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


Zvereva A.O., Golubtsova E.V., Ilyashenko S.B.
(about the authors)

Zvereva Anna Olegovna – (Plekhanov Russian University of Economics)

Golubtsova Ekaterina Vladimirovna – (Plekhanov Russian University of Economics)

Ilyashenko Svetlana Borisovna – (Plekhanov Russian University of Economics)

Published in:
Russian Journal of Entrepreneurship
– Volume 18, Number 24 (December 2017)

JEL classification: E62, E63, L81

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


Citation:
Zvereva A.O., Golubtsova E.V., Ilyashenko S.B. (2017). Some aspects of the use of cash registers in retail trade related to changes in legislation. Russian Journal of Entrepreneurship, 18(24), 4301-4308. doi: 10.18334/rp.18.24.38587


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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.








References:
Zvereva A.O., Golubtsova E.V., Karaschuk O.S. (2016). Nalogovoe regulirovanie rezultativnosti deyatelnosti organizatsiy roznichnoy torgovli [Tax regulation the performance of retail organisations]. Journal of Economy and Entrepreneurship. (11-2(76-2)). 45-49. (in Russian).
Интернет-магазины и интеграция с ERPИнфоспайс. (in Russian). Retrieved October 23, 2017, from https://www.infospice.ru/
Лицензированный оператор фискальных данных ОФДOfd. (in Russian). Retrieved October 20, 2017, from https://ofd.ru/
Первый оператор фискальных данных1-ofd. (in Russian). Retrieved October 19, 2017, from https:// www.1-ofd.ru/
ФНС собирается мотивировать граждан проверять чекиRetail.ru. Ритейлеру и поставщику. (in Russian). Retrieved October 19, 2017, from https://www.retail.ru/news/145537/?sphrase_id=199147
Федеральная налоговая служба РФ. (in Russian). Retrieved October 24, 2017, from https://www.nalog.ru/rn77/
Число хозяйствующих субъектов розничной торговлиФедеральная служба государственной статистики. (in Russian). Retrieved November 19, 2017, from http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/statistics/enterprise/retail/#

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