Registration of a cash register. The procedure for registering cash register online with the Internal Revenue Service - step-by-step installation of an online cash register for tax registration

Organizations and individual entrepreneurs, when conducting activities related to cash payments or accepting payment cards, are required to use cash register equipment. Before using it, you must go through the registration procedure, which is carried out at the tax service.

Theoretical side of the issue

Late registration of a cash register or its absence may result in penalties. All standards are regulated by Russian legislation, which stipulates the need and rules for registration of equipment.

Why do you need to register a cash register?

Registration of a cash register must be carried out at the tax service, according to the place of registration of the organization that applies to government agencies.

The procedure is mandatory.

Retail outlets are periodically inspected by inspection authorities to ensure the functionality of the cash register devices. In case of violations, business owners can receive large fines.

Registering a cash register is also a guarantee that a legal entity will use working equipment that meets accepted criteria. The process of registering a CCP is associated with the conclusion of a maintenance agreement with the central control center. As a result, the device is in good working order and undergoes regular technical checks.

Legal requirements for the device itself and the recorder

According to the law, tax authorities control the use of cash registers. All cash register equipment must be equipped with a fiscal memory that stores sales data.

The state has created a special register that lists the cash registers allowed for use. Each model belongs to a specific type and its area of ​​application is indicated. Since changes are constantly being made to the register, the first step before registering a cash register is choosing the appropriate type and purchasing it.

On the website of the Federal Tax Service of the Russian Federation you can find the requirements for a cash register.

They include the following items:

1. The device must have a fiscal storage memory, a housing, and the ability to print receipts and control tape.
2. Information passing through the device should not be correctable. Data must be stored for a long period of time, regardless of power consumption.
3. All information must be displayed without changes on the cash receipt and control tape, and stored in the fiscal memory of the equipment.
4. Be able to enter mode features indicating the impossibility of adjusting data carried out using payment cards or cash payments.
5. Possibility of outputting data recorded on the control tape and in the fiscal memory of the cash register.
6. Mandatory presence of a clock displaying real time on receipts.
7. It should be possible to enter user data into the fiscal memory of the device or make changes during its re-registration.
8. The CCP must be in good working order, and in case of breakdowns, have an agreement with the organization providing technical maintenance.
9. Provide the opportunity to work in fiscal mode.
10. Comply with a model that is approved for use by the State Register.
11. The equipment must be equipped with a blocking function if there is no information about the fiscal regime on the cash register tape.
12. The cash register must have a full package of documents and marks: passport, instructions, identification mark, service mark, seal marks.

The law allows the use of a new or used cash register. It is most convenient to purchase it at the service center. This makes it possible to speed up the procedure for registering a cash register with the tax office. An agreement is concluded with representatives of the center, which gives its employees the opportunity to prepare part of the necessary documents within a short period of time.

Registering a cash register with the tax office

The registration procedure is regulated by legislation, which outlines the conditions of application and the list of documents to be submitted. In practice, organizations are faced with the fact that tax authorities may require additional certificates. In order to properly prepare a package of documents, it is better to visit government agencies in advance, find out the work schedule and conditions for registration.

For LLCs and other legal entities

The list of documents submitted to the tax service is the same for legal entities and individual entrepreneurs. The difference is in the order of address.

Organizations first need to decide where the cash register will be located.

If its location does not coincide with the legal address specified in the constituent documents, then it is necessary to register a separate division.

For individual entrepreneurs

Individual entrepreneurs prepare a set of documents in accordance with current legislation.

When purchasing cash register equipment as an individual entrepreneur, you must provide the following information to the service center:

1. OGRN,
2. Contact details.

The entrepreneur needs to register with the tax office the outlet where the device will be installed. These actions can be performed simultaneously with the registration of cash register equipment. After purchasing the cash register, the central service center enters all the necessary data into the fiscal memory, and also prepares certificates for the tax office.

Documentation

Let's consider the most complete package of certificates that Federal Tax Service employees may request.

