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THE FEDERAL LAW
On the introduction of amendments to the Federal Law "On the use of cash registers in cash settlements and (or) settlements using payment cards", the Code of Administrative Offenses of the Russian Federation and certain legislative acts of the Russian Federation"

Article 1
Include in the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" (Collected Legislation of the Russian Federation, 2003, No. 21, art. 1957; 2009, No. 23, article 2776; No. 29, article 3599; 2010, No. 31, article 4161; 2011, No. 27, article 3873; 2012, No. 26, article 3447; 2013, No. 19, article 2316; No. 27, Article 3477; No. 48, Article 6165; 2014, No. 19, Article 2316; 2015, No. 10, Article 1421) the following changes:
1) in the title of the Federal Law, the words “cash settlements and (or) settlements using payment cards” shall be replaced by the words “settlements using cash and (or) electronic means of payment”;
2) article 1 shall be stated in the following wording:
"Article 1. General provisions and basic concepts used in this Federal Law

1. Legislation on the use of cash registers consists of this Federal Law and regulatory legal acts adopted in accordance with it.
2. This Federal Law defines the rules for the use of cash registers when making settlements using cash and (or) electronic means of payment for goods sold, work performed, services rendered on the territory of the Russian Federation, as well as when accepting rates (interactive rates) and paying Money as a prize in the implementation of activities for the organization and conduct of gambling (hereinafter referred to as settlements) in order to ensure the interests of citizens and organizations in the sale of goods, the performance of work and the provision of services, the protection of consumer rights, as well as the protection of the established procedure for the sale of goods, the performance of work and the provision services, fiscal interests of the state, financial discipline, including tax discipline, ensuring the completeness of revenue accounting in organizations and individual entrepreneurs.
3. For the purposes of this Federal Law, the following basic concepts are used:

