The State Duma of the Federal Assembly of the Russian Federation adopted the law "On Amendments to Article 2 of the Federal Law "On the Use of Cash Registers in Settlements in the Russian Federation" and the Federal Law "On Retail Markets and on Amendments to the Labor Code of the Russian Federation". 

The Business Ombudsman of the Moscow Region Vladimir Golovnev noted the importance of the draft law and spoke about the extensive explanatory work in the region, carried out as part of the implementation of the Federal Tax Service's sectoral project "Exclusion of unfair behavior in markets."

The law provides for a reduction in the list of activities in which the use of cash register equipment is not required in retail markets, as well as strengthening control over compliance with cash discipline in the markets.

At the same time, the possibility of non-application of the cash register equipment   remains with organizations and individual entrepreneurs applying the unified agricultural tax for retail purchase and sale at retail markets, fairs and exhibition complexes with no more than three retail locations, provided that the total area of retail locations at the retail market, fair, exhibition, including storage areas goods, does not exceed 15 square meters.

Agricultural consumer cooperatives will have the right to trade at markets, fairs, exhibitions without cash registers until September 1st of 2025. Such cooperatives will not need to comply with the conditions on the area and number of trading places.

Individuals who are not individual entrepreneurs will still not be required to apply cash register equipment.

Companies that manage markets will be required to check the fact of registration of  cash register equipment through the website of the Federal Tax Service of Russia on a monthly basis before the start of the market.

The law will come into force on March 1st of 2025.

- “We actively participate in an industry project along with the tax service, conduct extensive educational and explanatory work among entrepreneurs. Meetings and preventive visits to tenants are held in the municipalities of the region in order to clarify the legislation on the application of cash register equipment.    

It is important that entrepreneurs understand that compliance with cash register discipline simplifies paper reporting, allows them to track revenue, monitor turnover, and control cash flows"- said Vladimir Golovnev, the Commissioner for the Protection of Entrepreneurs' Rights in the Moscow Region.