FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 27, 2017 No. 337-FZ

About introduction of amendments to article 7 of the Federal law "About Introduction of Amendments to the Federal Law "About Use of the Control and Cash Equipment When Implementing Cash Cash Calculations and (Or) Calculations with Use of Payment Cards" and Separate Legal Acts of the Russian Federation"

Accepted by the State Duma on November 15, 2017

Approved by the Federation Council on November 22, 2017

Article 1

Bring in article 7 of the Federal Law of July 3, 2016 No. 290-FZ "About introduction of amendments to the Federal law "About Use of the Control and Cash Equipment when Implementing Cash Cash Calculations and (or) Calculations with Use of Payment Cards" and separate legal acts of the Russian Federation" (The Russian Federation Code, 2016, No. 27, the Art. 4223) the following changes:

To add 1) with parts 7.1 - 7.3 following of content:

"7.1. The organizations specified in part 7 of this Article and individual entrepreneurs have the right not to use the control and cash equipment regarding the specified types of activity till July 1, 2019 in the following cases:

1) the organizations and individual entrepreneurs are the taxpayers performing the types of business activity provided by subitems 1 - 5, 10 - 14 Items 2 of article 346.26 of the Tax Code of the Russian Federation;

2) individual entrepreneurs are the taxpayers performing the types of business activity provided by subitems 6 - the 9th Item 2 of article 346.26 of the Tax Code of the Russian Federation, and have no workers with whom employment contracts are signed;

3) individual entrepreneurs are the taxpayers performing the types of business activity provided by subitems 1 - 15, 18 - 28, 30 - 44, 49 - 58, 60 - 63 Items 2 of article 346.43 of the Tax Code of the Russian Federation;

4) individual entrepreneurs are the taxpayers performing the types of business activity provided by subitems 45 - the 48th Item 2 of article 346.43 of the Tax Code of the Russian Federation, and have no workers with whom employment contracts are signed.

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