On 12 October 2026, the Federal Tax Service of Russia (FNS) issued official clarifications regarding the formation of cash receipts when using online cash registers amid temporary restrictions affecting Yandex.Kassa payment processing services. The guidance, published on the FNS website, addresses technical failures in fiscal data transmission caused by the unavailability of Yandex’s fiscal data operator (FDO) services. The FNS references Article 4.5 of Federal Law No. 54-FZ “On the Use of Cash Registers” and provides a step-by-step procedure for taxpayers to switch to alternative FDOs or use offline mode with subsequent data transmission. The clarification is effective immediately and applies to all individual entrepreneurs and organizations using online cash registers connected to Yandex.Fiscal. The FNS emphasized that the obligation to issue cash receipts for every transaction remains unchanged regardless of technical disruptions.
Key Takeaways
- Mandatory Switch to Alternative FDO: Taxpayers must reconfigure their cash registers to transmit fiscal data through another accredited fiscal data operator within three business days of the disruption. The FNS provides a list of accredited FDOs on its official portal.
- Offline Mode Permitted: If immediate switching is technically impossible, organizations may operate in offline mode for up to 30 calendar days, provided they store all transaction data locally and transmit it once connectivity is restored.
- No Penalties for Technical Failures: The FNS confirms that administrative fines under Article 14.5 of the Code of Administrative Offenses will not be applied for violations caused solely by the Yandex service outage, provided taxpayers document the disruption and take corrective action.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement