home Audience 5 How to register a new cash register. How to register an online cash register

How to register a new cash register. How to register an online cash register

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guided in their activities by orders of the Federal Tax Service No. MM-3-2/152 and No. MMV-7-2/891, which were declared no longer in force.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 offices 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 transferred 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.

From February 1, 2017, an organization (IP) obligated to use cash register equipment can only register with the tax authority (Letter of the Federal Tax Service dated 02.02.2017 N ED-4-20/1850@). That is, an electronic cash register, which automatically transmits information about the taxpayer’s calculations to tax authorities through a fiscal data operator. A list of such operators is posted on the website of the Federal Tax Service of Russia.

Registering a cash register with the tax office can occur in two ways. An application for registration of a cash register can be made (Part 1, Article 4.2 of the Law of May 22, 2003 N 54-FZ):

submit on paper to any tax office;
send electronically through the Taxpayer Personal Account service on the Federal Tax Service website.

The second option is naturally simpler. As you understand, in this case there is no need to take any cash register to the Federal Tax Service (Letter of the Ministry of Finance dated December 2, 2016 N 03-01-15/71646). All you have to do is submit an application.

Registering KKM with the tax office via the Internet

If you have already concluded an agreement with the fiscal data operator and have connected your Taxpayer Personal Account, then in it you select the “Cash register equipment” tab, and then on your page there will be a link “Application for registration (re-registration) of cash register equipment”.

After clicking on it, in the fields that appear, you will need to indicate all the required information about the online cash register: address of installation (use) of the cash register, name of the location of installation of the cash register, model of the cash register, etc. Based on these data, your application will subsequently be generated, which will need to be signed by a qualified electronic signature. Be sure to preview the final version and check the information provided therein.

After submitting the application, you will receive a registration number from the tax office. It must be notified to you no later than the next business day. Then the registered device will appear in the register of your cash registers in your Personal Account.

The registration number will need to be entered into your online cash register (how to do this should be indicated in the instructions for the cash register) and a registration report will be generated. From this report you will need the fiscal attribute, date and time. They will need to be indicated in your Personal Account. At this point, registration of the cash register with the tax authorities is completed.

ASC LLC "Avers" offers services for registering cash register machines with the tax authorities without the presence of the client in a short time, professionally and efficiently. The cost of services varies within reasonable limits.

If a person is engaged in entrepreneurial activity, he must register a cash register with the tax office. A fine is imposed for violating this rule.

If you do not have enough time to register a cash register, contact the Avers company. We deal with the registration of cash registers and cash registers without the client’s participation in the tax office and help get rid of all the difficulties associated with collecting documents.

After registering the device and registering it with the tax office, you will receive a cash register with a card that can be used in your work.

The procedure for registering a cash register: how to register a cash register yourself

Standard registration of various cash registers with the Federal Tax Service, which an entrepreneur carries out independently, requires a lot of effort and time. According to the regulations, you or the person to whom you have transferred your responsibilities must independently submit all documents attached to the cash register to the tax office.

Procedure for initial registration of cash register:

Purchasing a cash register or a cash register upgrade kit for old-style devices. Conclusion of an agreement with the OFD. Obtaining the contract number with the OFD.
Submitting an Application for Registration of a cash register in the Personal Account of the Federal Tax Service via the Internet or in person to the Federal Tax Service with the choice of OFD. Obtaining the Registration Model Number (RMN) of the cash register.
Fiscalization of cash registers: entering OFD and RNM parameters into cash registers, printing a cash register registration report.
Completion of registration of a cash register in the Personal Account of the Federal Tax Service via the Internet or in person at the Federal Tax Service: entering data from the Registration Report. Receiving a CCP Registration Card.
Connecting a cash register in the online office of the OFD.
Beginning of work.

Registration of cash register with the tax office: registration of the cash register

The tax office carries out the following procedures:

acceptance of documentation for devices from the client or persons to whom he transferred his obligations;
review of submitted documents for CCP;
registering a cash register.

