diff --git a/.claude/CLAUDE.md b/.claude/CLAUDE.md
index 248e939..2559c52 100644
--- a/.claude/CLAUDE.md
+++ b/.claude/CLAUDE.md
@@ -256,12 +256,14 @@ The native Android app is a Capacitor 8 wrapper of the `ui` SPA, scaffolded unde
   - **YooKassa DOES have a test mode** — a separate *test shop* (own shopId/secret, test cards, up to
     20 of them), and webhooks/receipts/refunds all work there. The whole rail is verifiable on the
     contour without real money; don't plan around "no test payments".
-  - **YooKassa has no cabinet-side generic чек.** Unlike Robokassa's cloud kassa, «Чеки от ЮKassa»
-    registers a receipt **only if the request carries `receipt`** — so the itemized receipt is
-    mandatory code on both payment and refund. `payment_subject`/`payment_mode`/`vat_code` are fields
-    *inside* `receipt.items[]` (54-ФЗ tags 1212/1214/1199), documented under the receipts section, not
-    the payment API — easy to miss. A malformed receipt is an API error at payment creation, so it
-    breaks purchases loudly rather than silently skipping the fiscal document.
+  - **We send NO receipt: the merchant is on НПД, which is outside 54-ФЗ**, and YooKassa does not
+    serve receipts for that regime (checked with their support). Reporting goes to «Мой налог».
+    The fiscal code is kept dormant behind `BACKEND_YOOKASSA_VAT_CODE` — unset = send nothing, a
+    54-ФЗ rate code turns «Чеки от ЮKassa» back on (the НПД income ceiling makes that foreseeable).
+    Gotcha if you ever switch it on: `payment_subject`/`payment_mode`/`vat_code` are fields *inside*
+    `receipt.items[]` (54-ФЗ tags 1212/1214/1199), documented under the receipts section, not the
+    payment API — easy to miss; and a malformed receipt is an API error at payment creation, so it
+    breaks purchases rather than silently skipping the fiscal document.
   - **The gateway cannot import `backend/internal/*`** (separate module + Go's internal rule), so a
     security list shared by both hops either lives in `pkg/` or is enforced backend-side. The YooKassa
     sender allowlist is enforced in the backend, with the gateway forwarding the real peer IP as
diff --git a/PLAN.md b/PLAN.md
index 22a3953..66397df 100644
--- a/PLAN.md
+++ b/PLAN.md
@@ -1043,9 +1043,14 @@ when no YooKassa shop is configured, so reviving it is a credentials change (D47
   nothing, and pressing again is safe. `refund.succeeded` is handled too (D52), because the merchant
   cabinet can issue a refund that never passes through our API; a **partial** refund records nothing
   and is logged for an operator (the engine is full-refund-only).
-- **Fiscalization** — «Чеки от ЮKassa» with the `receipt` sent from code (D51), reversing E10's B4:
-  YooKassa has no cabinet-side generic receipt. `BACKEND_YOOKASSA_VAT_CODE` is a deploy variable;
-  the settlement subject/method are constants.
+- **Fiscalization** — **no receipt is sent** (D51 rev): the merchant is on НПД, outside 54-ФЗ, and
+  YooKassa does not serve receipts for that regime; reporting goes to «Мой налог» instead (its own
+  task — the data it needs is already recorded, bar a per-operation "reported" marker). The fiscal
+  code stays dormant behind `BACKEND_YOOKASSA_VAT_CODE`: unset sends nothing, a 54-ФЗ rate code turns
+  «Чеки от ЮKassa» back on — the path a lost НПД regime (annual income ceiling) would take.
+- **Email anchor** — D36 still gates a direct purchase (the recovery anchor stands on its own now
+  that the receipt address is gone). The wallet now says so **before** the buy tap: a player signed in
+  through VK/Telegram in a browser sees "add an email in your profile" instead of a bare error.
 - **Config/deploy** — `BACKEND_YOOKASSA_{WEB,ANDROID}_{SHOP_ID,SECRET_KEY,TEST}` +
   `BACKEND_YOOKASSA_VAT_CODE`; every `ROBOKASSA_*` mapping removed from compose, `.env.example`,
   `write-prod-env.sh` and the three workflows, and recorded in `backend/internal/robokassa/README.md`.
diff --git a/backend/internal/config/config.go b/backend/internal/config/config.go
index 89ed38c..dc37edb 100644
--- a/backend/internal/config/config.go
+++ b/backend/internal/config/config.go
@@ -71,7 +71,8 @@ type Config struct {
 	// the direct rail back to Robokassa.
 	YooKassa yookassa.Shops
 	// YooKassaVatCode is the VAT rate code stamped on every fiscal receipt line (54-ФЗ tag 1199).
-	// It is configurable because the rate is the one receipt attribute that genuinely changes.
+	// Unset (0) sends no receipt at all — the state a merchant outside 54-ФЗ runs in, which is the
+	// default; setting a rate turns fiscal receipts back on without a code change.
 	YooKassaVatCode int
 	// Robokassa configures the retired direct-rail payment provider — one merchant shop per channel
 	// (D42). It is dormant: no deployment sets its credentials, so the set is empty and the rail
@@ -179,7 +180,7 @@ func Load() (Config, error) {
 			ykShops[channel] = shop
 		}
 	}
-	vatCode, err := envInt("BACKEND_YOOKASSA_VAT_CODE", yookassa.VatCodeNone)
+	vatCode, err := envInt("BACKEND_YOOKASSA_VAT_CODE", yookassa.VatCodeOff)
 	if err != nil {
 		return Config{}, err
 	}
@@ -278,7 +279,7 @@ func (c Config) validate() error {
 		}
 	}
 	if !yookassa.ValidVatCode(c.YooKassaVatCode) {
-		return fmt.Errorf("config: BACKEND_YOOKASSA_VAT_CODE %d is not a 54-ФЗ VAT rate code (1..%d)", c.YooKassaVatCode, yookassa.VatCodeMax)
+		return fmt.Errorf("config: BACKEND_YOOKASSA_VAT_CODE %d is not a 54-ФЗ VAT rate code (1..%d); leave it unset to send no receipts", c.YooKassaVatCode, yookassa.VatCodeMax)
 	}
 	if c.YooKassa.Configured() {
 		// The YooKassa rail sends the customer to a hosted payment page and needs an absolute return
diff --git a/backend/internal/inttest/payments_yookassa_test.go b/backend/internal/inttest/payments_yookassa_test.go
index 34c00bf..a7ef926 100644
--- a/backend/internal/inttest/payments_yookassa_test.go
+++ b/backend/internal/inttest/payments_yookassa_test.go
@@ -146,6 +146,13 @@ func (f *fakeYooKassa) setPayment(id string, mutate func(p *yookassa.Payment)) {
 // rail status is reset first: these tests are about the provider, not about ops availability, and
 // fail-open means an absent row is an enabled rail.
 func yookassaServer(t *testing.T, shop yookassa.Config) (*server.Server, *payments.Service) {
+	// Receipts off, as in production: the merchant is outside 54-ФЗ.
+	return yookassaServerWithVat(t, shop, yookassa.VatCodeOff)
+}
+
+// yookassaServerWithVat is yookassaServer with an explicit VAT rate code, for exercising the fiscal
+// receipt path that stays dormant until a rate is configured.
+func yookassaServerWithVat(t *testing.T, shop yookassa.Config, vatCode int) (*server.Server, *payments.Service) {
 	t.Helper()
 	if _, err := testDB.ExecContext(context.Background(),
 		`DELETE FROM payments.rail_status WHERE rail LIKE 'direct%'`); err != nil {
@@ -160,7 +167,7 @@ func yookassaServer(t *testing.T, shop yookassa.Config) (*server.Server, *paymen
 		DictDir:         dictDir(),
 		Payments:        paySvc,
 		YooKassa:        yookassa.Shops{yookassa.ChannelWeb: shop},
-		YooKassaVatCode: yookassa.VatCodeNone,
+		YooKassaVatCode: vatCode,
 		PublicBaseURL:   "https://scrabble.test",
 	})
 	return srv, paySvc
@@ -441,10 +448,84 @@ func TestYooKassaRefundRecordsNothingWhenTheProviderFails(t *testing.T) {
 	}
 }
 
