Some aspects of the use of cash registers in retail trade related to changes in legislation

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Journal paper

Russian Journal of Entrepreneurship *
Volume 18, Number 24 (December 2017)
* Этот журнал не выпускается в Первом экономическом издательстве

Citation:

Abstract:
The article analyzes certain issues related to the activities of retail trade organizations in the light of changes in the legislative acts of the Russian Federation regulating the use of cash registers. Most economic agents in the industry are obliged to use cash registers in accordance with legal framework and issue a receipt as a fiscal document that confirms the purchase and sale of goods. The transfer of recorded information to the bodies of the Federal Tax Service is carried out through licensed operators of fiscal data. In the short term, all businesses engaged in retail trade will be obliged to use cash registers with a remote data transmission device via the Internet. Analysis of the practice of applying modernized cash registers made it possible to identify a number of real difficulties faced by the companies in their practical activities.

Keywords: retail, cash register technology, fiscal data operator, federal tax service

JEL-classification: E63, L81, E62

References:

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