Deregistration of cash registers with the tax authorities. About deregistration of KKM

The presence and operation of a cash register is one of the prerequisites retail in our country. In addition, a cash register, or cash register (cash register), can significantly simplify the procedure for controlling the circulation of goods. Each such cash register must be registered with the tax service. If for some reason an entrepreneur ceases to engage in his activities, then he mandatory it is necessary to deregister the cash register, since there is a risk that someone else could use this device and, thereby, affect the credentials.

When may it be necessary to deregister a cash register?

1. Termination entrepreneurial activity– liquidation legal entity, closure of IP.
2. Replacing a cash register, for example, with a new model.
3. Sale of a cash register or its gratuitous transfer, as well as rent to another organization or individual entrepreneur.
4. The cash register used by the entrepreneur is outdated and deleted from state register KKT. It is worth noting that the service life of the cash register from the start of operation is a maximum of 7 years.
5. The KKM is no longer in operation, but it is in public access for other persons, for example, employees of the enterprise.

Special nuances

Despite the fact that there is a certain regulation on how to deregister a cash register, it is still recommended to first clarify all the details in tax office, which includes the activities of this organization, where you can simply call. For example, some inspections require not only the preparation of a fiscal report, but also the mandatory presence of a fiscal inspector. In this case, the reports will have to be taken directly to the inspectorate, for which you need to bring a cash register with you.

Documents for deregistration of cash register machines

It is better to prepare them in advance so that when you arrive at the tax office you do not have to waste time on this. So, the documents:

• Application for deregistration of KKM. The application form must be at the tax office.
• Journal of the cashier-operator (form No. 4-KM).
• KKM passport.
• Cash book – for legal entities.
• Book of accounting of income and expenses - for individual entrepreneurs.
• Reports of the contents of the fiscal memory block, or in other words – the last check punched on the cash register.
• Act from the central technical center (form No. KM-2).

Actions at the tax office

Deregistration with the tax office can be difficult because a mechanic is not always on site. In this case, it is advisable to call in advance and clarify the hours of his stay. You must bring your cash register with you.

When deregistering a cash register, the tax inspector checks the data obtained in the fiscal memory report with the entries in the Cashier-Operator Journal. As mentioned above, the fiscal memory report is carried out right there, usually by a mechanic. By the way, this report can, if necessary, be carried out without the owner of the cash register or his authorized representative. Upon completion of the inspection, the tax officer gives permission to the mechanic to close the cash register memory block, which makes it impossible in the future to run cash register receipts through this device.

The tax officer must transfer this memory block to the owner of the cash register, and he, in turn, is obliged to store it for at least five years. Why wait so long? The fact is that the cash register still remains the property of its owner, but he, if unnecessary, can sell it, rent it out, and even hand it over to the central service center commission. If the tax inspectorate is interested in conducting long-standing transactions and documents, the terms of which have not yet expired at the time of execution, the owner of the cash register provides a cash register memory block for verification. In a word, a memory block is necessary in case of a sudden desk check.

Video

Detailed instructions for filling out the documentation are below:

Not all organizations and individual entrepreneurs manages to survive in the current time of crisis. Often you have to give up your own business and close the enterprise so as not to suffer further losses. However, deregistration of an LLC or individual entrepreneur is quite a troublesome matter, especially if your line of work required you to use a cash register.

Only the Federal Tax Service can remove cash register equipment. Therefore, you will definitely need to contact this authority at the place of registration with the necessary package of documents. Today we’ll talk about how to deregister a cash register with the Federal Tax Service and what is needed for this.

What documents will be required

The initial step is preparation necessary documents. Without them, you will be denied the procedure for deregistering cash register equipment. Fortunately, the package of papers is small. In particular, you will need:

1. An application in the prescribed form, which you can fill out at home or directly at the office of the Federal Tax Service.
2. Passport of cash register equipment.
3. Registration card for the device you want to deregister.

This list of papers is complete. Anything else in in this case no need.

If the documents for the cash register are lost, you will be refused, so in such cases you need to consult with a tax inspector.