When purchasing equipment and journals for cash management at the central service center, some of the documents are prepared by the technical center:

1. An agreement indicating the provision of technical services. Concluded between the organization and the central service center, issued in 2 copies. The inspector must provide the original agreement.
2. Passport for CCT and EKLZ (electronic control tape protected).
3. Accounting logs: KM-4 and KM-8 (for entering information by the cashier-operator and recording calls from the foreman in case of cash register failures). Books must be numbered and bound.
4. Passport, additional sheet and stamps related to the selected cash register model.

Also, when contacting the tax office, you need to have the equipment itself on hand.

In addition to the listed documents, a legal entity should prepare:

• certificate of OGRN or EGRN, TIN;
• an order from the company’s human resources department confirming the acceptance of the position of director, chief accountant and cashier;
• lease agreement for actual and legal address;
• organization seal;
• application for registration of cash register;
• power of attorney and personal passport of the applicant.

Individual entrepreneurs should also add to this list a certificate of registration of an individual as an individual entrepreneur. If the entrepreneur issued a stamp, then you must take it with you.

If the enterprise is not new, then the tax office may require a certificate indicating the absence of debt. The last balance sheet that was submitted to the INFS is also suitable; the document must be signed by the inspector.

When registering a power of attorney, you must indicate the passport details and full name of the executor, list the list of actions and indicate the INFS number where the registration will take place.

The next step in the registration procedure is a tax officer checking the submitted documents and certificates. If they comply, the applicant is invited to the INFS to carry out fiscalization of the cash register. At the appointed time, you must appear at the tax office, where the process will take place with the participation of a specialist from the central service center.

You must also have with you:

• application with a request to register cash register equipment;
• technical passport for CCP;
• a log recording specialist calls.

The cash register itself is also necessary; before fiscalization, the inspector must inspect it. If a representative of the organization does not appear at the appointed time, then the tax office has the right to refuse to register the cash register.

Where does the procedure take place?

According to the law, registration of a cash register is carried out only by the tax authorities. It is better to find out the rules for accepting documents in advance. Many tax services have switched to an electronic queue, which guarantees a visit to the office on the day of application. Inspectors involved in vehicle registration work at certain hours, so it is better to know the work schedule in advance.

An individual entrepreneur applies to the tax service, which is located at the place of registration of the individual in whose name the enterprise is registered.

If it is impossible to be present in person, a power of attorney certified by a notary is prepared. The person assigned to issue the cash register must have a passport with him. Legal entities also apply to the tax office at their place of registration.

If it is necessary to prepare a cash register for a branch, then registration is carried out in the region where the outlet is located. Upon completion of the procedure, all data is sent to the department where the main organization is located. A power of attorney must be issued to the employee responsible for registration. It is signed by the head of the company and sealed with the seal of the enterprise.

Timing and cost

The procedure for inspection of equipment by an inspector is the starting point in registration. If everything is in order, then information about the cash register is entered into the accounting book maintained by the tax office. In the passport for the cash register, the inspector must make a note about the registration. At the final stage, all documents, registration card, equipment registration card and certified book of the cashier-operator are returned to the applicant. If the documents are filled out correctly, the registration procedure takes no more than 5 working days.

To date, there is no fee for registering cash registers.

In practice, registration may take 14 days. To speed up this process, there are organizations that undertake urgent registration obligations for a fee. When registering in 1-2 days, companies charge the amount from 1,500 rub. with the participation of the customer and from 2,500 rub. when independently applying to the INFS. The cost of the service is reduced when registering a larger number of cash registers. So, when registering 5 cash registers, the amount is halved.

What to do with a used cash register?

When purchasing used equipment or changing organizations, the question arises: how to properly register a cash register?

The procedure includes several steps:

1. Deregistration of a cash register that was registered in the name of the previous owner. To do this, contact the tax office with the following package of documents: an application in accordance with the form according to KND 1110021, the cash register itself and its passport, the KM-4 book, a card indicating registration, an agreement with the central service center, the latest Z-report and data on absence debt.
2. After deregistering a cash register, you need to send it and all documents for the device to the central service center with which the company cooperates.

The further registration procedure is no different from registering a new cash register.

When purchasing a used device, you should know that according to the law, there is a certain period during which it is used. This period is 7 years from the date of registration of the equipment.

Is it possible to refuse registration?

