Document from CIS Legislation database © 2003-2020 SojuzPravoInform LLC

FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 22, 2003 No. 54-FZ

About use of the control and cash equipment when implementing calculations in the Russian Federation

(as amended on 27-12-2019)

Accepted by the State Duma of the Russian Federation on April 25, 2003

Approved by Council of the Russian Federation on May 14, 2003

Article 1. Legislation of the Russian Federation on use of the control and cash equipment

1. The legislation of the Russian Federation on use of the control and cash equipment consists of this Federal Law and regulatory legal acts adopted according to it.

2. This Federal Law determines rules of use of the control and cash equipment when implementing calculations in the Russian Federation for the purpose of ensuring interests of citizens and the organizations, consumer protection, providing established procedure of implementation of calculations, completeness of accounting of revenue in the organizations and at individual entrepreneurs, including for the purpose of the taxation and providing established procedure of turnover of goods.

Article 1.1. The basic concepts used in this Federal Law

For the purposes of this Federal Law the following basic concepts are used:

the automated system for forms of the strict reporting - the control and cash equipment used for forming electronically of forms of the strict reporting, and also their seal on papers;

the automatic device for calculations - the device for implementation of settling with the buyer (client) in the automatic mode without participation of the authorized person of the organization or the individual entrepreneur;

base of fiscal data - set of the fiscal data which arrived from users to the operator of fiscal data including in the form of the fiscal documents which are subject to storage and protection against access for the third parties;

the beneficial owner - physical person which eventually directly or indirectly (through the third parties) owns (more than 25 percent in the capital have the prevailing participation) the organization or has opportunity to control actions of the organization and (or) its head, the chief accountant, the member of collegiate executive body or the founder. The beneficial owner of the head, the chief accountant, the member of collegiate executive body or the founder of the organization this person, except as specified, is considered if reasons to believe are had that beneficial owner is other physical person;

the form of the strict reporting - source accounting document equated to the cash register receipt, created electronically and (or) printed using the automated system for forms of the strict reporting at the time of calculation between the user and the client for the rendered services, containing data on calculation, the confirmatory fact of its implementation and conforming to requirements of the legislation of the Russian Federation about use of the control and cash equipment;

the version of model of the control and cash equipment - the model of the control and cash equipment having number of the version, unique for the name, assigned by her manufacturer;

the beneficiary - person who is not directly head, the chief accountant, the member of collegiate executive body or the founder of the organization to whose benefit specified persons when carrying out transactions with money and other property of the organization act;

serial number - the unique number of copy of model of the control and cash equipment, fiscal store, means of forming of fiscal sign, means of check of fiscal sign, the automatic device for calculations appropriated by the manufacturer;

manufacturer - the organization performing production of the control and cash equipment and (or) fiscal stores, means of forming of fiscal sign, means of check of fiscal sign;

office of the control and cash equipment - information resource which is posted on the official site of federal executive body the representative for control and supervision of use of the control and cash equipment (further - authorized body), on the Internet (further - Internet network) which maintaining is performed by authorized body in the procedure established by it and which is used by the organizations, individual entrepreneurs and tax authorities for realization of the rights and obligations established by the legislation of the Russian Federation on use of the control and cash equipment;

the cash register receipt - source accounting document created electronically and (or) printed using the control and cash equipment at the time of calculation between the user and the buyer (client), containing data on calculation, the confirmatory fact of its implementation and conforming to requirements of the legislation of the Russian Federation about use of the control and cash equipment;

key of fiscal sign - the key document intended for forming of fiscal sign and created with use of master key;

identification code - the sequence of symbols representing unique number of copy of goods;

marking code - the unique sequence of symbols consisting of code of identification and code of check;

check code - the sequence of symbols created as a result of cryptographic transformation of code of identification and allowing to reveal falsification of code of identification in case of its check with use of the fiscal store and (or) technical means of check of code of check;

the control and cash equipment - the electronic computers, other computer devices and their complexes providing the record and storage of fiscal data in fiscal stores creating the fiscal documents providing transfer of fiscal documents in tax authorities through the operator of fiscal data and seal of fiscal documents on papers according to the rules established by the legislation of the Russian Federation on use of the control and cash equipment;

master key - the key document intended for creation of series of keys of fiscal sign, and also check of the fiscal signs created with use of keys of fiscal sign of this series;

model of the control and cash equipment (the fiscal store) - the type (type) of the control and cash equipment (the fiscal store) which is conforming to requirements of the legislation of the Russian Federation about use of the control and cash equipment and having the unique name appropriated by the manufacturer;