Features of the procedure

It is important to know that the procedure for deregistering a cash register is absolutely free. The Federal Tax Service does not have the right to demand any money from you for this work. If you are required to pay a reward, this is a good reason to contact the relevant authorities and report illegal actions.

Once the package of documents has been collected, you will need to submit them. There are several ways to do this:

• appear at the Federal Tax Service in person;
• through an authorized representative (a document confirming the authority of the person will be additionally required);
• send by registered mail;
• send by e-mail on the Federal Tax Service website or through the State Services website.

The Federal Tax Service receives and registers your application. The inspector is then required to forward the papers to the appropriate department. The maximum period allowed by law for this is one working day.

If any error is found in the documents or you have submitted an incomplete package, the inspector is obliged to notify you about this. The defects must be corrected no later than the next business day. Otherwise, the Federal Tax Service will send a refusal to deregister the cash register in your name. The applicant must receive notice of refusal no later than 5 working days from the date of application. In addition, Federal Tax Service employees may refuse the procedure if you made a mistake in the application or there are inaccuracies in filling out the accompanying documentation.

Removing cash registers from tax registration in 2017 is a problem that businesses that use a cash register in settlements with customers may face. Let's look at the nuances of the procedure together.

Tax authorities will deregister old cash registers automatically

In addition to the traditional reasons for deregistering a cash register (we will consider them below), from July 2017 all cash registers old model with the aim of replacing them with online ones. This is evidenced by the provisions of the law “On the use of cash registers...” dated May 22, 2003 No. 54-FZ, which do not allow work at the cash register that does not meet the established technical requirements.

Therefore, if as of 07/01/2017 the enterprise has such a cash register, but it has not taken any measures to purchase and install new technology, tax authorities will not only deregister it unilaterally, but may also impose a fine in accordance with clause 4 of Art. 14.5 Code of Administrative Offences. The Federal Tax Service provided clarification on this issue in letter No. ED-4-20/11625@ dated June 19, 2017.

Find out about the cash register machines approved for use in 2017 from the material.

At the same time, the Federal Tax Service did not ignore the fact that many enterprises have objective difficulties in obtaining fiscal accumulators from suppliers. In such a situation, the inspection (letter of the Federal Tax Service dated June 20, 2017 No. ММВ-20-20/96@) temporarily allowed the use of old cash registers. At the same time, you must have a timely concluded agreement for the purchase of an online cash register in your hands to confirm that its absence is not the result of your inaction.

Deregistration of online cash register: what documents are needed

If the deregistration of a cash register is due to other reasons (theft, damage, transfer to other persons), the owner’s initiative will be required. There are several ways to contact the tax office regarding deregistration of an online cash register:

• personally;
• through Personal Area taxpayer or government services website;
• through a representative (for example, a central control engineer);
• by sending registered letter by mail.

The package of necessary documents, regardless of the method of transfer, will be the same:

• application in the form approved by order of the Federal Tax Service of the Russian Federation dated May 29, 2017 No. ММВ-7-20/484@;

• technical passport for a cash register;
• CCP registration card.

The specified list of documents, in accordance with the regulations approved by order of the Ministry of Finance of the Russian Federation dated June 29, 2012 No. 94n, is exhaustive. Unlike the old procedure, neither the cashier-operator’s journal, nor inspection reports from the central service center, nor any other documents need to be provided.

Description and timing of the procedure for deregistration of cash registers

An application for deregistration of the cash register must be submitted within 1 day from the moment of discovery of its physical absence (as a result of theft), irreparable breakdown or transfer to another enterprise.

Sequence of actions of the taxpayer and the Federal Tax Service:

1. An application accompanied by scanned copies of documents is accepted by the tax office in electronic format through the taxpayer's office.
2. After 5 days, the Federal Tax Service is obliged to issue a card to deregister the cash register.

Read about how to register a new cash register.

The main problem problem that an enterprise may encounter, given the new procedure for registering/removing cash registers, is access to the taxpayer’s personal account. To ensure this, legal entities must purchase a key for enhanced digital signature from a certified center, and also have a special paid software on the access computer. Due to the fairly high cost of the program, many companies still prefer to carry out the registration procedure through the equipment supplier.