The legislation defines categories that have the right to refuse to use a cash register. There are also organizations for which registration of equipment is mandatory. These include LLCs and individual entrepreneurs operating in the form of retail sales in densely populated regions or via the Internet. Also, the mandatory registration process is carried out by enterprises operating via the Internet and receiving profit in cash for this.

Categories freed from necessity

The latest innovations adopted in relation to working with a cash register indicate that banks and enterprises with a patent can refuse to use cash registers.

Instead of checks, it is allowed to issue strict reporting forms.

Individual entrepreneurs and LLCs that sell alcoholic beverages in remote places where there are power outages have the right to refuse to operate the cash register, provided that they provide a report on UTII.

Organizations operating under a simplified tax regime or enterprises that began their activities in 2019 can also refuse CCT. But only if they provide services to the public that are not related to retail trade. It turns out that not only the INFS, but also the taxpayers themselves can decide on the use of cash registers.

To summarize, we can distinguish two categories that have the right not to use CCP:

• enterprises conducting retail trade in problem regions;
• when paying for services and goods that are purchased only by bank transfer.

Fines

When using an unregistered cash register, penalties are imposed on the owner of the organization and the cashier. The head of the enterprise can be fined in the amount of 30,000 to 40,000 rubles, the cashier - from 3,000 to 4,000 rubles.

Registration of a cash register is a mandatory procedure, which is accompanied by the conclusion of an agreement with the central service center and the submission of documents to the INFS. The inspector has the right to refuse to register a cash register in the event of an incomplete set of documentation and the use of equipment not included in the state register.

If an entrepreneur, when providing services, performing work, or selling goods, receives payment in cash (and not to a bank account), then, as a rule, he needs a cash register. , we have already looked at earlier. Moreover, according to current rules, it is required by the tax authority. About what needs to be done to cash register registration was successful, and the entrepreneur was not refused registration, which will be discussed in this article.

Place of registration of the cash register.

In order to register a cash register, an entrepreneur must contact the tax authority at his place of registration.

For an organization (hereinafter also a legal entity or legal entity), such a tax authority will be the inspectorate at the location of the organization. If a legal entity has separate divisions in which cash registers are also used, then registration of cash registers is mandatory with the tax inspectorates at the place where the separate divisions are registered.

For example, if an LLC has several stores in different cities, then KKM needs to be registered with the tax authorities in each city.

For an individual entrepreneur, registration is carried out with the tax authority at the place of residence. The cash register is also registered with the same body.

What happens to using a cash register at a location other than where you are registered? An individual entrepreneur or LLC may be fined. One of the latest decisions on this matter was made by the Supreme Court of the Russian Federation in its resolution dated August 11, 2015 No. 302-AD15-3955).

Documents for registering a cash register.

To register a cash register with the tax authority, you must submit it in the prescribed form, which is approved by Order of the Federal Tax Service of Russia dated 04/09/2008 No. MM-3-2/152@.

The following must be attached to the application:

• cash register passport (which you must receive when purchasing a cash register),
• cash register maintenance agreement.

Such an agreement must be concluded either directly with the KKM supplier or with a technical service center (hereinafter referred to as the TSC), an authorized supplier of this equipment. Note! After the transition, it is not necessary to submit an agreement with the central service center.

Since August 21, 2017, applications for deregistration of cash registers are also valid.

These documents must be submitted to the tax office in original. If they are absent, the tax authorities will refuse to register the cash register.

In addition, when registering a cash register, tax authorities will ask the individual entrepreneur to present an identification document for the individual entrepreneur, and the legal entity - a document confirming the authority to act on behalf of the organization (for example, minutes of the general meeting of an LLC or a decision on the appointment of a sole executive body). If the documents are submitted by a representative, then a power of attorney must be submitted to confirm the authority.

As the Ministry of Finance of Russia has repeatedly explained, tax authorities do not have the right to demand, when registering a cash register, documents confirming the rights to the premises in which the cash register will be used (lease agreements or certificates of ownership).

However, in practice, you may be faced with demands from the tax authority to additionally submit any documents (certificate of registration, certificate of registration, etc.). In order not to get bogged down in disputes with tax authorities and not to delay the procedure for registering a cash register, it is recommended to find out in advance from your tax authority the list of documents required for registering a cash register.