processing of fiscal data - any action (any transaction) or set of actions (transactions) made by the operator of fiscal data using technical means of the operator of fiscal data when forming and (or) using base of fiscal data including obtaining, reliability check, collection, record, systematization, accumulating, storage in not adjusted type, extraction, use, transfer to tax authorities in the form of fiscal documents, provision to tax authorities of such data and access to them;

the operator of information systems of marking - person which is the operator of the state information system of monitoring of turnover of goods, subject to obligatory marking by means of identification, and the operator of federal state information system of monitoring of movement of medicines for medical application from the producer to the final consumer with use in respect of medicines for medical application of means of identification;

the operator of fiscal data - the organization created in accordance with the legislation of the Russian Federation, which is in the territory of the Russian Federation, received in accordance with the legislation of the Russian Federation about use of the control and cash equipment permission to processing of fiscal data;

re-registration of the control and cash equipment - entering of changes by tax authority into the information provided by the user in case of registration of the control and cash equipment (except for identification taxpayer number and serial number of the control and cash equipment) and brought in register of the control and cash equipment and card of registration of the control and cash equipment, and provision of new card of registration of the control and cash equipment on paper or in the form of the electronic document signed by the strengthened qualified digital signature without assignment by tax authority to control and cash technology of new registration number;

the user - the organization or the individual entrepreneur using the control and cash equipment when implementing calculations;

use of the control and cash equipment - set of actions of the organization or the individual entrepreneur with use of the control and cash equipment included in the register of the control and cash equipment and registered according to the procedure, established by this Federal Law, on forming of fiscal data and fiscal documents, their record and storage in the fiscal store, data on which are provided to tax authorities in case of registration or re-registration of the control and cash equipment, and also transfer of fiscal documents to the operator of fiscal data or to tax authorities in the cases established by the legislation of the Russian Federation on use of the control and cash equipment;

calculations - acceptance (obtaining) and payment of money cash and (or) via bank transfer for goods, works, services, acceptance of rates, interactive rates and payment of money in the form of prize when implementing activities for the organization and carrying out gamblings, and also acceptance of money in case of implementation of lottery tickets, electronic lottery tickets, acceptance of lottery rates and payment of money in the form of prize when implementing activities for the organization and carrying out lotteries. For the purpose of this Federal Law calculations are understood also as acceptance (obtaining) and payment of money in the form of advance payment and (or) advance payments, offsetting and advance payment return and (or) advance payments, provision and repayment of loans for payment of goods, works, services (including implementation by pawnshops of crediting of citizens on the security of the things belonging to citizens and activities for storage of things) either provision or receipt of other counter provision for goods, works, services;

registration of the control and cash equipment - introduction by tax authority of record about copy of model of the control and cash equipment, its fiscal store and about the user in register of the control and cash equipment, assignment by tax authority to control and cash technology of registration number and issue to the user of card of registration of the control and cash equipment with indication of its registration number on paper or in the electronic document signed by the strengthened qualified digital signature;

the register of the control and cash equipment - set of data on each made copy of model of the control and cash equipment;

the register of fiscal stores - set of data on each made copy of model of the fiscal store which users have the right to use in case of use of the control and cash equipment;

removal of the control and cash equipment from registration accounting - entering by tax authority into register of the control and cash technology of data on phase-out by the user of the control and cash equipment and issue to the user of card about removal of the control and cash equipment from registration accounting;

means of identification - the marking code in machine-readable form presented in barcode type, or which is written down on radio-frequency tag, or provided with use of other means (technology) of automatic identification;

means of check of fiscal sign - the hardware-software cryptographic (cryptographic) remedy of fiscal data providing possibility of identification of adjustment or falsification of the fiscal data protected by fiscal sign as a result of their check with use of master key;

means of forming of fiscal sign - the hardware-software cryptographic (cryptographic) remedy of fiscal data providing possibility of forming of fiscal sign;

technical means of the operator of fiscal data - equipment rooms, program and the software and hardware used by the operator of fiscal data when processing fiscal data, including means of forming of fiscal sign and means of check of fiscal sign;

fiscal data - data on calculations, including data on the organization or the individual entrepreneur perfroming calculations on the control and cash equipment used when implementing calculations and other data created by control and cash technology or the operator of fiscal data;

the fiscal document - the fiscal data presented on the established formats in the form of the cash register receipt, form of the strict reporting and (or) other document, stipulated by the legislation the Russian Federation about use of the control and cash equipment, on paper and (or) electronically, including protected by fiscal sign;