automated system for forms strict accountability- cash register equipment that prints strict reporting forms on paper, as well as their formation in the form of electronic documents;
fiscal data base - a set of fiscal data received from users to the operator of fiscal data, protected from access by third parties using encryption (cryptographic) means of protecting fiscal data;
ATM means a device for automatic dispensing and (or) acceptance of cash payment means (banknotes) using electronic means of payment, settlements (with the exception of those made using cash means of payment), transmission of instructions to a credit institution on the implementation of these settlements on behalf of customers on their bank accounts and for the preparation of documents confirming the transmission of relevant instructions;
strict reporting form - primary accounting document equated to a cashier's check, handwritten or printed using an automated system for strict reporting forms on paper, including on a printed form (except for the calculations specified in paragraph 8 of this article), as well as generated by this automated system as electronic document, containing information about the settlements in the provision of services and confirming the fact of the settlement between the user and the buyer (client);
manufacturer - a person engaged in the production and supply of fiscal drives and (or) cash registers and its technical support;
serviceability of cash register equipment - compliance of cash register equipment with the requirements established by this Federal Law and regulatory legal acts adopted in accordance with it;
cash receipt - a primary accounting document printed by cash register equipment on paper (with the exception of the calculations specified in paragraph 8 of this article), as well as generated in the form of an electronic document at the time of payment for goods (work, services), containing information about these calculations and confirming the fact of the settlement between the user and the buyer (client);
fiscal attribute key - a key document designed to generate a fiscal attribute, created using a master key;
cash registers - cash registers that print cash receipts on paper, as well as their formation in the form of electronic documents;
cash register equipment - electronic computers, other computer devices and their complexes that generate electronic documents with information about settlements, ensure that such information is recorded in fiscal drives and transferred to tax authorities through a fiscal data operator, as well as printing documents with this information on paper media in the form of cash receipts or strict reporting forms in accordance with the rules established by this Federal Law and regulatory legal acts adopted in accordance with it;
master key - a key document for creating a series of fiscal attribute keys, as well as for checking fiscal attributes generated using a fiscal attribute key from this series;
fiscal data processing - any action (operation) or a set of actions (operations) performed by a fiscal data operator when creating and using a fiscal database using information technologies And technical means including receipt, validation, collection, recording, systematization, accumulation, storage in an uncorrectable form, extraction, use, transfer to the tax authorities, provision of such data and access to such data to tax authorities, excluding modification (correction), depersonalization, blocking , deletion and destruction of fiscal data and settlement information;
fiscal data operator - a legal entity established in accordance with the legislation of the Russian Federation, located in the Russian Federation, which has received, in accordance with this Federal Law and regulations adopted in accordance with it, permission to process fiscal data, which stores and processes these fiscal data; data on the territory of the Russian Federation using technical means belonging to him by right of ownership;
passport of a fiscal accumulator - a document issued by a manufacturer engaged in the production of a fiscal accumulator, containing information about the fiscal accumulator;
re-registration of cash registers - the introduction by the tax authority of changes in information about cash registers and (or) the user, previously entered in the register book of cash registers and the registration card of cash registers, and providing the user, based on the results of user authentication, control - cash registers, its fiscal drive, checking the accuracy of the information entered and the serviceability of cash registers of a new registration card for cash registers on paper or in the form of an electronic document;
payment terminal- a device for making settlements using cash registers, with the exception of those carried out using electronic means of payment (hereinafter referred to as cash settlements), in automatic mode (without the participation of an authorized person of an organization or an individual entrepreneur making cash settlements);
user - a person using cash registers when making settlements with a buyer (client);
registration of cash registers - making by the tax authority an entry about cash registers, its fiscal drive and the user in the register of cash registers based on the results of authentication of the user, cash registers, its fiscal drive and checking the serviceability of cash registers, assignment by the tax authority of the cash register equipment of the registration number and issuance by the tax authority to the user of the registration card of the cash register equipment on paper or in the form of an electronic document;
register of cash registers - a set of information about cash registers that users have the right to use when making payments;
register of fiscal accumulators - a set of information about fiscal accumulators that users have the right to use in cash registers;
information on settlements - information on settlements carried out by organizations and individual entrepreneurs in accordance with this Federal Law and regulatory legal acts adopted in accordance with it, including information about the organization and individual entrepreneur making the settlement, and about the cash register equipment used in implementation of the calculation;
deregistration of cash registers - the entry by the tax authority into the accounting book and registration card of cash registers of information about the termination of the use of cash registers;
means of checking the fiscal attribute - an encryption (cryptographic) means of protecting fiscal data, which provides the possibility of guaranteed detection of adjustments or falsification of fiscal data based on the results of their verification using a master key;
means of generating a fiscal attribute - an encryption (cryptographic) means of protecting fiscal data that provides the possibility of generating a fiscal attribute using the key of the fiscal attribute;
fiscal data - information about settlements signed with a fiscal sign;
fiscal drive - encryption (cryptographic) means of protecting fiscal data in a sealed case, containing a key of a fiscal attribute, providing a record of the list of fiscal data established by this Federal Law or regulatory legal acts adopted in accordance with it, in an uncorrectable form, their non-volatile long-term storage, formation of a fiscal sign, authentication of electronic documents sent to the cash register by the operator of fiscal data, as well as, if necessary, the user providing encryption of fiscal data, in order to ensure the confidentiality of information transmitted to the operator of fiscal data;
fiscal attribute - reliable information generated by the means of generating a fiscal attribute using the key of the fiscal attribute as a result of cryptographic transformation of the list of information on settlements established by this Federal Law or regulatory legal acts adopted in accordance with it, providing the possibility of guaranteed detection of adjustments or falsification of these information based on the results checking them using the fiscal attribute checker.
4. Cash register equipment is used on the territory of the Russian Federation in without fail by all organizations and individual entrepreneurs when they make settlements, except for the cases established by this Federal Law.
5. When providing services, the list of which approved by the government Russian Federation, organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, may not use cash registers, subject to the issuance of a strict reporting form made on paper.
The Government of the Russian Federation establishes the procedure for the manufacture, issuance, accounting, storage and destruction of forms of strict accountability specified in paragraph 1 of this paragraph.
6. When making settlements, organizations and individual entrepreneurs at the time of settlement are obliged to print a cashier's check (strict reporting form) on paper using cash registers and transfer it to the buyer (client) (except for the case specified in paragraph 8 of this article) , generate a cash receipt (strict reporting form) in the form of an electronic document and send it to the tax authorities through a fiscal data operator.
7. At the request of the buyer (client), organizations and individual entrepreneurs, in addition to the cash receipt (strict reporting form) printed by cash registers on paper, are obliged to transfer to the buyer (client) a copy of the cash receipt (strict reporting form) in the form of an electronic document in in unencrypted form, provided that the buyer (client) provides the address Email to which it should be transferred.
A copy of such a cash receipt (strict reporting form) in the form of an electronic document must contain the e-mail address of its recipient provided by the buyer (client) and the e-mail address of the sender (organization or individual entrepreneur).
Organizations and individual entrepreneurs have the right to instruct the operator of fiscal data to transfer to buyers (clients) copies of cash receipts (strict reporting forms) in the form of electronic documents. In this case, the e-mail address of the fiscal data operator must be specified as the sender's e-mail address.
A copy of a cash receipt (strict reporting form) received by the buyer (client) in the form of an electronic document, including printed by him independently on paper, is equated to a cash receipt (strict reporting form) printed by cash registers on paper, provided information about this cash receipt(strict reporting form) in the fiscal data base of the fiscal data operator.
8. When making settlements on the Internet information and telecommunication network using electronic means of payment, organizations and individual entrepreneurs are obliged to transfer to the buyer (client) a cash receipt (strict accountability form) in the form of an electronic document in the manner established by the federal body executive power that performs the functions of generating public policy and legal regulation in the field of application of cash registers.
9. The validity period of the fiscal attribute key, which is contained in the fiscal accumulator used by organizations and individual entrepreneurs in the provision of services, as well as organizations and individual entrepreneurs using the simplified taxation system, organizations and individual entrepreneurs who are taxpayers of the single tax on imputed income for certain types activities, in the implementation of types entrepreneurial activity established by paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, and individual entrepreneurs who are taxpayers applying the patent taxation system, 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 taxation system, with the exception of individual entrepreneurs trading in excisable goods, may be at least 36 months from the date of registration with the tax authorities of cash register equipment that uses the specified key of the fiscal attribute in the fiscal drive of such cash register equipment, provided that the fiscal drive complies with the requirements established by this Federal Law and adopted in accordance with him normative legal acts.

