FEDERAL LAW OF THE RUSSIAN FEDERATION

of August 8, 2024 No. 273-FZ

About introduction of amendments to article 2 of the Federal law "About Use of the Control and Cash Equipment when Implementing Calculations in the Russian Federation" and the Federal Law "About the Retail Markets and about Introduction of Amendments to the Labor Code of the Russian Federation"

Accepted by the State Duma on July 23, 2024

Approved by the Federation Council on August 2, 2024

Article 1

Bring in article 2 of the Federal Law of May 22, 2003 No. 54-FZ "About use of the control and cash equipment when implementing calculations in the Russian Federation" (The Russian Federation Code, 2003, No. 21, Art. 1957; 2016, No. 27, Art. 4223; 2018, No. 28, Art. 4156; No. 49, Art. 7497; 2019, No. 23, Art. 2912; No. 30, Art. 4140; No. 52, Art. 7828; 2020, No. 48, Art. 7626) following changes:

The paragraph of the sixth of Item 2 to state 1) in the following edition:

"and the individual entrepreneurs applying system of the taxation to agricultural producers (unified agricultural tax), the trade in goods on the basis of the agreement of retail purchase and sale in case of which transfer of goods happens at the time of the conclusion of such agreement in the retail market, fair, exhibition no more than from three trade places provided that the total area of trade places in the retail market, fair, exhibition, including places for storage of goods, does not exceed fifteen square meters performed by the organizations;";

To add 2) with Items 2.3 and 2.4 of the following content:

"2.3. The agricultural consumer cooperatives recognized by those according to the Federal Law of December 8, 1995 No. 193-FZ "About agricultural cooperation", except for agricultural credit consumer cooperatives when implementing trade in goods on the basis of the agreement of retail purchase and sale in case of which transfer of goods happens at the time of the conclusion of such agreement have the right to perfrom calculations in the retail market, fair, exhibition without use of the control and cash equipment.

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