N 20, item 2251, 2259; N 30, item 3582, 3604; N 49, item 5745; N 52, item 6235, 6236; 2009, N 1, item 17; N 7, item 777; N 23, Art. 2759, 2767, 2776; No. 26, Art. 3120, 3122, 3131; No. 29, Art. 3597, 3599, 3642; No. 30, Art. 3739; No. 45, Art. 5267; No. 48, art. 5711, 5724; No. 52, art. 6412; 2010, N 1, art. one; No. 18, art. 2145; No. 19, Art. 2291; No. 21, Art. 2525; No. 23, Art. 2790; No. 25, art. 3070; No. 27, art. 3416; No. 30, art. 4002, 4006, 4007; N 31, art. 4158, 4164, 4193, 4195, 4198, 4206, 4207, 4208; No. 41, art. 5192; No. 49, art. 6409; 2011, N 1, art. 10, 23, 33, 54; No. 7, art. 901; No. 15, art. 2039; No. 17, Art. 2310; No. 19, Art. 2714, 2715; No. 23, art. 3260; No. 27, art. 3873; No. 29, Art. 4290, 4298; No. 30, art. 4573, 4585, 4590, 4598, 4600, 4601, 4605; No. 46, art. 6406; No. 47, art. 6602; No. 48, art. 6728, 6730; No. 49, art. 7025, 7061; No. 50, art. 7342, 7345, 7346, 7351, 7352, 7355, 7362, 7366; 2012, N 6, art. 621; No. 10, Art. 1166; No. 15, Art. 1723; No. 19, Art. 2278, 2281; No. 24, Art. 3068, 3069, 3082; No. 29, art. 3996; N 31, art. 4320, 4322, 4330; No. 41, art. 5523; No. 47, art. 6402, 6403, 6404, 6405; No. 49, art. 6757; No. 53, art. 7577, 7602, 7640, 7641; 2013, N 14, art. 1651, 1657, 1666; No. 19, Art. 2323, 2325; No. 26, Art. 3207, 3208, 3209; No. 27, art. 3454, 3469, 3470, 3477, 3478; No. 30, art. 4025, 4029, 4030, 4031, 4032, 4034, 4036, 4040, 4044, 4078, 4082; N 31, art. 4191; No. 43, Art. 5443, 5444, 5445, 5452; No. 44, Art. 5624, 5643; No. 48, Art. 6159, 6161, 6163, 6165; No. 49, art. 6327, 6341, 6343; No. 51, art. 6683, 6685, 6695, 6696; No. 52, Art. 6961, 6980, 6986, 6994, 7002; 2014, N 6, Art. 557, 559, 566; No. 11, art. 1092, 1096; No. 14, Art. 1561, 1562; No. 19, Art. 2302, 2306, 2310, 2317, 2324, 2325, 2326, 2327, 2330, 2335; No. 23, Art. 2927; No. 26, art. 3366, 3379, 3395; No. 30, Art. 4211, 4214, 4218, 4228, 4233, 4248, 4256, 4259, 4264, 4278; No. 42, Art. 5615; No. 43, Art. 5799; No. 48, Art. 6636, 6638, 6642, 6643, 6651, 6654; No. 52, art. 7541, 7545, 7548, 7550, 7557; 2015, N 1, art. 29, 35, 67, 68, 74, 83, 85; No. 6, Art. 885; No. 7, Art. 1023; No. 10, Art. 1405, 1416; No. 13, Art. 1811; No. 18, Art. 2614, 2620; No. 21, art. 2981; No. 24, art. 3370; No. 27, art. 3945, 3950; No. 29, Art. 4354, 4359, 4374, 4376, 4391; No. 41, Art. 5629, 5637; No. 44, Art. 6046; No. 45, art. 6205, 6208; No. 48, art. 6706, 6710, 6711, 6716; No. 51, art. 7249, 7250; 2016, N 1, art. 11, 28, 59, 63, 84; No. 10, art. 1323; No. 11, art. 1481, 1490, 1491, 1493; No. 14, art. 1907; No. 15, Art. 2051; No. 18, Art. 2514; Rossiyskaya gazeta, 2016, June 6) the following changes:

1) in Article 3.5:

a) Clause 2 of Part 1 shall be supplemented with the words "or the amount of the calculation without the use of cash registers";

b) part 3 after the words "value of monetary instruments" shall be supplemented with the words "or the amount of settlement without the use of cash registers,";

2) paragraph one of part 1 of article 3.12 after the words "in the field of property protection," add the words "in the field of application of cash registers,";

3) Article 4.1 shall be supplemented with part 3 4 of the following content:

"3 4. In the cases provided for by paragraph 4 of Article 28.6 of this Code, an administrative penalty in the form of an administrative fine shall be imposed in the amount of one third of the minimum administrative fine provided for by paragraphs 2, 4 and 6 of Article 14.5 of this Code.";

4) Part 1 of Article 4.5 after the words "on meetings, rallies, demonstrations, processions and picketing" shall be supplemented with the words "on the use of cash registers,";

5) in Article 14.5:

a) Part 2 shall be stated as follows:

"2. Non-use of cash register equipment in the cases established by the legislation of the Russian Federation on the use of cash register equipment -

shall entail the imposition of an administrative fine on officials in the amount of one-fourth to one-two of the amount of the calculation carried out without the use of cash registers, but not less than ten thousand roubles; for legal entities - from three-fourths to one amount of the amount of the settlement carried out using cash and (or) electronic means of payment without the use of cash registers, but not less than thirty thousand rubles.

b) add parts 3 - 15 of the following content:

"3. Repeated commission of an administrative offense provided for by paragraph 2 of this article, if the amount of settlements carried out without the use of cash registers amounted, including in the aggregate, to one million rubles or more, -

entails in relation to officials disqualification for a period of one to two years; in relation to individual entrepreneurs and legal entities - administrative suspension of activities for up to ninety days.

4. The use of cash registers that do not meet the established requirements, or the use of cash registers in violation of the procedure for registering cash registers, the procedure, terms and conditions for its re-registration, the procedure and conditions established by the legislation of the Russian Federation on the use of cash registers its applications

5. Failure by an organization or an individual entrepreneur to submit information and documents at the request of tax authorities, or submission of such information and documents in violation of the deadlines established by the legislation of the Russian Federation on the use of cash registers, -

shall entail a warning or the imposition of an administrative fine on officials in the amount of one and a half thousand to three thousand roubles; on legal entities - a warning or the imposition of an administrative fine in the amount of five thousand to ten thousand roubles.

6. When an organization or an individual entrepreneur, when using cash register equipment, fails to send a cash receipt or a strict reporting form in electronic form to the buyer (client), or fails to transfer the specified documents on paper to the buyer (client) at his request in cases provided for by the legislation of the Russian Federation on the application of control - cash register equipment, -

shall entail a warning or the imposition of an administrative fine on officials in the amount of two thousand roubles; on legal entities - a warning or the imposition of an administrative fine in the amount of ten thousand roubles.

7. Violation by an operator of fiscal data of the legislation of the Russian Federation on the use of cash registers, expressed in violation of the obligation to process and transfer fiscal data or the obligation to ensure confidentiality and protection of fiscal data, -

8. Failure by an operator of fiscal data to fulfill the obligations established by the legislation of the Russian Federation on the use of cash registers, in the event of cancellation of his permit for processing fiscal data -

shall entail the imposition of an administrative fine on officials in the amount of thirty thousand to forty thousand roubles; for legal entities - from three hundred thousand to five hundred thousand roubles.

9. Submission by an organization of false information when applying for permission to process fiscal data -

shall entail the imposition of an administrative fine on officials in the amount of twenty thousand to thirty thousand roubles; for legal entities - from two hundred thousand to three hundred thousand roubles.

10. Failure by the operator of fiscal data to submit to the tax authority a notification of the conclusion of an agreement with the user for the processing of fiscal data, changes in the information provided in the notification, or termination of the said agreement, or submission of such notifications in violation of the deadline established by the legislation of the Russian Federation on the use of cash registers -

11. Failure by an operator of fiscal data to submit to a tax authority a notification of a change in the information submitted when applying for a permit for processing fiscal data, or submission of such a notification in violation of the deadline established by the legislation of the Russian Federation on the use of cash registers -

shall entail the imposition of an administrative fine on officials in the amount of ten thousand to twenty thousand roubles; for legal entities - from one hundred thousand to two hundred thousand roubles.

12. Any other violation by an operator of fiscal data of the requirements of the legislation of the Russian Federation on the use of cash registers -

shall entail the imposition of an administrative fine on officials in the amount of five thousand to ten thousand roubles; for legal entities - from fifty thousand to one hundred thousand roubles.

13. Sale by the manufacturer of cash registers and (or) fiscal drives of cash registers and (or) fiscal drives without including such cash registers and (or) fiscal drives in the register of cash registers and (or) the register of fiscal drives -

14. Issuance by an expert organization conducting an examination of models of cash registers and (or) examination of the technical means of a fiscal data operator (an applicant for permission to process fiscal data) for compliance with the requirements of the legislation of the Russian Federation on the use of cash registers, of a knowingly false conclusion -

shall entail the imposition of an administrative fine on officials in the amount of forty thousand to fifty thousand roubles; for legal entities - from five hundred thousand to one million rubles.

