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RUSSIAN FEDERATION
FEDERAL LAW
About using cash receipts
when cash payments are made
and (or) payments using payment cards
Adopted by the State Duma style="mso-spacerun:yes"> April 25, 2003
Approved by the Federation Council style="mso-spacerun:yes"> May 14 2003
(in the [ [ Federal Law]] of the [ [ Federal Law]]) 3 June 2009 N 121-FZ
Assembly Legislation of the Russian Federation, 2009, N 23, st.
2776; Federal Act of 17 July 2009 style="mso-spacerun:yes"> n 162-FZ- Collection
legislation Russian The Federation, 2009, N 29, st. 3599;
Federal Law of 27 July 2010 N 192-FZ - Meeting
legislation Russian The Federation, 2010, N 31, st. 4161;
Federal Law of 27 June N 162-FZ - Meeting
legislation Russian The Federation, 2011, N 27, st. 3873;
Federal Law of 25 June 2012 N 94-FZ - Meeting
Russian federation legislation, 2012, N 26, st. 3447;
Federal Law style="mso-spacerun:yes"> 7 May N 89-FZ - Meeting
legislation Russian The Federation, 2013, N 19, st. 2316;
Federal Law of 2 July 2013 N 185-FZ - Meeting
legislation Russian The Federation, 2013, N 27, st. 3477;
Federal Act of 25 November g. N 317-FZ
Russian federation legislation, 48, st. 6165;
Federal Law of 5 style="mso-spacerun:yes"> May N 111FZ - Meeting
legislation Russian Federation, 2014, N 19, st. 2316;
Federal Law style="mso-spacerun:yes"> March 2015 N 51-FZ To Collection
Russian legislation, 2015, N 10, article 1421)
Article 1: Key Concepts Used in this
Federal Law
For the of this
Key Concepts:
control-cash technician used to
cash of calculations style="mso-spacerun:yes"> and (or) with usage
payment maps (remainder of - technique,
cash register machines, with Fiscal of Memory,
computer-computing machines, Personal,
software and technical systems
cash calculations style="mso-spacerun:yes"> - produced
cash payment style="mso-spacerun:yes"> estimates items
work performed, services rendered
fiscal memory-hardware complex style="mso-spacerun:yes"> tools
cash techniques,
unadjusted daily (daily) and
nonvolatile long storage of the final of the
required for full accounting of cash of the and
Calculus with Using the payment maps, s
control-cash , in for the target
tax calculations
fiscal regime- checkpoint">
hardware, ensuring the registration of fiscal data in (fiscal) memory; Fiscal data style="mso-spacerun:yes">
fiscal memory information about cash payments and (or)
payment card calculations;
State Register of Cash and Cash style="mso-spacerun:yes"> Technics
State Registry - models
used in the Russian
Federation.
Payment Terminal - for cash implementation
cash calculations in mode (no )
authorized of organization of the individual
businessman, cash payments style="mso-spacerun:yes"> (paragraph
Federal by law of 3 June 2009 N 121-FZ-Assembly
Russian legislation, 2009, N 23, 100 2776);
ATM- for in automatically
mode (excluding the authorized person of the credit organization or
bank payment agent, bank payment subagent,
implementing with
national of payment a system) (or) (or)
cash payment (banknotes) payment cards
cash and (or) with usage
payment cards, transfers credit orders
Calculations by clients by bank
and for Documents
corresponding orders (Paragraph introduced by Federal Law of 3 June 2009 N 121-FZ - The collection of Federation, 2009, N 23, 2776; in red. Federal Act of 7
May 2013 g. N 89-FZ - The collection of legislation style="mso-spacerun:yes"> Russian
Federation, 2013, N 19, st. 2316).
Article 2: Scope of Cashiering Technology
1. Control-cash technique, included in State
registry, applies to Russian
mandatory order all and individual
entrepreneurs in cash Calculers
and (or) payments using payment cards in cases sales
products, services, or services.
(Paragraph has expired under the Federal Act of 7 May
2013 . N 89-FZ- Collection of Russian Federation Legislation
2013, N 19, st. 2316)
1-1. The credit organization does not use cash
technology, except in cases:
implementation of cash pecs with
payment terminal not reflected daily in accounting
according to Central Bank regulations Russian
;
implementation of cash pecs with
payment terminal installed outside style="mso-spacerun:yes"> this
credit organization;
implementation of cash pecs with
payment terminal, not the main of this
credit organization and is not style="mso-spacerun:yes">
property
(Paragraph 1-1 was introduced by the Federal Act of 7 May 2013. N 89-FZ
Law Assembly of the Russian Federation, 2013, n 19, st.