-// TestYooKassaOrderMintsAPaymentWithAReceipt drives the purchase path over HTTP: the order endpoint
-// calls the provider, threads the order id through, sends the fiscal receipt to the buyer's confirmed
-// address, and hands the client the hosted payment page.
-func TestYooKassaOrderMintsAPaymentWithAReceipt(t *testing.T) {
+// seedBuyerWithEmail provisions an account with a confirmed email — the D36 anchor a direct purchase
+// requires — and returns the account and the address.
+func seedBuyerWithEmail(t *testing.T) (uuid.UUID, string) {
+	t.Helper()
+	acc := provisionAccount(t)
+	// The full id, not a prefix: account ids are uuid v7, whose leading hex digits are the top bits
+	// of a millisecond timestamp and so are identical for accounts made moments apart.
+	email := "buyer-" + acc.String() + "@example.test"
+	if _, err := testDB.ExecContext(context.Background(),
+		`INSERT INTO backend.identities (identity_id, account_id, kind, external_id, confirmed) VALUES ($1,$2,'email',$3,true)`,
+		uuid.New(), acc, email); err != nil {
+		t.Fatalf("seed email identity: %v", err)
+	}
+	return acc, email
+}
+
+// postWalletOrder opens a purchase over HTTP as the account, on the direct/web platform.
+func postWalletOrder(t *testing.T, srv *server.Server, acc, productID uuid.UUID) *httptest.ResponseRecorder {
+	t.Helper()
+	req := httptest.NewRequest(http.MethodPost, "/api/v1/user/wallet/order",
+		strings.NewReader(fmt.Sprintf(`{"product_id":%q}`, productID)))
+	req.Header.Set("Content-Type", "application/json")
+	req.Header.Set("X-User-ID", acc.String())
+	req.Header.Set("X-Platform", "direct/web")
+	rec := httptest.NewRecorder()
+	srv.Handler().ServeHTTP(rec, req)
+	return rec
+}
+
+// TestYooKassaOrderSendsNoReceipt pins the fiscal decision: the merchant is outside 54-ФЗ, so a
+// purchase must carry no receipt at all — the provider registers nothing and the merchant reports
+// each operation itself.
+func TestYooKassaOrderSendsNoReceipt(t *testing.T) {
+	f, shop := newFakeYooKassa(t)
+	srv, _ := yookassaServer(t, shop)
+	acc, _ := seedBuyerWithEmail(t)
+	prod := seedPackProduct(t, 100, methodPrice{method: "direct", currency: "RUB", amount: 14900})
+
+	rec := postWalletOrder(t, srv, acc, prod)
+	if rec.Code != http.StatusOK {
+		t.Fatalf("order = %d, want 200: %s", rec.Code, rec.Body.String())
+	}
+	if f.lastReceipt != nil {
+		t.Errorf("the purchase carried a receipt (%v); receipts are off outside 54-ФЗ", f.lastReceipt)
+	}
+}
+
+// TestYooKassaReceiptTurnsOnWithAVatCode proves the dormant fiscal path still works, so a lost НПД
+// regime is a deploy-variable change rather than a code change.
+func TestYooKassaReceiptTurnsOnWithAVatCode(t *testing.T) {
+	f, shop := newFakeYooKassa(t)
+	srv, _ := yookassaServerWithVat(t, shop, yookassa.VatCodeNone)
+	acc, email := seedBuyerWithEmail(t)
+	prod := seedPackProduct(t, 100, methodPrice{method: "direct", currency: "RUB", amount: 14900})
+
+	if rec := postWalletOrder(t, srv, acc, prod); rec.Code != http.StatusOK {
+		t.Fatalf("order = %d, want 200: %s", rec.Code, rec.Body.String())
+	}
+	if f.lastReceipt == nil {
+		t.Fatal("no receipt sent although a VAT rate code is configured")
+	}
+	customer, _ := f.lastReceipt["customer"].(map[string]any)
+	if customer["email"] != email {
+		t.Errorf("receipt customer = %v, want the confirmed email %q", customer, email)
+	}
+	items, _ := f.lastReceipt["items"].([]any)
+	if len(items) != 1 {
+		t.Fatalf("receipt items = %d, want 1", len(items))
+	}
+	item, _ := items[0].(map[string]any)
+	if item["vat_code"] != float64(yookassa.VatCodeNone) || item["payment_subject"] != yookassa.PaymentSubjectService {
+		t.Errorf("receipt fiscal attributes = %v", item)
+	}
+}
+
+// TestYooKassaOrderMintsAPayment drives the purchase path over HTTP: the order endpoint calls the
+// provider, threads the order id through, and hands the client the hosted payment page.
+func TestYooKassaOrderMintsAPayment(t *testing.T) {
 	f, shop := newFakeYooKassa(t)
 	srv, _ := yookassaServer(t, shop)
 	acc := provisionAccount(t)
@@ -482,18 +563,6 @@ func TestYooKassaOrderMintsAPaymentWithAReceipt(t *testing.T) {
 	if f.createdIdempotenceKey != out.OrderID {
 		t.Errorf("Idempotence-Key = %q, want the order id %q", f.createdIdempotenceKey, out.OrderID)
 	}
-	customer, _ := f.lastReceipt["customer"].(map[string]any)
-	if customer["email"] != email {
-		t.Errorf("receipt customer = %v, want the confirmed email %q", customer, email)
-	}
-	items, _ := f.lastReceipt["items"].([]any)
-	if len(items) != 1 {
-		t.Fatalf("receipt items = %d, want 1", len(items))
-	}
-	item, _ := items[0].(map[string]any)
-	if item["vat_code"] != float64(yookassa.VatCodeNone) || item["payment_subject"] != yookassa.PaymentSubjectService {
-		t.Errorf("receipt fiscal attributes = %v", item)
-	}
 	// The payment id is recorded on the order, which is what the safety net and a refund need.
 	orderID, err := uuid.Parse(out.OrderID)
 	if err != nil {
diff --git a/backend/internal/server/handlers_yookassa.go b/backend/internal/server/handlers_yookassa.go
index 1e0ef1a..7df35e9 100644
--- a/backend/internal/server/handlers_yookassa.go
+++ b/backend/internal/server/handlers_yookassa.go
@@ -21,11 +21,22 @@ import (
 // what it read from the provider; this is the backend's own ceiling on an untrusted body.
 const maxNotifyBytes = 1 << 20
 