15. Non-submission or submission in violation of the deadline to the tax authority by an expert organization conducting an examination of models of cash registers and (or) an examination of the technical means of a fiscal data operator (applicant for permission to process fiscal data) for compliance with the requirements of the legislation of the Russian Federation on the application of control and cash registers, issued a conclusion on the conformity or non-compliance of cash registers or technical means of the operator of fiscal data (applicant for permission to process fiscal data) with the requirements of the legislation of the Russian Federation on the use of cash registers -

c) add a note with the following content:

"Note. A person who voluntarily declared to the tax authority in writing that he does not use cash register equipment in cases established by the legislation of the Russian Federation on the use of cash register equipment, or that he uses cash register equipment that does not meet the established requirements, or on the use of cash register equipment by him in violation of the procedure for registering cash register equipment established by the legislation of the Russian Federation on the use of cash register equipment, the procedure, terms and conditions for re-registration of cash register equipment and the procedure for its use and voluntarily performed before the issuance of a decision in the case of administrative an offense, the obligation for non-fulfillment or improper fulfillment of which a person is held administratively liable shall be exempted from administrative liability for an administrative offense provided for in parts 2, 4 and 6 of this article, if observed in set of the following conditions:

at the time of the person's application, the tax authority did not have the relevant information and documents on the administrative offense committed;

the submitted information and documents are sufficient to establish the event of an administrative offense.";

6) Paragraph one of Article 19.7 after the words "Article 6.16," shall be supplemented with the words "Part 2 of Article 6.31," after the figures "8.28 1 ," shall be supplemented with the words "Part 5 of Article 14.5,";

7) Part 1 of Article 23.1 after the words "parts 3 and 4 of Article 14.4 1 ," shall be supplemented with the words "Part 3 of Article 14.5,";

8) in Part 1 of Article 23.5 the words "Part 2" shall be replaced by the words "Parts 2, 4 - 15";

9) Paragraph one of Part 1 of Article 27.16 after the words "or in violation of the rules for attracting foreign citizens and stateless persons to labor activities carried out at shopping facilities (including shopping malls)," shall be supplemented with the words "or in repeated non-use in the established federal laws cases of cash registers,";

10) in Part 1 of Article 28.2 the words "Parts 1 and 3 of Article 28.6" shall be replaced by the words "Parts 1, 3 and 4 of Article 28.6";

11) Clause 5 of Part 2 of Article 28.3 after the words "Article 14.1 1-1 ," shall be supplemented with the words "Part 3 of Article 14.5,";

12) Article 28.6 shall be supplemented with parts 4 and 5 of the following content:

"4. When an automated information system of tax authorities checks received messages and applications from individuals and legal entities about data indicating that a person has committed actions (inaction) containing signs of an administrative offense, administrative responsibility for which is provided for in parts 2, 4 and 6 of Article 14.5 of this Code, if the specified person acknowledged the existence of an event of an alleged administrative offense and voluntarily fulfilled, prior to the issuance of a decision on a case on an administrative offense, a duty for non-fulfillment or improper fulfillment of which the person is held administratively liable, a protocol on an administrative offense is not drawn up, and a decision on a case on an administrative an offense is issued without the participation of the said person and is drawn up in the manner prescribed by Article 29.10 of this Code. to the specified person by mail by registered mail in the form of a copy of the resolution on paper, provided for by Part 7 of Article 29.10 of this Code, or in the form of an electronic document signed with an enhanced qualified electronic signature of an authorized official, through the cash register office within three days from date of the said decision.

5. If the person referred to in paragraph 4 of this article has not recognized the existence of an event of an alleged administrative offense, a protocol on an administrative offense shall be drawn up and the administrative offense case shall be considered in the manner prescribed by Article 29.7 of this Code.";

13) Part 1 of Article 28.7 after the words "on state registration of legal entities and individual entrepreneurs" shall be supplemented with the words "on the use of cash registers";

14) point 4 of part 1 1 of article 29.9 after the words "articles 6.8, 6.9," add the words "parts 2, 4 and 6 of article 14.5, articles".

