Then it is necessary to conclude an agreement with the operator of fiscal data, through which these fiscal data will be transmitted in electronic form to the tax authorities (clause 4, article 7 of Federal Law No. 290-FZ of July 3, 2016). The list of fiscal data operators can be found on the website of the Federal Tax Service in a special section.
Step 3
Where to register online checkout? The cash register must be registered in tax office. The actual procedure for registering an online cash register begins with the submission of an application for registration of a cash register.
The Federal Law “On the Application of CCPs ...” dated May 22, 2003 No. 54-FZ provides that you can submit an application:
- on paper to any territorial tax office;
- in electronic form through a fiscal data operator;
- through the CCP office on the website of the Federal Tax Service in the personal account of an individual entrepreneur or the personal account of a legal entity.
However, given that the application form for registration of CCP has not yet been approved, it is currently not possible to submit a paper application. Therefore, CCP users are left with only the option of registering an online cash register with the tax office via the Internet. The most convenient option is to go through the remote registration of the cash register through the CCP cabinet.
We talked in more detail about the application for registration of CCP in.
Step 4
No later than the next working day after filing an application for registration, the user of the cash register receives the registration number of the cash register from the tax authority (clause 3, article 4.2 of the Federal Law of May 22, 2003 No. 54-FZ).
Step 5
Not later than the working day following the day of receipt of the CCP registration number, the organization or individual entrepreneur must:
- write in fiscal accumulator online CCP received registration number, name of the organization or full name. Individual entrepreneur, information about the online cash desk, incl. about the fiscal accumulator, and other information necessary for the formation of the registration report;
- generate a registration report;
- submit the CCP registration report to the tax office.
You can submit a CCP registration report:
- on paper;
- through the KKT office;
- through the fiscal data operator.
After processing the data, the Federal Tax Service will generate a CCP registration card. And we can assume that the registration of the online cash desk with the Federal Tax Service is completed (
On January 1, 2018, amendments to Federal Law-54 came into force, according to which it is mandatory to submit an application for registration of an online cash desk to the tax office. A lot of entrepreneurs, who previously worked carelessly without the use of cash registers, are now puzzled about queues or difficulties in registering equipment. Believe me, this is not so difficult, and we will prove it by putting in a few paragraphs step-by-step instructions for registering an online cash register with the tax office.
Details of changes in the procedure for using CCP
The obligatory intermediary in the chain of data transmission between the entrepreneur and the tax authorities was the fiscal data operators (FDO), previously chosen optionally. True, there are exceptions to this rule, but in private it is better to connect to one of the operators authorized by the Federal Tax Service immediately after buying a cash register.
Exactly in the order of registration of CCP, it is possible from Art. 4, paragraph 2 in the amended law FZ-54, edition of July 15, 2016.
Reading the changes, you can see that the application procedure has become easier: the application can be sent in the traditional form on paper or submitted online by registering once in personal account on the website of the Federal Tax Service of the Russian Federation and using the same login and password for all transactions. It will also require the use of an electronic signature to protect all documents sent via the Internet.
5 steps on the way to registering an online cash register
Having bought a cash register and deciding who will be your operator, you can independently register online cash register s in the Federal Tax Service. How did you decide to do it? Online or the old way by applying on paper? If personally, it will require going through five steps:
- Conclude an agreement with the CTO and prepare documents for submission;
- Submit a package of documents to the tax office at the place of registration of the enterprise;
- Wait for the visit of the inspector to inspect and fiscalize the cash register;
- Get a card registration of KKM;
- A new requirement is to conclude a service agreement with OFD.
Applying online requires following approximately the same scenario, with the difference that you can do everything not in a few days and trips, but in one day, using only your computer. After all, all of the above applications and documents can be sent online, and to fiscalize the cash register, use one of the official utilities - for example, KKT ATOL provides one for its devices.
How to register a CCP through a personal account on the tax website?
The site for taxpayers of the Russian Federation works from any corner of the country 24 hours a day. By registering on it, you will have to immediately decide on the OFD for registering an online cash desk with the Federal Tax Service. To do this, on the main page you need to open the section “Accounting for control cash register» and click on the link for self-filling, as in the picture:
What do you need to complete the registration form?
