Toll road operators received relief regarding the use of online cash registers. Representatives of this category have the right to draw up one cashier s check or SRF per month when making settlements in the form of accepting or returning an advance / prepayment.
The ability not to issue a cash register receipt to each road user when paying and accounting or refunding an advance / prepayment is supported by paragraph 2.1 of article No. 54-FZ “On the use of cash register equipment” additional categories and types of activities, which was carried out.
Resolution of the Russian Federation No. 924 of July 18, 2019 determines that when calculating a refund or accepting an advance payment / advance made by individuals for travel on a toll road earlier, it is allowed to issue one cash register receipt or cash register receipt. This fiscal document should display information on all such calculations (advance / prepayment) for the billing period, in other words, one common check for all settlement transactions on advances for the period.
The adopted amendments make it possible not to punch checks with each passage and use of the toll road transponder, which saves time and simplifies the process of accepting payments.