Russia VAT online cash registers

The Russian online cash register system was introduced in 2017, with a two-year phase in for all retailers, based on the South Korean system.

They provide live reporting to the Russian Federal Tax Office to help proved fraud. In addition reducing costs for business and tax administration compliance, including by decreasing the number of inspections.

The federal government has subsidised the cost of the new certified registers via a tax deduction. Each register costs around 250 each. They are produced commercially, and are certified by qualified third-party inspectors. The Federal Tax Service maintains a list of approved cash registered

They must be secure from interference, and be able to transfer individual transaction fiscal documents in encrypted for to the tax services via Fiscal Data Operators immediately after the recording (including resending fiscal documents which did not receive confirmation from the Operator). They should be able to print fiscal documents on paper – online e-retailers and certain vending machines are exempted. This should include a Quick Response (QR) bar codes.

Russian Fiscal documents should contain:

• date and time;
• place (address) of the transaction (for online transactions – the website address);
• the taxpayer identification number;
• the price for a unit taking into account the discounts and extra charges together with the appropriate VAT rate;
• the cash register registration number; and
• the address of the FTS website, where the transaction and associated details (known as the “fiscal attribute”) can be verified.

European VAT electronic cash registers