The question also often arises whether it is possible to use a cash register that is excluded from the register of cash registers. The answer to this question is in the next letter.

Cash register registration procedure.

The cash register must be registered within 5 working days from the date the tax authorities receive the documents. Tax authorities must notify the applicant of receipt of the package of documents. Moreover, if the tax authority finds shortcomings in the documents submitted for registration (for example, an incomplete set of documents), the entrepreneur can correct them within 1 business day after receiving the notification. If you don’t make it in time, registration will be denied.

Inspection of the cash register.

Before registering a cash register, tax officials must inspect the cash register. A specific time is agreed upon with the applicant for the inspection. If the entrepreneur does not come to inspect the equipment at the agreed time, registration will be denied. In addition, the inspection of the cash register is carried out together with a specialist from the supplier or central service center.

Registration of CCP.

If during the inspection the tax authorities do not have any comments on the cash register and the presented package of documents, then the cash register is registered by entering information into the cash register book kept by the tax authority.

The tax authorities will make a registration note in the cash register passport submitted by the entrepreneur. After which the entrepreneur is given a cash register registration card, an accounting coupon and the documents submitted for registration are returned. In addition, tax officials certify the cashier-operator’s journal submitted by the entrepreneur.

There is currently no fee for registering a cash register.

Registering a cash register with the Federal Tax Service, OFD, setting up a cash register and printing the first check

Refusal to register KKM.

We have already mentioned in this article some of the reasons for refusal of registration (incomplete package or deficiencies in documents that were not eliminated in time; or failure of the entrepreneur to appear at the agreed time for inspection of the cash register). In addition, reasons for refusal of registration may be:

• the entrepreneur's appeal to the inappropriate tax authority,
• inaccurate information in the registration application,
• the registered cash register is on the wanted list,
• malfunction of the cash register or lack of required signs and seals,
• failure to provide a tax authority specialist with access to a cash register.

In addition, I especially wanted to draw attention to such grounds for refusal of registration as the presentation for registration of a cash register that is not included in the state register, and the expiration of the depreciation period of a cash register excluded from the state register.

One of the requirements for cash registers that are used in cash payments is their inclusion in the state register of cash registers. The exception to this rule is when the cash register has been excluded from this register. If such a device has been registered by an entrepreneur, then it can continue to be used until the depreciation period expires (up to 7 years inclusive). However, if an entrepreneur bought such a cash register from someone, he will not be able to register it.

At the same time, it is sometimes possible to register a used cash register. According to the explanations of the Russian Ministry of Finance, this is allowed when re-registering a cash register in connection with:

• changing the name of the organization or full name. IP,
• change in the location of a legal entity or place of residence of an individual entrepreneur,
• reorganization of legal entities,
• resumption of individual entrepreneurial activity (when the individual entrepreneur is registered again),
• adding CCP to the authorized capital of the legal entity,
• registration of a legal entity by the founder of the individual entrepreneur in whose name the cash register is registered.

In conclusion, a few words about responsibility for using a cash register in violation of the established registration procedure. An individual entrepreneur or legal entity may be held liable under Art. 14.5 Code of Administrative Offenses of the Russian Federation. The fine for individual entrepreneurs is from 3,000 to 4,000 rubles, and for legal entities from 30,000 to 40,000 rubles.

Transition to online cash registers from 2017, 2018, 2019

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Before you start using a cash register, you need to register it with the tax authority, for which a set of documents is collected and submitted to the department where the owner of the cash register is registered (this can be the organization itself or its separate division). We will tell you in the article how the registration of a cash register is carried out and what documents are needed for this.

CCP registration rules

The obligation to register a cash register is present not only in relation to equipment that is acquired as full permanent ownership, but also that is leased for a limited period. You need to register both a separately operated cash register and one included in the payment terminal. Registering a cash register with the tax authority is free of charge.

When carrying out the registration procedure, you should be guided by the following regulatory documentation:

1. Law 209-FZ dated 07/03/16;
2. Regulations on registration, approved by Resolution 470 of July 23, 2007, as amended. from 12/22/15;
3. Registration regulations approved by order 94n dated 06.29.12 as amended. dated 08/27/14.

