How to deregister an online cash register with the tax office. How to deregister a cash register with the tax office

Cash register according to laws Russian Federation is a tool for controlling the cash flow of an enterprise or company. It also allows you to simplify the procedure for accounting for the turnover of goods and the activities of sellers.

To implement commercial activities it is necessary to obtain and register the cash register with the Tax Inspectorate. After completing the activity, you need to deregister the device.

It was necessary

In the Russian Federation there is a special law “On the use of cash register equipment”. In the current conditions, it is necessary to pay great attention to such equipment, both during registration and deregistration.

Why is it so important to carry out the procedure for deregistering a cash register? Some entrepreneurs make a mistake: after completing the activities of their company or enterprise, they simply remove the cash register and stop using it. However, the law obliges the owner to officially deregister his device, since there is a risk that it could be used by unauthorized persons.

There are several common reasons why you have to deal with the need to deregister equipment:

• termination of the activities of a company or organization;
• theft of the device or the appearance of any malfunctions;
• end of service life of the cash register (according to the law - 7 years from the start of operation);
• changing the format of commercial activity (purchase of a newer and more functional model), etc.

In these cases, you need to know how to deregister cash registers in accordance with all the requirements of the Tax Inspectorate and other government control bodies.

Changing a cash register

In the event of a breakdown or business expansion, company owners and individual entrepreneurs are faced with the need to replace or re-register a cash register.

Now there are simplified schemes for resolving such issues, according to which it is enough to send an application to the Federal Tax Service and the Central Service Center.

There are several types of cash register equipment, differing in their capabilities. Depending on the size of the organization or company, as well as the characteristics of its activities, one or another type of equipment is selected. However, over time, there may well be a need for more functional and convenient cash registers, for example, those connected to computer systems. In this case, the equipment is replaced and re-registered.

The re-registration procedure includes several stages:

• deregistration of the old cash register;
• registration of a new device.

In this case, the equipment receives a new registration number, which is entered into its fiscal memory.

A simplified procedure has been in effect since 2012. To re-register, just write an application to special form KND 1110021 to the Tax Inspectorate. All necessary data and document numbers are indicated there. The application can be sent by mail to the Federal Tax Service.

The letter will need to include the following documents:

• direct application;
• cash register card;
• premises rental agreement, etc.

In case of non-compliance with the requirements of the law of the Russian Federation, penalties may follow, such as for non-use of cash registers when carrying out commercial activities.

Liquidation of activities

The cash register can be considered the main element in the activities of any commercial organization. When terminating activities as an individual entrepreneur, it is necessary to go through the appropriate procedure for state registration this fact. This also includes deregistration of an existing cash register.

At the time of buying new car registration took place at the territorial office of the Federal Tax Service and the Technical Service Center (TSC).

The latter is engaged in the maintenance and repair of cash register equipment, so the Tax Inspectorate takes into account his reports. Any central service technician has an identity card, a work permit, and special seals.

The main documents that need to be prepared immediately are:

• application from the owner of the cash register or a person with a power of attorney;
• cashier operator log;
• agreement with the central service center specifying the terms of service for the cash register;
• device registration card.

After this, you can go to the office of the Federal Tax Service to see the inspector on duty.

The inspector checks all submitted documents, including cash books and various fiscal reports. During the inspection, acts are drawn up, which serve as the basis for a positive decision on deregistration.

It should be noted that these procedures take place without the direct participation of the owner. And deregistration is much easier than initial registration

New owner

Due to the high cost of cash register equipment, many entrepreneurs choose the option of purchasing used devices (the price of some models exceeds 15-20 thousand rubles). Today, on the secondary market there are many inexpensive and completely working solutions for your enterprise or organization. In this case, you can usually save up to half the cost.

When purchasing a used cash register, you need to pay attention to the following aspects:

• device condition;
• certificate of state registration of cash register;
• check if the name contains the letter “K” (devices with the letter “F” cannot be registered according to the new rules);
• accompanying documents for this type of equipment;
• presence of ECLZ block.

Registration and further operation of the cash register is possible only if the EKLZ unit is available.