2316)
2. Organizations and individual entrepreneurs according to
with the order determined by the Government of the Russian Federation
implement cash cash (or) (or)
use of payment cards style="mso-spacerun:yes"> without using cash accounting
techniques in case of service delivery to the condition of the output
appropriate strict reporting forms.
The order of the form of the strict reporting forms
equated to cashiers and their accounting, storage, and
destruction is being destroyed by the Government of the Russian Federation.
2-1. Organizations and individual entrepreneurs,
tax payers for single tax revenue for individual
activity, at on the enterprise
activities, of installed 2 346-26 Tax
Russian Federation Code , and individual entrepreneurs,
taxpayers, using the patent system
tax, on the enterprise
activity, in of the by the law of the subjects of the Russian Federation
Federation has using the system patent
taxes, and not 2 and 3
true article, can cash in cash style="mso-spacerun:yes"> and
(or) Calculus with maps without
control-cash clause on request
buyer (client) of the (commodity check, receipts or
other of the document, cash for
corresponding product (work, service). The specified document is issued
in payment for (work, services) and in
details (in this example: Federal Act of 25 June 2012 N
94-FZ-Russian legislation collection, 2012, N 26,
3447):
Name of the document;
the document sequence number, the date that the document was issued;
name for the organization (last name, the name, of the for
individual entrepreneentreprene-;
identification number Taxpayer, assigned
organization (sole proprieor) of the issuer (s)
document;
name and number style="mso-spacerun:yes"> Billable Goods Paid
(performed services rendered)
amount of payment, cash in cash and
(or) using payment card, in roubles;
title, last name, and initials that issued the document, and
personal signature
(Paragraph 2-1 was introduced by Federal Act No. 17 style="mso-spacerun:yes"> July 2009 N
162-FZ-Legislative Assembly of the Russian Federation Federation, 2009, N
29, article 3599)
3. and individual entrepreneurs in power
specifics of of your activities
can be produce cash Calculus
(or) Calculus with maps without
control-cash of the kinds of
Activity:
sales of newspapers and logs, related products in
newspaper kiosks as long as the sales share of is and
their trade is at least 50 percent and
assortment of collateral products approved by
government of the subject Russian Federation. Sales revenue from
sales of newspapers and magazines and related products are maintained
separate;
sales of securities;
lottery tickets sales;
ticket and ticket sales for travel in city
public transport;
To provide power to learners and employees style="mso-spacerun:yes"> educational
organizations that implement general education programs in
training session time (in the red. Federal Act of 2 July 2013
N 185-FZ-Assembly of Russian legislation, 2013, N
27, Text 3477);
Trade in markets, fairs, in of the exhibition grounds, a
also in other trade areas
excluded pending style="mso-spacerun:yes"> stores in stores
pavilions, kiosks, The tents, auto-shops, auto shops,
vans, rooms of a container and other similar to
{ \cs6\f1\cf6\lang1024 } staged and{ \cs6\f1\cf6\lang1024 }
{ \cs6\f1\cf6\lang1024 style="mso-spacerun:yes"> trade
places (rooms and vehicles, including trailers) and
semi-trailers), open counters inside covered market quarters
for non-food item trade
tolerable shallow food and
non-food goods (with exception of the technically complex
goods and food that require certain conditions
storage and sales) from handheld carts, baskets, trays (including
protected from atmospheric sediments frames, extended
polyethylene film, canvas, tarpaulin);
sales in passenger
assortment, approved by by the federal executive
Rail transport authorities
(Paragraph is lost by the strength of the in the Federal Act of 27
July 2010 N 192-FZ - The Russian law
Federation, 2010, N 31, st. 4161)
trading in kiosks and soft drinks in
roseming;
Trading from of tanks style="mso-spacerun:yes"> beer, kvu, vegetable
oil, alive fish, kerosene, vegetables and
cultures; Reception of glassware and waste materials, except scrap; implementations of objects religious religious literature, service provision religious religious ceremonies in religious buildings and structures Not territories, in Other places, provided religious for these targets, in and in enterprises religious organizations, registered in order, Russian Federation Law; sales by nominal sales style="mso-spacerun:yes"> the cost of signs
e-mail payment style="mso-spacerun:yes"> marks and other of
postage) that confirm payment for mail services.