This is a mandatory list, whether you complete it online or on paper:
- The address where the online cash register is installed and used;
- The name of the institution;
- Her number assigned during production;
- What is the exact name of the model?
- What number is separately on the fiscal drive.
You should also clarify for yourself the procedure for applying CCP, for what calculations it is used. All this will need to be listed in the application form. After you enter No. fiscal registrar, a quick check will be made, and you will move on to including the cash register in the State Register. If there is an error in the number, you will be informed about this, and the transition will not be completed.
Note. The site will prompt you to select the activity of the enterprise. If it is not in the proposed list, leave the field empty and use the drop-down list.
The TIN number should be filled in automatically.
When you finish filling out the form, click on the "Submit" button, the information will immediately be sent to the tax authority for verification. You can track the status of the application here:
Once your vehicle has been assigned a registration number, you can continue to work on it in customer service.
How to use the utility for registering cash registers
The utility is needed to fiscalize the cash register after it is registered. Data about it is already stored on the portal of the Federal Tax Service, so you can simply open information about a particular device and run the utility from the manufacturer in parallel (for example, for ATOL cash desks, the utility is provided during the sale process).
Determination of the cash register connected via USB or Bluetooth is performed automatically. Then you need to click the "Register" button.
Attention! Check if the date and time settings on the machine match those on the server. It is better to check with the Google server.
You will be asked to fill in the information on the CCP, as on the tax website. Most the right way avoid filling errors - copy-paste: copy and paste from the site into the utility fields. After going through all the steps and checking the information, you can click on the "Run" button and complete the registration process. You will be given a report like this:
Duplicate the completion of registration in your personal account on the IFTS website. Do this within the first day after registering in the utility. Check and sign electronic signature, then press the confirmation button. The checkout card will be added to your personal profile on the nalog,ru website.
Attention! If the fiscal drive is replaced during the operation of the cash register, changes will need to be made to this card on the website. All changes are sealed with an enhanced electronic signature.
We register the cash desk at the selected OFD
Having received a registration card, you can actually legally work with the cash register, but nothing will work. Because, based on amendments to the law, all data from it must be received by the tax office through the operator, and an agreement must be concluded with the selected fiscal data operator.
Don't think that life is getting harder! You can do this by going to the online account of the selected OFD, opening the cash register tab and selecting "Connect CCP". You will be prompted to re-fill in several important fields with information about the checkout, like this:
You can try the old fashioned way.
If for some reason the owner of the cash register cannot or does not want to register it online, you can always contact the tax office at the place of registration by providing the completed KND-1110061 form.
note , this is an updated form, because in the old KND-1110021 there were not enough fields to indicate information about the cash register. Please fill out the new form!
When going to the IFTS branch at the place of registration, prepare the necessary documents in advance. This will avoid repeated visits, take with you:
- Passport of KKT and its copy;
- Passport of the fiscal registrar;
- A document that testifies to your authority as the owner of the IP or as a responsible person in the enterprise;
- Passport proving your identity.
In general, according to the law, documents on the certification of a position in an enterprise are not required. But it is better to present them in order to avoid long conversations at the tax office. After all, the control system of registered cash registers is in effect, the checks in reality are especially noticeable. That is why the majority of individual entrepreneurs and CCP owners in general prefer to register them online: this is the best way to avoid the "personal" factor when checking documents.
When in entrepreneurial activity goods and services are charged in cash, a cash register is usually required. In some cases, you can do without it. New requirements require registration of cash registers. To do this correctly, you need to familiarize yourself with some of the nuances.
Who does not need a procedure?
Entrepreneurs who carry out cash settlements and bank cards, cash registers are used. But they are not needed in the following cases:
- work takes place on UTII or PSN;
- sold lottery tickets;
- sale of non-alcoholic products;
- catering for people studying and working at the school;
- sale of kerosene, milk, fish, vegetables;
- sale of goods at an exhibition, fair, market;
- acceptance of glass containers;
- at small retail sale;
- sale of postage stamps;
- sale of goods of a religious nature.