Also, in accordance with the law of the Russian Federation, operate the devices more than 10 years This is not possible, so it is better to purchase devices whose service life does not exceed 6-7 years. Those. You can transfer the cash register to another person (or purchase a used one) only if it meets all the requirements described above.

Procedure for deregistration of cash registers

When liquidating activities as an individual entrepreneur, special attention should be paid to the issues of deregistration of cash register equipment.

The current legislation of the Russian Federation does not impose mandatory requirements for the liquidation of cash registers after the closure of activities.

At the same time, it is better to notify the Federal Tax Service about this and terminate the contract with the central service center. This procedure is regulated by the decree of the Ministry of Finance dated March 10, 2009, as well as the corresponding Government Decree. KKM can be deregistered both before and after the immediate liquidation of the individual entrepreneur’s activities.

Submission of documents

To deregister your cash register, you will need to collect a certain package of documents. If you have it in your hands, the whole procedure will go much faster and easier. To go through the procedure itself, you do not need to carry the cash register itself with you - you can get by with just the papers.

According to the law of the Russian Federation in the package necessary documents includes:

• technical passport of cash register equipment (original);
• KKM registration card;
• operator's journal according to the KM-4 form;
• full fiscal report of the cash register;
• agreement with the central service center (original);
• balance sheet from the Tax Inspectorate for the last reporting period (copy);
• personal identification documents.

Such documents should always be stored in a safe place, since they will probably be needed in 5-6 years (for example, when you have to replace the cash register). Separately, you will only have to take care of the balance sheet report and the cashier’s journal.

This document package must be accompanied by an application for withdrawal, completed according to the KND form 1110021. A sample of it can be found on the official website of the Federal Tax Service or directly in the territorial offices. If all the documents are collected, the application is written correctly, and there are no queues at the branch, then the issue can be resolved in just a few minutes. You just have to wait a few business days for final registration.

To avoid problems during the procedure, you must carefully check all documents and take into account the requirements.

Most often, when submitting documents, it interferes with:

• incorrectly completed applications;
• discrepancy between the addresses for filing documents and registration;
• the presence of debts on taxes or state duties;
• lack of reporting;
• incomplete set of documents.

Examination

A mandatory step when deregistering a device is an inspection by an inspector of the device itself. According to the regulations, he must go to the installation site of the CCP and check the availability and functionality and integrity of the machine.

The responsibilities of the inspector in this case also include:

1. Reconciliation of records cash documents and the operator's journal.
2. Checking the device’s fiscal report.
3. Drawing up reports based on the inspection performed.

In the event that the data does not contradict each other, the registering party is given the green light to deregister the specified cash register.

What if the procedure is not carried out by the current owner?

All issues regarding the liquidation of activities as an individual entrepreneur and the deregistration of cash register equipment must be resolved directly by the owner. However, Russian legislation allows the involvement of other persons to resolve such issues.

To do this, it is enough to write a power of attorney to deregister the cash register and have it certified by a notary.

It is written in the same form as other types of powers of attorney. But we must not forget that this document is subject to mandatory notarization, as well as registration in the State Register. Otherwise, the Federal Tax Service will simply not accept the application for deregistration.

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The further fate of KKM

When deregistering cash registers, several most important aspects can be highlighted:

• Making a decision to cease operations or the need to replace cash registers.
• Collection of necessary documents (technical passport, reporting log, etc.).
• Contact the central control center to receive a report for the latest period.
• Application to the Federal Tax Service.

Many entrepreneurs forget about operating cash register equipment when the time comes to close or replace the equipment. However, it is better to relieve yourself of responsibility for it.

After deregistration, the cash register can no longer be used.

There are currently a number of legal restrictions in place. Violation of these requirements may result in serious sanctions, including large fines. At the same time, some types of small businesses, when paying UTII (single tax on imputed income), can use unregistered cash registers, since the requirements in this case are lower.

Thus, it is possible to use the device for certain types of activities, you can try to find interested buyers or simply send it for recycling.

