Deregister KKM in the tax office. Registration of an online cash desk in the tax office

In our country, entrepreneurs are not allowed to engage in retail without a cash register duly registered with the tax authorities. It is logical that KKM, which has a unique identification number in the tax registry 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 registers must be deregistered.

When may I need to deregister a cash register?

The need for re-registration or complete removal of KKM from tax records may appear both when the organization is closed, and in the course of its activities. This happens in such cases:

Replacing the cash register with another model (newer and more functional).
The KKM model used is outdated and deleted from the state register of KKT. The service life of cash registers is only 7 years from the start of operation.
Sale, transfer for use free of charge or for a fee (for rent) to another individual entrepreneur or organization.
The cash register is not operated, but is in the public domain for employees of the company, strangers. To avoid unauthorized use, it must be deactivated if you do not plan to use it for its intended purpose in the future.
IP closure, liquidation legal entity also serve as the basis for deregistration of the cash register.

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

The essence of the whole procedure is to check the correspondence of the information in the cash register and the data contained in the fiscal memory of the device, deactivate the machine, remove and transfer the ECLZ block (secure electronic cash tape) for storage. However, the process itself different regions and even in different inspections, the Federal Tax Service can take place in its own way.

There are some nuances that need to be clarified in advance in a specific territorial tax authority - in the one in which the KKM was registered. Many IFTS 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 TsTO engineer, you need to drive up to your inspection on a certain day, taking with you the cash register and all prepared papers.

Some inspections turn a blind eye to such strictness and do not ask to bring equipment and a cash desk to them. For them, correctly executed documents are sufficient, the main thing is that they be provided by a certified TSC and presented to the registrar in a timely manner.

With the “simplified” procedure, an employee of the cash register service center independently removes fiscal memory and forms a package of documents for deregistration of cash registers. The owner of the cash desk 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 IFTS.

When planning to remove a CCP from registration, it is necessary to clarify whether all tax reporting has been submitted to this moment, whether there are any debts to the budget, whether the bills of the TsTO are paid. It is advisable to carefully study the journal of the cashier-operator for the completeness and correctness of the information entered, as well as check the marks in the log of the technician's call. If everything is in order, it's time to start preparing the documentation.

List of documents for the IFTS

KKM, subject to deregistration in 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;
employee call log Maintenance;
a copy of the balance sheet for the last reporting period (marked tax), cash book or 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 cash register CTO employee provides:

an act on taking readings from the meters of the device (form KM-2);
a receipt with a fiscal report for the entire period of KKM operation;
1 check-report for each of 3 recent years cashier work;
monthly fiscal reports for the same period;
report on the latest ECLZ;
a receipt for closing the device's memory archive;
an act on the transfer of a block of memory for storage.

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

The procedure for deregistration of CCP

So, we list the main actions for deregistration of a cash register:

We clarify the nuances of the work of "our" tax office.
We are preparing a set of documents.
We contact the CTO for coordination and implementation of the procedure.
We pay a visit to the IFTS.

As you can see, the instruction withdrawal of cash register accounting is simple and understandable, and the process itself does not take much time. With a good combination of circumstances, going to the tax office will not take more than 15 minutes. If the cash register department is not fast-paced or accepts only a few days a week, then you will have to wait up to 5 days.

After that with cash register you can do anything: donate, rent, sell or rent for a commission to the TsTO. True, this applies only to those machines that are still listed in the state register: they are equipped with new memory and re-commissioned. Devices that have expired the depreciation period (7 years) are not subject to further use.

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

According to established rules, every entrepreneur engaged in the trade must use cash registers. The devices used must be registered with the tax office. During the registration procedure, the equipment is assigned a unique number, which is recorded in a special register. An entrepreneur who wants to replace, sell or stop using a cash register must apply to the tax office with an application to deregister KKM. In this article, we propose to analyze the question of how to remove the cash register from the tax register.

Removing the cash register from tax accounting is usually done within one working day, and in some inspectorates of the federal tax service (IFTS) it takes 15-20 minutes

Who is required to apply the CCM

The procedure for using cash registers is detailed in the fifty-fourth Federal Law. According to this document, all business entities using non-cash and cash forms of payment with customers or counterparties are required to use such machines.

talking in simple words, a cash register must have all firms engaged in the provision of services or the sale of commercial products.