Article 4

Include in the Federal Law of June 3, 2009 N 103-FZ "On the activity of accepting payments from individuals carried out by payment agents" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2009, N 23, Art. 2758; 2011, N 27, Art. 3873; 2014, N 19, item 2315) the following changes:

1) in Article 4:

a) add part 11 1 of the following content:

"11 1. The supplier is not entitled to conclude with the payment acceptance operator, and the payment acceptance operator is not entitled to conclude with the payment subagent an agreement on the implementation of activities for the acceptance of payments from individuals, specified in part 1 of this article, if the payment acceptance operator or the payment subagent carries out cash settlements without the use of cash registers.";

b) in Part 12, the words "with fiscal memory and a control tape, as well as comply with the requirements of the legislation of the Russian Federation on the use of cash registers when making cash payments" shall be replaced by the words "in accordance with the legislation of the Russian Federation on the use of cash registers";

2) in Article 5:

a) part 1 after the word "issuance" shall be supplemented with the word "(direction)";

b) part 2 shall be stated as follows:

"2. A cash receipt issued (sent) by a paying agent to the payer and confirming the performance of the relevant settlement must comply with the requirements of the legislation of the Russian Federation on the use of cash registers.";

c) part 3 shall be declared invalid;

3) in Article 6:

a) point 4 of part 1 after the word "issue" shall be supplemented with the word "(direction)";

b) Parts 3 and 4 shall be declared invalid.

Article 5

Include in Federal Law No. 161-FZ of June 27, 2011 "On the National Payment System" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2011, No. 27, Art. 3872; 2013, No. 52, Art. 6968; 2014, No. 19, Art. 2315, 2317) the following changes:

1) Article 3 shall be supplemented with paragraph 28 of the following content:

"28) ATM - an automatic (without the participation of an authorized person of a credit institution, or a bank payment agent, or a bank payment subagent) device for making settlements, which makes it possible to issue and (or) receive cash, including using electronic means of payment, and on the transfer of instructions to the credit institution on the transfer of funds. ";

2) in Article 14:

a) point 4 of part 3 shall be stated in the following wording:

"4) confirmation by the bank payment agent of the acceptance (issuance) of cash by issuing (sending) a cashier's check;";

b) paragraph 5 of part 4 shall be stated in the following wording:

"5) confirmation by the bank payment subagent of acceptance (issuance) of cash by issuing (sending) a cashier's check;";

c) Part 10 shall be stated as follows:

"10. A cash receipt issued (sent) to a buyer (client) by a bank payment agent, a bank payment subagent must comply with the requirements of the legislation of the Russian Federation on the use of cash registers.";

d) Parts 11 and 13 shall be declared invalid.

Article 6

Part 7 1 the following content:

"7 1. Standard additional professional programs in the field of assessing the compliance of cash register equipment and technical means of the operator of fiscal data (applicant for permission to process fiscal data) with the requirements for them are approved by the federal executive body authorized to control and supervise the use of cash register technology.".

Article 7

1. This Federal Law shall enter into force ten days after the day of its official publication, with the exception of the provisions for which this article establishes a different term for their entry into force.

2. Paragraph twelve of clause 6, paragraphs eight and eleven of clause 12 of Article 1 of this Federal Law shall enter into force on September 1, 2016.

3. Organizations and individual entrepreneurs have the right until February 1, 2017 to register cash registers in the manner prescribed by Federal Law No. 54-FZ of May 22, 2003 "On the use of cash registers in cash settlements and (or) settlements using electronic means of payment" (as amended until the date of entry into force of this Federal Law) and regulations adopted in accordance with it. At the same time, cash registers registered with the tax authorities before February 1, 2017 are used, re-registered and deregistered by organizations and individual entrepreneurs in the manner established by Federal Law No. 54-FZ of May 22, 2003 "On the use of cash registers technology when making cash settlements and (or) settlements using electronic means of payment" (as amended until the date of entry into force of this Federal Law) and regulations adopted in accordance with it, until July 1, 2017.

4. Organizations and individual entrepreneurs who applied from February 1, 2017 with an application for registration (re-registration) of cash registers to the tax authorities are required to conclude an agreement with the operator of fiscal data and transfer fiscal data to the tax authorities in electronic form through the operator of fiscal data , except for the case specified in paragraph 7 of Article 2 of Federal Law No. 54-FZ of May 22, 2003 "On the use of cash registers in cash settlements and (or) settlements using electronic means of payment" (as amended by this Federal law).

5. From the date of entry into force of this Federal Law until February 1, 2017, the provisions 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" (as amended by this Federal Law) on the mandatory conclusion of an agreement with a fiscal data operator and on the transfer of fiscal data to the tax authorities through a fiscal data operator are used by organizations and individual entrepreneurs on a voluntary basis.

6. Registration and re-registration of cash register equipment that does not ensure the transfer to the operator of the fiscal data of each cash receipt or strict reporting form in electronic form containing a fiscal sign is not allowed from February 1, 2017, except for the case specified in paragraph 7 of Article 2 Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means of payment" (as amended by this Federal Law).

7. Individual entrepreneurs who are taxpayers applying the patent system of taxation, as well as organizations and individual entrepreneurs who are taxpayers of a single tax on imputed income for certain types of activities, 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 settlements 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 goods (work, service) in accordance with the procedure established by the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means of payment" (as amended, valid until the date of entry by virtue of this Federal Law), until July 1, 2018.