Organizations and individual entrepreneurs, in
remote or hard-to-reach locations (except
district centres, urban settlements), specified in the list, approved by the state The Subjects of the of the Russian Federation, can implement cash
Calculus with Using the payment maps without
Pharmac' Organizations, in the and midwifery points, in
locations, , and standalone medical units
organizations, with license activity
(outpatient, paramedical and midwife stations) centers
(secession) general medical practice),
rural items, in the pharmacy
organizations, can implement cash payments and (or)
payments using payment cards at sales of medics
without using cash controls (paragraph entered
Federal Law of 27 July 2010 N 192-FZ - Meeting
Laws of the Russian Federation, 2010, N 31, article 4161; in
Federal Act of 25 November g. N 317-FZ
Russian legislation, 2013, N 48, 100 6165).
4. Locations 2, 2-1 and 3
applies to payment agents, activity
to receive payments from individuals, as well as credit organizations
and bank payments agents, subagents,
activity in Banks
banking activities (ed.) of the Federal Act of June 3 2009
g. N 121-FZ-Assembly of Russian legislation, 2009,
N 23, , 2776; Federal Law of 27 June 2011 N 162-FZ-
Russian Law Assembly, 2011, N 27, st.
3873).
Article 3: Order of Maintenance of the State Register
1. cash of and (or)
payments using payment cards in style="mso-spacerun:yes"> Russian
Federation is used by technique
included in the State Register.
2. Order of Maintenance of the State Register, Requirements for it
and composition
executive of power, delegate to run
State registry, is defined by By the Government of the Russian Federation
Federation.
3. (Paragraph 3 is no more effective under the Federal Act of 7.
May 2013 g. N 89-FZ - The collection of legislation style="mso-spacerun:yes"> Russian
Federation, 2013, N 19, st. 2316)
4. The registry shall be officially published
in set order. Changes in and additions to in
State registry, to official in
10-day period from the date of commit of such changes and additions.
5. In of the public registry style="mso-spacerun:yes"> earlier
exploitation is implemented by before the service lives
{ \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b } style="mso-spacerun:yes"> but
for more than 10 years (in Federal Law of March 8, 2015) style="mso-spacerun:yes"> N
51-FZ-Collection of Russian legislation, 2015, N 10,
1421).
Article 4: Requirements for cash and control equipment,
order and conditions for registering and applying it
1. requirements for control-cash
and by individual entrepreneurs, order and
registration of the and are defined by the Government
Russian Federation.
This Control-cash , used
organizations and individual entrepreneurs, must (in red
Federal Law style="mso-spacerun:yes"> 7 May N 89-FZ - Meeting
Russian legislation, 2013, N 19, article 2316):
be registered in tax
or the individual entrepreneer in
taxpayer;
to be correct, sealed in installed order;
have a fiscal memory style="mso-spacerun:yes"> and in in fiscal
mode
1-1. Audit-cash in Paymentcomposition
terminal and ATM other than requirements, of installed
true article, should:
to be installed in composition of the for the terminal's payment
ATMs inside their enclosures that contain for
(or) cash payments;
be registered style="mso-spacerun:yes"> place counting
taxpayer with address of its installation location in
payment terminal or ATM;
pass to fiscal payment terminal style="mso-spacerun:yes"> or
ATM fiscal] data, receipts check box
electronic media and in Fiscal Drive
memory
(Paragraph 1-1 has been introduced style="mso-spacerun:yes"> Federal by the law of 3 June 2009
121-FZ-Legislative Assembly of the Russian Federation Federation, 2009, N
23, article 2776; in red. Federal Act of 7 May 2013 N 89-FZ-
Russian Law Assembly, 2013, N 19, st.
2316)
2. (Paragraph 2 is no more effective under the Federal Act of 7.
May 2013 g. N 89-FZ - The collection of legislation style="mso-spacerun:yes"> Russian
Federation, 2013, N 19, st. 2316)
Article 5: Responsibility of organizations and individual
entrepreneurs,
cash register
1. and individual entrepreneurs, that apply
[ [ Cash register]] s are required to do so. Federal Act of the Russian Federation
7 May 2013 g. N 89-FZ - Collection of Russian legislation
Federation, 2013, N 19, st. 2316):
register
tax authorities;
apply to cash payments and (or)
Calculus with Using the payment of maps
technician sealed in
order, registered with the sales tax authorities style="mso-spacerun:yes"> and to provide
appropriate accounting for calculations (commit
estimated operations on the control tape and in the fiscal memory);
give customers (clients) with cash
cash and (or) settlements using payment
in time of payment for printed cash and control equipment
checks;
provide and in order
documentation, related to syndication and acquisition, in
exploitation and using checkpoint/
provide tax officials organs,
check in matches 1 7 of the present
Federal Law, Unfettered access
technician provide specified
documentation
perform at the primary re-registration
control-cash Introduction of in the Fiscal
style="mso-spacerun:yes">
fiscal memory with the participation of tax authorities.
