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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

Country (click for details) Implementation
Albania 2019
Austria 2016
Belgium 2014
Bulgaria 2020
Croatia 2013
Czech 2019 (suspended)
France 2018
Germany 2020
Greece 2020
Hungary 2014
Italy 2017
Lithuania 2001
Montenegro 2019
Poland 2018
Portugal 2008
Romania 2017
Russia 2017
Serbia 2022
Slovakia 2019
Slovenia 2016
Sweden 2014
Turkey 2012
Ukarine 2013

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