Application for deregistration. Deregistration of KKM (cash desks): application form

The procedure for re-registration of CCP

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

An application for re-registration is submitted no later than one business day following the day of the change in the information entered in the register and registration card of the cash register. In this case, the application must contain the information that the user provided during the registration of the cash register, which are being amended ().

ATTENTION

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

After verifying the information provided, at the end of the registration activities with the cash register, the tax authority will send the user an electronic card for registering the cash register. This document is formed 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 the re-registration through the CCP cabinet or through the OFD ().

ATTENTION

When re-registering in connection with the replacement of the FN and deregistration of the CRE, which was used in the mode without transferring 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 inspectorate together with an application for re-registration or de-registration of a cash register on paper or through the cash register office. The date of submission of the report in electronic form is the date of its placement in the CCP office ().

The user to whom the CCP registration card was sent in the form electronic document, has the right to receive an appropriate card on paper from the tax authority ().

The procedure for deregistration of cash registers

An application for deregistration of a cash register is submitted in the same manner as registering a cash register or re-registering it ().

At the same time, CCP is subject to deregistration in the following cases:

its transfer to another user;
theft;
losses;
expiration of the fiscal attribute key.

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

However, in the event of the expiration of the fiscal attribute key in the FN, the cash register is deregistered in unilaterally without the user's request. At the same time, within one month from this date, the user must submit to the tax authorities all the fiscal data that are 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 technology 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 following information shall be indicated in the application for deregistration of the CCP:

full name of the user organization or last name, first name, patronymic of the IP user;
User TIN;
model name and serial number of the CRE copy registered with the tax authority;
information about cases of theft or loss of cash registers (if there are such facts) ().

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, you need to deregister it in 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 to completely deregister cash registers with the tax authorities or re-register them 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 cash register to 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. Operate the control cash register no more than 7 years from the date of issue;
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 accounting 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 agree in advance with an engineer from the center Maintenance about how he could 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 everything with them Required documents and the checkout.

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 want with the cash register: sell, rent, give it to the commission department of the technical center, donate, just put it in injection. 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.

Cash register is a must entrepreneurial activity. The names KKA (cash register), KKM (cash mechanism, module, machine), KKT (cash equipment), PRO (registrar of settlement transactions) are often used. Regardless of the manufacturer's company and name, it is subject to fixation in the tax service.

There are practically no questions about the features of its functioning. But deregistration of cash registers does not occur often, therefore, faced with such a task, many contradictions arise. Consider the features and cancellation procedure registration of KKM.

Reasons for deregistration of cash registers

It is possible to re-register or completely remove the cash register from the register with the tax authorities both in the process of organizational activity of the enterprise and during its liquidation.

Such a need may arise in the following cases:

an individual or legal entity submits an application for a request to cancel the registration of a cash register;
transition to non-cash settlement of counterparties;
KKM was stolen;
change of the owner of the enterprise;
expiration of the KKM service life (the date is indicated in the passport of the registrar of operations);
expiration of the KKM depreciation period (the date is established by law);
KKM was used not for the scope specified in the state register;
version, brand, or classification mismatch detected software which are registered in the state register;
registration documents of an individual or legal entity are declared invalid by a court decision;
closing of the enterprise;
bankruptcy;
termination of activities not related to the bankruptcy process;
death, recognition as incapacitated, missing an entrepreneur;
the entrepreneur is limited in his capacity.

In the first four cases, deregistration occurs when an application is submitted from the subject economic activity. In other situations, the relevant methods can be applied forcibly by the tax authorities or when an entrepreneur submits an application.

Features of the procedure

The essence of the deregistration is based on the verification of information in cash book and information that is stored in the memory of the KKM. The registrar of settlement transactions is deactivated, the seal is removed, then the cash tape block is sent for storage. The algorithm for performing such actions may differ in different regions and even tax authorities.

Therefore, before submitting documents, it is better to clarify some aspects with the fiscal authorities at the place of registration of the cash register. Some services require the removal of financial reports by an employee of the service center exclusively in the presence of a tax inspector. This means that it is necessary to agree with a technical service center specialist in advance, not forgetting to take all documents and reports with you.