When the use of CCT is not necessary

Cash register equipment may not be used for payments:

• Persons receiving payment from the population for services with the provision of BSO;
• Persons on UTII, provided that either a BSO or a document confirming receipt of funds is issued;
• Organizations falling under the conditions stipulated in Law 54-FZ as amended. from 07/15/16.

Documents for registration of cash registers

The set of documentation required for registering equipment with the Federal Tax Service is determined by the legislative documents listed above:

1. Application in the prescribed form for registering a cash register - submit the original completed document, as well as a copy of it to obtain a tax officer’s mark. Read also the article: → “”. A copy with the mark should be taken to obtain documentary evidence of fulfillment of the obligation to register cash register equipment;
2. The passport attached to the registered cash register equipment is a paper that reflects information about the cash register, its registration, re-registration, deregistration, serviceability checks, repairs and other actions performed with the equipment;
3. An accounting coupon is an addition to the cash register passport; this coupon is stored in the technical service center (TSC);
4. A contractual agreement signed with the central service center for the maintenance and technical support of registered cash register equipment;
5. The cashier's journal, compiled according to the KM-4 form, with the numbering of all pages, firmware, signature of the manager and chief accountant of the enterprise, if there is a seal, then its presence on the journal is also required.

The specified list can be supplemented with other documents; the exact list of documentation should be clarified at the Federal Tax Service department where the application is made in connection with the registration procedure of the cash register.

Example of an application for registration of a cash register

To notify the tax office of the need to register a specific cash register, a standard format application is used, the form of which was approved by order of the Federal Tax Service MM-3-2/152@ dated 04/09/08 as amended. from 11/21/11.

The application is presented in three pages:

• The first provides general information about the applicant, the reason for filing the application, and contact information. When filling out the first sheet, you should put a “type of document” code at the top, consisting of five numbers. In the case of registering a cash register, it is written 1/2;2;2;2;2. The full name of the company (full name of the individual entrepreneur), main activity code, and telephone number are also written. In the subsection on the reliability of information, the head or representative of the organization acting on the basis of the relevant paper to represent interests in the Federal Tax Service puts his signature;
• On the second - information about the model of the cash register. The data in the fields is entered based on the CCP passport, as well as the information indicated on the equipment itself. Read also the article: → “”. In addition, information is provided about the service center with which the agreement was drawn up - its name, Taxpayer Identification Number, period of validity of the agreement with the service center;
• The third contains elements of the address of its location. Enter the address where the cash register will be located geographically, as well as the name of the place where the cash register is installed.

Procedure for registration of cash registers

The registration procedure for registering a cash register is as follows:

1. Collection of a set of documents in accordance with the requirements of the legislative acts listed above and the tax office where registration is carried out. Originals of all documents are required;
2. Transfer of the prepared kit to the tax department, the location of which corresponds to the location of the organization or its division recognized as separate (if the equipment will be used in it), or the place of residence of the individual entrepreneur;
3. Receiving confirmation from the tax authorities that the documentation has been accepted - either a receipt for receipt of papers drawn up by a representative of the Federal Tax Service, or a mark on a copy of the registration application;
4. Coordination of the cash register inspection procedure - time and place; for this purpose, the tax specialist negotiates with the owner of the equipment in a convenient way. If a cash register that is part of a payment terminal is registered, then the inspection is carried out directly at the location of the terminal;
5. Transfer of information about the agreed place and time of inspection to the CTO employee, whose presence at this procedure is mandatory;
6. Providing a cash register at an agreed time for inspection by tax representatives - this action is carried out either by the head of the organization (the individual entrepreneur himself) or by an authorized representative in the presence of an appropriately issued power of attorney. A representative of a central service center servicing a registered cash facility cannot act as a proxy;
7. Carrying out an inspection of the cash register, which consists of visually checking the case for damage to its integrity, as well as checking the presence of a seal mark, an identification mark containing information about the model, its serial number (for equipment that was released after the approval of such an identification mark - from 07.11. 07), as well as the “Service” icon;
8. The tax representative checks documents from a service center specialist, which indicate the possibility of servicing the cash register. To do this, the latter must have a passport and an official ID;
9. If during the inspection of all the above parameters, violations are revealed, the tax office refuses to complete the registration procedure in relation to the cash register being checked;
10. If no violations are found, then the fiscal regime in the machine is put into effect. The fiscal memory drive is activated. A trial preparation and printing of the check and cash register reports is carried out, in which the presence of the necessary details and the correctness of their preparation are checked;
11. After successfully completing all the above procedures, a seal stamp is affixed to the cash register.
12. Carrying out the registration procedure for information about cash registers in the tax database.
13. Issuance of documents confirming the success of registration.