+// yooKassaReceipt builds the fiscal receipt for a sale, or nil when receipts are off. They are off
+// by default: the merchant runs on НПД, which is outside 54-ФЗ, so nothing is registered through the
+// provider and each operation is reported to «Мой налог» instead. Setting a VAT rate code turns them
+// back on — the switch a lost НПД regime would need — without touching this code.
+func (s *Server) yooKassaReceipt(email, title string, amount yookassa.Amount) *yookassa.Receipt {
+	if !yookassa.ReceiptEnabled(s.vatCode) {
+		return nil
+	}
+	return yookassa.SingleItemReceipt(email, title, amount, s.vatCode)
+}
+
 // orderYooKassa opens a pending order on the direct rail and mints the YooKassa payment the customer
 // is redirected to. shop is the merchant shop the caller resolved for this platform channel, and
-// email is the account's confirmed address (D36), which doubles as the delivery address of the fiscal
-// receipt this rail must send with every payment. No chips are credited here —
-// only later, by the verified notification (or the reconcile sweep).
+// email is the account's confirmed address (D36) — the recovery anchor a direct purchase requires,
+// and the delivery address of a fiscal receipt when receipts are switched on. No chips are credited
+// here — only later, by the verified notification (or the reconcile sweep).
 func (s *Server) orderYooKassa(c *gin.Context, uid uuid.UUID, cxt payments.Context, present []payments.Source, productID uuid.UUID, shop yookassa.Config, email string) {
 	ctx := c.Request.Context()
 	res, err := s.payments.CreateOrder(ctx, uid, cxt, present, productID, providerYooKassa)
@@ -43,9 +54,9 @@ func (s *Server) orderYooKassa(c *gin.Context, uid uuid.UUID, cxt payments.Conte
 		},
 		Description: yookassa.TruncateDescription(res.Title),
 		Metadata:    map[string]string{yookassa.MetadataOrderID: res.OrderID.String()},
-		// «Чеки от ЮKassa»: the receipt is registered only if we send it, so a malformed one is an
-		// API error here rather than a silently missing fiscal document.
-		Receipt: yookassa.SingleItemReceipt(email, res.Title, amount, s.vatCode),
+		// Off unless a VAT rate is configured: the merchant is outside 54-ФЗ and reports each
+		// operation itself, so no fiscal receipt is registered through the provider.
+		Receipt: s.yooKassaReceipt(email, res.Title, amount),
 	}, res.OrderID.String())
 	if err != nil {
 		// The order stays pending and unpaid; it expires on its own. The customer sees the generic
@@ -363,9 +374,9 @@ func isPermanentFundError(err error) bool {
 }
 
