Practically, OFD are service providers established to be one of the points in the line of communication of fiscal data from cash registers to the tax authorities. They are licensed for the provision of telematic communication services and for technical protection of information. The list of registered OFD providers is maintained on the website of Tax Administration.
Federal Law of 22.05.2003 N 54-FZ (as amended on 23.11.2020) “On the use of cash registers when making settlements in the Russian Federation” in Article 1.1. Basic concepts used in this Federal Law provides the following definition: “fiscal data operator – an organization created in accordance with the legislation of the Russian Federation, located on the territory of the Russian Federation, which has received permission to process fiscal data in accordance with the legislation of the Russian Federation on the use of cash registers”.
Entities required to use cash registers for issuing fiscal receipts have to conclude an agreement with an OFD service provider, prior to the start of issuing fiscal receipts.
Real-time communication of the defined transaction data, as established in Russia, goes through OFD from where they are sent to the tax authorities. The communication is private key – public key based.
But, OFD operators do not only forward the relevant transaction data messages to the authorities; they are in charge also for storing of the data and protecting them from any modifications.
With the new obligations regarding mandatory labeling of certain goods, their role is expanded in regard to the communication of these data to the authorities, as well.
Contribution by JB Fiscal Consulting