A detailed analysis of the changes is in this article.

About terminology

The law applies to all cash and non-cash payments (except for payments between organizations and (or) individual entrepreneurs). The very definition of settlements has expanded: now it is also a set-off of previously made prepayments (for example, when selling goods for gift cards), receiving other things as payments for the goods (for example, when returning an old thing as a set-off for the cost of acquiring a new one (trade-in).

Calculations are now considered to be the receipt and return of targeted loans for the purchase of goods, works, services, as well as loans in a pawnshop secured by things.

About vending

The conditions under which vending should use online cash desks have become known. Owners of vending machines are officially allowed to use one cash desk (located, for example, in a data center) for several machines, subject to the following conditions:

1. the vending machine does not sell excisable, technically complex goods, as well as goods subject to mandatory labeling;
2. its serial number is openly indicated on the body of the machine.

Also, from February 1, 2020, when paying, a QR code must be displayed on the display of the vending machine. It is not necessary to print a paper check. If the buyer has not provided the number before the settlement mobile phone or e-mail address - you can not send an electronic check to the buyer. Those who use mechanical vending machines (when selling chewing gum, shoe covers, etc.) do not need cash registers.

Who should not use cash registers

Not to use cash desks (subject to the issuance of a document confirming the fact of settlements) can be individual entrepreneurs who have the appropriate patent, who repair clothes and shoes, furniture, housing; dry cleaners, photo studios, tutors, nurses, cleaning companies, home cooks; those who make keys, carry out plumbing work, rent out their housing.

Libraries, municipal parking lots and credit organizations are also allowed to work without cash desks.

Who should use cash registers

Cash desks should be used by hairdressers and cosmetologists, companies that repair electronic equipment, vehicles, telephones and computers, transport organizations, hunting grounds, veterinary clinics and pharmacies, all trade and public catering.