With the help of cash registers, operations are carried out for receiving and issuing Money clients. It is important to note that the current legislation obliges entrepreneurs to use this type of equipment when processing the return of goods. The aforementioned law provides full list various situations in which entrepreneurs need to use cash registers.

Reasons for deregistration of a cash register

In Federal Law number fifty-four, in addition to information on the procedure for using cash registers, information is provided on the very procedure for registering and deregistering cash registers. As a rule, the main reason for the need to deregister CCPs is the sale of the device in question. Before concluding such a contract, the entrepreneur needs to contact the appropriate authority. This step is necessary so that the new owner of the cash register can register the device in his name.

Another popular reason for deregistration of cash registers is the expiration of the depreciation period. Each device has a specific time limit. useful application. According to the established rules, upon reaching one hundred percent depreciation of equipment, the entrepreneur needs to contact the tax service with an application to deregister cash registers. The same procedure is established for businessmen who close their company. It is important to note that these actions need to be performed only in case of complete liquidation of the company. Deregistration is carried out only if there are documents confirming the closure of the business. It should be mentioned here that in the event of a temporary cessation of the company's activities, it is not required to deregister the cash desk.

Often the reason for the need to initiate the procedure under consideration is the replacement of cash registers with more perfect models. In this case, it applies standard scheme deregistration of KKM. It is also necessary to contact the tax office with a request to deregister cash registers in the event of a breakdown of the device. In such a situation, employees of the registration authority will make changes to the register by registering in the name of the entrepreneur new model. Special attention should be paid to the issue of cash theft. Before contacting the tax office, an entrepreneur needs to send an application to the Ministry of Internal Affairs about the theft of a cash machine. Based on the certificate received from the Ministry of Internal Affairs, changes are made to the tax register.

In addition to the above, there are many various reasons, which can contribute to difficulties in using cash register equipment. Deregistration of a cash register is possible only when employees tax office agree with the arguments of the entrepreneur about the need to replace the devices. In order to prove the objectivity of the reasons that caused the need to replace the cash desk, the entrepreneur needs to attach supporting documents to his application.

When deregistering a cash register, the main thing is to provide a complete list of documents to the fiscal authority

Features of deregistration of KKM

In the second paragraph, the fourth article of the fifty-fourth Federal Law, Full description the process of deregistration of the cash register. All reasons for initiating this procedure can be divided into two categories: coercive and voluntary motives. Below we propose to consider the features of each of these processes.

Voluntary closure

The entrepreneur can remove the cash register from the register on a voluntary basis in the event of a breakdown of the device. However, before applying to the tax office with an application, you need to find out about the possibility of repairing equipment. If the broken device cannot be repaired and completely loses its functions, the entrepreneur can fill out an application, which will be considered by the employees of the Federal Tax Service.

Also, among the popular reasons for the voluntary closure of the cash register, it is necessary to highlight the sale or theft of equipment. In such situations, filing an application for tax deregistration is mandatory requirement. Otherwise, third parties will be able to use devices registered to other people for fraudulent purposes.

Forced

The forced closure of the cash desk by the tax inspectorate can be explained by a violation of the rules for using cash registers by a business entity. Another popular reason for forced closure is the end of the operational life of the fiscal key. In this situation, the taxpayer needs to transfer to the tax employees all the payment data contained on the drive. The data transfer period is one month from the closing of the cash desk.

The average period of validity of a fiscal key is about thirteen months. This period begins at the time of the registration procedure. Entrepreneurs using special taxation regimes can use fiscal accumulators for three years. More detailed information can be obtained on the official website of the registration authority.

Deadlines for closing the cash register

In order to remove the cash register from the register, one day is enough. It is important to note that the entrepreneur must immediately contact the tax office after the sale, loss or breakdown of the device. In the event that the reason for deregistration is a violation of the rules for using cash registers, the entrepreneur does not need to fill out any documents. In order to re-register the device, it is enough to eliminate the identified violations.

In situations where the closing of the cash desk is due to the end of the operational life of the fiscal key, the entrepreneur needs to transfer additional information to the tax officers. The term for the transfer of information taken from the drive is exactly one month from the date of the last entry made at the checkout. This operation is performed according to classical pattern, which is used when transferring information from fiscal media.

