The law on online cash desks (54-FZ) does not apply to foreign organizations and entrepreneurs that are not registered and have no representative offices in Russia, as the Federal Tax Service recalled in the message No. AS-3-20/5647.

      The provisions of the law oblige individual entrepreneurs or seller organizations on the territory of the Russian Federation to use the online cash desks. In cases of settlements performed via the Internet, it is necessary to use cash register equipment, regardless of the location (nationality) of the buyer. That is, in case of payments from the non-residents of the Russian Federation, Russian stores are required to use cash desks. Alongside with this, the Federal Tax Service informs that a foreign online store can work in Russia through a settlement aggregator.

      Consult our attorneys on Russian tax regulations.