About cash receipt

When making payments on the Internet, a cash receipt must be sent to the client in electronic form(to e-mail or subscriber number), but at the same time it may or may not be printed at the discretion of the entrepreneur. Banking paying agents are required to issue paper checks to customers, and if the customer has provided an e-mail or subscriber number, then paper and (or) electronic.

When providing prepaid services - for example, holding concerts, providing communication services, providing transport services - a check is issued to the client only when selling a ticket (transport card, making an advance payment for communication services), but now a check must also be sent to the tax office confirming the implementation of the prepaid service (holding a concert, traveling, providing communication services). Such a check must be sent to the Federal Tax Service no later than the next business day, but the client does not need to issue it.

When receiving funds by insurance agents, a cash receipt is issued (sent) to the client directly by the insurer.

The correction check is broken if the calculation was made without the use of CCP.

If non-cash payments for goods are carried out by a traditional money transfer order issued directly at the bank, then the check is issued no later than the next business day from the date the seller receives the funds, but no later than the date the goods are transferred to the buyer).

About OFD, FN and FTS

CRFs (as well as CRE producers and expert organizations) are required to provide the Federal Tax Service with information on beneficiaries and beneficial owners in accordance with the requirements of the law.

OFD can now process fiscal data without depersonalization (under an agreement with a CCP user).

clarified difficult moments related to CCT. If earlier the report on the closure of the FN could not be provided to the Federal Tax Service only in case of loss or theft of the cash register, now it may not be provided in the event of a factory defect, while the defective FN itself must be submitted to the Federal Tax Service for examination.

The user is now entitled to send a report on the closure of the FN to the Federal Tax Service only after he receives confirmation of the OFD on the acceptance of all fiscal documents generated by this FN.

If the entrepreneur ceases his activity and this is recorded in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, the cash register is deregistered automatically.

Thus, the law finally established the procedure for the use of cash registers in various business areas, the procedure for providing a check and working with fiscal accumulators. Now Russian entrepreneurs it remains only to comply with it, not forgetting about fines.

Amendments to Federal Law No. 54-FZ dated May 22, 2003 (at the bottom of the table is a slider that will help you see the table for narrow-format monitors)

Article 1. Basic concepts used in this Federal Law

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

cash registers used in cash settlements and (or) settlements using payment cards (hereinafter referred to as cash registers), - cash registers equipped with fiscal memory, electronic computers, including personal computers, software - technical complexes;

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

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

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

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

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

Article 2. Scope of application of cash registers

1. Cash register equipment included in the State Register is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make cash payments and (or) payments using payment cards in cases of selling goods, performing work or providing services .

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

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

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

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

sales of newspapers and magazines, as well as related products in newspaper and magazine kiosks, provided that the share of sales of newspapers and magazines in their turnover is at least 50 percent and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. Accounting trading revenue from the sale of newspapers and magazines and from the sale of related products are kept separately;

sale of securities;

sales of lottery tickets;

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

providing meals to students and employees general education schools and equated to them educational institutions during training sessions;

trade in markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, car shops, auto shops, motor vans, container-type premises and other similarly equipped and ensuring the display and safety of goods trading places(premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when selling non-food products;

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

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

sales in rural areas (with the exception of district centers and urban-type settlements) of medicines in pharmacies located in feldsher-midwife stations;

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

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

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

sale of objects of religious worship and religious literature, provision of services for conducting religious rites and ceremonies in religious buildings and structures and in territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises religious organizations registered in the order established by law Russian Federation;

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

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

Article 3 State Register

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

2. The procedure for maintaining the State Register, the requirements for its structure and composition of information, as well as the federal executive body authorized to maintain the State Register, are determined by the Government of the Russian Federation.

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

4. The state register is subject to official publication in accordance with the established procedure. Changes and additions made to the State Register are subject to official publication within 10 days from the date of adoption of such changes and additions.

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

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

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

At the same time, cash register equipment used by organizations (with the exception of credit organizations) and individual entrepreneurs must:

be registered with the tax authorities at the place of registration of the organization or individual entrepreneur as a taxpayer;

be in good order, sealed in the prescribed manner;

have fiscal memory and operate in fiscal mode.