8. Organizations and individual entrepreneurs performing work that provide services to the public have the right not to use cash registers, provided they issue the appropriate strict reporting forms in the manner established by Federal Law No. 54-FZ of May 22, 2003 "On the use of cash registers equipment for cash settlements and (or) settlements using electronic means of payment" (as amended prior to the entry into force of this Federal Law) until July 1, 2018.

9. If organizations or individual entrepreneurs, in accordance with the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means of payment" (as amended which was in force until the date of entry into force of this Federal Law) have the right not to use cash registers, such a right remains with them until July 1, 2018.

10. Entering information about models of cash registers into the State Register of cash registers, making changes to the State Register of cash registers and deleting information about models of cash registers from the State Register of cash registers are carried out before February 1, 2017 in in accordance with 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" and normative legal acts adopted in accordance with it.

11. Organizations and individual entrepreneurs trading using vending machines may not use cash registers as part of such vending machines until July 1, 2018.

12. Until the approval by the federal executive body authorized to control and supervise the use of cash registers, standard additional professional programs in the field of assessing the compliance of cash registers and technical means of the operator of fiscal data (applicant for permission to process fiscal data) with the requirements for to such cash registers and technical means of the operator of fiscal data, experts of expert organizations have the right to conduct an examination of cash registers and technical means of the operator of fiscal data (applicant for permission to process fiscal data) without additional professional education in the field of conformity assessment of cash registers and technical means of the operator of fiscal data with the requirements for such cash registers and technical means of the operator of fiscal data.

13. Until the approval by the federal executive body authorized to control and supervise the use of cash registers, the methodology for conducting an examination of models of cash registers and technical means of the operator of fiscal data (applicant for permission to process fiscal data), including checking the possibility of interaction cash registers with all fiscal data operators and all models of fiscal drives included in the register of fiscal drives, interaction of technical means of the fiscal data operator (applicant for permission to process fiscal data) with all models of cash registers included in the register of cash registers , and all models of fiscal drives included in the register of fiscal drives, expert organizations conduct the specified examination in accordance with the internal methodology approved by them.

14. The provision of paragraph nine of clause 1 of article 4 7 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means of payment" (as amended by this Federal Law ) regarding the indication of the value added tax rate (with the exception of cases of settlements by users who are not taxpayers of value added tax, as well as settlements for goods (works, services) that are not subject to taxation (exempted from taxation) by value added tax) applies from February 1, 2017.

15. The provision of Part 4 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation (as amended by this Federal Law) regarding the use of cash registers in violation of the procedure and conditions for its use established by the legislation of the Russian Federation on the use of cash registers shall apply from February 1, 2017 .

16. Separate groups of organizations and individual entrepreneurs use cash register equipment until January 1, 2017, including using devices on mobile phones, smartphones, tablet computers, in the manner established by the Government of the Russian Federation.

17. For individual entrepreneurs who are taxpayers applying the patent taxation system and the simplified taxation system, as well as individual entrepreneurs applying the taxation system for agricultural producers, the taxation system in the form of a single tax on imputed income for certain types of activities when carrying out the types of entrepreneurial activities established by paragraph 2 of Article 346 26 of the Tax Code of the Russian Federation, with the exception of individual entrepreneurs trading in excisable goods, paragraph nine of paragraph 1 of Article 4 7 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash payments and (or) settlements using electronic means of payment" (as amended by this Federal Law) in relation to the indication on the cash receipt and the strict reporting form of the name of the goods (work, services) and their number quality applies from February 1, 2021.

President of Russian Federation

The seller (executor) disputes the prosecution for non-use of CCP

1. Cash register equipment included in the register of cash register equipment is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make settlements, with the exception of cases established by this Federal Law.

2. When making a settlement, the user is obliged to issue a cash receipt or a strict reporting form on paper and (or) if the buyer (client) provides the user with a subscriber number or email address before the calculation, send a cash receipt or a strict reporting form in electronic form to the buyer ( customer) to the provided subscriber number or e-mail address (if there is a technical possibility to transfer information to the buyer (client) in electronic form to the e-mail address), unless otherwise provided by this Federal Law.

(see text in previous edition)

In the cases specified in paragraph 7 of Article 2 of this Federal Law, the user is obliged to issue to the buyer (client) a cash receipt or a strict accountability form on paper without sending it to the buyer (client) in electronic form.