If you put the cash register on a shelf and do not use it, you need to deregister it. But, if you are planning further activities, it is not necessary to deregister it, since when removing the ECLZ, a large cost of the device is lost.

How to deregister a cash register (KKM) and when does such a need arise?

Deregistration of cash registers is carried out:

1. If you decide to replace the cash register model.
2. If the term of use of the cash register has expired (the cash register has left the state register);
3. If the owner of the cash register has changed due to sale, transfer for free use, etc.
4. If an individual entrepreneur or legal entity has closed, but the cash register is still listed in the state register.

What documents are needed for the tax office to deregister a cash register?

1. Application for deregistration of cash register. Application form.
2. Registration card for the cash register.
3. Passport for a cash register.
4. Journal of the cashier-operator for this cash register according to form No. KM-4.
5. Cash book - for legal entities.
6. Book of income and expenses - for individual entrepreneurs.
7. Act in form No. KM-2 from the Central Technical Service, reports on the contents of the fiscal memory block, in particular the last check punched cash register.

These documents may vary depending on the tax office. So better list Check with the tax office at the place of registration of the KKM.

When deregistering a cash register, the tax inspector checks the data in the cashier-operator’s journal and in the fiscal memory report, which is made by the mechanic in the presence of the tax inspector. Therefore, when going to the tax office, make sure that the mechanic has time to come to the tax office with you.

After the inspection, the inspector gives permission to the mechanic to close the EKLZ memory unit, after which it will be impossible to enter a single check through the cash register. The EKLZ block will be given to you in case of inspection and must be kept in your possession for 5 years. Although why take so long if the statute of limitations by law is only 3 years?

After deregistration, you can do whatever you want with the cash register: sell, transfer, put away just in case, etc. By the way, the central service centers themselves can buy cash registers (if you have the letter K in your name after deregistration, if the letter F - such cash registers are not sold, as they have been removed from the state register).

If you wish, you can ask the mechanic to remove the cash register from the register without your presence.

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On July 1, 2017, the Federal Tax Service will unilaterally deregister all cash registers with EKLZ. This is stated in the letter of the Federal Tax Service No. ED-4-20/11625@ dated June 19, 2017.

“According to paragraph 3 of Article 7 of Federal Law No. 290-FZ, cash register equipment that meets the requirements of Federal Law No. 54-FZ (as amended, before the entry into force of Federal Law No. 290-FZ) (hereinafter referred to as cash register equipment that does not comply requirements of Federal Law No. 290-FZ) registered with the tax authorities before 02/01/2017, is deregistered in the manner established Federal law No. 54-FZ (as amended in force before the entry into force of Federal Law No. 290-FZ) and the regulatory legal acts adopted in accordance with it, until 07/01/2017.

At the same time, cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ is subject to deregistration by the tax authority unilaterally without the user’s application to deregister the cash register equipment from July 1, 2017.”

What does this mean for box office owners and will they be able to continue operating?

“It should be taken into account that if cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ is deregistered by tax authorities unilaterally after 07/01/2017, and due to the inability to use cash register equipment according to the new procedure, if there are circumstances specified in the letter of the Ministry of Finance of the Russian Federation dated May 30, 2017 No., such a device is used to issue to the buyer (client) on paper confirmation of the fact of settlement between an organization or individual entrepreneur and the buyer (client), then the specified organizations and individual entrepreneurs are not subject to administrative liability"

CCP owners are responsible for submitting fiscal reports to the tax authorities:

“At the same time, the tax authorities inform such users of cash register equipment about the need to submit to the tax authorities after 07/01/2017 the readings of control and summing cash counters taken from cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ, until its modernization is carried out»

Removing a cash register from registration is a regulated procedure, the procedure of which may change according to the internal rules of the regional divisions of the Federal Tax Service. But its main stages, as a rule, consist of:

Preparation of packages of accompanying documents:

• registration card issued when registering a cash register;
• journal of the cashier-operator (form KM-4);
• cash register passport and EKLZ passport;
• maintenance call log;

Preparation of fiscal reports and acts based on the results of CCP work from a central service center employee:

• act on taking device meter readings (form KM-2);
• a receipt with a fiscal report for the entire period of operation of the cash register;
• 1 check report for each of 3 recent years cash desk operations;
• receipt confirming the closure of the device’s memory archive;
• act of transferring a memory block for storage.

