FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 3, 2018 No. 192-FZ

About modification of separate legal acts of the Russian Federation

Accepted by the State Duma on June 21, 2018

Approved by the Federation Council on June 27, 2018

Article 1

Bring in the Federal Law of May 22, 2003 No. 54-FZ "About use of the control and cash equipment when implementing cash cash calculations and (or) calculations with use of electronic instruments of payment" (The Russian Federation Code, 2003, No. 21, Art. 1957; 2009, No. 23, Art. 2776; No. 29, Art. 3599; 2010, No. 31, Art. 4161; 2011, No. 27, Art. 3873; 2012, No. 26, Art. 3447; 2013, No. 19, Art. 2316; No. 27, Art. 3477; No. 48, Art. 6165; 2014, No. 19, Art. 2316; 2015, No. 10, Art. 1421; 2016, No. 27, Art. 4223; 2018, No. 1, Art. 71) following changes:

Shall be replaced with words 1) in the name of the word of "cash cash calculations and (or) calculations with use of electronic instruments of payment" "calculations in the Russian Federation";

Shall be replaced with words 2) in Item 2 of Article 1 of the word "in the territory of the Russian Federation" "in the Russian Federation", the words "and also" to exclude, add with words ", including for the purpose of the taxation and providing established procedure of turnover of goods";

3) in Article 1.1:

a) in paragraph three of the word "using the control and cash equipment" to exclude;

b) add with the new paragraph the fifth the following content:

"the beneficial owner - physical person which eventually directly or indirectly (through the third parties) owns (more than 25 percent in the capital have the prevailing participation) the organization or has opportunity to control actions of the organization and (or) its head, the chief accountant, the member of collegiate executive body or the founder. The beneficial owner of the head, the chief accountant, the member of collegiate executive body or the founder of the organization this person, except as specified, is considered if reasons to believe are had that beneficial owner is other physical person;";

c) the fifth to consider the paragraph the paragraph the sixth;

d) add with new paragraphs the seventh and eighth the following content:

"the version of model of the control and cash equipment - the model of the control and cash equipment having number of the version, unique for the name, assigned by her manufacturer;

the beneficiary - person who is not directly head, the chief accountant, the member of collegiate executive body or the founder of the organization to whose benefit specified persons when carrying out transactions with money and other property of the organization act;";

e) paragraphs of the sixth - to consider the seventeenth respectively paragraphs the ninth - the twentieth;

e) the eighteenth to consider the paragraph the paragraph the twenty first and in it the words "acceptance or payment of money with use of cash and (or) electronic instruments of payment for implementable goods, the performed works, the rendered services, acceptance of rates" shall be replaced with words "acceptance (obtaining) and payment of money cash and (or) via bank transfer for goods, works, services, acceptance of rates, interactive rates", to "carrying out lotteries" shall be replaced with words words "to carrying out lotteries. For the purpose of this Federal Law calculations are understood also as acceptance (obtaining) and payment of money in the form of advance payment and (or) advance payments, offsetting and advance payment return and (or) advance payments, provision and repayment of loans for payment of goods, works, services (including implementation by pawnshops of crediting of citizens on the security of the things belonging to citizens and activities for storage of things) either provision or receipt of other counter provision for goods, works, services";

g) the nineteenth - the thirty fifth to consider paragraphs respectively paragraphs the twenty second - the thirty eighth;

4) in Article 1.2:

a) to add Item 1 after the words "Control and Cash Equipment" with words ", included in the register of the control and cash equipment,";

b) in Item 2:

the paragraph one to add with words "if other is not established by this Federal Law";

in the paragraph the second shall be replaced with words the words "In the Case Specified" "In the cases specified";

c) add with Item 2.1 of the following content:

"2.1. When implementing calculations in the form of the offsetting or advance payment return and (or) advance payments which are earlier contributed by physical persons for services in the field of cultural events, transportation services of passengers, baggage, loads and cargo baggage, the communication services, services electronically determined by article 174.2 of the Tax Code of the Russian Federation and also for other services determined by the Government of the Russian Federation, the user one cash register receipt (the form of the strict reporting) containing data on all such calculations made within a day or for the settlement period which is not exceeding calendar month or established by the legislation of the Russian Federation (but no later than the first working day following behind day of the end of settlement period), without issue (direction) of the cash register receipt (the form of the strict reporting) to the client can be created.

When implementing of the calculations specified in Items 5 and 5.3 of this Article in the form of the offsetting or advance payment return and (or) advance payments which are earlier contributed by physical persons in full users have the right to send cash register receipts (forms of the strict reporting) to buyers (clients) electronically without issue of paper cash register receipts (forms of the strict reporting).";

d) in Item 5 of the word "with use of electronic instruments of payment" shall be replaced with words "via bank transfer", after words "the user or person authorized by it" to add with the words "or the automatic device for calculations", shall be replaced with words the words "and application" "using", to exclude the words "when implementing these calculations", words "by the user it is not printed" shall be replaced with words "by the user it can not to be printed";

e) add with Items 5.1 - 5.5 following of content:

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