Updated rules for unscheduled inspections of cash registers

The Federal Tax Service announced its intention to carry out unscheduled control measures against companies using online sales registers.

According to the explanations of the Federal Tax Service, the decision to carry out control measures will be made if the following conditions are fulfilled at the same time:

The taxpayer is not an accredited IT company.
The cash register equipment was not registered or registered, but was not used by the company.
Information about the non-use of cash register equipment, established during surveillance, indicates an administrative violation.

The following factors will be taken into account during the control measures:

compliance of cash register equipment with legal requirements (for example, correctness of registration of cash registers, provision of receipts to customers, etc.);
integrity of data stored in cash register equipment (necessary to prevent falsification or deletion of information);
income compliance (verification of the correctness of the company’s income in cash transactions and receipts);
correctness of tax calculation (control of tax authorities over the correctness of tax calculation and compliance with tax legislation);
compliance with the procedure for correct operation of cash register equipment;
staff training on the rules of using the cash register.

Please note that in 2024, the Federal Tax Service authorities do not conduct scheduled inspections of organizations. However, the company can be verified in other ways:

A preventive visit is a conversation during which employees of the Federal Tax Service explain the rules for the use of cash registers. Such communication can be carried out both in person and via video communication. The tax authorities are required to notify about the planned visit at least 5 days before it takes place.
Unscheduled documentary verification. Its implementation requires coordination with the head of the Federal Tax Service or his deputy. If it turns out that the company is working with violations, a control purchase may be carried out.
On-site inspection and control purchase. During the on-site inspection, tax inspectors can observe the use of cash register equipment. If violations are suspected, a control purchase may be carried out.

Based on the results of the audit, the Federal Tax Service authorities will issue and provide the company with the following documents:

the act of verification
a protocol on administrative offenses describing the detected offenses, for which they can be fined if they are specified in the document
a resolution on bringing to administrative responsibility, setting the amount of punishment that can be challenged in the future.

For non-compliance with the requirements of legislation in the field of the use of cash registers, administrative liability is provided in accordance with the Code of Administrative Violations of the Russian Federation. The composition of liability depends on the type of offense. For more information about the sanction measures, see the table below.

Footing	Responsibility
Non-use of cash register equipment in cases established by law	Fine: • for officials – in the amount of 1/4 to 1/2 of the amount of the calculation carried out without the use of CCT, but not less than 10,000 rubles; • for legal entities – in the amount from 3/4 to one the amount of the calculation amount carried out without the use of CCT, but not less than 30,000 rubles. In case of repeated violation, the amount of the fine will be: • for officials – disqualification for a period of 1 to 2 years; • for legal entities – administrative suspension of activity for up to 90 days.
The use of cash register equipment that does not comply with legal requirements	Punishment: • for officials – a fine in the amount of 1,500 to 3,000 rubles; • for legal entities – a warning or the imposition of an administrative fine in the amount of 5,000 to 10,000 rubles.

Footing

Responsibility

Non-use of cash register equipment in cases established by law

Fine: • for officials – in the amount of 1/4 to 1/2 of the amount of the calculation carried out without the use of CCT, but not less than 10,000 rubles; • for legal entities – in the amount from 3/4 to one the amount of the calculation amount carried out without the use of CCT, but not less than 30,000 rubles. In case of repeated violation, the amount of the fine will be: • for officials – disqualification for a period of 1 to 2 years; • for legal entities – administrative suspension of activity for up to 90 days.

The use of cash register equipment that does not comply with legal requirements

Punishment: • for officials – a fine in the amount of 1,500 to 3,000 rubles; • for legal entities – a warning or the imposition of an administrative fine in the amount of 5,000 to 10,000 rubles.

For questions about the application of legal requirements in the field of cash register equipment, please contact Acsour experts.

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