You may be refused to remove the cash register if the package of documents is incomplete or the forms are filled out incorrectly

How to deregister KKM (instruction)

In order to close the cash register, the entrepreneur needs to perform the same set of actions as when registering cash registers. However, before you start filling out the appropriate form, you need to start preparing a package of documents. Below we propose to consider detailed instructions on deregistration of the cash register, containing several important steps.

Required documents

It is necessary to start collecting documents from the preparation of a technical passport for the product. In the absence of this document, the registration authority may refuse to consider the application. The next important document is the registration card, which is issued to entrepreneurs during the registration of KKM. This document must have standard form, approved in the order of the Federal Tax Service under the number "MM-3-2 / 152". In addition to the original copy of this document, another photocopy will be required.

The journal of the cashier-operator must be attached to the above forms. Maintaining this register is a mandatory requirement of the control authorities. All entries in this journal are made on the basis of reports filled out by cash desk employees at the end of the work shift. Also, employees of the tax inspectorate may require the entrepreneur to provide an accounting coupon. This document can be obtained from the technical service center (TSC), to which a specific device is assigned.

Having prepared everything Required documents, the entrepreneur can proceed with the application. For this purpose, forms are used, formed in accordance with the unified form "KN 1110021". The same form is used during instrument registration. A sample application for deregistration of KKM must contain information about the taxpayer. Here you need to specify the passport data of the owner of the company, its name, individual tax code and foreign trade code.

The next line indicates the code corresponding to the number of the tax office to which the application is sent. In the column with a mark on the closing of the cash desk, you must enter the code "2". After that, information about the instrument itself is given, including the model name, registration number, and the number assigned by the manufacturer. The following section provides information about the service center. Here you need to indicate the name of the selected organization, its TIN, as well as the registration number of the concluded contract. A separate section provides information on visual inspection tools. The application for closing the KKM can be filled in manually or typed in a text editor.

When transferring a package of documents, the taxpayer needs to provide the employees of the Federal Tax Service with his passport. It should also be noted that these actions can be performed by a trustee, if there is a passport of the principal.

A cash register that a legal entity or entrepreneur will no longer use in business activities must be deregistered by the tax office and the central heating service

Withdrawal procedure

The procedure for removing cash registers from tax accounting is carried out in several stages. Before sending an application to the registration authority, the entrepreneur needs to contact the technical service center. The specialist of this organization must remove fiscal receipt from the device to be replaced. This check must be attached to the main package of documents.

Next, the entrepreneur needs to transfer all the prepared documents to the employees of the tax service. It is important to note that you can close the cash desk only in the branch where the device was registered. Today, there are three main methods of transferring acts:

Personal transmission. This method allows you to minimize the risk associated with the loss of documents. In addition, the tax officer who accepts documents from taxpayers can perform a small check in order to identify the most common errors.
Sending by mail. Each taxpayer is given the legal right to use the services of the Russian Post to transfer documents to control authorities. All documents must be sent by registered mail, to which a description of the attachment will be attached. After receiving the documents, tax employees must sign the letter, thereby confirming the fact of receipt of the acts.
Using the electronic form. In order to be able to send all documents via email, the entrepreneur will need to purchase a digital signature. In addition, you need to register a profile on the State Services portal. An electronic application is submitted through special form, which can be found in the Personal Account.

After receiving the documents, the employees of the inspection must consider the application submitted by the entrepreneur. The processing time for applications is five business days. After this time period, tax officials must contact the taxpayer in order to agree on a date for taking readings from the device. When taking indicators, in addition to the taxpayer himself and the representative of the Federal Tax Service, an employee of the technical service center must be present. During this procedure, a special act is drawn up, which will be used as the basis for closing the cash desk.

On the last step of the procedure under consideration, amendments are made to the tax register. At the end of this process, tax employees transfer the registration card to the entrepreneur and technical certificate products containing marks on the closing of the cash register.

Officials allowed owners of online cash desks not to keep part of cash documentation

How to check the registration of KKM in the tax

Each entrepreneur has the right to apply to the Federal Tax Service with a request to provide information on the registration of KKM. This step allows you to find out whether the cash register is closed or the device continues to be registered with a specific organization. To obtain this information, please contact local branch tax office.