The owner of cash register equipment must receive from the tax office a card confirming registration, drawn up according to a standard form in accordance with order MM-3-2/152@ dated 04/09/08 as amended. from 11/21/11.

Registration data is entered into the card, certified by the signature of the head of the tax authority or his deputy, as well as the seal of the Federal Tax Service.

In addition, in the passport and registration card provided by the applicant to the Federal Tax Service, registration marks are placed with the signature of the Federal Tax Service representative and her seal, after which they are issued to the owner of the cash register along with the agreement with the central service center and the KM-4 journal. The latter bears the signature of the Federal Tax Service representative and her seal.

Online cash register registration

Law 54-FZ dated May 22, 2003, as amended. dated 07/03/16, which establishes the rules for the use of cash registers, obliges organizations and individual entrepreneurs to use online cash registers. It is mandatory to switch to online cash registers from July 1, 2017. However, from this date only online cash register can be used.

Traditional cash register technology, which does not provide online transmission of information about payments made to the Federal Tax Service, can only be used until July 1, 2017. Next, you need to switch to an online cash register, which will allow you to transmit in real time to the tax office information about what is being sold, at what cost, and what the accrued VAT is.

To register an online cash register, you will need to sign an agreement with a specialized company - a fiscal data operator, through which the online information will be transferred. The list of such companies is limited; the list can be found on the tax service website.

Violation of the rules for using cash register systems

Law dated 07/03/16 No. 290-FZ introduced amendments to liability for violation of the rules for the use of cash register equipment. Updated system of fines for violations related to CCP:

2017 was a year of large-scale changes in tax legislation. The introduction of online cash registers into domestic practice is rightfully considered one of the most significant. Starting from July 1, 2017, most companies and entrepreneurs that provide services to the public must use new-style cash registers in their activities, which allow online transmission of information about completed sales to the Federal Tax Service. At the same time, it is possible not only to purchase new online cash register systems, but also to modernize old, previously used devices. For some categories of taxpayers, the need for the transition has already occurred, while others have the opportunity to postpone the registration of a new cash register until 2018. Let's look at how to register an online cash register, as well as how to deregister an online cash register if necessary.

Registration of online cash register since August 2017

Despite the novelty of the introduced technical solution, new-style cash registers require registration with the Federal Tax Service in the same way as their predecessors.

Until recently, companies were guided in their activities by orders of the Federal Tax Service No. MM-3-2/152 and No. MMV-7-2/891, which were declared no longer in force. As a result, they approved the Federal Tax Service Order No. ММВ-7-20/484 dated May 29, 2017 (hereinafter referred to as the Order), which was registered by the Ministry of Justice literally in August 2017. Finally, we have developed the necessary documents that take into account all the nuances of registering new cash registers. The procedure determined not only new forms of documents for registration and deregistration, but also a new procedure for their transfer to tax authorities. Companies and entrepreneurs need to use new samples starting from 08/21/17.

There are a lot of changes. Due to the fact that the new cash receipt is much more detailed, and there are innovations in the technical structure of the cash register itself, this is taken into account both in the application itself and in the order in which it is filled out. In particular, references to EKLZ (online cash registers do not have this tape), information about the passport of the technical device, as well as about the central service center have disappeared from the new statement. In this case, it is necessary to describe in detail in which cases the cash register will be used; the point that the cash register will be used via the Internet is separately taken into account. only for the provision of services, for retail trade, etc. It is mandatory to indicate the fiscal data operator. In general, the application form is simple and understandable; filling it out will not be a problem.

In accordance with recent changes in legislation, there are several methods available to payers for submitting documents for registration to tax control authorities, such as personal transfer (or through a representative), sending by mail or via electronic communication channels.

