Encyclopedia

QR code

9 October 2026, 18:15

A QR code that allows the buyer (customer) of goods (works, services, property rights) to scan it and identify the record of this transaction in the automated information system of a federal executive authority authorized for control and supervision in the field of taxes and fees¹.

A QR code that allows the buyer to scan it and identify the cash receipt (strictly formatted document), and the structure of its data includes the date and time of the transaction, the sequential number of the fiscal document, the type of payment, the amount of the transaction, the factory number of the fiscal accumulator, and the fiscal identifier of the document (hereinafter - QR code) (ceased to be in force as of 2019-06-07)².

A QR code that allows a buyer (customer) to scan it and identify a cash receipt (strict accountability form), and the data structure of which includes the date and time of the transaction, the sequential number of the fiscal document, the payment characteristic, the amount of the transaction, the factory number of the fiscal accumulator, and the fiscal characteristic of the document (hereinafter - QR code)³.

Federal Law No. 422-FZ dated November 27, 2018 "On Conducting an Experiment to Establish a Special Tax Regime ""Tax on Professional Income" in the city of federal significance Moscow, in the Moscow and Kaluga regions, as well as in the Republic of Tatarstan (Tatarstan)". 2018, amended on January 1, 2019, Article 14, subpara. 9. ↩
Federal Law No. 54-FZ of May 22, 2003 "On the Use of Cash Register Equipment in Cash Transactions and (or) Transactions Using Payment Cards", as amended on January 1, 2019, Articles 1-2, Subparagraph 2, ceased to be in force from June 7, 2019 // RSZ RF. 2003. No. 21. Article 1957. ↩
Federal Law No. 54-FZ of May 22, 2003 "On the Use of Cash Register Equipment in Cash Transactions and (or) Transactions Using Payment Cards", as amended on June 7, 2019, Article 1.2, Paragraph 3.1 // RSZ RF. 2003. No. 21. Article 1957. ↩

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