Obligation to use cash registers is imposed to persons who conduct economic activities and provide supply of goods/services to consumers, that are payable in cash.

If tax invoice is issued on supplied goods/services, supplier is exempted from obligation both to use cash register, also to issue document equivalent to receipt. Moreover, taxpayer who is not obliged to use cash registers is also exempted from the obligation to use documents equivalent to receipt.

Persons having an obligation to use cash registers shall provide cash payment with consumers only via GPRS system and crypto module fiscal cash registers.

Operation of an object without cash register includes the cases when the following conditions are met:
a) Person does not have cash register in his/her ownership;
b) Person has cash register,  but device is not registered on his/her name at Tax Authority;
c) Cash register is registered at Tax Authority but this specific model of cash register is removed from state register and legal term for using this device, is expired.
d) Fiscal memory is not activated on cash register and cash payment with consumers is provided using non-fiscal mode (Order N 994 of the Minister of Finance of Georgia, dated 31 December, 2010, Article 20).

Removal of cash register from registration should be done when cash register is no more used for payment on specific object. In this regard, statement, cash register and its registration cart are submitted to Tax Authority.

Registered cash register should be used only on that object, which actual address is indicated to registration data (except the cases of distribution). In case of several objects, cash register should be registered on every object according to place of operation. Otherwise, it will be considered as operation without cash register (Order N 994 of the Minister of Finance of Georgia, dated 31 December, 2010, Article 19)

Non-usage of cash register considers those cases, when person has cash register, registered and included in registry at Tax Authority; also, fiscal memory is activated on cash register but device is not used on every operation of trade/service during cash payment with consumer, and includes the case, that at every moment of receiving money from consumer, receipt has to be issued on cash register (except the cases when such operation or person is exempted from obligation to use cash registers). When cash register is repairing (repair period should not be more than 7 calendar days) and cash payment with consumer is provided using spare cash register, this case is not considered as non-usage of cash register (Order N 994 of the Minister of Finance of Georgia of 31th December, 2010, Article 20).

Issuance of receipt by taxpayer is provided at the moment of cash payment to him/her and/or at the moment of returning change by consumer; and, when consumer provides cash payment to the person who does not represent cashier-operation (e.g. service personnel of canteen), consumer should receive receipt in reasonable time period (Order N 994 of the Minister of Finance of Georgia, dated 31 December, 2010, Article 16).                                                                                             

When consumer returns purchased goods on the basis of receipt according to the rules set by the Law of Georgia on “Consumers’ Rights Defence” and also, if cashier-operator has a right to receive goods and return paid amount to consumer, report on cash return (check cashing) (Order N 994 of the Minister of Finance of Georgia, dated 31 December, 2010, Article N8) should be written in two copies. Cashier-operator, person supervising cashier-operator (accountant, sales manager, etc.) and consumer (to whom one copy of receipt should be given) have to sign the receipt. Receipt, given by consumer, also its copy should be added to the report, stayed to cashier-operator.

In case of cash register’s damage, cashier-operator is obliged to turn off cash register and if further operation is unable to conduct, he/she should hold cash payment. During the period of repairing cash register, taxpayer is eligible to use spare cash register which is in his/her ownership and is registered to Tax Authority according to appropriate rule or which is in his/her temporary ownership, transferred by technical service centre; (Order N 994 of the Minister of Finance of Georgia, dated 31 December, 2010, Article 20).

Document equivalent to receipt is primary accounting document printed typographically, which includes information about facts on cash received by consumer and about other related data. Documents equivalent to receipt, issued during a day should be reflected on the appropriate accounting data.

Right of using document equivalent to receipt has those persons, who provide supply of goods/services on the territory of consumer (houses, organizations, enterprises). In order to record cash payment conducted in such cases, they are eligible to use documents equivalent to receipt that are registered according to set rules except cash registers. In order to use document equivalent to receipt, it is necessary that the territory of supply of goods/services and place of reimbursement were the same (Order N 994 of the Minister of Finance of Georgia, dated 31 December, 2010, Article 21).