These applications are considered in individually. In order to obtain all the necessary information, you need to provide tax employees with:

Technical data sheet of the device or a copy of this document.
Account card.
Passport of the taxpayer.

One of the tasks of the tax inspectorate during this procedure is to identify the correspondence of information from the fiscal drive with the information contained in the cash register. Also, employees of the Federal Tax Service identify the correctness of the procedure for deactivating the device. All information withdrawn from the fiscal drive is stored in the archive of the registering authority. It is important to note that there are no strict regulations in the current laws, according to which the procedure in question is carried out. This means that the requirements of the tax office may vary depending on the region where the entrepreneur works. In order to avoid possible errors, it is recommended that you first consult with the employees of this service.

It should also be said that this operation can be performed with the participation of a trustee representing the interests of the entrepreneur. In order for the authorized person to work with the documentation, it is necessary to issue an official power of attorney certified by a notary agency. When submitting documents, the authorized person must attach his passport and the original copy of the power of attorney to the package of documents. The rest of the procedure for closing the cash desk is no different from the above process.

Conclusions (+ video)

In this article, we examined the question of how the KKM is deregistered by the tax service. At the end of this procedure, the device can be sold or disposed of. It is important to note that models deleted from the state register cannot be used by an entrepreneur. Violation of this rule entails penalties from the control authorities.

There are several options for deregistration of CCPs: when contacting the tax office or through a personal account on the website of the Federal Tax Service. But the tax authorities can do it forcibly. Let's take a closer look, how to deregister online checkout.

The owner can do this on his own initiative if:

transfers the cash register to another user,
equipment was stolen or lost,
the device is broken.

It is necessary to submit to the tax office an application for deregistration of the CCP (form according to KND 1110062) no later than one business day after the transfer or theft is discovered. Take the document in person or send it online. Below on the page is an application template and instructions on how to deregister an online cash register through a personal account on the website of the Federal Tax Service.

Application for deregistration of the online cash register

Please indicate in your application:

name of the company or full name of the entrepreneur,
model and serial number of the KKT,
details of the theft or loss (if any).

The Federal Tax Service made changes to the form of the form (order dated September 7, 2018 No. ММВ-7-20/ [email protected]). You can download from us new pattern application form for deregistration of the CCP.

If the application for deregistration of the online cash desk is submitted by a representative, indicate the details of the power of attorney.

When transferring a cash register to another user, a report on closing the fiscal accumulator must be attached to the application. It can be done through the online checkout menu.

If the CCP is broken or stolen, no report is needed. In this case, it is better to deregister the online cash register as soon as possible. Do it online: this is the easiest and fastest way. Additional documents in case of breakage or theft will not be required. How to deregister a cash register through your personal account - below on the page.

If the equipment worked without data transfer to the OFD (for example, in remote regions), all fiscal data recorded in the drive must be attached.

We recommend deregistering online cash registers through your personal account - it's simple and convenient. To do this, you will need an email digital signature. A few steps - and you're done. Next, we will step by step analyze the deregistration of an online cash register through a personal account.

How to deregister a cash register through a personal account

To get started, log in to your personal account on the tax website and open the "Accounting CCP" section.

An application for deregistration of the CCP with the tax office will open. Fill in the date and time of closing the FN, the number of the fiscal document and the fiscal attribute. After that, click the "Sign and send" button - the application will be digitally signed.

After these steps, you will see that the request to deregister the online checkout has been added.

How to find out if KKM has been deregistered or not

After completing all the actions on the site, an alert will appear.

In addition, the tax office within 5 days after receiving the application for deregistration of the online cash register will send a confirmation card through your personal account. You can also come to the IFTS and pick up paper version document.

The tax office can deregister the CCP and forcibly. Let's figure out what to do in this case.

The cash desk was removed from the register by the Federal Tax Service: what to do

If the deregistration of the CCP occurred at the initiative of the tax authority, you do not need to submit an application. The FTS can do this if:

there are violations in use - it will be possible to re-register the cash desk after they are eliminated;
the period of operation of the fiscal drive has expired - it is necessary to transfer the payment data recorded on the FN within 30 days to the tax authorities.

Companies on OSNO need to change the FN once every 13 months, and on special regimes (UTII, USN, PSN) - once every 36.

