Cash register: the Tax Service reminded what documents need to be formed and stored

As noted, on each business day or shift, when conducting transactions, businesses are required to:

generate fiscal receipts—in paper and/or electronic form;

generate control tapes in electronic form;

generate Z-reports based on the results of the cashier’s (salesperson’s) work shift.

How long must documents be retained?

The tax authority emphasized that control tapes must be stored in the fiscal memory of the cash register for the entire period of its operation as specified by the manufacturer, but for no less than 7 years. An exception is provided only for vending machines for goods or services.

The law also requires the following to be kept directly at the point of sale:

the cash register’s registration certificate or a copy thereof;

the most recent certificate of sealing for the cash register.

"In practice, business owners are required to ensure that only documents confirming inventory records (in cases provided for by law) and the original certificate of the cash register’s sealing are properly stored at the point of sale. All documents related to the registration and accounting of the cash register are available to the tax authority (therefore, copies are sufficient), and the fiscal reporting documents generated by them are stored by default in the fiscal memory unit and/or the tax authority’s server,” the statement reads.