When incorrect amount is issued in cash register by mistake, record, appropriate to defined form by the order N 994 of the Minister of Finance of Georgia dated 31 December, 2010, Annex N8, should be written. Report should be signed by cashier-operator, also by person supervising cashier-operator (director, accountant, sales manager, etc.).  Furthermore, incorrectly issued receipt and copy of receipt should be added to this report.

Receipt issued to consumer should contain the following necessary details:
a) Name of the person
b) Identification/personal number
c) Unique number of cash register
d) Number of the receipt
e) Paid amount, date and time of payment
f) Sign confirming the existence of cash register in fiscal mode.
Moreover, other additional data may also be reflected to receipt, according to the desire of taxpayer (Order N 994 of the Minister of Finance of Georgia, dated 31 December, 2010, Article 17).

Registration/removal from registration is conducted by Tax Authority. In addition, registration/removal from registration may also be conducted by other legal person (in case of GPRS system and crypto module fiscal cash register).

In order to register cash register, taxpayer can address any territorial body of the Revenue Service, in spite of registration place.

In order to register GPRS system and crypto module fiscal cash register, taxpayer submits statement. If applicant is representative of person, then document confirming representation is also submitted.

In order to register GPRS and crypto module fiscal cash register, following information is indicated to submitted statement:
a) Name/name and surname of a person
b) Identification/personal number
c) Legal address, organizational-legal form, company name (in case of existence), type of object, type of activity
d) Contact details
e) Actual address, where cash register to be registered will be used, and in case of distribution, legal address of person
f) Number of cash registers, allocated at actual address

Person who supplies goods/ services and receives cash on the territory of consumer (houses, organizations, enterprises), addresses to Tax Authority in written form or electronically, according to registered place. In addition, in case of addressing electronically, name and surname of person is indicated except person’s or his representative’s signature. Written statement should be accompanied by the copy of document equivalent to receipts’ sample and by copy of document issued about supply of documents equivalent to receipt represented by typography or appropriate enterprise for registration (indicating appropriate number and range of numbering). In case of electronic submission, these mentioned accompanied documents should be electronic, also (in PDF files). Tax Authority issues certificate about registering document equivalent to receipt at tax authority within 3 working days after statement submission. This document has legal force (Order N 994 of the Minister of Finance of Georgia, dated 31 December, 2010, Article 21).

Document will be considered as document equivalent to receipt, if it meets the following conditions: Form of document equivalent to receipt should include boxes reflecting following information:
- Document number (with typographically printed document number)
- Date of document creation
- Details of taxpayer (with typographically printed identification number of goods’/services’ supplier, his/her legal address and contact number)
- Content and Value of supplied goods/ services
- Name, identification/personal number of goods/service receiver
- Signature of person responsible on money receipt
It is acceptable that document equivalent to receipt include other necessary boxes, also. Document equivalent to receipt may have self-copied documents, related to each other (at least one copy of which is transmitted to consumer); In addition, it may be a paper, tearing part of which is transmitted to consumer. In such case, details defined for document equivalent to receipt should be printed on both sides: one is transmitted to consumer and other is remained to taxpayer.

Operating without cash registers during cash payment is charged with penalty in the amount of GEL 500. Non-usage of cash registers during cash payment is charged with penalty in the amount of GEL 500.  Showing fewer amounts then actually paid in receipt, is charged with penalty in the amount of GEL 500. Operation of cash register without or with damaged seal by taxpayer is charged with penalty in the amount of GEL 500 (Tax Code, Article 281).

Loose of cash register by taxpayer (if it is not set that action was conducted by an unlawful act of another person) is charged with penalty in the amount of GEL 3 000. Mentioned repeated action, conducted after 60 days from revealing of tax violation, is liable to sanction of taxpayer in the amount of GEL 6 000.

Natural person, who does not use hired work force and conducts realisation of agricultural products obtained by personal or household agriculture, or produced (processed) by these products, is exempted from obligation to use cash registers.