What is Federal Law 54 on cash register equipment?
Just reading the title is daunting:
Federal Law No. 290-FZ of July 3, 2016, "On Amendments to the Federal Law 'On the Use of Cash Register Equipment for Cash Payments and/or Payments Using Payment Cards' and Certain Legislative Acts of the Russian Federation"
But it’s simple: the law requires all businesses to adopt new cash register protocols. It covers all cash and non-cash transactions, including prepayments, trade-ins, and loans.
Why does 54-FZ exist?
- Track revenue
- Reduce tax audits
- Protect consumers
- Save time
What must cash registers do under the law?
- Email receipt copies to customers
- Transmit data to OFD (Fiscal Data Operator) at payment
- Work with fiscal drives
- Generate extended receipts with QR codes
What is OFD?
Fiscal Data Operator (OFD)—receives encrypted receipt data from businesses and forwards it to tax authorities.
OFD responsibilities:
- Daily receipt transmission to the FTS
- Providing real-time fiscal data access to the FTS
- Storing fiscal data for ≥5 years
- Preventing data tampering
- Enabling electronic receipt access for customers
The highlight: fines for 54-FZ violations
Fines can be issued without protocols, based on revenue earned during non-compliance. First-time offenders may get warnings, but repeat violations risk 3-month business suspensions.
For sole proprietors: from 3,000 RUB
For LLCs: from 10,000 RUB
Additional fines apply for procedural violations, e.g., shifts exceeding 24 hours.
For sole proprietors: 1,500–3,000 RUB
For LLCs: 5,000–10,000 RUB