On taxes and other obligatory payments to the budget (Tax Code)

Article 167. Registration of cash registers by a tax authority

1. Serviceable cash registers with the function of data recording and (or) transfer, the models of which are entered into the state register, except for the case established by this paragraph, shall be registered by tax authorities at the place of their use.

In places without a public telecommunications network, cash registers without a data transfer function shall be registered by tax authorities.

2. For tax authorities’ registration of a cash register with the function of data recording and (or) transfer, except for hardware-software complexes, a taxpayer shall submit to a tax authority:

1) a tax application for registering a cash register by a tax authority;

2) a cash register containing information on a taxpayer;

3) a sales receipt book that is numbered, bound, signed and (or) sealed (if a seal is available) by the taxpayer.

3. To register a cash register that is a hardware-software complex with a data transfer function, a taxpayer submits to a tax authority:

1) a tax application for registering a cash register by a tax authority;

2) a brief description of the functionality and performance specifications of the hardware-software complex;

3) a handbook on the “Tax Inspector Workplace” module of the hardware-software complex, the model of which is submitted for registration, and provides access to it.

4. To register a cash register without a data transfer function, except for hardware-software complexes used in places without a public telecommunications network, a taxpayer submits to a tax authority:

1) a tax application for registering a cash register by a tax authority;

2) a cash register containing information on the taxpayer, the input of which is possible without setting a fiscal mode;

3) a cash book and sales receipt book that are numbered, bound, signed and (or) sealed (if a seal is available) by the taxpayer.

5. To register a cash register that is a hardware-software complex without a data transfer function used in places without a public telecommunications network, a taxpayer submits to a tax authority the following documents:

1) a tax application for registering a cash register by a tax authority;

2) a brief description of the functionality and performance specifications of the hardware-software complex;

3) a handbook on the “Tax Inspector Workplace” module of the hardware-software complex, the model of which is submitted for registration.

6. Tax authorities shall register a cash register within three business days from the receipt of a tax application for registering a cash register by a tax authority.

7. Registered cash registers are assigned a registration number and a cash register’s registration card is created within three business days from the receipt of the tax application for registering a cash register by a tax authority.

8. The forms of a cash register’s registration card, a sales receipt, a cash book and a sales receipt book are approved by the authorized body.