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

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

Organizations (with the exception of credit institutions) and individual entrepreneurs using cash registers are required to:

register cash registers with tax authorities;

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

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

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

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

Article 6. Obligations of credit institutions using cash registers

Credit institutions that use cash registers in accordance with Article 2 of this Federal Law are required to:

comply with the requirements established by the Central Bank of the Russian Federation in accordance with paragraph 2 of Article 4 of this Federal Law;

use cash register equipment, which must be equipped with software products protected from unauthorized access;

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

Article 7. Control over the use of cash registers

1. Tax authorities:

exercise control over compliance by organizations and individual entrepreneurs with the requirements of this Federal Law;

exercise control over the completeness of accounting for revenue in organizations and individual entrepreneurs;

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

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

impose fines in the cases and in the manner established by the Code of Administrative Offenses of the Russian Federation on organizations and individual entrepreneurs that violate the requirements of this Federal Law.

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

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

Article 8

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

Law of the Russian Federation of June 18, 1993 N 5215-I "On the use of cash registers in the implementation of cash settlements with the population" (Bulletin of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1993, N 27, art. 1018);

paragraphs nineteen - twenty-two of Article 3 of the Federal Law of December 30, 2001 N 196-FZ "On the Enactment of the Code of the Russian Federation on Administrative Offenses" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2002, N 1, Art. 2).

Article 9

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

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

Article 10. Entry into force of this Federal Law

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

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

The president
Russian Federation
V. Putin

THE RUSSIAN FEDERATION

THE FEDERAL LAW
dated 05.22.03 N 54-FZ

ON THE APPLICATION OF CASH EQUIPMENT
WHEN CARRYING OUT CASH SETTLEMENTS
AND (OR) PAYMENTS USING PAYMENT CARDS

Article 1. Basic concepts used in this Federal Law

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

cash registers used in cash settlements and (or) settlements using payment cards (hereinafter referred to as cash registers), - cash registers equipped with fiscal memory, electronic computers, including personal computers, software - technical complexes;

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

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

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

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

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

Article 2. Scope of application of cash registers

1. Cash register equipment included in the State Register is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make cash payments and (or) payments using payment cards in cases of selling goods, performing work or providing services .

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

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

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

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

• sales of newspapers and magazines, as well as related products in newspaper and magazine kiosks, provided that the share of sales of newspapers and magazines in their turnover is at least 50 percent and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. Accounting for trade revenue from the sale of newspapers and magazines and from the sale of related products is kept separately;
• sale of securities;
• sales of lottery tickets;
• sales of travel tickets and coupons for travel in urban public transport;
• providing meals to students and employees of general education schools and educational institutions equivalent to them during training sessions;
• trade in markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, mobile shops, auto shops, motor vans, container-type premises and other similarly equipped and trade places (premises and vehicles, including trailers and semi-trailers) that ensure the display and safety of goods, open counters inside covered market premises when selling non-food products;
• small-scale retail trade in food and non-food products (with the exception of technically complex goods and food products that require certain storage and sale conditions) from handcarts, baskets, trays (including frames protected from atmospheric precipitation, covered with polyethylene film, canvas, tarpaulin);
• sales in passenger cars of trains of tea products in the range approved by the federal executive body in the field of railway transport;
• sales in rural areas (with the exception of district centers and urban-type settlements) of medicines in pharmacies located in feldsher-midwife stations;
• trade in kiosks with ice cream and soft drinks on tap;
• trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, vrazval vegetables and gourds;
• acceptance of glassware and waste materials from the population, with the exception of scrap metal;
• sale of objects of religious worship and religious literature, provision of services for conducting religious rites and ceremonies in religious buildings and structures and in territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations registered in accordance with the procedure established by the legislation of the Russian Federation;
• sales at face value of state postage stamps (postage stamps and other signs applied to postal items) confirming payment for postal services.

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

Article 3. Procedure for maintaining the State Register

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

2. The procedure for maintaining the State Register, the requirements for its structure and composition of information, as well as the federal executive body authorized to maintain the State Register, are determined by the Government of the Russian Federation.