 // refundYooKassa returns the money for a paid order through the YooKassa refund API and reports the
-// provider's own refund id, which the ledger then records. The refund carries a receipt because the
-// rail registers a refund receipt the same way it registers a payment one, and the order id as the
-// idempotency key, so a repeated attempt returns the original refund instead of paying twice.
+// provider's own refund id, which the ledger then records. It sends the order id as the idempotency
+// key, so a repeated attempt returns the original refund instead of paying twice, and a refund
+// receipt when receipts are switched on (the rail registers one the same way it does for a payment).
 //
 // It is called before anything is recorded: if the money does not move, nothing is written, and the
 // ledger never claims a refund that did not happen.
@@ -381,15 +392,19 @@ func (s *Server) refundYooKassa(ctx context.Context, ref payments.OrderRef) (str
 	if err != nil {
 		return "", err
 	}
-	email, _, err := s.accounts.ConfirmedEmail(ctx, ref.AccountID)
-	if err != nil {
-		return "", err
+	// The buyer's address is read only to deliver a refund receipt; with receipts off there is
+	// nothing to deliver and nothing to read.
+	email := ""
+	if yookassa.ReceiptEnabled(s.vatCode) {
+		if email, _, err = s.accounts.ConfirmedEmail(ctx, ref.AccountID); err != nil {
+			return "", err
+		}
 	}
 	amount := yookassa.Amount{Value: ref.Amount.Major(), Currency: string(ref.Amount.Currency())}
 	refund, err := shop.CreateRefund(ctx, yookassa.RefundRequest{
 		PaymentID: ref.PaymentID,
 		Amount:    amount,
-		Receipt:   yookassa.SingleItemReceipt(email, title, amount, s.vatCode),
+		Receipt:   s.yooKassaReceipt(email, title, amount),
 	}, ref.OrderID.String())
 	if err != nil {
 		return "", err
diff --git a/backend/internal/server/server.go b/backend/internal/server/server.go
index 0ec29a2..361a36d 100644
--- a/backend/internal/server/server.go
+++ b/backend/internal/server/server.go
@@ -121,6 +121,7 @@ type Deps struct {
 	// Robokassa.
 	YooKassa yookassa.Shops
 	// YooKassaVatCode is the VAT rate code stamped on every fiscal receipt line (54-ФЗ tag 1199).
+	// Unset sends no receipt at all — the state a merchant outside 54-ФЗ runs in.
 	YooKassaVatCode int
 	// PublicBaseURL is the canonical https origin the payment return URL is built from. It is
 	// required whenever YooKassa is configured.
diff --git a/backend/internal/yookassa/receipt.go b/backend/internal/yookassa/receipt.go
index 81a2d11..b8f8994 100644
--- a/backend/internal/yookassa/receipt.go
+++ b/backend/internal/yookassa/receipt.go
@@ -1,9 +1,14 @@
 package yookassa
 
-// Fiscal receipt attributes for «Чеки от ЮKassa» (54-ФЗ). YooKassa registers the receipt itself —
-// no cash register to rent, no OFD contract — but only if the payment and refund requests carry a
-// receipt object, so unlike the previous rail's cabinet-side receipts these fields are load-bearing
-// code. Reference:
+// Fiscal receipt support for «Чеки от ЮKassa» (54-ФЗ). YooKassa registers a receipt itself — no cash
+// register to rent, no OFD contract — but only if the payment and refund requests carry a receipt
+// object.
+//
+// It is DORMANT: the merchant runs on НПД, which is outside 54-ФЗ, so no receipt is sent and the
+// merchant reports each operation to «Мой налог» instead. The code stays because the switch back is
+// foreseeable — НПД has an annual income ceiling, and losing the regime puts 54-ФЗ back in force —
+// and turning it on is then setting one deploy variable rather than writing this again. Everything
+// here is inert while BACKEND_YOOKASSA_VAT_CODE is unset (see ReceiptEnabled). Reference:
 // https://yookassa.ru/developers/payment-acceptance/receipts/54fz/yoomoney/parameters-values
 const (
 	// PaymentSubjectService is the settlement subject (54-ФЗ tag 1212) — what the money is taken
@@ -15,10 +20,13 @@ const (
 	PaymentModeFullPayment = "full_payment"
 
 	// VatCodeNone is the VAT rate code (54-ФЗ tag 1199) for «Без НДС» — the rate a sole proprietor on
-	// УСН or ПСН charges. It is the default; the deployed value is configurable because the rate is
-	// the one receipt attribute that genuinely changes (Russia raised the main rate on 1 Jan 2026,
-	// adding codes 11 and 12).
+	// УСН or ПСН charges. The deployed value is configurable because the rate is the one receipt
+	// attribute that genuinely changes (Russia raised the main rate on 1 Jan 2026, adding codes 11
+	// and 12).
 	VatCodeNone = 1
+	// VatCodeOff is the configured value that means "send no receipt at all" — the state a merchant
+	// outside 54-ФЗ runs in. It is the default, so receipts stay off until a rate is deliberately set.
+	VatCodeOff = 0
 	// VatCodeMax is the highest VAT rate code the API accepts; codes run 1..12.
 	VatCodeMax = 12
 )
@@ -78,5 +86,10 @@ func TruncateDescription(s string) string {
 	return string(r[:maxDescriptionRunes])
 }
 
-// ValidVatCode reports whether code is within the range the API accepts (1..12).
-func ValidVatCode(code int) bool { return code >= 1 && code <= VatCodeMax }
+// ValidVatCode reports whether code is a rate the API accepts (1..12) or VatCodeOff, which disables
+// receipts altogether.
+func ValidVatCode(code int) bool { return code == VatCodeOff || (code >= 1 && code <= VatCodeMax) }
+
+// ReceiptEnabled reports whether a configured VAT rate code asks for fiscal receipts. A merchant
+// outside 54-ФЗ leaves the code unset and no receipt is built or sent.
+func ReceiptEnabled(vatCode int) bool { return vatCode != VatCodeOff }
diff --git a/backend/internal/yookassa/shops_test.go b/backend/internal/yookassa/shops_test.go
index 98b1691..1c35730 100644
--- a/backend/internal/yookassa/shops_test.go
+++ b/backend/internal/yookassa/shops_test.go
@@ -99,14 +99,27 @@ func TestSingleItemReceiptTruncatesLongTitles(t *testing.T) {
 }
 