2. and individual entrepreneurs, that apply
payment terminal and (or) ATM, in addition to
paragraph 1 of this article is required: to use a cash register technique as part of the payment terminal and ATM installed inside of their enclosures that contain device to receive and (or) cash payments; register the
techniques in tax authorities by the taxpayer's location
to specify the address of its installation location as part of the payment terminal
and an ATM.
(Paragraph 2 was introduced by Federal Act of 3 June 2009. N 121-FZ
Law Assembly of the Russian Federation, 2009, n 23, p.
2776; Federal Law 7 May N 89-FZ
Assembly Legislation of the Russian Federation, 2013, N 19, st.
2316)
Article 6: (Overtaken by Federal Law of 7
May 2013 g. N 89-FZ - The collection of legislation style="mso-spacerun:yes"> Russian
Federation, 2013, N 19, st. 2316)
Article 7. Control of cash and control equipment
1. Tax authorities:
Controls byorganizations
individual entrepreneurs real
Federal Law;
controls the completeness of revenue recognition in the Organizations
and individual entrepreneurs;
checks for documents, -related with organizations and
individual entrepreneurs control-cash machine ()
gets the required explanations, Help, and questions
testing;
performs checks for the and individual
employers of cash checks;
imposes fines in the and order
Russian Federation Code of Administrative (...) (...)
per organization and individual entrepreneurs, violations
requirement of this Federal Law.
2. your
competence with tax last
of the control functions specified in this article.
3. (Paragraph 3 is no more effective under the Federal Act of 7.
May 2013 g. N 89-FZ - The collection of legislation style="mso-spacerun:yes"> Russian
Federation, 2013, N 19, st. 2316)
Article 7-1: Characteristics of the application of the provisions of this
Federal Act on the territory of the Republic Crimea
and Federal territory
Sevastopol
This federal law is applicable in the territory of the Republic
Crimea and the federal city of Sevastopol with 1
January 2016 (Art.7-1) introduced by the Federal Act of 5 May
2014. N 111-FZ- Russian National Assembly (Russian Federation)
2014, N 19, article 2316).
Article 8: Confusing the power of some
Legislative acts of the Russian Federation in connection
with the adoption of this Federal Law
Since of the in of the Federal
invalidated:
The Russian style="mso-spacerun:yes"> Federation 18 June 1993 N 5215 -I
" About using cash registers on implementation Monetary
Calculus with Population style="mso-spacerun:yes"> (List of People's People's MPs
Russian Federation and By the Russian Federation
1993, N 27, article 1018);
nineteenth paragraphs - 22nd article 3 Fed
Act of 30 December 2001 N 196-FZ " O Introduction in action
Code of the Russian Federation Administrative Offences "
(Russian Federation Law Assembly, 2002, N 1, Art. 2. Article 9: Additions to some legislative amendments Acts of the Russian Federation in connection with the adoption of this Federal Law Article 7, paragraph 1, of the Law Russian Federation of 21 March 1991 N 943 -I Russian Federation The RSFSR Supreme
RSFSR, 1991, N 15, 492; Statements of Congress of People's Deputies
Russian Federation and Russian Federation
1992, N 33, st. 1912; N 34, sect. 1966; 1993, N 12, st. 429; Collection Russian legislation, 1999, N 28, Art. 3484; 2002, N1, st. (2) add the following paragraph:
" Conduct requirements
uses, that are defined by the law of the Russian
Federation about Using
cash Calculus and (or) calculations
use of payment maps, for the completeness of revenue of in
and at the individual entrepreneurs, to check
documents, related with of control-cash technician,
get the necessary explanations, help, and information style="mso-spacerun:yes"> questions,
arising at of the checks, perform tests on extradition
point-of-sale checks, Impose style="mso-spacerun:yees"> tickets in and also
individual entrepreneurs requirements violation
legislation Russian Apply
control-cash cash flow
calculations and calculations using payment cards.
Article 10: Entry into force of this Federal Law
1. This Federal Law comes into the force of by
one month from the date of its official publication.
2. Six months after force of the present
Federal of the law in cash payments and
(or) Calculus with use of cards uses
Cash without fiscal memory is not allowed.
Moscow, Kremlin
22 May 2003
N 54-FZ