Deregistration of cash registers in tax 2017 is a problem that enterprises using a cash register in settlements with customers may face. Let's take a look at the details of the process together.

Old KKM tax authorities will deregister automatically

In addition to the traditional reasons for deregistration of a cash register (we will discuss them below), from July 2017, all old-style cash registers are subject to deregistration in order to replace 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 checkout, which does not meet the established technical requirements.

Therefore, if on 07/01/2017 the company has such a cash register, and it has not taken any measures to acquire and install new technology, the tax authorities will not only remove it from the register in unilaterally, but they can also impose a fine in accordance with paragraph 4 of Art. 14.5 of the Code of Administrative Offenses. The Federal Tax Service provided clarifications on this issue in a letter dated June 19, 2017 No. ED-4-20 / [email protected]

Learn about KKM approved for use in 2017 from the material.

At the same time, the Federal Tax Service did not ignore the fact that many enterprises are experiencing objective difficulties in obtaining fiscal accumulators from suppliers. In such a situation, the inspection (letter of the Federal Tax Service dated 06/20/2017 No. ММВ-20-20/ [email protected]) temporarily allowed to use old KKM. At the same time, you should have a timely concluded contract for the purchase of an online cash register in your hands to confirm that its absence is not the result of your inaction.

We deregister online KKM: what documents are needed

If the deregistration of the cash register is due to other reasons (theft, damage, transfer to other persons), the initiative of the owner will be required. You can contact the tax office on the issue of deregistration of the online cash register in several ways:

personally;
through the personal account of the taxpayer or the website of public services;
through a representative (for example, a central heating engineer);
by sending a registered letter by mail.

The package of required 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 of May 29, 2017 No. ММВ-7-20/ [email protected];

technical passport for the cash register;
KKT registration card.

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

Description and timing of the procedure for deregistration of cash registers

It is necessary to submit an application for deregistration of the cash desk within 1 day from the moment of detection of its physical absence (as a result of theft), irreparable damage or transfer to another company.

The sequence of actions of the taxpayer and the Federal Tax Service:

An application with scanned copies of documents is accepted by the tax office in electronic format through the tax office.
After 5 days, the Federal Tax Service is obliged to issue a card on deregistration of the cash register.

Read about how to register a new cash register.

The main problem that an enterprise may face, given new order registration / deregistration of cash register equipment - this is access to the taxpayer's personal account. To ensure it, legal entities need to purchase an enhanced EDS key at a certified center, as well as have a special paid software on the access computer. Due to the rather 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 desks, the procedure for deregistration of cash registers has been greatly simplified and no longer requires the participation of the central heating center. At the same time, in order to independently resolve this issue, CCP owners will have to provide themselves with access to personal account taxpayer on the portal of the Federal Tax Service.

Attention! This material is about how to withdraw cash registered in the tax. If you are interested in how to remove a report from the cash register Z (regular withdrawal of the cash register), click !

Entrepreneurship is not always easy and cloudless. Sometimes it also happens that you have to turn off the business, and store all the working equipment in the far corner. But if the counters, furniture, computers, and so on can simply be hidden away or try to resell, then with cash register equipment you need to do otherwise.

Before you finally put it on the shelf or put it up for sale, it is necessary to deregister it with the tax office.

And you need to do this not only in case of business closure, but also in some other situations. Let's explore this topic in more detail.

We remove cash registers from the register: reasons

The need for complete deregistration of cash registers with the tax authorities or their re-registration may arise under a variety of circumstances. It could be:

liquidation of a legal entity (enterprise or organization) as well as the closure of an individual entrepreneur;
voluntary replacement of a cash register with a more functional and new model;
forced replacement of outdated cash registers due to the fact that it was deleted from the list of the state register. You can operate the cash register for no more than 7 years from the date of its release;
theft of cash registers. In this case, it will be necessary to present a certificate from the police to the tax specialist;
leasing, donating, or selling to another company or individual entrepreneur;
force majeure circumstances (fires, floods, destruction of buildings, etc.);
changes in the relevant part of the legislation;
in cases where the cash register for any reason is not used in work. This is especially important if its further use is also not planned, but, at the same time, both company employees and unauthorized persons have access to it. To avoid unauthorized and uncontrolled use of the cash register, it must be deactivated.