At the same time, the tax inspector checks the data in the cashier-operator’s journal with the data of fiscal reports received from the cash register. According to the rules, the fiscal reports themselves are taken by a Federal Tax Service employee from a special utility using the tax inspector’s password. But, as a rule, in many regions this operation is performed for them by central service center employees. And only after checking all the documents, the cash register is deregistered from the Federal Tax Service database, about which the relevant documents are issued and entries are made in the cash register passport.

The enterprise is obliged to keep documents on the cash register and EKLZ for 5 years and provide them upon request of the inspection authorities.

The release of the Federal Tax Service letter No. ED-4-20/11625@ dated June 19, 2017 raises many questions.

1. If a cash register with EKLZ continues to operate after 07/01/17 and until the moment of modernization (replacement), then when should fiscal reports be taken from it?

Let us remind you that fiscal reports must correspond to the cashier-operator’s journal entries and reflect all transactions performed at the cash register, otherwise the tax inspector simply will not be able to check them. But from 07/01/17, the old procedure for working with cash registers is canceled (including the requirements for filling out the log). According to the letter of the Federal Tax Service No. ED-4-20/11625@ dated 06/19/2017, after 07/01/17 such a device is used to issue to the buyer (client) on paper confirmation of the fact of settlement between an organization or individual entrepreneur and the buyer (client), i.e. e. in sales receipt printer mode. If you stop filling out the cash book from 07/01/17, and remove fiscal reports and submit them later, how will the inspector accept them?

We recommend that after 07/01/17 you continue to perform all operations at the checkout as usual. And keep the cash register as usual. And immediately before modernizing or replacing the cash register, remove fiscal reports.

2. Closing the EKLZ archive will lead to blocking of the cash register. How to avoid this?

The operation of closing the EKLZ and its transfer for storage is mandatory when deregistering a cash register. But after this, in order to continue working at the checkout, you need to install and activate a new ECLZ or disable the mode of its use. Therefore, in order to continue working at the checkout, as recommended by the Federal Tax Service, it is better not to touch the EKLZ archive and close it along with the removal of fiscal reports before switching to work according to the new rules.

3. How much time is given to an enterprise to submit fiscal reports to the Federal Tax Service on the deregistration of cash registers?

This period is not recorded anywhere. It is logical that while the cash register continues to be used in receipt printer mode until it is received new cash desk or modernizing the old one, it is difficult to carry out the operation of closing the EKLZ archive, which means submitting fiscal reports too. Therefore, if there are circumstances specified in the letter of the Ministry of Finance of the Russian Federation dated May 30, 2017 No. 03-01-15/33121, the period for using the old cash register and submitting reports on it can be comparable. At the same time, when submitting reports after 07/01/2017, we recommend that when visiting the tax office you have with you documents confirming your integrity (a contract for the supply of financial tax and payment order about its payment with a date before 07/01/2017).

4. What is the penalty for failure to provide fiscal reports after the cash register has been unilaterally deregistered by the Federal Tax Service?

Fines for such a violation are provided for by Code of Administrative Offenses 14.5.5

“Failure by an organization or individual entrepreneur to provide information and documents at the request of tax authorities or the provision of such information and documents in violation of the deadlines established by the legislation of the Russian Federation on the use of cash register equipment -
entails a warning or the imposition of an administrative fine on officials in the amount of one and a half thousand to three thousand rubles; for legal entities - a warning or the imposition of an administrative fine in the amount of five thousand to ten thousand rubles."
(Part 5 introduced by Federal Law dated July 3, 2016 N 290-FZ)

But this article is applicable only if you have received a request from the Federal Tax Service to provide fiscal reports on such a cash register.

5. What to do if the Federal Tax Service deregisters the cash register according to its database on 07/01/2017, and the fiscal reports will be for another, later date?