If the user or his authorized person has submitted an incomplete package of documentation or it is filled out incorrectly, registration of the equipment may be refused for the following reasons:

the serial number of a cash register of a certain model is not in the state register of cash registers or is excluded from it;
the serial number of the fiscal drive is not in the state register of cash registers or is excluded from it;
The OFD is not in the state register of cash registers or is excluded from it;
the standard depreciation period for a cash register, which was used previously and was excluded from the state register of cash registers, has expired;
The KKM presented for registration is wanted;

If the KKM registration has not been completed and you have been refused, there is no need to despair. You should check all the documents, eliminate any shortcomings and then repeat the procedure again.

The range of tax registration services from the company "Avers"

preparation of all required documentation;
providing a package of collected documentation to the tax office;
representing the interests of the customer in the tax office;
commissioning of the cash register, which is carried out by our master. He himself goes to the Federal Tax Service and activates the equipment;
receiving a cash register registration card;
delivery of the cash register to the client, as well as all related documentation certifying that the cash register has passed the necessary verification and registration.

You can purchase a cash register from trusted manufacturers from our company at the best price. We offer a wide range of different equipment and, if necessary, carry out repairs and maintenance.

Registration or re-registration of cash registers with the tax authorities is free of charge, in accordance with the procedure established in. In addition, to the extent that does not contradict the provisions, they apply (will cease to be in force on July 1, 2017), (hereinafter referred to as the Administrative Regulations) and Order of the Federal Tax Service of Russia dated April 9, 2008 No. MM-3-2/152@ " ".

To start working under the new rules, taxpayers need to purchase a cash register that meets the requirements for online cash registers, or upgrade an existing one. It is necessary to purchase a new cash register only for those users who use equipment that is incompatible with the new software and on which it is impossible to install a fiscal drive (FN). Information about the possibility of modernizing a CCP can be obtained directly from its manufacturer, or from an authorized CCP technical service center (CTC).

If a CCP can be modernized, then first it must be deregister with the tax office.

Before contacting the tax office to register a cash register, the user of cash register equipment must first solve some technical problems. In order to start working with an online cash register, taxpayers need to enter into an agreement for processing fiscal data with a fiscal data operator (FDO) and ensure that the cash terminal is connected to the Internet. Please note that OFD does not have the right to refuse to conclude such an agreement with the user (). The new procedure for using cash register equipment does not require, when registering a cash register, the mandatory submission of an agreement on technical support for the cash register equipment subject to registration with the technical service center.

Need an electronic signature?
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will help you select and purchase an electronic signature certificate for both a legal entity and an individual.

After concluding agreements with the Internet provider and OFD, you can proceed directly to registration procedures.

Previously, the procedure for registering a cash register required the physical presence of an entrepreneur at the tax office. Moreover, I had to visit the tax office more than once. Thus, when registering a cash register, it was first necessary to present it for inspection. Then, after filling out the necessary documents, you had to go to the tax office again to get a KKT registration card. Moreover, a year later it was necessary to bring the cash register to the inspection again in connection with the replacement of the EKLZ. Now all necessary registration actions can be carried out through the cash register account on the website nalog.ru, without the need to appear at the tax office in person. However, to do this, the user will need a strengthened qualified electronic signature. Access to the cash register account can be obtained through the personal accounts of organizations and individual entrepreneurs on the website of the Federal Tax Service of Russia (nalog.ru).

The procedure for registering cash register equipment is set out in.

If the user decides to register an online cash register remotely, he will need to send an electronic application to the tax office via the cash register account to register the cash register.

The application for registration of cash register equipment, regardless of the form in which it is submitted to the tax authority (electronic or paper), must contain the following information:

full name of the user organization or last name, first name, patronymic of the individual entrepreneur;
User INN;
address (for payments on the Internet - the address of the user’s website) and place of installation (use) of the cash register;
name of the CCP model and its serial number;
FN model name and serial number;
number of the automatic device for calculations (in the case of using a cash register as part of an automatic device for calculations);
information on the use of a registered cash register in a regime that does not provide for the mandatory transmission of fiscal documents to the tax authorities in electronic form (if such a regime is applied);
information on the use of registered cash register equipment only when providing services (in the case of registration of an automated system for BSO);
information on the use of a registered cash register only when making payments using electronic means of payment on the Internet (in the case of registering a cash register intended for use only when making such payments);
information on the use of cash registers when carrying out the activities of a bank payment agent or payment agent, when accepting bets and paying out funds in the form of winnings when carrying out activities related to organizing and conducting gambling (in case of registration of a cash register intended for use in carrying out such activities) ().

At the same time, the user, no later than one business day after submitting the application, must write in the FN using the cash register:

CCP registration number received from the tax authority;
full name of the user organization or last name, first name, patronymic of the individual user;
information about CCP, including FN.

After receiving the electronic application, specialists from the Federal Tax Service of Russia will, within one working day, check the serial numbers of the fiscal drive and cash register indicated in the application for their presence in the registers and send the user a registration number of the cash register, which will remain unchanged throughout the life of the cash register. Please note that a cash register, information about which is not in the register of cash registers, as well as a cash register that has a FN established and not registered in the register of fiscal drives, are not subject to registration.

The user, using the cash register itself or the computer-cash system that includes the cash register, must write this number, as well as other information specified by law, into the fiscal drive and generate a registration report, which will be sent by the cash register to the tax authority. The report can also be submitted on paper. All this must be done by the owner of the online cash register no later than one business day from the moment he receives the registration number of the cash register. And the date of submission of the report in electronic form is considered to be the date of its placement in the cash register account or its transfer to the fiscal data operator. As a result, information about a specific cash register and its user will be reflected in the cash register register of the Federal Tax Service of Russia (,).

Tax inspectors will enter the information provided by the user in the application for registration of the cash register equipment into the accounting journal and the cash register registration card ().

At the end of registration actions with the cash register, the tax authority will send an electronic cash register registration card to the user. This document is generated in the form of a document signed with an electronic signature and sent by the tax authority to the user within five working days from the date of completion of registration through the cash register account or through the OFD ().

A user who has received a cash register registration card in the form of an electronic document has the right to receive a corresponding card on paper from the tax authority ().

Thus, now all registration actions can be performed remotely - without visiting the tax office directly.

Organizations and individual entrepreneurs who use cash or bank card payments in their activities must use cash registers.

Registering a cash register with the tax office

The legislation specifies the registration procedure and the list of required documents. But from time to time, organizations are presented with additional requirements. In order to ensure that the documents are collected in the proper form, it is better to contact the tax authorities to clarify all the details, as well as find out the visit schedule.

The procedure for registering an LLC and an individual entrepreneur has differences, but the package of documents for them is the same.

In the event that the actual address of use of the legal entity’s cash register does not coincide with the legal one, you will have to register a separate division (link to the article “How to open a separate division in 2016”).

If you plan to use a cash register in a branch, you must register it in the region where the branch is located. The employee involved in registration must have a notarized power of attorney, signed by the head of the organization and marked with a seal.

Similarly, even if a cash register is registered at its location, registration occurs either by the head of the organization himself or by the person to whom the power of attorney must be issued.

Required package of documents for registering a cash register - LLC and individual entrepreneur

Below we present the most complete package of documents that may be required by the Federal Tax Service.

It is very convenient to purchase CCPs at Technical Service Centers, since in this case they are required to provide some of the documents themselves.

When concluding an agreement with the CTC, you will be provided with the following documents, with which you can subsequently contact the tax service to register the CCP:

An agreement between the organization and the service center guaranteeing the maintenance of your equipment. (You will be provided with 2 copies. You will need to present the original to the tax office);
Passport of the Cash Register and EKLZ (electronic control tape protected);
Journal KM-4 and Journal KM-8 (The journal is kept by the cashier-operator, it records breakdowns and calls for a technician to repair the cash register) The journals must be stitched and numbered if they are not numbered;
Seal stamps with additional a sheet for the passport;
The cash register itself (you must take it with you when registering).

In addition, you must prepare the following documents yourself:

Certificate of OGRN, EGRN or TIN
An order drawn up in your HR department on hiring the following positions: chief accountant, director and cashier-operator.
Application for registering a cash register
Organization seal
Lease agreement for premises, both legal and actual status of the organization
For individual entrepreneurs, it is additionally necessary to provide a certificate of registration as an individual entrepreneur.
If your organization was opened earlier, you may be asked to provide a certificate of no debt. (You can use the last balance sheet that was submitted to the INFS, with the signature of your inspector.)

After checking the package of documents you have collected, you will be invited to the Tax Inspectorate to register the cash register. This process takes place at the tax office, with the participation of a technician from your technical service center.

During this visit, you must have an application in hand with a request to register your cash register, as well as the technical data sheet of your device and the KM-8 log. In order not to be refused by the tax authorities to register a cash register, it is mandatory to appear at the appointed time.

Registration of a used cash register

By law, it is allowed to use used cash register equipment. You can purchase it at the Technical Service Center. Thus, you can register with the tax service much faster. If you purchase the device from third parties, you will need to deregister the cash register, because it was registered to another owner and only after that, start preparing documents for the tax office. To deregister cash registers, you must collect the following package of documents:

application in the form KND 1110021;
Cash machine;
extreme Z-report;
Information about the absence of debt.

After deregistration of the device, it should be sent to the central service center, attaching documents to it.

The subsequent steps are similar to registering a new device.

By purchasing a cash register from a central service center, a maintenance agreement will also be concluded with you, and the package of documents mentioned above will be prepared.

Important! The CCP is operated, according to the law, for 7 years from the date of its registration.

Deadlines for registering a cash register with the tax office

After a preliminary inspection of the cash register by an inspector, the data on the cash register is entered into the accounting book maintained by the tax office. A note about the successful registration procedure is entered into the cash register passport, after which the applicant receives back the entire package of documents, as well as an accounting coupon, an equipment registration card and a certified journal of the cashier-operator.

If all requirements are consistently met, the registration procedure usually takes no more than 5 working days, although in fact it can take two weeks.

Registration of CCP is currently free of charge.

Cost of registering a cash register for an LLC

Some organizations, in order to speed up the process, use services for urgent registration of cash registers. Such companies will register your cash register in 1-2 business days. Estimated cost 1500-2500 rubles. It depends on whether the customer will participate in the registration procedure, or whether a third-party company will independently contact the INFS. In case of registration of several cash registers, the cost can be reduced by half.

Can an LLC not register a cash register?

You cannot use an unregistered cash register. But, there are categories of organizations that may refuse to use cash registers. (All organizations that receive profit in cash, such as online stores, or LLCs and individual entrepreneurs engaged in retail sales in densely populated regions, are required to register CCP).

In addition, LLCs and individual entrepreneurs engaged in the sale of alcoholic beverages in remote areas where there may be problems with electricity have the right to refuse to use cash registers, subject to reporting on UTII.

Firms carrying out their activities under a simplified tax regime (simplified taxation regime), or organizations that were registered before 2014, can also refuse CCT. However, this is only possible if they provide services to the public that are not related to retail trade.

Consequently, not only tax authorities, but also taxpayers can decide whether to use cash registers or not, if such a choice is legally provided.

Let's summarize. There are two categories of organizations that have the right to refuse to register cash registers - these are entrepreneurs conducting retail trade in problem regions and those who use exclusively non-cash payments when making payments.

Fines for not having a cash register

In the case of using an unregistered cash register, a very significant fine will be imposed on the owner of the enterprise and the cashier. Organizers risk being fined from 30 to 40 thousand rubles, and cashiers from 3 to 4 thousand rubles.

Registration of a cash register is a mandatory procedure, accompanied by the conclusion of an agreement with the central service center, as well as the subsequent submission of a package of documents to the tax service.

Organizations may refuse registration if they use equipment that is not included in the state register or if an incomplete package of documents was provided.