 func TestValidVatCode(t *testing.T) {
-	for _, code := range []int{1, 4, 11, 12} {
+	// VatCodeOff is a legal configuration: it means "send no receipt", the state a merchant outside
+	// 54-ФЗ runs in.
+	for _, code := range []int{VatCodeOff, 1, 4, 11, 12} {
 		if !ValidVatCode(code) {
 			t.Errorf("vat code %d rejected, want accepted", code)
 		}
 	}
-	for _, code := range []int{0, -1, 13} {
+	for _, code := range []int{-1, 13} {
 		if ValidVatCode(code) {
 			t.Errorf("vat code %d accepted, want rejected", code)
 		}
 	}
 }
+
+func TestReceiptEnabled(t *testing.T) {
+	if ReceiptEnabled(VatCodeOff) {
+		t.Error("receipts reported enabled with no VAT rate configured")
+	}
+	for _, code := range []int{1, 4, 11} {
+		if !ReceiptEnabled(code) {
+			t.Errorf("receipts reported disabled for vat code %d", code)
+		}
+	}
+}
diff --git a/deploy/.env.example b/deploy/.env.example
index 0dfddb5..33df396 100644
--- a/deploy/.env.example
+++ b/deploy/.env.example
@@ -149,9 +149,11 @@ YOOKASSA_WEB_TEST=
 YOOKASSA_ANDROID_SHOP_ID=
 YOOKASSA_ANDROID_SECRET_KEY=
 YOOKASSA_ANDROID_TEST=
-# VAT rate code on every fiscal receipt line (54-ФЗ tag 1199): 1 = «Без НДС» (УСН/ПСН), 4 = 20%,
-# 11 = 22%. A Gitea VARIABLE, not a secret, so a rate change is a variable edit + redeploy.
-YOOKASSA_VAT_CODE=1
+# Fiscal receipts (54-ФЗ) — OFF while empty, which is the intended state: the merchant runs on НПД,
+# outside 54-ФЗ, so nothing is registered through the provider and each operation is reported to
+# «Мой налог» instead. Set a VAT rate code (tag 1199: 1 = «Без НДС», 4 = 20%, 11 = 22%) to turn
+# receipts back on — the switch a lost НПД regime would need. A Gitea VARIABLE, not a secret.
+YOOKASSA_VAT_CODE=
 #
 # Robokassa (the retired direct rail) is deliberately absent here: no deployment sets its
 # credentials, which is what keeps it dormant. The backend still reads BACKEND_ROBOKASSA_* and
diff --git a/deploy/README.md b/deploy/README.md
index 8f3946d..2f10f13 100644
--- a/deploy/README.md
+++ b/deploy/README.md
@@ -79,7 +79,7 @@ compose binds from this directory.
 | `BACKEND_YOOKASSA_{WEB,ANDROID}_SHOP_ID` | secret | YooKassa shop id for that channel of the direct RUB rail (cabinet: **Настройки — Магазин**, field `shopId`). Empty ⇒ that channel is unconfigured and order routing falls back to the **web** shop; no channel configured at all leaves the rail off. Each shop's **Интеграция — HTTP-уведомления** must point at `<PUBLIC_BASE_URL>/pay/yookassa/notify` with events `payment.succeeded`, `payment.canceled` and `refund.succeeded`. |
 | `BACKEND_YOOKASSA_{WEB,ANDROID}_SECRET_KEY` | secret | That shop's API secret key (cabinet: **Интеграция — Ключи API**). It is the password half of the HTTP Basic credentials on every API call. A shop id without a secret key is ignored. |
 | `BACKEND_YOOKASSA_{WEB,ANDROID}_TEST` | **variable** | `1` marks the credentials as a **test shop**: the intake then refuses to credit anything but a test payment (and a live shop refuses a test one). A variable, not a secret, so switching a contour between a test and a live shop is a flag flip + redeploy. |
-| `BACKEND_YOOKASSA_VAT_CODE` | **variable** | VAT rate code stamped on every fiscal receipt line (54-ФЗ tag 1199): `1` = «Без НДС» (УСН/ПСН), `4` = 20%, `11` = 22%. Defaults to `1`. A variable so a rate change needs no code change. **Confirm it with the accountant before the first real payment** — a wrong rate produces wrong receipts, not a failed payment, so it fails silently. |
+| `BACKEND_YOOKASSA_VAT_CODE` | **variable** | Fiscal receipts (54-ФЗ). **Empty by default = no receipt is sent at all**, which is the intended state: the merchant runs on НПД, outside 54-ФЗ, so nothing is registered through the provider and each operation is reported to «Мой налог» instead. Setting a VAT rate code (tag 1199: `1` = «Без НДС», `4` = 20%, `11` = 22%) switches receipts back on with no code change — the path a lost НПД regime (annual income ceiling) would take. Confirm the rate with the accountant before switching it on: a wrong rate produces wrong receipts, not a failed payment, so it fails silently. |
 
 **Plus the bot token** — `TELEGRAM_BOT_TOKEN` (secret), shared by the validator (HMAC
 secret) and the bot (Bot API). It defaults to empty in compose, but both **fail at
diff --git a/deploy/docker-compose.yml b/deploy/docker-compose.yml
index 24379d7..86aba69 100644
--- a/deploy/docker-compose.yml
+++ b/deploy/docker-compose.yml
@@ -177,9 +177,11 @@ services:
       BACKEND_YOOKASSA_ANDROID_SHOP_ID: ${YOOKASSA_ANDROID_SHOP_ID:-}
       BACKEND_YOOKASSA_ANDROID_SECRET_KEY: ${YOOKASSA_ANDROID_SECRET_KEY:-}
       BACKEND_YOOKASSA_ANDROID_TEST: ${YOOKASSA_ANDROID_TEST:-}
-      # VAT rate code stamped on every fiscal receipt line (54-ФЗ tag 1199). 1 = «Без НДС» (УСН/ПСН).
-      # A deploy variable, not a secret, so a rate change is a variable edit + redeploy.
-      BACKEND_YOOKASSA_VAT_CODE: ${YOOKASSA_VAT_CODE:-1}
+      # Fiscal receipts (54-ФЗ) are OFF: the merchant runs on НПД, which is outside 54-ФЗ, so no
+      # receipt is registered through the provider and each operation is reported to «Мой налог».
+      # Setting a VAT rate code (tag 1199: 1 = «Без НДС», 4 = 20%, 11 = 22%) turns receipts back on
+      # — the switch a lost НПД regime would need — with no code change.
+      BACKEND_YOOKASSA_VAT_CODE: ${YOOKASSA_VAT_CODE:-}
     # The dictionary lives on a named volume seeded from the image on first boot
     # (the image's /opt/dawg is owned by the nonroot UID, which the fresh volume
     # inherits). The admin console writes new version subdirectories here, and the
diff --git a/docs/PAYMENTS.md b/docs/PAYMENTS.md
index 295eabc..c1d17c0 100644
--- a/docs/PAYMENTS.md
+++ b/docs/PAYMENTS.md
@@ -411,15 +411,25 @@ spends, grants, refunds, full history — as an extension of the existing user c
 
