The Federal Tax Service (FTS) has released Letter No. AB-36-20/7611@ dated 1 September 2026 warning taxpayers and fiscal data operators about the inadmissibility of entering knowingly false information into Tag 1008 (“Additional Attribute of Settlement Subject”) of the fiscal receipt generated by online cash registers (KKT). Tag 1008 is used to indicate the nature of the payment subject (e.g., “commodity”, “service”, “payment”, “agent commission”). The letter references Article 14.5 of the Administrative Offenses Code (KoAP RF), which establishes liability for violating the procedure for using cash registers, including issuing receipts with incorrect data. The FTS clarifies that deliberate misclassification — such as marking a service as a commodity to manipulate VAT deduction eligibility or to conceal agency relationships — constitutes an administrative offense punishable by fines of 25% to 50% of the transaction amount for officials and 75% to 100% for legal entities, with possible suspension of activity for up to 90 days.
Key Takeaways
- Mandatory Accuracy of Tag 1008: Taxpayers must ensure that the fiscal registrar software correctly maps each line item to the appropriate Tag 1008 value per the FTS classification directory (FFD 1.2). Automated POS systems should be configured to prevent manual override of this tag by cashiers. Regular audits of fiscal memory (FN) data exports are recommended to detect systematic misclassifications.
- Agent and Intermediary Transactions Under Scrutiny: The letter specifically highlights risks for marketplace sellers, payment agents, and commissionaires. If a seller acts as an agent (Tag 1008 = “agent commission”) but the receipt shows “commodity”, the FTS may recharacterize the transaction, denying input VAT deductions to the buyer and imposing penalties on the seller for false documentation.
- Integration with ASK-VAT and Risk Management: Data from Tag 1008 feeds directly into the FTS Automated System for VAT Control (ASK-VAT). Discrepancies between the tag value and the seller’s declared VAT invoices trigger automated risk profiles. Companies should implement pre-transmission validation rules in their ERP/KKT middleware to reject receipts where the product catalog code conflicts with the assigned Tag 1008 attribute.
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