home Auditorium 7 Registration of new cash registers. Registering KKM with the tax office: step-by-step instructions

Registration of new cash registers. Registering KKM with the tax office: step-by-step instructions

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.

However, companies do not always need a cash register. The following can work without it:

Enterprises that are included in the special list No. 745 dated July 30, 1993, approved by the Government of the Russian Federation (Stalls with magazines, lottery tickets, etc.)
Organizations that accept money using strict reporting forms (Mail, etc.)

If a company should use KMM, but does not do so, then a fine will be imposed on it. Its amount varies: 30-40 thousand rubles. A fine is also imposed on the head of the enterprise: 3-4 thousand rubles.

Documentation

Most papers must be submitted in duplicate, and journals must be affixed with the company seal and signatures, numbered and laced.

Manager's passport
TIN certificate (original and copy)
Technical passport of the device in the form of a form
KKM Center seal stamps
Journal of the cashier operator (f KM-4)
Maintenance agreement with the manufacturer or service center
Certificate of registration in the Unified State Register of Legal Entities (copy and original)
F KM-8
If the application for registration is not submitted by the head of the company, then a notarized power of attorney is required.
Device version passport (copy, original)
Registration card

If inspectors demand to provide a lease agreement for the premises in which the devices will be installed, then this is illegal. All documents can also be sent by mail, but this method extends the registration period by a day, or the letter may be completely lost.

Step-by-step instructions for registering cash register machines with the tax authorities

A visit to the Federal Tax Service, one might say reconnaissance, since the tax office will not register devices that are not registered with the central service station (described below).

The inspection requires you to review the following information:

Hours and days when the inspector is available.
The list of documents required for the procedure, since each tax office has its own, but in general does not differ much. Typically, inspectors require a device passport, a registration application and a maintenance agreement concluded with the manufacturer or service center.
Is pre-registration required or is there a first-come, first-served basis?

Selection and purchase of cash registers. There are several points when choosing a car:

The legislation allows the use of devices included in the State Register.
According to the Classifier, it is necessary to clarify the type of cash register.
The device must comply with the reference sample. So there should be a three-dimensional hologram on it, and there should be fiscal memory.
It is recommended to purchase cash registers from specialized enterprises or from the manufacturer. The latter can undertake warranty obligations and, as a result, repairs in case of breakdown and maintenance.
Purchasing from intermediary enterprises will lead to the fact that the cash register will have to be registered with the central service center in order to provide repair and technical services in the future. To do this, you should send the technical passport and version passport obtained from the seller to the Center. After which, a special hologram “Service” is purchased at the service center. It indicates the year the device was purchased and the start date of maintenance. The agreement with the Center is concluded for a period of one year, after which it is concluded again.

Today the most popular models are Mercury-115K, priced from 11,000 rubles, and ELVES-MICRO-K, priced from 12,000 rubles.

Direct registration of cash register with the Federal Tax Service, which includes submission of all required documents. After submitting the application, inspectors complete the procedure within 3-5 days. Upon completion, the head of the company is returned the device’s passport and maintenance agreement, and is also issued a registration card.

Within 5 days, tax officials must personally check the cash register. To do this, many Federal Tax Service sets the days when owners can bring the device. If it cannot be transported (POS terminal), then tax officials go to the enterprise.

If the organization purchased a used device, then you need to provide a copy of the old registration card. It should indicate that the cash register was deregistered by the previous Federal Tax Service.

Fiscalization procedure

The device is purchased in a non-fiscal (non-working) condition, i.e. The counter summing up the revenue is turned off.

Even if the cash register is used, fiscalization must be completed again. During the procedure, a CTO employee, a company representative (a power of attorney is required) and an inspector are present.

The operation is carried out only if all documents have already been submitted, on the day established by the Federal Tax Service, within the 5-day period when the tax office registers the device.

First, a CTO specialist checks the integrity of the case, enters the serial number into the equipment’s memory and programs the Taxpayer Identification Number (TIN) and company name. Then the inspector sets a password that protects the device from hacking.

Then the central service station employee puts a seal, and the date of sealing is entered into KM-8. He also signs the registration document and enters the license number there.

The final stage of fiscalization is a test input of the amount (1.11 rubles) on the machine to check the correctness of the printed details. The tax officer, using the previously entered password, produces a trial Z-report.

The company representative and the inspector must sign the act of registering control meters and transferring all readings to zero. If everything went well, the equipment is assigned a unique number and it is entered into a special journal.

Bottom line

The entire procedure for registering a device is as follows:

Purchase of cash register
Visit to the Service Center
Collection of necessary documents for tax authorities
Finding out the days of the inspector's appointment and making an appointment with him
Submitting an application to the Federal Tax Service
Passing fiscalization
Receiving a registration card

Video on the topic: “Individual entrepreneur takes money from the cash register: issues of cash discipline”

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.

The 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 service 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:

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

OGRN,
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:

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.
Passport for CCT and EKLZ (electronic control tape protected).
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.
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 contact 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 correctly register a cash register?

The procedure includes several steps:

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.
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 KKM, 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.