 Receipts are automatic **through the provider**, and differ by rail:
 
-- **YooKassa** (direct) — a 54-ФЗ fiscal receipt through **«Чеки от ЮKassa»**: YooKassa owns the
-  cash register, the fiscal drive and the OFD contract, and files with the tax authority. Unlike the
-  retired rail's cabinet-side receipts, it registers one **only if the request carries it** (D51), so
-  every payment and every refund sends a `receipt`: one line (the pack title, quantity 1, the amount)
-  with the VAT rate code (54-ФЗ tag 1199, a deploy variable — `1` = «Без НДС» for УСН/ПСН), the
-  settlement subject `service` (tag 1212) and the settlement method `full_payment` (tag 1214).
-  Delivery is by email only, to the D36 confirmed anchor. `tax_system_code` is not sent — YooKassa
-  ignores it for this solution. A malformed receipt is an API error at payment creation, so it blocks
-  the purchase loudly rather than silently skipping the fiscal document.
+- **YooKassa** (direct) — **no receipt is sent, by design (D51 rev)**. The merchant operates on
+  **НПД**, which is outside 54-ФЗ: there is no online cash register and the provider registers
+  nothing. Each operation is reported by the merchant to **«Мой налог»**, which issues the чек.
+  YooKassa does not serve receipts for this regime at all.
+
+  The fiscal code is **kept dormant**, not deleted: «Чеки от ЮKassa» (YooKassa owning the cash
+  register, the fiscal drive and the OFD contract) registers a receipt **only if the request carries
+  it**, and that request-building lives behind one switch — `BACKEND_YOOKASSA_VAT_CODE`. Unset, no
+  `receipt` is built or sent; set to a 54-ФЗ rate code (tag 1199) it goes back to sending one line
+  (pack title, quantity 1, amount) with the settlement subject `service` (tag 1212) and method
+  `full_payment` (tag 1214), delivered by email to the D36 anchor. That switch exists because the
+  return is foreseeable: НПД carries an annual income ceiling, and losing the regime puts 54-ФЗ back
+  in force.
+
+  Everything an automated «Мой налог» submission needs is already recorded — the order id, the
+  provider payment id, the amount and currency, the credit time, the sold-pack snapshot, and refunds
+  as their own ledger rows, all exportable as CSV. The one thing it will additionally need is a
+  per-operation "already reported" marker for its own idempotency; that belongs to the submission
+  work, not here.
 - **VK** — VK processes Votes through the tax authority itself; nothing to do.
 - **TG Stars** — no tax side (for a RU self-employed, Stars are not legally withdrawable = not
   НПД income; accepted, no receipt issued).
diff --git a/docs/PAYMENTS_DECISIONS_ru.md b/docs/PAYMENTS_DECISIONS_ru.md
index 63283d9..9b69b18 100644
--- a/docs/PAYMENTS_DECISIONS_ru.md
+++ b/docs/PAYMENTS_DECISIONS_ru.md
@@ -323,16 +323,20 @@ web+PWA / native Android+iOS через Capacitor). Владелец (самоз
   **Частичный возврат не записываем вовсе** — движок по устройству работает только с полной суммой
   заказа, а непроизвольного способа решить, скольких Фишек стоит часть возврата, нет; вместо записи —
   громкий лог для оператора.
-- **D51. Фискализация — «Чеки от ЮKassa», чек отправляем из кода.** Ревизия D41: у ЮKassa нет
-  кабинетного «обобщённого чека», как у Robokassa, — чек регистрируется **только если запрос его
-  несёт**, поэтому itemized-код, от которого отказались в D41, возвращается в объём. Каждый платёж и
-  возврат шлют `receipt`: одна позиция (название пакета, количество 1, сумма), код ставки НДС
-  (тег 1199), признак предмета расчёта `service` (тег 1212), признак способа расчёта `full_payment`
-  (тег 1214); доставка только на email — на подтверждённый якорь D36. Код ставки НДС — **переменная
-  деплоя** (дефолт `1` = «Без НДС» для УСН/ПСН): это единственный реквизит, который реально меняется
-  (с 1 января 2026 ставки выросли, появились коды 11/12), и менять его без релиза нужно; признаки
-  предмета и способа расчёта — константы в коде. `tax_system_code` не шлём: для «Чеков от ЮKassa»
-  провайдер его игнорирует.
+- **D51 (ревизия). Чеки не передаём: владелец на НПД, это вне 54-ФЗ.** Уточнено у поддержки ЮKassa:
+  при НПД провайдер с чеками не работает. Онлайн-кассы нет, `receipt` в запросах не отправляется, о
+  каждой операции владелец сообщает в **«Мой налог»**, он и формирует чек. Побочный выигрыш: исчезает
+  целый класс отказов — некорректный `receipt` был ошибкой API прямо при создании платежа, то есть
+  ломал покупку.
+  **Код чеков при этом консервируем, а не удаляем** (решение владельца): вся сборка `receipt` живёт за
+  одним переключателем `BACKEND_YOOKASSA_VAT_CODE` — пусто (дефолт) значит «не отправлять», код ставки
+  по 54-ФЗ (тег 1199) возвращает прежнее поведение: одна позиция, признак предмета расчёта `service`
+  (тег 1212), способ расчёта `full_payment` (тег 1214), доставка на email-якорь D36,
+  `tax_system_code` не шлём. Возврат к чекам предсказуем: у НПД годовой потолок дохода 2,4 млн ₽, и
+  его превышение возвращает 54-ФЗ — тогда это правка переменной, а не кода.
+  Связка с «Мой налог» — **отдельная задача**. Всё нужное для неё уже хранится (идентификатор заказа
+  и платежа провайдера, сумма, валюта, время зачисления, снимок пакета, возвраты); не хватает только
+  отметки «операция уже отправлена» для идемпотентности выгрузки — её заводит та задача.
 
