The use of cash registers in new regions: important changes and transition dates

From February 1, 2025, new requirements for the mandatory use of cash register equipment (KKT) come into force for organizations and individual entrepreneurs operating in the territories of the Donetsk and Lugansk People’s Republics, Zaporizhia and Kherson regions. This requirement is based on the provisions of Federal Law No. 54-FZ of May 22, 2003 “On the Use of Cash Register Equipment in Making Payments in the Russian Federation” (hereinafter – Law No. 54—FZ), which regulates the procedure for the application of KKT in Russia.

Basic requirements and transition deadlines

According to Article 7.2 of Law No. 54-FZ, all organizations under the general taxation regime are required to begin applying the CCT when making payments from February 1, 2025. This applies to both large enterprises and small businesses. However, the Government of the Russian Federation adopted Resolution No. 1104 dated August 17, 2024, which provides for an extension of the terms of mandatory transition to CCT for certain categories of taxpayers.

For organizations on the USN and ESN with employees

For organizations applying the simplified taxation system (USN) or the unified agricultural tax (UIT), and having employees, the deadline for mandatory implementation of the CCT is set from March 1, 2025. These organizations will have to use CCT for all customer settlements, which requires careful preparation.

For individual entrepreneurs with employees

Individual entrepreneurs (sole proprietors) who have concluded employment contracts with employees have received additional time to switch to KKT. According to Resolution No. 1104, they are required to start using cash registers from May 1, 2025. This period allows entrepreneurs to prepare for new requirements without creating unnecessary stress in doing business.

For individual entrepreneurs without employees

Sole proprietors who do not have employees received the greatest delay:

Sole proprietors on the general taxation system: they should start using the CCT from June 1, 2025.
Sole proprietors on the USN: are obliged to switch to the CCT from July 1, 2025.
Sole proprietors on the ECN or patent taxation system: for this category, the transition period is set from August 1, 2025.

These measures are aimed at ensuring a smooth transition of businesses in new regions to the use of cash registers, taking into account the specifics of the economic situation and adaptation to Russian legislation.

Practical recommendations

Despite the deferrals granted, businesses should start preparing for the transition to CCT in advance. This will avoid possible problems and penalties for non-compliance with deadlines.

Business Readiness assessment: Conduct an audit of current processes and determine what changes need to be made to comply with the requirements of Law No. 54-FZ.
Selection and configuration of cash registers: Explore the available options for cash registers certified for operation in Russia and choose the right one for your business. Be sure to set up and test the equipment in advance.
Employee training: Organize trainings for employees who will work with cash registers. This will help to avoid mistakes and speed up the adaptation process.
Legal support: If you have any questions about the law, contact lawyers specializing in tax law to ensure full compliance with all requirements.

Conclusion

The granted deferrals on the application of CCT are an opportunity for businesses in new regions to smoothly and effectively adapt to Russian legislation. Timely preparation for the transition to KKT will ensure stability of work and minimize risks. Remember that postponement is a temporary measure, and successful preparation today will lay the foundation for your business in the future.

A source:

https://www.buh-a.ru/novosti/11-novosti/296-primenenie-kassovoj-tekhniki-v-novykh-regionakh-vazhnye-izmeneniya-i-sroki-perekhoda