Back in 2016 we have announced that there will be transition to the new fiscal cash register system in Russia by mid-2017. Nowadays Russia is entering the second year of this project with large numbers. The online cash register system includes:
- 2.400.000 fiscal cash registers,
- 1.000.000 taxpayers, and
- 120 million issued fiscal receipts per day.
These numbers will continue to increase. Fiscalization process is not completed. There are still several stages that will include new taxpayers who have not been included so far. The tax authority reports very good results of the fiscalization process which includes:
- revenue per cash register is doubled,
- number of involved taxpayers and cash registers has doubled, and
- overall budget revenue has increased.
Previous fiscal system in Russia, which was mandatory until mid-2017, was based on the fiscal memory in which all daily reports were recorded and stored. The special type of electronic journal was distributed from single source for the whole market of Russia (“Электронной контрольной лентой защищенной (ЭКЛЗ)”). This fiscal memory is replaced with a fiscal module that digitally signs the invoice and sends it to the Federal Tax Administration. This means that the taxpayer does not communicate directly with the TA but indirectly through the FDO. The FDO acknowledges receipt of the transaction and simultaneously further transmits the transaction data to the Federal TA service. The FDO archives all transaction data for 5 years, after which it is deleted. When Operator confirms the validity of an receipt it is returned to the cash register which adds the QR code. Receipt is than delivered to the buyer either in electronic form or in a printed form. QR code contains, data and time, total payable amount, serial number of cash register and fiscal module and digital signature.
A link to verify online cash register fiscal receipt.
New modern devices (tablets, mobile phones,…) become cash registers and this should be technically defined with online system. Goods return and refund should be automatically registered at the sale point. No filing and elimination of tax reporting should be introduced in the future. And finally tracking the goods will be desirable. More to come…
More about Russia, visit our fiscal encyclopedia.
