The Ministry of Taxes, together with the Federal Tax Service of the Russian Federation (hereinafter – FTS), has considered the issue of the mandatory use of cash register equipment (cash register technology) when selling goods at international fairs held in the Russian Federation.

The Federal Tax Service informed the Ministry of Taxes that, in accordance with paragraph 1 of Article 1.2 of Federal Law No. 54-FZ of May 22, 2003 "On the Use of Cash Register Equipment When Conducting Settlements in the Russian Federation" (hereinafter – Federal Law No. 54-FZ), cash register equipment included in the register of cash register equipment shall be used on the territory of the Russian Federation in a mandatory manner by all organizations and individual entrepreneurs when they conduct settlements, except for cases established by Federal Law No. 54-FZ.

For the purposes of Federal Law No. 54-FZ, the terms "organizations and individual entrepreneurs" refer to organizations and individual entrepreneurs registered on the territory of the Russian Federation in accordance with Russian legislation. Consequently, the use of cash register equipment within the framework of international fairs on the territory of the Russian Federation by business entities registered in the Republic of Belarus and not having registration on the territory of the Russian Federation is not provided for by the legislation on the use of cash register equipment.

Taking the above into account, when conducting settlements within the framework of international fairs held on the territory of the Russian Federation, Belarusian business entities are entitled not to use cash register equipment.