Russian President Vladimir Putin has approved amendments that reduce the list of activities that do not require the use of cash registers in retail markets, buh.ru writes. The corresponding Federal Law of 08.08.2024 No. 273-FZ was published on the official Internet portal of legal information.
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Until now, Article 2 of the Law on Cash Registers (dated 22.05.2003 No. 54-FZ ) established that trade in retail markets, fairs and exhibition complexes, as well as in other areas designated for trade, does not require the use of cash registers. Exceptions to this rule are stores, pavilions, kiosks, tents, auto shops, etc. located in such places.
Now the new regulations significantly reduce the list of activities for which the use of cash register equipment is not required at retail markets (fairs, exhibitions). In particular, the possibility of not using cash register equipment at retail markets, fairs and exhibitions is retained only for:
- organizations and individual entrepreneurs applying the unified agricultural tax, with a trading area of up to 15 square meters;
- agricultural consumer cooperatives (except credit cooperatives).
At the same time, for agricultural cooperatives, the exemption will not be valid on a permanent basis, but until September 1, 2025. In addition, individual entrepreneurs on the patent tax system who carry out certain types of activities will be able to avoid using cash registers when trading in the territories of small weekend fairs (with a total number of trading places up to 50).
At the same time, the amendments oblige companies managing markets to check monthly the fact of having a registered and used cash register machine for persons who have been provided with a trading place. If traders do not have a registered cash register machine, the company will have to notify them of the need to eliminate the identified violation and temporarily suspend their ability to trade on the market. If the violation is not eliminated within 15 working days, the management company will have to unilaterally terminate the agreement on the provision of a trading place.
The new rules will come into force on March 1, 2025.
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