How to close kkm. How to deregister a cash register (ccm) with the tax office. Documents, procedure for deregistration of cash registers

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The massive transition of taxpayers to online cash registers raises the question for an accountant - what to do with an outdated cash register?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 in tax office and CTO. In this article, we'll show you how to do it.

Preparing the cash register for deregistration

The procedure for deregistration of CCPs with the tax office is regulated by the following legal acts:

Decree of the Government of the Russian Federation of 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 use of CCP" dated May 22, 2003 No. 54-FZ.

Before taking off cash machine from registration with the tax office, check whether you have all the necessary cash documentation in order. First of all, it includes the journal of the cashier-operator KM-4.

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

Check the registration certificate of the CCP - there should be marks on the replacement of the ECLZ, the repair of the cash register, and the visits of the CTO employee. Make sure that all the required fields of the technical passport are filled in, there are signatures of responsible persons, as well as seals of the Central Technical Service and your organization.

Documents for deregistration of the cash register

The tax inspector of the IFTS 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 the deregistration of a CCP with the INFS - is drawn up in 2 copies (1 for the taxpayer and 1 for the tax inspector himself) in the form approved by order of the Federal Tax Service dated 04/09/2008 No. MM-3-2 / [email protected] Often, CTO employees themselves enter information into the application for the taxpayer;

Passport and CCP registration card - they are kept by you, you provide the tax authorities with the original documents;

KKT registration card - is stored in the CTO.

If you remove the cash register from the register not because it is time to switch to online cash registers, but because of the theft of equipment or its damage, then provide the tax authorities with supporting documents: a certificate from the police or a certificate from the CTO 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 website of public services or Personal Area CCP (see letter of the Ministry of Finance of the Russian Federation of March 24, 2017 No. 03-01-15 / 17318).

Tax authorities are given 5 working days to remove the CCP from registration (clause 6 of Resolution No. 470).

The very procedure for removing the cash register from registration 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 the control and summing indicators of the cash desk (KM-2). The indicators should be recorded in the presence of a representative of the organization, an inspector and a CTO employee. In practice, most often, CTO specialists take the necessary readings of cash registers, fiscal reports and control tapes and give them to the taxpayer, who, in turn, transfers them to the IFTS. However, the inspector has the right to request a CCP to verify the testimony.

The inspector will record the deregistration of the cash register in the registration certificate and registration card of the cash register, the accounting book and the registration card of the cash register - the last document remains in the tax office and is stored there for 5 years (paragraphs 81-88 of the Regulations). You must keep the rest of the documents along with the cash register device and its ECLZ for 5 years (clause 3.7 of the Minutes of the meeting of the GMEC dated 25.06.2002 No. 4 / 69-2002).

After removing the old cash register from the register, do not forget to enter necessary changes in your accounting software.

Is it possible not to remove the old cash register from the register if they began to use the online cash register

After 07/01/2017, most organizations do not have the right to operate other cash registers, except for online cash registers. If not deregistered old apparatus, the tax authorities will decide that you continue to use it and violate 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 Code of Administrative Offenses).

Registration online cash registers in tax from July 1, 2019 is prerequisite for the work of almost all entities engaged in retail, catering and other areas where large amounts of revenue pass through CCP. Today we will take a step-by-step look at how to register equipment with the Federal Tax Service.

To date, there are two main ways to register - directly with the Federal Tax Service during a personal visit (including through a trusted representative or mail) and online on the website of the Tax Service. The choice of a specific scenario depends on the presence or absence of an electronic digital signature. If an individual entrepreneur or the head of an organization has it, it is optimal to register a cash register online, but if there is no EDS, you will have to contact the nearest branch of the Federal Tax Service.

For reference, today cash registers can be registered with the Federal Tax Service not only at the place of registration of an organization or registration of an individual entrepreneur, but also in any other departments of the tax inspectorate.

Registering a cash register remotely

Suppose you already have an EDS, and the PC from which transactions will be carried out is fully configured to work with the services of the Federal Tax Service (otherwise, you must use the instructions on the tax website). The general procedure for registering cash registers online contains the following steps:

Conclusion of an agreement with OFD.
Authorization on the website of the Federal Tax Service and filing an application.
Obtaining a CCP number from the Federal Tax Service.
Fiscalization of the drive and report generation.
Completion of registration of CCP in the tax office.
Connecting cash registers in your account on the OFD website.

The algorithm looks scary, but in fact there is nothing complicated in it, and the entire online registration with the tax service takes just a few hours. Let's consider each stage in more detail.

