RRO Inspections Types Grounds Consequences

Inspections of cash register systems (RROs) are a key tool used to monitor compliance with cash transaction regulations. These apply to both traditional cash registers and software RROs (PRROs) and cover businesses and entrepreneurs working with customers.

Types of Inspections:

• On-site inspection – without notice, may include test purchases. Even minor violations are often fined.
• Documentary inspection – scheduled or unscheduled. Involves review of reports, documentation, and cash/product records.

Grounds for Inspection:

• Violations found in related audits
• Info from government or local authorities
• Customer complaints
• Late or missing reports
• Repeat violations

What Tax Authorities Check:

• Presence and accuracy of receipts
• All transactions through RRO/PRRO
• Cash in register matches report
• Timeliness of reports
• Compliance with cash-handling rules

Penalties:

• 100% of the transaction amount for first violation, 150% for repeat
• For sole proprietors — 25–50% of transaction
• Possible seizure of cash/goods or business suspension

Special Features:

• Mystery shopper purchase
• Inventory checks
• Monitoring actual activity (chronometry)

Who Is at Risk:

• No RRO/PRRO or doesn’t issue receipts
• Submits reports incorrectly or not at all
• Has customer complaints
• High tax evasion risk

Conclusion: RRO checks have become more frequent and stricter since 2023. It’s best to use certified RROs, issue receipts, report properly, and be ready for surprise checks.

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