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

4. The state register is subject to official publication in accordance with the established procedure. Changes and additions made to the State Register are subject to official publication within 10 days from the date of adoption of such changes and additions.

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

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

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

At the same time, cash register equipment used by organizations (with the exception of credit organizations) and individual entrepreneurs must:

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

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

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

Organizations (with the exception of credit institutions) and individual entrepreneurs using cash registers are required to:

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

Article 6. Obligations of credit institutions using cash registers

Credit institutions that use cash registers in accordance with Article 2 of this Federal Law are required to:

• comply with the requirements established by the Central Bank of the Russian Federation in accordance with paragraph 2 of Article 4 of this Federal Law;
• use cash register equipment, which must be equipped with software products protected from unauthorized access;
• provide information to the tax authorities at their request in the manner prescribed by federal laws.

Article 7. Control over the use of cash registers

1. Tax authorities:

• exercise control over compliance by organizations and individual entrepreneurs with the requirements of this Federal Law;
• exercise control over the completeness of accounting for revenue in organizations and individual entrepreneurs;
• check documents related to the use of cash registers by organizations and individual entrepreneurs, receive the necessary explanations, certificates and information on issues that arise during the conduct of checks;
• check the issuance of cash receipts by organizations and individual entrepreneurs;
• impose fines in the cases and in the manner established by the Code of Administrative Offenses of the Russian Federation on organizations and individual entrepreneurs that violate the requirements of this Federal Law.

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

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

Article 8

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

Law of the Russian Federation of June 18, 1993 N 5215-I "On the use of cash registers in the implementation of cash settlements with the population" (Bulletin of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1993, N 27, art. 1018);

paragraphs nineteen - twenty-two of Article 3 of the Federal Law of December 30, 2001 N 196-FZ "On the Enactment of the Code of the Russian Federation on Administrative Offenses" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2002, N 1, Article 2).

Article 9

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

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

Article 10. Entry into force of this Federal Law

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

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

The president
Russian Federation
V.Putin

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

THE RUSSIAN FEDERATION

THE FEDERAL LAW

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

Article 1. Basic concepts used in this Federal Law

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

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

Article 2. Scope of application of cash registers

1. Cash register equipment included in the State Register is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make cash payments and (or) payments using payment cards in cases of selling goods, performing work or providing services .

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

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

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

In accordance with Article 26 of the Federal Law of November 22, 1995 N 171-FZ, in the field of production and circulation of ethyl alcohol, alcoholic and alcohol-containing products, it is prohibited retail alcoholic products in violation of the requirements of Article 16 of the said Federal Law, that is, including the retail sale of alcoholic products in cities without cash registers (letter of the Ministry of Finance of Russia dated 03.09.2009 N 03-01-15 / 9-441).

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

• Title of the document;
• the serial number of the document, the date of its issue;
• name for the organization (last name, first name, patronymic - for an individual entrepreneur);
• taxpayer identification number assigned to the organization (individual entrepreneur) that issued (issued) the document;
• name and quantity of paid purchased goods (work performed, services rendered);
• the amount of payment made in cash and (or) using a payment card, in rubles;
• position, surname and initials of the person who issued the document, and his personal signature.

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

• sales of newspapers and magazines, as well as related products in newspaper and magazine kiosks, provided that the share of sales of newspapers and magazines in their turnover is at least 50 percent and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. Accounting for trade revenue from the sale of newspapers and magazines and from the sale of related products is kept separately;
• sale of securities;
• sales of lottery tickets;
• sales of travel tickets and coupons for travel in urban public transport;
• providing meals to students and employees of general education schools and educational institutions equivalent to them during training sessions;
• trade in markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, mobile shops, auto shops, motor vans, container-type premises and other similarly equipped and trade places (premises and vehicles, including trailers and semi-trailers) that ensure the display and safety of goods, open counters inside covered market premises when selling non-food products;
• small-scale retail trade in food and non-food products (with the exception of technically complex goods and food products that require certain storage and sale conditions) from handcarts, baskets, trays (including frames protected from atmospheric precipitation, covered with polyethylene film, canvas, tarpaulin);
• sales in passenger cars of trains of tea products in the range approved by the federal executive body in the field of railway transport;
• paragraph is invalid. - Federal Law of July 27, 2010 N 192-FZ;
• trade in kiosks with ice cream and soft drinks on tap;
• trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, vrazval vegetables and gourds;
• acceptance of glassware and waste materials from the population, with the exception of scrap metal;
• sale of objects of religious worship and religious literature, provision of services for conducting religious rites and ceremonies in religious buildings and structures and in territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations registered in accordance with the procedure established by the legislation of the Russian Federation;
• sales at face value of state postage stamps (postage stamps and other signs applied to postal items) confirming payment for postal services.