Stage one - conclusion of an agreement with OFD

First of all, it is necessary to select a fiscal data operator through which information about cash transactions will be transferred to the FTS. This is a mandatory procedure, so there is no way to avoid it. But you can look for the most suitable companies with low rates or additional services. After the conclusion of the contract, a personal account is opened on the website of the corresponding OFD for an individual entrepreneur or organization, which will then come in handy for connecting an online cash desk.

An important detail - some OFD for marketing purposes position themselves as the only available option, i.e. give the impression that only they are entitled to transfer fiscal information, but in fact there were about 20 such operators in 2019, while the Federal Tax Service regularly supplements this list. In general, there are plenty to choose from.

Stage two - submitting an application on the website of the Federal Tax Service

Now that there is a valid agreement with the OFD, we go to the official website of the tax service and log in to the personal account of the individual entrepreneur or legal entity. faces. Recall that this requires an EDS.

We go to the menu: "submission of applications" - " cash register equipment"-" application for registration of CCP.

The window that opens after this action consists of several functional blocks. First you need to specify the checkpoint of the organization, the exact address of the location of the cash register and the name of the unit where it is used.

After filling in the listed forms, click on the button "Select a CCP model". It will automatically direct the user to a special submenu where, through the search bar, you can quickly find the version of your cash register. We draw your attention to the fact that a certified CCP in this list simply cannot be missing. If you cannot find the device, then the search was performed with an error or the equipment seller turned out to be unscrupulous.

Here we must also indicate the serial number of the CCP, which is printed on its body and indicated in the documentation. When all fields are filled in, confirm the input of information with the "select" button. After that, on the main page, the button "Select CCP model" will disappear, and instead it will appear detailed information about the checkout that has just been introduced. To edit it again, just click on the pencil icon.

Next, click on the “Select FN model” button and indicate, in a similar way, the data on the fiscal drive - the model and number (they are indicated on the case and the FN passport). Here we confirm the entered information with the “Select” command.

As in the case of the CCP model, after confirming the data on FN, they will be displayed on the main page, i.e. the “Select FN model” button will disappear (editing of previously entered data will remain available through the pencil icon). Next, scroll down the current section a little down and see a few items.

They are intended to notify the Federal Tax Service of material facts. entrepreneurial activity. So, for example, here you can check with checkboxes whether the cash desk is automatic, whether alcoholic products break through it, etc. In general, nothing complicated, so we put the necessary tags, enter clarifying information and scroll the page further.

At the final step, we select from the list the fiscal data operator with whom the contract was previously concluded, sign the application with an EDS and send it for processing to the Federal Tax Service. If everything is correct, the following message will appear.

Stage three - obtaining a CCP number from the Federal Tax Service

Please note - in the above notification there is a link to the section of the FTS website "information on documents sent to the tax authority", i.e. you can immediately go to it and look at the status of the application (of course, a similar transition is also available through the standard menu on the site).

After the application has been processed, the status will change and the "view response" button will appear.

If you click it, a pop-up window will open where the Federal Tax Service reports on the assignment of a CCP number. Specific figures are indicated in the pdf-document attached to the answer, so it is advisable to download it to your PC desktop so that you can quickly find it later.

Stage four - fiscalization of the drive and report generation

So, the registration number of the cash register has been received, so now it is necessary to fiscalize it, i.e. activate the drive (FN) by entering the following information into it:

the received registration number of the CCP;
information about the organization or individual entrepreneur - name, TIN, etc.;
tax regime;
serial numbers and models of KKT and FN;
server Internet address and OFD port.

AT different models Cash registers do this in different ways, in particular, many modern cash registers allow you to enter information in the service mode directly through your own display. Other devices must be connected via USB to a PC and, using a special program, perform the same actions.

For the same reason, the set of information entered into the FN may differ. For example, if data is entered through a program provided by the OFD, port and server, in the vast majority of cases it will not be necessary to enter them manually, i.e. they will be written automatically. In general, in terms of fiscalization of cash registers, almost every operator of fiscal data has detailed instructions, so we will not consider this process in detail.

After entering data into the FN, you need to print a "registration report" using the cash register itself. Outwardly, it resembles a regular check, in which we will be interested in the fiscal attribute (denoted as FP and consists of 10 digits), document number (FD No.) and date.

Stage five - completion of registration of cash register equipment with the tax office

After generating the registration report, we return to the personal account on the website of the Federal Tax Service and go to the section "accounting for cash registers".

This page contains information about registered cash desks, their registration numbers and statuses. Here we click with the mouse cursor on the CCP RN.

This action will open a new window, which contains detailed information about the technique. Scroll through it to the end and click on the "complete" button to complete the online tax registration.

Another pop-up window “registration report” will open, where the data from the same check that was recently printed on the cash register is transferred.