(see text in previous edition)

2.1. When making settlements in the form of a offset or refund of advance payment and (or) advances previously made by individuals for services in the field of cultural events, services for the transportation of passengers, luggage, cargo and cargo luggage, communication services, services in electronic form, defined in Article 174.2 of the Tax Code of the Russian Federation, services in the field of housing and communal services (including services of resource-supplying organizations), services of security and security systems, services in the field of education, as well as for other services determined by the Government of the Russian Federation, the user can generate one cash receipt ( strict reporting form) containing information about all such settlements made for the billing period not exceeding a calendar month or established by the legislation of the Russian Federation (but no later than ten calendar days following the end of the billing period), without issuing (sending) a cashier's check ( strict reporting form i) the client.

(see text in previous edition)

When making the calculations specified in paragraphs 5 and 5.3 of this article in the form of a offset or return of prepayment and (or) advances previously made by individuals in full, users have the right to send cash receipts (strict reporting forms) to buyers (clients) in electronic form without issuance of paper cash receipts (forms of strict reporting).

3.1. In the event that the obligation to provide a cash receipt (strict reporting form) is ensured by displaying a QR code that allows the buyer (client) to read it and identify the cash receipt (strict reporting form) and whose data structure includes the date and time of execution calculation, the serial number of the fiscal document, the attribute of the calculation, the amount of the calculation, the factory number of the fiscal accumulator, the fiscal attribute of the document (hereinafter referred to as the QR code), on the display of the user's computer device or printing such a QR code on the form of the document in cases provided for by this Federal Law , receipt of a cash receipt (strict reporting form) in electronic form with the details provided for in Article 4.7 of this Federal Law, is carried out by the buyer (client) independently using the information service of the authorized body, the procedure for using which is determined by the authorized body, or the official grammatical means of the authorized body for a mobile phone, smartphone or other computer device (hereinafter referred to as the mobile application of the authorized body) by reading the specified QR code using a mobile phone, smartphone or other computer device of the buyer (client), which provides the buyer (client) with access to such information service of the authorized body or the specified mobile application of the authorized body.

A cash receipt (strict accountability form) received by the buyer (client) in accordance with this paragraph, including printed on paper, is equated to a cashier's receipt (strict accountability form) received on paper or in electronic form.

The provision of a cash receipt (form of strict reporting) in accordance with this paragraph is carried out free of charge.

5. Users when making settlements in a cashless manner, excluding the possibility of direct interaction of the buyer (client) with the user or a person authorized by him or an automatic device for settlements, using devices connected to the Internet and providing the possibility of remote interaction of the buyer (client) with the user or a person authorized by him or an automatic device for settlements (hereinafter referred to as cashless settlements on the Internet), are obliged to ensure the transfer to the buyer (client) of a cash receipt or a strict reporting form in electronic form to the subscriber number or e-mail address specified by the buyer (client) prior to making settlements. In this case, a cash receipt or a strict reporting form on paper may not be printed by the user.

(see text in previous edition)

5.1. When making settlements (with the exception of non-cash settlements on the Internet), the user has the right not to issue a cash receipt or a strict reporting form on paper, and if the buyer (client) does not provide the user until the calculation of the subscriber number or e-mail address, not send the cash a check or a strict reporting form in electronic form to the buyer (client) to the subscriber number or e-mail address, and also have the right to use cash register equipment (with the exception of cash register equipment used in a mode that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through the operator of fiscal data) outside the body of the automatic device for settlements in the following cases:

1) making settlements using electronic means of payment using automatic settlement devices when providing services for the transportation of passengers, baggage, cargo and cargo luggage;

2) making payments for the goods being sold (except for excisable products, technically complex goods, as well as goods subject to mandatory marking with identification means) using automatic settlement devices containing equipment inside their case for issuing this product, as well as making payments using automatic devices for settlements for the provision of services by automatic devices mechanically connected to the body of the automatic settlement device, provided that the QR code is displayed on the display of the automatic settlement device when making the calculations specified in this subparagraph.

(see text in previous edition)

5.2. The provisions of paragraph 5.1 of this article regarding the conditions for the use by users of cash registers shall apply if there is an easily readable serial number of such an automatic settlement device on the case of an automatic settlement device, applied in a place accessible for inspection without moving and (or) disassembling the automatic calculation devices.

5.3. When making settlements in a cashless manner, which exclude the possibility of direct interaction of the buyer (client) with the user or a person authorized by him and not subject to the provisions of paragraphs 5 and 5.1 of this article, are obliged to ensure that the buyer (client) receives a cashier's check (form of strict reporting) by one from the following ways:

1) in electronic form to the subscriber number or e-mail address provided by the buyer (client) to the user, no later than the period specified in clause 5.4 of this article;

2) on paper along with the goods in case of payment for the goods without sending the buyer such a cash receipt (strict accountability form) in electronic form;

3) on paper at the first direct interaction of the client with the user or a person authorized by him in case of payment for works and services without sending such a cash receipt (strict accountability form) to the client in electronic form.