Other tax services allow the service center engineer to perform all operations independently by transferring a power of attorney. The main requirement is correctly executed documentation and their timely transfer to the fiscal service.

Do not forget! When planning to deregister KKM, check the financial statements, the absence of debts to counterparties and the payment of current accounts.

Review the conclusion of a technical service center specialist, power of attorney, correctness and completeness of filling in all forms, entries in the call log. If errors and inaccuracies are not found, proceed to the collection of all documents.

The procedure and main actions for deregistration of cash registers

After working with the CCP, the service center employee provides two copies of the act in the KM-2 form on the actions taken.

After this procedure, it is necessary to fill out an application for a request to cancel the registration of the CCP.

Main fields to be filled in:

type of KKM;
mark of the registrar of settlement operations;
registration number;
date of manufacture of the device;
information about the owner;
name of the point of sale (optional);
reasons for deregistration of KKM.

After filling out the application, prepare the final package of documents:

technical passport of KKT;
CCP registration card;
cashier's book and service agreement;
an act in the form of KKM-2 (conclusion of a service center engineer);
act in the form of KKM-3 “Return financial resources counterparties in case of non-use of checks” (or if certain checks were entered erroneously);
a brief financial report for the period of activity;
an act on the transfer of the cash tape for storage;
quarterly financial report for Last year;
agreement with the technical service center.

Attention! There is no need to submit the cash register itself to the tax service.

After the documents are accepted, the inspector checks the information provided within 5 working days.

The final stage

After verification, the specialist generates acts that confirm the deregistration of KKM. After the end of all procedures, the cash register is no longer needed. It can be loaned to another person or legal entity. Some technical service centers accept such devices on a commission basis. They are equipped with new memory and issued for use by other contractors.

The cash tape must be kept for 5 years in case of a desk audit.

On July 15, 2016, the law on online cash registers (FZ No. 290 of July 3, 2016) came into force, according to which most companies and individual entrepreneurs will have to switch to new cash registers from 2017. It is possible to register a cash register without the online transfer function, according to the old rules, only until February 1, 2017(with the right to work at such a cash desk until July 1, 2017).

An application in the form of KND 1110021 is universal and is used not only for the initial registration of a cash register with the Federal Tax Service, but also for its annual re-registration and deregistration.

Application form in the form of KND 1110021

Form of application for registration of cash registers, valid in 2017 (download the form).

Instructions for filling out the application form

Title page

Field "INN". Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put dashes in the last 2 cells (for example, “5004002010—”).

Field "Checkpoint". The CCP of the organization or a separate subdivision is indicated. Individual entrepreneurs do not fill this field.

Field "Submitted to the tax authority (code)". The code of the tax authority to which the application is submitted is indicated. You can find out your FTS code using

Field "Document type":

The first cell contains the code of the reason for applying:

1 - registration;
2 – re-registration;
3 - removal from the register.

The remaining five cells are intended to indicate the reason for re-registration of the cash register. You can put in them "one"(Yes or "2"(No). In the case of initial registration and deregistration, “2” must be indicated in all these cells.

Below are the options for completing this field:

1 / 2 2 2 2 2 - registration;
2 / 1 2 2 2 2 – re-registration in connection with a change in the address of the CCP installation site;
2 / 2 1 2 2 2 – re-registration in connection with the change of the technical service center (TSC);
2 / 2 2 1 2 2 – re-registration in connection with the replacement of the ECLZ unit;
2 / 2 2 2 1 2 – re-registration in connection with the replacement of the fiscal memory block;
2 / 2 2 2 2 1 – re-registration for other reasons;
3 / 2 2 2 2 2 - removal from the register.

Field "User name". For individual entrepreneurs you must fill in your last name, first name and patronymic line by line. Organizations write their full name in accordance with the constituent documents.

Field "Code of the type of economic activity according to the OKVED classifier". This field indicates the code of the main activity in accordance with the OKVED classifier. Individual entrepreneurs and LLCs can find their activity codes in an extract from the USRIP or USRLE, respectively.

Field "Application Granted". This is where the application is being made:

1 - organization;
2 - a separate division of the organization;
3 - an individual entrepreneur.

Field "Contact phone number". Specified in any format (for example, "84950001122").

