The authorities are preparing a revolution in the legislation on cash registers

The authorities are preparing a revolution in the legislation on cash registers. They want to repeal the Federal Law № 54 on the application of cash register equipment and transfer all the rules to the Tax Code. At the same time, the Tax Code will add sanctions and remove them from the Administrative Code.

The rules on the use of cash register equipment (CRE) become stricter

Fines will become more severe, and the tax authorities will get new powers. For example, they will be able to block the accounts of the violator, as well as sites, apps, and even pages in social networks that are used in unfixed sales. All legal entities and individual entrepreneurs are likely to have to form receipts when they get payments from other legal entities or entrepreneurs by bank transfer.
The introduction of the concept of «fixed payments» in the Tax Code is planned — The Ministry of Finance proposed the draft of such amendments. These changes will enter into force in 2021.

Receipt for payment by bank transfer

By «fixed payments», we mean, in fact, the use of CRE or the formation of receipt. The latter will be the primary accounting document generated via the Tax Authorities website. But not only the self-employed will be able to form the receipts but also a legal entity and individual entrepreneurs on the Simplified Taxation System when they get payments from other legal entities or entrepreneurs by bank transfers. This will make them free from the use of CRE.

Inspection with the help of specialists of the Federal Security Service

There will be such a term as «operational inspection». At the request of the Tax Authorities, the Federal Security Service will be involved in it. Operational inspection is the control of the CRE operations and will be a form of Tax Control. One of the methods will be control purchasing, and another one will be monitoring. However, the tax inspectors will be able to observe how calculations are made at the point of sale without declaring an «operational inspection». In general, the new Chapter in the Tax Code on operational inspections will be much longer than the current article on checks.

Wide range of fines and punishments

Articles on penalties in the CRE area, which are now prescribed by article № 14.5 of the Administrative Code, will also be transferred to the Tax Code. Moreover, another project amends the Administrative Code — these fines are just removed from there, and instead, a new article will be added «Violation of the legislation on taxes and fees by the operator of fiscal data and an expert organization «.

During the operational inspection, if violations are detected, the Tax Authorities will have the right to block automatic payment devices (CRE).

If the obligation to fix payments is not fulfilled within 10 days after the decision against the violator has been made, the Tax Authorities will be able to block the account of the organization or individual entrepreneur.

The Tax Authorities will also be able to punish violators by blocking websites, mobile apps and pages in social networks through which payments without CRE are made, or by suspending the activities of an organization or individual entrepreneur.