For local Federal Tax Service employees, the new procedure for using cash registers and actions for unilateral deregistration are also still a mystery. Most likely, law enforcement practice will be formed in the mode of receiving requests and the appearance of details when implementing the requirements of the Federal Tax Service letter No. ED-4-20/11625@ dated June 19, 2017.

It should be taken into account that, due to the situation as of June 2017, from 30 to 60% of enterprises in the country did not have time to switch to the new mode of working with cash register systems. This means a huge volume of cash register equipment that will have to be deregistered, which will place a huge burden on both the central service center and the Federal Tax Service employees. In this situation, we recommend that enterprises document their actions as much as possible, which can help confirm your conscientiousness in complying with the requirements of 290-FZ and 54-FZ. Our employees will help you with the registration of such.

On our website you can order, cash registers available, delivery throughout Russia.

Procedure for re-registration of cash registers

In order to make the necessary changes to the information that the user previously submitted to the tax office when registering a cash register, he must submit an application for re-registration of the cash register to the tax authority in person or through the cash register account on the website nalog.ru. Moreover, if necessary, a paper application can now be submitted to any tax office, and not just at the place of registration of the user, as was the case before ().

The application for re-registration is submitted no later than one business day following the day of change in the information entered in the accounting journal and the cash register registration card. In this case, the application must indicate the information that the user provided when registering the cash register to which changes are made ().

ATTENTION

If an old FN is replaced with a new one, for example, due to the expiration of the fiscal attribute key, re-registration of the cash register will be required. In this case, it will be necessary to generate and send to the tax office a report on the closure of the FN (,).

After checking the information provided, at the completion 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 within five working days from the date of completion of re-registration through the CCP account or through the OFD ().

ATTENTION

When re-registering in connection with the replacement of the FN and deregistration of a cash register, which was used in the mode without transfer of fiscal documents to the tax authorities, users are required to read the fiscal data of all fiscal documents contained in the FN and submit these fiscal data to the tax office along with an application for re-registration or deregistration of a cash register on paper or through the cash register office. The date of submission of the report to electronic form the date of its placement in the cash register account () is considered.

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

Procedure for deregistration of cash registers

An application to deregister a cash register is submitted in a manner similar to registering or re-registering a cash register ().

At the same time, a cash register is subject to deregistration in the following cases:

• transferring it to another user;
• theft;
• losses;
• expiration of the fiscal attribute key.

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After transferring a cash register to another user, an application for deregistration is submitted to any territorial tax authority in person or through the cash register account on the website nalog.ru no later than one business day after the transfer. In case of theft or loss - no later than one business day from the date of discovery of the theft or loss.

However, if the fiscal attribute key in the FN expires, the cash register is deregistered unilaterally without the user’s application. Moreover, within one month from this date, the user must submit to the tax authorities all fiscal data that is stored in the FN used in the cash register at the time of its deregistration (,).

IMPORTANT

A cash register registered before February 1, 2017 is applied, re-registered and deregistered in the same manner until July 1, 2017. And after July 1, when old equipment it will no longer be possible to use it, it will be deregistered without notifying the owners (letter of the Federal Tax Service of Russia dated December 30, 2016 No. ED-4-20/25616 "").

The application for deregistration of a cash register shall indicate the following information:

• full name of the user organization or last name, first name, patronymic of the individual entrepreneur;
• User's TIN;
• model name and serial number of the cash register copy registered with the tax authority;
• information about cases of theft or loss of cash registers (if such facts exist) ().

In our country, entrepreneurs are not allowed to engage in retail trade without a cash register duly registered with the tax authorities. It is logical that a cash register, which has a unique identification number in the tax register and is assigned to a specific individual entrepreneur or legal entity, cannot be transferred to another person, sold or disposed of just like that. Before performing any of these actions, cash register equipment must be deregistered.

When might it be necessary to deregister a cash register?