 ## Заметки к оформлению документов
 
@@ -371,6 +375,11 @@ D47-D51 — консервация Robokassa с откатом по кредам
 добавлена D52 — обработка `refund.succeeded`, потому что кабинет ЮKassa позволяет вернуть деньги
 мимо нашего API. Обе правки вошли в тот же PR, что и переход на рельс.
 
+**Уточнение по фискализации (владелец, 2026-07-28).** D51 ревизована: владелец принимает платежи как
+ИП на **НПД**, при котором ЮKassa с чеками не работает (подтверждено поддержкой), поэтому `receipt`
+не передаётся вовсе, а отчётность идёт через «Мой налог». Код чеков законсервирован за переменной
+`BACKEND_YOOKASSA_VAT_CODE` на случай потери режима. Правка вошла в тот же PR.
+
 ## План внедрения (черновик PLAN.md — «слоями»)
 
 Владелец выбрал слоёную стратегию: сначала вся механика без реальных денег (обкатка
diff --git a/docs/PAYMENTS_ru.md b/docs/PAYMENTS_ru.md
index b7603da..2f2b387 100644
--- a/docs/PAYMENTS_ru.md
+++ b/docs/PAYMENTS_ru.md
@@ -405,15 +405,23 @@ in-process кэш сегментов и бенефитов по ключу-ак
 
 Чеки формируются автоматически **на стороне провайдера** и отличаются по каналу:
 
-- **ЮKassa** (direct) — фискальный чек по 54-ФЗ через **«Чеки от ЮKassa»**: касса, фискальный
-  накопитель, договор с ОФД и отправка в налоговую — на стороне ЮKassa. В отличие от кабинетных чеков
-  прежнего рельса, чек регистрируется **только если запрос его несёт** (D51), поэтому каждый платёж и
-  каждый возврат отправляют `receipt`: одна позиция (название пакета, количество 1, сумма) с кодом
-  ставки НДС (тег 54-ФЗ 1199, переменная деплоя — `1` = «Без НДС» для УСН/ПСН), признаком предмета
-  расчёта `service` (тег 1212) и признаком способа расчёта `full_payment` (тег 1214). Доставка только
-  на email — на подтверждённый якорь D36. `tax_system_code` не передаём: для этого решения ЮKassa его
-  игнорирует. Некорректный чек — ошибка API при создании платежа, то есть покупка ломается громко, а
-  не тихо остаётся без фискального документа.
+- **ЮKassa** (direct) — **чек не передаём, так задумано (ревизия D51)**. Владелец работает на
+  **НПД**, а это вне 54-ФЗ: онлайн-кассы нет, провайдер ничего не регистрирует. О каждой операции
+  владелец сообщает в **«Мой налог»**, он и формирует чек. ЮKassa при таком режиме налогообложения с
+  чеками не работает вовсе.
+
+  Фискальный код **законсервирован, а не удалён**: «Чеки от ЮKassa» (касса, фискальный накопитель и
+  договор с ОФД на стороне ЮKassa) регистрируют чек **только если запрос его несёт**, и вся сборка
+  такого запроса спрятана за одним переключателем — `BACKEND_YOOKASSA_VAT_CODE`. Пусто — `receipt` не
+  собирается и не отправляется; задан код ставки по 54-ФЗ (тег 1199) — снова уходит одна позиция
+  (название пакета, количество 1, сумма) с признаком предмета расчёта `service` (тег 1212) и способа
+  расчёта `full_payment` (тег 1214), доставка на email-якорь D36. Переключатель нужен потому, что
+  возврат к чекам предсказуем: у НПД есть годовой потолок дохода, и потеря режима возвращает 54-ФЗ.
+
+  Всё, что потребуется автоматической отправке в «Мой налог», уже записано — идентификатор заказа,
+  идентификатор платежа провайдера, сумма и валюта, время зачисления, снимок проданного пакета и
+  возвраты отдельными строками журнала, всё выгружается в CSV. Не хватать будет только отметки «эта
+  операция уже отправлена» для идемпотентности самой выгрузки; ей место в той задаче, а не здесь.
 - **VK** — VK сам процессит Голоса через налоговую; делать нечего.
 - **TG Stars** — налоговой стороны нет (для РФ-самозанятого Stars легально невыводимы = не
   доход НПД; принимаем, чек не формируем).
diff --git a/ui/src/lib/i18n/en.ts b/ui/src/lib/i18n/en.ts
index 2b37159..9a00000 100644
--- a/ui/src/lib/i18n/en.ts
+++ b/ui/src/lib/i18n/en.ts
@@ -265,6 +265,7 @@ export const en = {
   'wallet.iosBlockedPost': ' of the game.',
   'wallet.gpStub': 'To buy chips, install the RuStore build.',
   'wallet.purchasesSoon': 'Purchases will be available in a future update.',
+  'wallet.emailToBuy': 'To buy chips, add an email in your profile.',
   'wallet.cur.RUB': '₽',
   'wallet.cur.VOTE': 'votes',
   'wallet.cur.XTR': '⭐',
diff --git a/ui/src/lib/i18n/ru.ts b/ui/src/lib/i18n/ru.ts
index c698eee..1f985bc 100644
--- a/ui/src/lib/i18n/ru.ts
+++ b/ui/src/lib/i18n/ru.ts
@@ -260,6 +260,7 @@ export const ru: Record<MessageKey, string> = {
   'wallet.iosBlockedPost': ' игры.',
   'wallet.gpStub': 'Чтобы покупать фишки, установите версию из RuStore.',
   'wallet.purchasesSoon': 'Покупки появятся в одном из следующих обновлений.',
+  'wallet.emailToBuy': 'Чтобы покупать фишки, привяжите почту в профиле.',
   'wallet.cur.RUB': '₽',
   'wallet.cur.VOTE': 'голосов',
   'wallet.cur.XTR': '⭐',
diff --git a/ui/src/lib/wallet.test.ts b/ui/src/lib/wallet.test.ts
index c958be6..1881ed4 100644
--- a/ui/src/lib/wallet.test.ts
+++ b/ui/src/lib/wallet.test.ts
@@ -1,6 +1,6 @@
 import { describe, it, expect } from 'vitest';
 import type { Wallet, WalletSegment } from './model';
-import { majorAmount, formatAmount, spendableChips, needsWebSpendWarning } from './wallet';
+import { majorAmount, formatAmount, spendableChips, needsWebSpendWarning, directPurchaseNeedsEmail } from './wallet';
 