Why remove cash registers from the register in the tax

It is necessary to remove cash registers from tax authorities, regardless of what caused the termination of their use. It must be remembered that the data on each used fiscal registrar or a cash register is in the database of the tax service. And if so, it means that they must necessarily be subject to regular maintenance and timely maintenance.

If the cash desk is not deregistered, representatives of the tax inspectorate can at any time look in with a check for the correct issuance of cash receipts to buyers or consumers of services.

This is especially true for individual entrepreneurs, since it is they who, in which case, are the easiest to find (at the place of residence indicated when registering an individual entrepreneur with the Federal Tax Service). The most unpleasant thing will be if a representative of an organization or an individual entrepreneur cannot answer the question of where the cash register equipment registered to his company is located.

And of course, it is worth remembering that without removing the cash register from the tax office, it will not be possible to sell or donate it.

The procedure for removing cash register equipment from registration

In short, the process of removing KKM from tax records takes place in several stages:

preparation of a set of documents;
advising and involving an employee of the service center in the procedure;
visit to the tax office.

If everything is done in order and correctly, then the process of deregistration of the cash register will take no more than half an hour.

What is important when deregistering a cash register

The main meaning of the operation to remove the cash register from registration with the tax authorities is so that they can check how much the information in the cash register corresponds to the information in the fiscal memory, as well as the subsequent deactivation of the device, and the transfer of ECLZ data for storage. It should be noted here that there is no strict regulation of this procedure, therefore each region of the Russian Federation regulates this process in its own way.

Before you go to the territorial department of the tax service, you need to clarify what exactly the requirements are for the procedure for deregistration of the cash desk by the very department of the IFTS in which it was registered.

Attention! Sometimes tax authorities require that the removal of fiscal reports from cash registers is carried out only in the presence of their representative. In this case, you need to arrange in advance with the engineer from the technical service center so that he can certain time drive to the tax office. An individual entrepreneur or an employee of a company applying for the removal of KKM from registration must have all the necessary documents and the cash desk itself with them.

It should be noted that not all territorial inspectorates are so strict about this process. Some do not require bringing cash registers to them and inviting a technical specialist, they are limited to checking documents, the main thing in which is the correct design and resolution of a certified technical center.

In even more simplified schemes, employees of service centers independently remove the EKZL block and collect all documents to deregister the cash register with the tax office. At the same time, the owner of the cash machine only needs to personally drive up to the tax office with a statement or send a representative there with a power of attorney. This must be done either on the same day, or, if it is established in the rules of the local territorial tax inspectorate, within three days.

Before removing a cash register from tax records, you must make sure that all tax reporting for the current time it has been handed over in a timely manner, there are no debts to the tax authorities, all bills from the organization servicing the equipment have been paid.

In addition, it will not be superfluous to once again check the correctness of entering information in the cashier-operator log, and check the maintenance log.

Documents for the withdrawal of cash register for tax

After all the necessary preliminary checks and operations have been completed, it's time to start compiling a package of documents for the tax office. It includes several important documents, without which it is impossible to remove the cash register from registration. Here is a list of those documents:

a card issued upon registration of a cash machine in the tax office;
personal passport of the applicant or representative by proxy;
technical passport of cash registers and separately passport of the EKLZ block;
journal of the cashier-operator;
call log of technical specialists;
a copy of the balance sheet certified by the tax inspectorate for the last reporting period;
from LLC;
book of income and expenses from IP.

The last two documents are not required, but in some cases the tax inspector may ask for them to fully analyze the information on the cash register.

From the employee of the service center, the tax authorities will require:

a receipt with a fiscal report for the entire time of using the cash register;
the act of taking readings of cash meters;
one check-report for each last three years of operation of the cash desk;
monthly fiscal reports also for a three-year period;
a receipt for closing the device's memory archive;
report on the ECLZ memory block;
act on the transfer of ECLZ for storage. By the way, it must be stored for at least five years from the moment the cash register is deregistered in case of a possible tax audit.

After all the above documents are given to the tax inspectorate specialist, and the procedure for deregistration of the cash register is completed, you can do whatever you like with the cash register: sell, rent, give to the commission department of the technical center, donate, just put in corner. However, it is worth remembering that if the cash desk model is deleted from the state register, its further use will be impossible. In this case, the cash register can only be thrown away.