Important - you need to print the check and enter information in these fields on the same day, since the dates must match.

After signing and submitting the form, a notification will appear that the request has been accepted for processing, and its status can be found in the previously mentioned “document information” section. In any case, if everything is correct, in the “CRE accounting” section opposite the corresponding cash register, its status will change from “CRE registration number assigned” to “CRE registered”.

Stage six - connecting CCP in your account on the OFD website

Above, we described in detail how to register a cash register with the Federal Tax Service online, but that's not all, i.e. after these actions, it is still impossible to punch ordinary checks. The fact is that the mechanism of the online cash register itself involves the transfer of data to the Federal Tax Service through the OFD. Therefore, before trading and providing services, you must inform your operator of fiscal data about the cash desk. If this is not done, the data on punched checks simply will not be sent to the tax office.

Of course, all OFDs have different websites and user accounts, so detailed details on the CCP registration procedure must be clarified in each company, but the general template is the same everywhere. Usually, when registering a CCP in the OFD office, the following data is indicated:

registration number of the CCP;
cash register model;
serial numbers of KKT and FN;
the name of the cash register (a custom name so that the owner can simply understand where it is located, for example, “Shop, Arbat”).

After the information about the cash desk has been added to the OFD system, it is recommended to break through the control check for a small amount and see how the data is processed. Better to know right away if something went wrong.

Registration in the standard way

By and large, the algorithm for registering cash registers offline is no different from registering online, since all operations are typical. Just instead electronic document management paper documents are used here and the processing time is still increasing.

Let's briefly consider the steps explaining how to register a cash register at a personal appearance at the Federal Tax Service:

an agreement is concluded with OFD;
an application is filled out in the form of KND 1110061 for registration of CCP in two copies;
then you need to contact any branch of the Federal Tax Service with an application, a personal passport, a CCP passport, a FN passport, an agreement with the OFD;
the inspector will check the information and, if everything is correct, accept one copy of the application, and make a note on the second and give it to the applicant;
after 5 days, the Federal Tax Service will issue the registration number of the cash register;
further steps of registering an online cash register are no different from the instructions discussed earlier, i.e. you need to fiscalize the FN and notify your FD operator about connecting the cash desk.

What problems can you face

Most often, entrepreneurs and organizations themselves are to blame for the problems that arise, since the bulk of misunderstandings are associated with typos and errors. If such a situation occurs, the cash desk will have to be re-registered, while throwing away the old fiscal drive.

As for the problems on the part of the Federal Tax Service, today they are extremely rare. The only common mistake is related to the absence of the required address in the FIAS database (where the ticket office will be located), as a result of which it may not be possible to carry out online registration. Usually this error makes itself felt when opening an enterprise in a newly commissioned new building. Therefore, there are two ways out of it: ask to enter information into the FIAS or register the cash desk in general order during a personal visit to the Federal Tax Service.

In contact with

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. MMV-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 closing report must be attached to the application fiscal accumulator. 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.

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 cash registers from tax accounting can appear both at the closing of the organization, 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 compliance 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 CTO engineer, you need to drive up to your inspection office 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, the service center employee cash registers 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 cash register from registration, it is necessary to clarify whether all tax reporting rented for 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 entering information, as well as check the marks in the journal 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;
maintenance call log;
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 apparatus (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 cash desk 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 straightforward, 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, you can do anything with the cash register: give it as a gift, rent it out, sell it, or rent it out for a commission to the CTO. 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.

In our country, entrepreneurs cannot engage in retail trade 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.
The closure of an individual entrepreneur, the liquidation of a legal entity also serve as the basis for deregistration of the cash desk.

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

The essence of the whole procedure is to check the compliance 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 in different regions and even in different inspections of the Federal Tax Service can take place in its own way.

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 cash register from registration, it is necessary to clarify whether all tax reporting has been submitted at the current moment, whether there are any debts to the budget, whether the TsTO bills have been paid. It is advisable to carefully study the journal of the cashier-operator for the completeness and correctness of entering information, as well as check the marks in the journal 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;
maintenance call log;
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 of the cash register, the CTO employee provides:

an act on taking readings from the meters of the apparatus (form KM-2);
a receipt with a fiscal report for the entire period of KKM operation;
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;
a receipt for closing the device's memory archive;
an act on the transfer of a block of memory for storage.

A 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 an 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 instructions for deregistration of cash registers are simple and clear, 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, you can do anything with the cash register: give it as a gift, rent it out, sell it, or rent it out for a commission to the CTO. True, this applies only to those machines that are still listed in the state register: they are equipped with new memory and are again put into operation. 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.