The first option is to fill out a paper application based on the tax authority’s sample and submit it to one of the territorial branches of the Federal Tax Service. The new application form was approved by the Order as Appendix No. 1.

In the case when the transfer of documents is carried out during a personal visit to the inspection, it becomes necessary to confirm the authority of the person providing the documents. Processing of documents received by Federal Tax Service inspectors must be carried out on the day of their submission. The tax inspector responsible for acceptance affixes a stamp and certifies it with his signature, which confirms the actual acceptance of the application.

Small companies, as well as geographically remote organizations, often turn to postal services when transmitting documents. You can send an application for registration of an online cash register by a valuable letter with a list of attachments.

Registration cards are issued only on the basis of a written request. You can also submit an application by mail, by visiting the Federal Tax Service in person or on the Federal Tax Service website.

If the documents are sent by registered mail, the application is considered received by the inspectorate on the day the documents are actually received by the tax authorities, about which an appropriate note must be made. The card must be issued in paper format no later than 5 working days from the date of receipt of the corresponding request by the Federal Tax Service.

A large-scale transition to electronic document management allows taxpayers to submit an application to the inspectorate through a personal account on the tax authority’s website. However, it is important to know that such an operation can be done electronically only with an enhanced qualified electronic signature.

Also an important condition that allows you to transfer documents to the fiscal control authorities is the existence of an agreement with the fiscal data operator (FDO).

In some cases, the inspectorate may refuse to register a taxpayer. In practice, this situation most often occurs if the register does not contain information about the registered cash register or its fiscal drive, or the information reflected in the application is unreliable.

Deregistration of online cash registers

The need to deregister an online cash register arises in cases where, for example, it is lost. An application for deregistration of a 2017 cash register requires indicating two options for deregistration - in connection with its theft and in connection with loss. It is much less voluminous than the application for registration; it indicates the reasons that we mentioned above, the model, and the serial number of the cash register.

In the same way, you can submit an application to any branch of the Federal Tax Service in paper format or electronically through your personal account. For this purpose, the Order also prepared new forms of documents. The procedure for deregistering an online cash register using a paper application is similar to the registration procedure. The form of the document is approved in Appendix No. 2 of the Order.

A deregistration card is also issued upon request of the taxpayer. However, if the application was submitted electronically, then the withdrawal card will be sent to the taxpayer in his personal account.

You can download the new application form for registering a cash register and deregistering a cash register below.

All organizations and individual entrepreneurs selling retail for cash are required to use cash register equipment. According to Law No. 54-FZ of May 22, 2003, any cash register machine (CCM) is subject to mandatory registration with the territorial body of the Federal Tax Service. Responsibility for violating this norm is borne by: legal entities and individual entrepreneurs in the form of a fine of 30–40 thousand rubles, as well as directly by the head of the organization in the range of 3–4 thousand.

You need to understand that a cash register is not just a machine that knocks out receipts. KKM also maintains fiscal accounting, and the entire cash discipline of trading enterprises is completely regulated, starting from the moment of purchase of equipment. This is where the process of registering a cash register machine begins for an entrepreneur.

Step 1. Purchase of cash register

Before purchasing a cash register, it is worth visiting your tax office. The fact is that you can only register a cash register from the list included in the State Register of cash registers. The purchased device must be equipped with an EKLZ (protected electronic control tape). To ensure that your choice is correct, it is better to check the list of approved brands and models of cash registers with the tax office at the location of the company.

Where can I get KKM? The simplest solution is to contact the CTO (certified cash register technical service center). Employees of such centers are usually aware of all the nuances and requirements of local tax authorities. They will prepare the cash register for registration:

• install fiscal memory;
• they will issue a seal in the form of a holographic sticker;
• sign a contract for the maintenance of the device and its commissioning;
• fill out the necessary papers (technical documentation for the cash register).

You can purchase equipment directly from the manufacturer and sign a maintenance agreement with him, but then you will have to service it there. It is not forbidden to buy a cash register from third-party companies and even from other companies, but in this case it is necessary to go to the central service center with the registration certificate to register the device and sign a service agreement. When picking up a used cash register from the previous owner, it is important not to forget to get a copy of the registration card from him with a record of the removal of the cash register from tax registration.

