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Federal Tax Service postpones abolition of FFD 1.05 and 1.1 formats to September 2027

Federal Tax Service postpones abolition of FFD 1.05 and 1.1 formats to September 2027
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The Federal Tax Service has postponed the abolition of fiscal document formats 1.05 and 1.1: instead of March 1, 2027, the deadline has been moved to September 1, 2027. The basis is FTS Order No. ED-1-20/658@ of 04.09.2026. The deferral applies to companies and entrepreneurs using older online cash registers. Some changes to fiscal document details still take effect on March 1, 2027.

FTS Order No. ED-1-20/658@ of 04.09.2026 moved the deadline for the mandatory switch to FFD 1.2 from March 1 to September 1, 2027. Until that date, all three current formats may be used: 1.05, 1.1 and 1.2. After September 1, 2027, only version 1.2 will remain.

The switch does not mean automatic replacement of equipment. If the cash register supports FFD 1.2, it is enough to update the software and reconfigure the device. Compatibility can be checked in the register of cash register equipment on the FTS website: find the model and open the section "Supported versions of fiscal document formats". "YES" next to version 1.2 means the cash register does not need to be replaced. "NO" means the model does not support the required format, and it will not be possible to work on it after the old formats are abolished.

The deferral applies only to the abolition of formats 1.05 and 1.1. Other amendments to fiscal documents take effect on the original date — March 1, 2027. From that date, there will be separate designations for the automated simplified tax system (AUSN), a new detail for remote sales of labelled goods and additional requirements for reflecting cashless payments.

For companies already using FFD 1.2, this means that a software update for the March requirements will still be needed before the end of February 2027. Owners of cash registers on formats 1.05 and 1.1 should check with the manufacturer or supplier in advance whether the model supports version 1.2, in order to either update the software in time or budget for replacing the equipment.

For sellers of labelled goods, including those working through marketplaces, the March changes are especially relevant: the new detail for remote sales will affect schemes in which the receipt is generated not at the point of delivery but remotely. It is worth checking the readiness of cash register software for this requirement in advance — regardless of which FFD format is currently used.

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