Bryan Cave Leighton Paisner (Russia) LLP advises that a Federal Law1 amending certain legislative acts of the Russian Federation (the Law) came into force on 3 July 2018 (apart from certain transitional provisions).
The Law makes serious amendments to another Federal Law, on using cash registers in cash and/or electronic payment settlements2, and some other federal laws3.
Let us note some essential developments:
1. The term “settlements” has been expanded. Cash registers (CRs) must now be used to accept or make payments for goods, work or services by cash or otherwise, including bank payment orders, though there are certain exceptions to this rule.
“Settlements” now also include:
accepting (receiving) and making pre-payments and/or advance payments;
offsetting and returning pre-payments and/or advance payments;
extending and repaying loans for goods, work or services;
giving or receiving other types of consideration for goods, work or services.
2. The Law additionally exempts certain persons from using cash registers, for example: credit institutions, organisations and individual entrepreneurs (IEs) engaged in specific activities listed by the Law. This also applies to insurers in their settlements with insured persons where insurance agents are involved on the terms set out in the Law.
3. Certain organisations and IEs may carry out settlements (other than online payments) without issuing sales receipts to customers or to their email/subscriber numbers (if not provided by the customer in advance). They may use cash registers (unless used in offline mode) outside the ASM4 casing:
in electronic payment settlements using ASM for passenger, luggage, freight and shipped luggage transport services;
in settlements for goods (other than excisable or technically sophisticated goods or ones requiring ID labelling) through vending machines. The vending machine screen must display the QR code identifying the sales receipt.
4. The Law clarifies and tightens the requirements on fiscal data operators. Specifically, organisations may not be fiscal data operators if their CEO, chief accountant, members of the collegiate executive body, founders and beneficiaries are (1) foreign citizens, stateless persons or Russian citizens permanently residing abroad, or (2) legal entities registered under the laws of a foreign state, or (3) unincorporated foreign structures.
5. The Law specifies the procedure for CR entry on the CR register, registration (re-registration) and de-registration.
6. A QR code has been added to the mandatory sales receipt details.
7. The Law determines the mandatory details of sales receipts for settlements by IEs and legal entities, payout of winnings and collection of insurance premiums. It also addresses use of correction receipts and describes when and how receipts are to be issued for noncash settlements where the seller and the buyer interact remotely (except for online settlements, purchases from vending machines and machine-based settlements for transport services).
The Law provides for transitional provisions. For example, until 1 July 2019, organisations and IEs do not have to use cash registers or issue (send) controlled-issue forms:
in noncash settlements with individuals (other than IEs), such as by bank payment order (except for settlements using electronic payment methods); housing and utility payments, including charges for major repairs;
in offsetting and returning pre-payments/advance payments or extending loans for goods, work or services.
The QR code display requirement will apply to vending machine operators from 1 February 2020.
1 No. 192-FZ dated 3 July 2018 “On amending certain legislative acts of the Russian Federation”
2 No. 54-FZ dated 22 May 2003 “On using cash registers in cash and/or electronic payment settlements”
3 Amendments are also made to Federal Law No. 290-FZ dated 3 July 2016 “On amending the Federal Law “On using cash registers in cash and/or electronic payment settlements” and Federal Law No. 487-FZ dated 31 December 2017 “On amending article 4.7 of the Federal Law “On using cash registers in cash and/or electronic payment settlements” and articles 5 and 8 of the Federal Law ‘On fundamentals of state regulation of trade in the Russian Federation”.
4Automated settlement machine
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