5.4. When making the settlements specified in paragraph 5.3 of this article, the cash receipt (form of strict reporting) must be generated no later than the business day following the day of the settlement, but no later than the moment the goods are transferred.

5.5. Banking paying agents (subagents) operating in accordance with Federal Law No. 161-FZ of June 27, 2011 "On the National Payment System", when making settlements using automatic settlement devices, are required to issue a cash receipt on paper and (or ) send the buyer (client) a cash receipt in electronic form to the provided subscriber number or email address (if it is technically possible to transfer information to the buyer (client) in electronic form to the email address) or information in electronic form identifying such a cash receipt ( registration number of cash registers, amount, date and time of calculation, fiscal attribute of the document), and information about the address of the information resource, which is located on the Internet and through which such a cash receipt can be received free of charge by the buyer (client).

5.6. Users have the right to use cash registers (with the exception of cash registers used in a mode that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through a fiscal data operator) located outside the place of settlement in the following cases:

1) when making settlements (with the exception of non-cash settlements on the Internet) for the goods being sold in the case of retail trade and in the remote method of selling goods (except for the cases specified in clause 5.1 of this article);

2) when making settlements at the place of performance of work and (or) provision of services that are performed (rendered) by the user outside the trading facility, trading place, building, structure, structure and parts thereof and (or) land used by the user to perform work and (or) provision of services on the basis of ownership, lease or other legal grounds;

5.7. In the cases provided for in paragraph 5.6 of this article, the obligation to issue (send) to the buyer (client) a cash receipt (strict accountability form) in addition to the methods specified in paragraph 2 of this article, can be performed by the user in one of the following ways:

1) by sending to the buyer (client) at the time of settlement to the subscriber number or e-mail address (if there is a technical possibility to transfer information to the buyer (client) in electronic form to the e-mail address), provided by the buyer (client) to the user before making the calculation, information in electronic form, allowing to identify such a cash receipt (strict reporting form) (registration number of cash registers, amount, date and time of calculation, fiscal sign of the document), and information about the address of the information resource, which is located on the Internet and to which such a cash receipt (form of strict reporting) can be received free of charge by the buyer (client);

2) by providing the buyer (client) with the opportunity at the time of settlement to read the QR code from the display of a mobile phone, smartphone or other computer device.

5.8. If, in accordance with the legislation of the Russian Federation, the federal executive authorities are empowered to approve the forms of document forms used in the provision of services to the public, and (or) the legislation of the Russian Federation provides for the use of the relevant forms of documents in the provision of services to the population, the user's obligation to issue ( direction) to the client of a cash receipt (strict accountability form), in addition to the methods specified in paragraph 2 of this article, can be executed by the user by transferring the specified document to the client on paper with the details of the cashier's check (strict accountability form) contained on it, allowing to identify this cashier's check (strict reporting form) (QR-code and (or) date and time of the calculation, the serial number of the fiscal document, the sign of the calculation, the amount of the calculation, the factory number of the fiscal accumulator and the fiscal sign of the document).

5.9. When making payments by the driver or conductor in the passenger compartment of the vehicle when selling travel documents (tickets) and coupons for travel in public transport, the obligation to send the buyer (client) a cash receipt (strict accountability form) in addition to the methods specified in paragraphs 2, , 5.7 and 5.8 of this article, can be executed by the user by providing the buyer (client) with the specified documents (tickets) and coupons on paper indicating information sufficient for identification and free receipt by the buyer (client) using the information resources of the fiscal data operator and (or) the tax authority posted on the Internet, a cash receipt (form of strict reporting) in electronic form, which must be generated on the day of the calculation.

5.10. In cases of settlements (with the exception of cash settlements, as well as settlements with the presentation of an electronic means of payment, subject to direct interaction between the client and the user), when accepting payment for housing and utilities, the obligation to use cash registers, including the formation of a cash check (strict reporting form) and the transfer of all fiscal data in the form of fiscal documents generated using cash registers to the tax authorities in electronic form through a fiscal data operator, is performed by the user within a period not exceeding five working days from the date of receipt of funds to the user's account.

The obligation to issue (send) a cash receipt (strict accountability form) to the client when making the calculations specified in this clause is fulfilled by issuing (sending) to the client by the user free of charge at his written request on paper or in electronic form, containing the name of the service, date and the settlement amount, within a period not exceeding five working days from the date of receipt of such a request. Such a request must be transmitted (sent) by the client to the user no later than three months from the date of the formation of the corresponding cash receipt (strict reporting form). In the absence of such a request, after the expiration of the specified period, the user's obligation to issue (send) a cash receipt (strict accountability form) to the client is considered fulfilled.