Results

With the introduction of online cash registers, the procedure for deregistering a cash register has been significantly simplified and no longer requires the participation of the central service center. However, for independent decision In this regard, cash register owners will have to provide themselves with access to the taxpayer’s personal account on the Federal Tax Service portal.

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) ().

Preparing the cash register for withdrawal, documents for deregistration and is it possible not to deregister at all?

The massive transition of taxpayers to online cash register systems raises the question for accountants - what to do with an outdated cash register? A cash register that a legal entity or entrepreneur will no longer use in business activities must be deregistered with the tax office and the central service center. In the article we will tell you in what order to do this.

Preparing the cash register for deregistration

The procedure for deregistering a cash register with the tax office is regulated by the following legal acts:

Decree of the Government of the Russian Federation dated July 23, 2007 No. 470;

Administrative regulations, approved by order of the Ministry of Finance of the Russian Federation dated June 29, 2012 No. 94n;

Law “On the Application of CCP” dated May 22, 2003 No. 54-FZ.

Before deregistering a cash register with the tax office, check whether you have all the necessary cash documentation in order. First of all, it includes the magazine of the cashier-operator KM-4.

Tax officials sometimes selectively compare the Z-report for a certain day with the entry in the KM-4 journal. Make sure that the journal contains reliable data and a minimum of corrections and erasures.

Check the registration certificate of the cash register - there should be notes about the replacement of the EKLZ, the cash register repairs carried out, and the visits of a central service station employee. Make sure that all the required fields of the technical passport are filled out, there are signatures from the responsible persons, as well as seals of the central service center and your organization.

Documents for deregistration of the cash register

The tax inspector of the Federal Tax Service at the place of registration of the individual entrepreneur or the legal address of the company will deregister the cash register free of charge if the following documents are available:

An application for deregistration of a cash register with the INFS is drawn up in 2 copies (1 for the taxpayer and 1 for the tax inspector himself) according to the form approved by Order of the Federal Tax Service dated 04/09/2008 No. MM-3-2/152@. Often, CTO employees themselves enter the information in an application for the taxpayer;

Passport and KKT registration card - they are stored with you, you provide the tax authorities with the original documents;

Cash register registration card - stored in the central service center.

If you deregister the cash register not because it’s time to switch to an online cash register, but because the equipment was stolen or damaged, then provide the tax authorities with supporting documents: a police certificate or a certificate from the central service station about the breakdown of the device.

Documents can be brought to the tax office in person, transferred with another person by proxy, sent by Russian Post, through the government services website or personal account of the cash register (see letter of the Ministry of Finance of the Russian Federation dated March 24, 2017 No. 03-01-15/17318).

Tax authorities are given 5 working days to deregister a cash register (Clause 6 of Resolution No. 470).

The procedure for deregistering a cash register is as follows: the inspector receives the above documentation and agrees with the taxpayer on the date and time of drawing up the act on the removal of control and summing indicators of the cash register (KM-2). Indicators must be recorded in the presence of a representative of the organization, an inspector and an employee of the central control center. In practice, most often, CTO specialists take the necessary CCP readings, fiscal reports and control tapes and give them to the taxpayer, who in turn transfers them to the Federal Tax Service. However, the inspector has the right to request a CCT to check the readings.

The inspector will record the deregistration of the cash register in the registration certificate of the cash register, the accounting book and the cash register registration card - the latter document remains with the tax office and is stored there for 5 years (clauses 81-88 of the Regulations). You must keep the remaining documents together with the cash register the device and its ECLZ for 5 years (clause 3.7 of the Minutes of the GMEC meeting dated June 25, 2002 No. 4/69-2002).

After deregistering the old cash register, do not forget to make the necessary changes in your product accounting program.

Is it possible not to deregister the old cash register if you start using an online cash register?

After 07/01/2017, most organizations do not have the right to operate cash registers other than online cash register machines. If you do not deregister your old device, the tax authorities will decide that you continue to use it and are breaking the law. Possible fine - from 5 thousand rubles. for legal entities; and from 1.5 thousand rubles. for an entrepreneur or official (Article 14.5 of the Administrative Code).