Field "On the Pages". This field indicates the number of pages that make up the application (usually "003").

Field "with the attachment of supporting documents or their copies". Here the number of sheets of documents that are attached to the application (for example, a power of attorney of a representative) is put. If there are no such documents, then put dashes.

Block “I confirm the power of attorney and the completeness of the information specified in this application”:

it is necessary to indicate line by line the full name of the head of the organization, individual entrepreneur or representative, sign, seal (if any) and the date of signing the application;
if the declaration is submitted by a representative, then it is additionally necessary to indicate the data of the document confirming his authority (a copy of this document must be attached to the application).

note, all other fields of the Title Page must be filled in by an employee of the Tax Service.

Section 1. Information about the CCP model

Field "INN" and field "Checkpoint"

Line "010". The model of cash register equipment is indicated here (it can be found in the CCP passport, registration card or on the cash register case).

Line "020". The serial number of the cash register is indicated here (it can be found in the CCP passport, registration card or on the cash register case).

Line "030". The year of issue of the cash register is indicated here (it can be viewed in the passport of the cash register, registration card or on the case of the cash register).

Line "040". This indicates the version number of the cash register, if any (it can be found in the passport of the cash register or on its identification mark).

Line "050". Series and registration number of the identification mark of the cash register (they are indicated in the passport of the cash register and on the cash register itself).

Line "060". This indicates the number of the CCP passport (usually written in title page passports).

Line "070". EKLZ serial number (indicated in the EKLZ passport, as a rule, under the barcode).

Line "080". ECLZ registration number (indicated on the check after activation of the ECLZ or in an additional sheet of the CCP passport). When applying for registration, this line is optional.

Line "090". Here information is indicated on whether the CRE is included in the payment terminal (ATMs, terminals in stores, etc.) "1" (yes) or "2" (no).

Line "100". The internal registration number of the payment terminal is indicated here (filled in only if line 090 contains the number 1).

Line "110". The number of the payment terminal is indicated here (to be filled in only if the number 1 is in line 090).

Line "120". The access code for entering the tax inspector mode is indicated here (the tax employee fills in only if line 090 contains the number 1).

Line "130". The name of the central heating center with which the maintenance contract has been concluded is indicated here.

Line "140". The TIN of the TsTO is indicated here (you can see it in the contract or find out directly from the maintenance organization).

Line "150". Here the number of the contract with the CTO and its validity period (start and end dates) are indicated.

Line "160". It indicates the registration and individual number of the brand-seal glued to the cash register case (the number in the upper part of the seal is entered in the first part of the line, and the number in the lower part of the seal is entered in the second part of the line after the fraction).

Line "170". The number and year of issue of the SVK are indicated here (they can be found in the CCP passport and on holograms pasted on the CCP body).

Section 2. Information about the address of the CCP installation site

Field "INN" and field "Checkpoint"(how to fill in, see the section "Title page").

The line "Name of the place of installation of the CCP" indicates the type outlet and, if available, its name.

For example:

online store "SalePro";
office 274, travel agency " Best holiday»;
store "Home Goods";
hairdressing salon "Hairstyle";
kiosk "Flowers".

If you rent a room in which the CCP will be located, you must specify:

the name of the lessor;
TIN of the lessor;
number and duration of the lease agreement (start and end dates).

If the cash register is part of payment terminal(ATM) then you must specify:

the name of the organization with which the agreement on acceptance of payments is concluded;
TIN of this organization;
number and duration of the contract (start and end dates).

At the bottom of the page is a signature and the date of submission of the application.

Sample Fill

Below is a sample of filling out an application form for registering a CCP with the Federal Tax Service:

Title page

First section

Second section

Many enterprises and organizations that use cash registers in their activities sooner or later face the need to deregister it with the tax service. Caused it happens different reasons: closure or liquidation of the company, obsolescence of the model, irreparable damage, sale, etc.

FILES Open these files online 2 files

The procedure for deregistration of the cash register is quite complex and multi-stage. And one of its main stages is writing and submitting an appropriate application to the tax office.

Why deregister cash register

Removing a cash register from the tax office is not an idle operation that can be abandoned. This is a very important process during which tax specialists check how the information entered in the cash register correlates with the fiscal memory data. In addition, this is the only way to deactivate the device and transfer information for storage in a legal way.