 function seg(source: string, chips: number, spendable = true): WalletSegment {
   return { source, chips, spendable };
@@ -61,3 +61,18 @@ describe('needsWebSpendWarning', () => {
     expect(needsWebSpendWarning('direct', [seg('vk', 400, false)], 100)).toBe(false);
   });
 });
+
+describe('directPurchaseNeedsEmail', () => {
+  it('asks for an email on the direct rail when the account has none', () => {
+    expect(directPurchaseNeedsEmail('direct', '')).toBe(true);
+  });
+
+  it('stays quiet once the account has a confirmed email', () => {
+    expect(directPurchaseNeedsEmail('direct', 'player@example.com')).toBe(false);
+  });
+
+  it('never asks inside VK or Telegram, where the store rail carries its own identity', () => {
+    expect(directPurchaseNeedsEmail('vk', '')).toBe(false);
+    expect(directPurchaseNeedsEmail('telegram', '')).toBe(false);
+  });
+});
diff --git a/ui/src/lib/wallet.ts b/ui/src/lib/wallet.ts
index 8b079bf..71fd5bb 100644
--- a/ui/src/lib/wallet.ts
+++ b/ui/src/lib/wallet.ts
@@ -50,6 +50,18 @@ export function spendableChips(w: Wallet): number {
 // segment first, then the store-funded segments.
 const drawPriority: readonly string[] = ['direct', 'vk', 'telegram'];
 
+/**
+ * directPurchaseNeedsEmail reports whether the money storefront must ask for an email before it can
+ * sell anything. The direct rail funds only an account with a confirmed email — the recovery anchor,
+ * without which a paying customer who loses the account loses the chips with it — and the server
+ * refuses the order without one. Inside VK or Telegram the purchase settles on that store's own rail,
+ * which carries its own identity, so nothing is asked for there and spending already-earned chips is
+ * never affected.
+ */
+export function directPurchaseNeedsEmail(context: SpendContext, email: string): boolean {
+  return context === 'direct' && email === '';
+}
+
 /**
  * needsWebSpendWarning reports whether buying a chip-priced value in the current context would draw
  * store-funded (vk / telegram) chips — the case the UI must warn about, because the benefit it buys
diff --git a/ui/src/screens/Wallet.svelte b/ui/src/screens/Wallet.svelte
index 2b5c2c8..a5e705e 100644
--- a/ui/src/screens/Wallet.svelte
+++ b/ui/src/screens/Wallet.svelte
@@ -2,10 +2,11 @@
   import { onMount } from 'svelte';
   import Modal from '../components/Modal.svelte';
   import { app, handleError, showToast } from '../lib/app.svelte';
+  import { navigate } from '../lib/router.svelte';
   import { gateway } from '../lib/gateway';
   import { normalizeSubtype } from '../lib/platform';
   import { t, i18n, type MessageKey } from '../lib/i18n/index.svelte';
-  import { executionContext, formatAmount, needsWebSpendWarning, spendableChips, type SpendContext } from '../lib/wallet';
+  import { directPurchaseNeedsEmail, executionContext, formatAmount, needsWebSpendWarning, spendableChips, type SpendContext } from '../lib/wallet';
   import { isGooglePlayBuild, purchasesHidden } from '../lib/distribution';
   import { onExternalLinkClick, onInAppPageLinkClick, openExternalUrl } from '../lib/links';
   import { gatewayOrigin } from '../lib/origin';
@@ -47,6 +48,9 @@
   // muted and taps explain why, rather than hiding the storefront. VK's device family is not on the
   // client platformSubtype (server-derived) — read it from the signed vk_platform launch param.
   const purchaseBlocked = context === 'vk' && normalizeSubtype(vkPlatform()) === 'ios';
+  // The server enforces the direct rail's email anchor; showing the rule here means a player signed
+  // in through VK or Telegram in a browser reads it instead of tapping Buy and getting a bare error.
+  const needsEmail = $derived(directPurchaseNeedsEmail(context, app.profile?.email ?? ''));
   // The "other version" link points at this deployment's own site root (the landing lists every
   // platform), so it follows prod vs the contour without a hardcoded host.
   const siteRoot = `${gatewayOrigin()}/`;
@@ -254,6 +258,10 @@
         {:else}
           <p class="stub" data-testid="purchases-hidden">{t('wallet.purchasesSoon')}</p>
         {/if}
+      {:else if needsEmail}
+        <p class="stub" data-testid="email-required">
+          <button class="hintlink" onclick={() => navigate('/profile')}>{t('wallet.emailToBuy')}</button>
+        </p>
       {:else}
         {#each packs as p (p.productId)}
           <div class="row product" data-testid="product" data-kind="pack" data-pid={p.productId}>
@@ -429,6 +437,17 @@
     border: 1px dashed var(--border);
     border-radius: var(--radius-sm);
   }
+  /* The whole explanation is the call to action, so the line itself routes to the profile. */
+  .hintlink {
+    background: none;
+    border: none;
+    padding: 0;
+    color: var(--accent);
+    font: inherit;
+    text-align: left;
+    text-decoration: underline;
+    cursor: pointer;
+  }
   .offer {
     margin: 2px 0 0;
     text-align: center;