the fiscal store - the hardware-software cryptographic (cryptographic) remedy of fiscal data in the sealed-up case containing keys of fiscal sign, providing possibility of forming of fiscal signs, record of fiscal data in not adjusted type (with fiscal signs), their non-volatile long-term storage, check of fiscal signs, deciphering and authentication of the fiscal documents confirming the fact of obtaining by the operator of the fiscal these fiscal documents transferred by the control and cash equipment, sent to the control and cash equipment by the operator of fiscal data (further - confirmation of the operator), and also providing possibility of enciphering of fiscal documents for the purpose of ensuring confidentiality of information transferred to the operator of fiscal data and accomplishment of other functions, stipulated by the legislation to the Russian Federation about use of the control and cash equipment;

fiscal sign - the reliable information created with use of the fiscal store and key of fiscal sign or with use of means of forming of fiscal sign and master key as a result of cryptographic transformation of fiscal data which availability gives the chance of identification of adjustment or falsification of these fiscal data in case of their check with use of the fiscal store and (or) means of check of fiscal sign;

fiscal sign of the document - the fiscal sign created with use of the fiscal store for check of reliability of the fiscal data protected by fiscal sign with use of the means of check of fiscal sign used by authorized body;

fiscal sign of the operator - the fiscal sign created with use of means of forming of fiscal sign of the operator of fiscal data for check of reliability of the fiscal data protected by fiscal sign with use of the means of check of fiscal sign used by authorized body;

fiscal sign of confirmation - the fiscal sign created with use of means of forming of fiscal sign of the operator of fiscal data for check of reliability of the fiscal data protected by fiscal sign with use of the fiscal store;

fiscal sign of the message - the fiscal sign created with use of the fiscal store for check of reliability of the fiscal data protected by fiscal sign with use of means of check of fiscal sign of the operator of fiscal data;

the expert - the physical person who is the employee of the expert organization and got additional professional education in the field of assessment of conformity of the control and cash equipment and technical means of the operator of fiscal data to requirements of the legislation of the Russian Federation about use of the control and cash equipment;

the expert organization - the organization which is independently performing functions on the organization and conducting examination of models of the control and cash equipment and technical means of the operator of fiscal data (the job seeker of permission to processing of fiscal data) and included in the register of the expert organizations conforming to requirements of the legislation of the Russian Federation about use of the control and cash equipment.

Article 1.2. Sphere and rules of use of the control and cash equipment

1. The control and cash equipment included in the register of the control and cash equipment is used in the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when implementing of calculations by them, except as specified, established by this Federal Law.

2. When implementing calculation the user shall issue the cash register receipt or the form of the strict reporting on paper and (or) in case of provision by the buyer (client) to the user until calculation of subscriber number or the e-mail address to send the cash register receipt or the form of the strict reporting electronically to the buyer (client) for the provided subscriber number or the e-mail address (if technically possible for information transfer to the buyer (client) electronically for the e-mail address) if other is not established by this Federal Law.

In the cases specified in Item 7 of article 2 of this Federal Law, the user shall issue to the buyer (client) the cash register receipt or the form of the strict reporting on paper without its direction to the buyer (client) electronically.

2.1. When implementing calculations in the form of the offsetting or advance payment return and (or) advance payments which are earlier contributed by physical persons for services in the sphere of cultural events, transportation services of passengers, baggage, freights and cargo baggage, the communication services, services electronically determined by article 174.2 of the Tax Code of the Russian Federation, service in the sphere of housing and communal services (including services of the resource supplying organizations), services of protection and systems of safety, service in education, and also for other services determined by the Government of the Russian Federation, the user one cash register receipt (the form of the strict reporting) containing data on all such calculations made for the settlement period which is not exceeding calendar month or established by the legislation of the Russian Federation can be created (but no later than ten calendar days following behind day of the end of settlement period), without issue (direction) of the cash register receipt (the form of the strict reporting) to the client.

When implementing of the calculations specified in Items 5 and 5.3 of this Article in the form of the offsetting or advance payment return and (or) advance payments which are earlier contributed by physical persons in full users have the right to send cash register receipts (forms of the strict reporting) to buyers (clients) electronically without issue of paper cash register receipts (forms of the strict reporting).

3. The user for the purpose of discharge of duty, this Article specified in Item 2 having the right to send to the buyer (client) for the subscriber number or the e-mail address (if technically possible for information transfer to the buyer (client) electronically for the e-mail address) provided by the buyer (client) to the user before making of calculation, the data electronically, identifying such cash register receipt or such form of the strict reporting (registration number of the control and cash equipment, the amount, date and time of calculation, fiscal sign of the document), and information on the address of information resource which is posted online "Internet" and on which such cash register receipt or such form of the strict reporting can be free of charge received by the buyer (client).

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