Step 2. Preparing documents

When the cash register is prepared for registration, it is necessary to draw up a package of documents to register the cash register.

1. A correctly completed application in the prescribed form (a sample must be requested from the tax office).

2. Documents for an individual entrepreneur or legal entity:

• original TIN certificate and photocopy;
• OGRN (certificate and its copy);
• documents confirming the rights to the premises where the device will be located.

3. Agreements with the central service center:

• for maintenance;
• for commissioning;
• stitched and numbered maintenance mechanic call log in the KM-8 form.

4. Documentation for CCP:

• technical passport (filled out by a CTO specialist);
• instructions;
• KKM version passport and additional list for it;
• passport for EKLZ;
• holographic service mark (a means of visual control, pasted in the central service center);
• sealing stamps (4 pcs., issued at the service center);
• invoices, receipts, etc., which confirm the fact of purchase of the cash register (this is not required, but may be requested).

Prepare all the listed documents in original and copies.

5. Cashier kit:

• appointment order;
• cash book (according to the KM-4 form, numbered, stitched, with the certification inscription of the chief accountant and seal).

6. You will also need to take with you:

• applicant's passport;
• seal (for a legal entity);
• power of attorney if it is not the head of the company who is sent to the Federal Tax Service, but his representative.

Since the rules in territorial inspections may vary, it is possible that the inspector will request a copy of the latest balance sheet or a certificate of absence of debts to the state. To avoid misunderstandings, it is better to clarify the list of all these documents in advance.

Step 3. Visit to the tax office

Before going to the tax authorities, you need to find out about the rules prevailing in a particular inspection. Registration of cash register machines with the tax office can be done either on a first-come, first-served basis (live or electronic), or on certain weekdays, and even strictly by appointment. The visit also needs to be coordinated with the CTO, since the presence of its representative will be necessary during the fiscalization procedure.

With a complete set of documents, the head of the organization or his deputy contacts the CCP registration department. The inspector, having examined the papers, sets a date for fiscalization of the cash register (no later than 5 days from the date of receipt of the application).

Step 4. Fiscalization

On the appointed day, the cash register, filled with tape, with a power supply and cords, is delivered to the tax office at the agreed time. Fiscalization is carried out in a tripartite composition: an inspector, an employee of the central control center, and a representative of the company.

The technical engineer checks the integrity of the cash register and programs it: enters the company data (TIN, name), serial number of the device. The inspector sets a security code against hacking, then the central control specialist seals the case, fills out the KM-8 log and technical passport.

To check the settings, specialists punch a test check for 1 ruble 11 kopecks and print out a Z-report. Based on the results of fiscalization, the following documents are drawn up:

• notes are made in the cash register register about assigning an identification number to the machine;
• act on resetting the machine counters according to the KM-1 form;
• trial check;
• Z-report and fiscal report for 1.11 rubles;
• ECLZ report for a similar amount.

If it is not a cash register machine that is registered, but a stationary payment terminal, on-site fiscalization is carried out at the location of the equipment.

Step 5. Receiving a cash register card

After fiscalization, the inspector takes time (up to 3 days) to issue a registration card. Both the applicant and his authorized representative can receive the card and all previously submitted original documents.

How many days it will ultimately take to register a cash register machine with the tax authorities depends on the rules of a particular inspection. The registration itself takes 15–20 minutes; the rest of the time is taken up by queues and paperwork by a tax specialist. The official time frame within which the KKM registration card must be issued is 5 days from the date of receipt of the application and fiscalization. In practice, this period can be either 1–2 days or 10–14 (if the registration department works only 2 times a week or accepts by appointment). On average, it takes at least one working week to resolve the issue with the cash register.

In case of urgent need, you can speed up registration through the central service center: usually technical centers provide an urgent registration service for cash register equipment. As for the cost of registering a cash register machine, the main cost is the purchase of the device itself (from 10,000 rubles). An agreement with a central service center will cost 1.5–2 thousand rubles, which includes the preparation of technical documentation and magazines, a set of holographic stickers and a visit by a specialist to the tax office. If you entrust the registration of the cash register to the technical center engineers (without the presence of a company representative), the basic cost of the service can be safely multiplied by 2.