Documents required to complete the application

There is a strictly defined list of documents, without which it will be extremely difficult to deregister KKM. These include:

personal document of the applicant (passport),
statistics codes (can be found in founding documents organizations),
passport EKLZ and KKM,
agreement with service center who served the cashier,
lease agreement for the premises in which the cash register is installed.

In addition, the cash register itself will come in handy.

Basic rules for drawing up an application for deregistration of KKM

First, it should be said that the same document form is used to register and deregister KKM from tax records. Its form is unified and approved by law. It contains several pages in which the most detailed information about the cash register.

Information in the application must be entered in capital block letters, legibly, with the necessary references to the KKM documents and other accompanying papers. All pages of the application must be signed by the owner of the cash desk.

After the document is properly executed and the tax specialist checks it, he will put a mark on acceptance. From that day on, the application will go for consideration, which also takes place in the manner strictly established by law.

The application must be submitted to the tax office where the cash register was registered.

Instructions for filling out an application for deregistration of KKM

Cover page completion

First, the form is entered information about the organization that owns the cash register: her , and the number indicates the number of pages in the application being submitted.
After that it is indicated tax authority code(you can find out by phone at the territorial tax office) and document type: in our case, the number 3 is put in the first box, and the other two are put in the rest (detailed explanations on how to fill in these cells are in a separate paragraph below).
Then you need to enter the full Company name, which owns KKM (indicating its organizational and legal status), Kind of activity according to (All-Russian classifier of types of economic activity - can be found in the constituent documents or an extract from the Unified State Register of Legal Entities).
Now in a single cell, the number indicates applicant code(organization, its separate subdivision or individual entrepreneur) and further - work or personal phone number(in case the tax specialists have any questions to the owner of the cash register).

It should be noted below number of pages in the document.

The second part of this page is divided into two sections. The left one is filled in personally by the owner of the cash desk or his representative. If the application is submitted in person, then the number “1” must be put in the appropriate window, if not, then the number “2”. Then the surname, name, patronymic of the person filling out the document is indicated, and the date of filling is also set. If the application is drawn up by the representative of the owner, below you need to indicate the name and number of the document on the basis of which he acts (as a rule, this is a power of attorney).

You do not need to touch the right side of the application - all the necessary information will be entered here by a tax service specialist.

At the very bottom of the page there are two lines in which the registration number of the CCP and ECLZ and the date of their registration should be entered. This information can be found on the registration card.

Completing section 1 of the application for deregistration of KKM

This page contains all the necessary information about cash register equipment subject to deregistration. In particular, in the required lines, you must enter its name, the year of manufacture assigned by the manufacturer and the version number here. All this information can be found both in the ticket office passport and on it itself.

Also in the passport of the cash register are the registration and serial number of identification (on the page "Information on acceptance and packaging").

True, not all cash desks have this data, and if a tax specialist requires filling in these cells, you will have to purchase an identification number.

Line 060 does not need to be filled in, because there is no legally approved sample of a cash register passport.

Information for cells numbered 070 can be taken from the ECLZ passport. It should be noted here that there are more digits in the number than the number of cells in standard form statements, so you should just skip the first digit, and enter all the rest in order. The ECLZ registration number (secure electronic control tape) is in the ticket office passport (additional sheet).

The number “2” is put in the line under number 090 (if the cash desk is not used in payment terminal(PT), which in general, as practice shows, is a rarity). In the same way, lines numbered 100-120 are filled in (when installing the cash desk in the PT).

The name and TIN of the company serving KKM can be found from the contract with it, as well as all other information entered in lines numbered from 130 to 150.

The cash register itself can provide information about the account and individual number of the seal brand, as well as the number and year of issue of the SVK CO and SVK GR for the last year (they are pasted in the form of holograms, the CO stands for " service maintenance”, GR – as “state register”).

Completing section 2 of the application for deregistration of KKM

The last page of the document contains information about exactly where the cash register was installed, the name of the installation site (office, store, trade department, tent, etc.), data on the lease. If the premises or building in which the cash desk is located is owned by the application, then, accordingly, the lease lines must be left blank.