Federal Tax Service: a cash register not at its registered address counts as non-use of a cash register

The rule is set out in paragraph 25 of clause 1 of Article 1.1 of Federal Law No. 54-FZ and took effect in March 2025. The Federal Tax Service office for the Republic of Buryatia issued a clarification reminding businesses of the obligation to bring cash register registration data in line with the actual place of use in a timely manner.

When registering or re-registering a cash register, the application must state the full actual address and installation location. All sections and fields of the form must be completed: postcode, region, district, city, street, house, building and premises numbers — where applicable.

If the address in the register differs from where the cash register actually operates, the business faces the same liability as for complete non-use of a cash register. For officials, the fine ranges from one quarter to one half of the settlement amount, but not less than 10,000 roubles; for legal entities — from three quarters to the full settlement amount, but not less than 30,000 roubles — under Part 2 of Article 14.5 of the Code of Administrative Offences.

For importers and exporters engaged in retail sales or using cash registers at warehouses and pick-up points, the change is especially relevant: moving equipment when reorganising logistics, changing a warehouse or opening a new point of sale now requires immediate re-registration. A delay — even of one day — formally constitutes an offence.

Re-registration is done through the taxpayer's personal account on the Federal Tax Service website or through a fiscal data operator. The application is submitted before the cash register starts working at the new address.

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