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

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

4. The provisions of paragraphs 2, 2.1 and 3 of this article do not apply to payment agents engaged in the activity of accepting payments from individuals, as well as to credit institutions and bank payment agents, subagents operating in accordance with the legislation on banks and banking activities.

Article 3. Procedure for maintaining the State Register

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

2. The procedure for maintaining the State Register, the requirements for its structure and composition of information, as well as the federal executive body authorized to maintain the State Register, are determined by the Government of the Russian Federation.

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

4. The state register is subject to official publication in accordance with the established procedure. Changes and additions made to the State Register are subject to official publication within 10 days from the date of adoption of such changes and additions.

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

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

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

At the same time, cash register equipment (with the exception of cash register equipment as part of payment terminals used by payment agents and bank payment agents, subagents, and ATMs used by bank payment agents) used by organizations (except for credit institutions) and individual entrepreneurs must :

• be registered with the tax authorities at the place of registration of the organization or individual entrepreneur as a taxpayer;
• have fiscal memory and operate in fiscal mode.

1.1. Cash register equipment as part of a payment terminal used by a payment agent and a bank payment agent, subagent, and an ATM used by bank payment agents, subagents, must:

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

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

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

1. Organizations (with the exception of credit institutions) and individual entrepreneurs using cash registers (with the exception of cash registers as part of payment terminals used by payment agents and bank payment agents, subagents, and ATMs used by bank payment agents) are obliged :

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

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

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

Article 6. Obligations of credit institutions using cash registers

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

• comply with the requirements established by the Central Bank of the Russian Federation in accordance with paragraph 2 of Article 4 of this Federal Law;
• use cash register equipment, which must be equipped with software products protected from unauthorized access;
• provide information to the tax authorities at their request in the manner prescribed by federal laws.

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

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

If a credit institution uses a payment terminal or an ATM that accepts cash payment means that are not the main assets of this credit institution and do not belong only to it by right of ownership or, due to the specifics of its design or the characteristics of its location, do not allow it to fulfill its obligations, provided for by this article, such a payment terminal or ATM must be equipped with serviceable cash registers registered with the tax authorities, sealed in the prescribed manner, operated in the fiscal regime and ensuring the fixation of settlement transactions on a cashier's check, control tape and in fiscal memory.

Article 7. Control over the use of cash registers

1. Tax authorities:

• exercise control over compliance by organizations and individual entrepreneurs with the requirements of this Federal Law;
• exercise control over the completeness of accounting for revenue in organizations and individual entrepreneurs;
• check documents related to the use of cash registers by organizations and individual entrepreneurs, receive the necessary explanations, certificates and information on issues that arise during the conduct of checks;
• check the issuance of cash receipts by organizations and individual entrepreneurs;
• impose fines in the cases and in the manner established by the Code of Administrative Offenses of the Russian Federation on organizations and individual entrepreneurs that violate the requirements of this Federal Law.

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

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

Article 8

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

Law of the Russian Federation of June 18, 1993 N 5215-1 "On the use of cash registers in the implementation of cash settlements with the population" (Bulletin of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1993, N 27, art. 1018);

paragraphs nineteen - twenty-two of Article 3 of the Federal Law of December 30, 2001 N 196-FZ "On the Enactment of the Code of the Russian Federation on Administrative Offenses" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2002, N 1, Art. 2).

Article 9

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

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

Article 10. Entry into force of this Federal Law

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

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

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