According to article 16.1.8 of the Tax Code, a cash register may not be used in the following cases:
16.1.8.1. sale of newspapers and magazines (if the share of such sales in the total turnover is more than 50%);
16.1.8.2. sale of agricultural products in markets, fairs and on a portable basis;
16.1.8.3. retail sale on counters, in cars and trailers, in mobile fairs, markets and other public places of trade;
16.1.8.4. sale of securities and lottery tickets, betting and electronic betting tickets;
16.1.8.5. operation of electricity, gas, water supply and central heating;
16.1.8.6. individual hairdressing services.
A rental agreement is a type of agreement, the main purpose of which is the temporary use of property.