6. Users are obliged to ensure the transfer at the time of calculation of all fiscal data in the form of fiscal documents generated using cash registers (except for the documents specified in Clause 4.1 of Article 4.1 of this Federal Law) to the tax authorities through a fiscal data operator, subject to the provisions of paragraph the third of this paragraph, except for the cases specified in paragraph 7 of Article 2

(see text in previous edition)

All fiscal documents received by the fiscal data operator (except for the documents specified in Clause 4.1 of Article 4.1 of this Federal Law) are recorded and stored by the fiscal data operator in an uncorrected form in the fiscal database.

(see text in previous edition)

When transferring fiscal documents in electronic form, the details of a cash receipt or a strict reporting form, established by paragraphs five, six, sixteen, eighteen of paragraph 1 of Article 4.7 of this Federal Law, as well as information about the serial number of an automatic settlement device, may not be transmitted to the operator of fiscal data, provided that such data was transferred to the fiscal data operator earlier as part of a registration report or a report on changes in registration parameters.

6.1. Users who make payments for goods marked with identification means (hereinafter referred to as marked goods), and who, in accordance with the legislation of the Russian Federation, must send (enter) information about such goods to the state information system for monitoring the circulation of goods subject to mandatory marking with identification means, or the federal state information system for monitoring the movement of medicinal products for medical use from the manufacturer to the end consumer using identification tools for medicinal products for medical use (hereinafter referred to as labeling information systems), at the time of payment for such goods, they must generate data on such goods, provided the legislation of the Russian Federation on the use of cash registers, in the form of requests for a marking code and notifications of the sale of marked goods in electronic form using counter cash register equipment that provides the possibility of generating the specified data and their transfer using this cash register equipment to the operator of marking information systems through the operator of fiscal data, except for the cases provided for in paragraph 7 of Article 2 and paragraph 2.1 of Article 5 of this Federal Law.

Users who are specified in the first paragraph of this clause and make payments for marked goods, in the cases provided for in clause 7 of Article 2 of this Federal Law, are obliged to verify the accuracy of the marking codes of such goods using cash registers containing a fiscal drive that provides self-checking the reliability of marking codes, according to their verification code, if the marking code contains a verification code that can be independently verified by a fiscal accumulator using the verification code verification key, except as provided for in paragraph 2.1 of Article 5 of this Federal Law.

7. Users who have entered into an agreement with a fiscal data operator, whose permission to process fiscal data was subsequently revoked, from the date of termination of such permission until the conclusion of an agreement with a new fiscal data operator, have the right to use cash registers without transferring fiscal documents to the tax authorities and the operator of marking information systems (if the user made payments for marked goods) in electronic form through the operator of fiscal data, but not more than within 20 calendar days. At the same time, cash registers cannot be used in a mode that does not provide for the mandatory transfer of fiscal documents to the tax authorities and the operator of marking information systems (if the user made payments for marked goods) in electronic form through the operator of fiscal data, and when concluding an agreement with a new operator of fiscal data, users are obliged to transfer to the tax authorities and the operator of information systems of marking (if the user made payments for marked goods) in electronic form through the operator of fiscal data all fiscal documents that were not transferred.

(see text in previous edition)

8. In the event of the adoption of a regulatory legal act, which introduces changes to the requirements for cash registers and (or) fiscal storage:

cash registers and fiscal storage devices that comply with the requirements that were in force prior to the date of entry into force of the specified regulatory legal act, and which do not comply with the requirements amended by the specified regulatory legal act, may be included in the register of cash registers and the register of fiscal drives within one year from the date of entry into force of the said normative legal act. Such cash registers and fiscal drives, which are included in the register of cash registers and the register of fiscal drives, are not subject to exclusion from the register of cash registers and the register of fiscal drives due to their non-compliance with the requirements amended by the specified regulatory legal act within two years from the date of entry into force of the specified normative legal act;

cash register equipment and a fiscal drive that are included in the register of cash register equipment and the register of fiscal drives, comply with the requirements that were in effect before the date of entry into force of the specified regulatory legal act, and do not comply with the requirements amended by the specified regulatory legal act, may be registered, re-registered , be used by users and are not subject to exclusion from the register of cash registers and the register of fiscal drives due to their non-compliance with the specified regulatory legal act within two years from the date of entry into force of the specified regulatory legal act. If, within two years from the date of adoption of the said regulatory legal act, the cash register equipment and the fiscal drive are not brought into compliance with the requirements amended by the specified regulatory legal act, such cash register equipment and the fiscal drive are subject to exclusion, respectively, from the register of cash registers. of cash registers and the register of fiscal drives, with the exception of the case provided for in clause 8.1 of this clause, the federal executive body shall give written explanations to tax authorities, organizations, individual entrepreneurs and individuals on the application of the legislation of the Russian Federation on the use of cash registers.

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