The need to re-register or completely remove the cash register from tax accounting may appear both during the closure of an organization and during its activities. This happens in the following cases:

1. Replacing the cash register with another model (newer and more functional).
2. The KKM model used is outdated and deleted from state register KKT. The service life of cash registers is only 7 years from the date of operation.
3. Sale, transfer for use free of charge or for a fee (rent) to another individual entrepreneur or organization.
4. The cash register is not in use, but is in the public domain for company employees and strangers. To avoid unauthorized use, it must be deactivated if it is not intended to be used in the future.
5. Closing of individual entrepreneurs, liquidation legal entity also serve as a basis for deregistering the cash register.

What should you pay attention to when deregistering a cash register?

The essence of the entire procedure is to check the consistency of the information in the cash register and the data contained in the fiscal memory of the machine, deactivate the machine, remove and transfer for storage the EKLZ unit (secure electronic cash register tape). However, the process itself different regions and even in different inspections the Federal Tax Service can proceed in its own way.

There are some nuances that need to be clarified in advance with a specific territorial tax authority - exactly the one with which the cash register was registered. Many Federal Tax Service Inspectors require the removal of fiscal reports by a service center specialist only in the presence of an inspector. In this case, having previously agreed with the service center engineer, you need to drive up to your inspection office on a certain day, taking with you the cash register and all the prepared papers.

Some inspectorates turn a blind eye to such strictness and do not ask to bring equipment and a cash register to them. Correctly executed documents are sufficient for them; the main thing is that they are provided by a certified service center and submitted to the registrar in a timely manner.

Under the “simplified” procedure, an employee of the cash register service center independently removes the fiscal memory and generates a package of documents for deregistering the cash register. The owner of the cash register can only take the application to the tax office (in person or send a representative with a power of attorney) on the same day or within three days, depending on the rules established by the local Federal Tax Service.

When planning to remove a cash register from registration, you need to clarify whether all tax reporting has been commissioned at the moment, are there any debts to the budget, have the bills of the central heating service been paid. It is advisable to carefully study the cashier-operator’s logbook for completeness and correctness of information entered, and also check the marks in the technician’s call log. If everything is in order, it’s time to start preparing the documentation.

List of documents for the Federal Tax Service

KKM, subject to deregistration with the Federal Tax Service, must have the following accompanying package :

• registration card issued upon registration;
• journal of the cashier-operator (form KM-4);
• cash register passport and EKLZ passport;
• maintenance call log;
• a copy of the balance sheet for the last reporting period (marked by the tax authorities), cash book or a book of income and expenses (for LLCs and individual entrepreneurs, respectively) - these documents are not required, but may be needed for the work of a tax inspector.

In the process of removing the memory of a cash register, the central service station employee provides:

• act on taking device meter readings (form KM-2);
• a receipt with a fiscal report for the entire period of operation of the cash register;
• 1 check report for each of the last 3 years of operation of the cash desk;
• monthly fiscal reports for the same period;
• report on the latest ECLZ;
• receipt confirming the closure of the device’s memory archive;
• act of transferring a memory block for storage.

A representative of the organization that owns the cash register shows the tax inspector a passport (a power of attorney is needed if it is not the director himself or individual entrepreneur) and completed application. In 2014, an application for deregistration of a cash register is completed on a universal one, which since 2012 has been the same for all registration actions with a cash register (when registering and making changes to registration cards).

Procedure for deregistration of cash registers

So, we list the main steps for deregistering a cash register:

1. We clarify the nuances of the work of “our” tax office.
2. We are preparing a set of documents.
3. We contact the central service center to coordinate and carry out the procedure.
4. We pay a visit to the Federal Tax Service.

As you can see, the instructions for removal of cash register accounting is simple and clear, and the process itself does not take much time. If circumstances are successful, a trip to the tax office will not take more than 15 minutes. If the cash desk registration department is not fast or only accepts a few days a week, then you will have to wait up to 5 days.

After that, you can do whatever you want with the cash register: donate it, rent it out, sell it, or hand it over for commission to a central service center. True, this only applies to those machines that are still on the state register: they are equipped with new memory and put back into operation. Devices that have expired their depreciation period (7 years) are not subject to further use.

ECLZ block in case desk audit must be kept by the organization for 5 years after deregistration.