Where does registration take place?
The procedure is carried out in the tax authority at the place of residence. Legal entities should apply at the location of the organization. If they have divisions in which KKM is applied, then the procedure is considered mandatory in the tax authorities at the location. For example, if an LLC has several stores in different cities, then registration of cash registers in each city is required.
Individual entrepreneurs register a cash register with the tax office at the place of residence. Is there any liability if the application is not registered? A fine is imposed on individual entrepreneurs and LLCs.
Required documents
First you need to write an application for registering a cash register. Its form is approved by the Order of the Federal Tax Service of Russia. It is also necessary to attach documents for registering a cash register:
- device passport issued upon purchase of cash register;
- maintenance contract.
The agreement is concluded with the supplier of KKM or with the center Maintenance. Documents must be submitted to the tax office in originals. If they are not there, then registration cannot be performed.
You also need to provide an IP document proving the identity of the IP. A legal entity must provide confirmation of the ability to act on behalf of the organization. If the documents are submitted by a representative, then he must have a power of attorney. The tax authorities are not entitled to demand documents for the premises in which the device will be used.
In practice, there are situations when they ask about such documents as a certificate of registration, registration. In order not to delay the procedure, it is advisable to find out in advance what documents are required.
Registration Features
Registration must be completed within 5 days of submission of tax documentation. Employees must notify the applicant of its receipt.
If defects in the documents are revealed, for example, something is missing, then it can be done within 1 day after notification. If you miss this period, then registration will be denied.
Equipment inspection
There is a generally accepted procedure for registering a cash register. This is established by law, and in case of non-compliance with the rules, liability is provided.
Before registration, the device is inspected. A specific time is assigned for this procedure. If it is not carried out, then registration will be denied. Inspection of KKM is carried out by a specialist supply or central heating.
Registration rules
If the equipment and documents have no comments, then the cash registers are registered. Information about the device is entered in the CCP accounting book, which is controlled by the tax authority.
The entrepreneur must provide a device passport, where a special mark is placed. After that, an equipment registration card is issued, an accounting coupon and documents. Employees carry out the certification of the journal of the cashier - teller. There is no service fee.
Requirements for KKM
You need to register only the equipment that is in the state register. The device must show details on the receipt, which may differ in each type of activity. Therefore, it should be considered in which industry the CCM will be used.
To use the equipment, you will need to conclude an agreement with a special company that will perform technical support equipment. Without this document, the device cannot be registered. A cash register without registration cannot be used.
Equipment selection
The device must be selected correctly. If the model is not in the state register, then it is forbidden to use such a technique. The device must have a hologram "State Register" with the designation of the year, number and name of the device.
The cash register receipt must contain the following information:
- name of the document with number;
- the date;
- full name of the entrepreneur;
- name and quantity of goods;
- sum;
- position and name of the employee.
There is one that does not have an EKLZ memory block. Such a device is not considered a CCP, so it will not be possible to register it. NIM is used by UTII and PSN payers.
Refusal to register KKM
The registration procedure may be refused if there are not enough documents, the entrepreneur does not appear to inspect the equipment. Other reasons include:
- appeal to the wrong tax office;
- false information in the application;
- finding KKM wanted;
- equipment malfunctions or lack of signs, seals;
- no access to the device.
Refusal to register may follow in the case of presentation of a device that is not included in the state register. This applies to the expiration of the KKM depreciation period. The main requirement, due to which registration takes place, is the inclusion of the device in the registry.
The exceptions are situations when the device has dropped out of this document. If such a device is registered, then it can be used until the end of the depreciation period (up to 7 years). But if KKM was purchased from someone, then it will not be possible to register it.
A used device can be registered at:
- changing the name of the organization;
- reorganization legal entity;
- change of location of the company;
- IP recovery;
- introduction of CCP into the authorized capital;
- registration of a legal entity by the founder of an IP.
For the use of the device with violations, liability is provided. Large fines are imposed on individual entrepreneurs and legal entities.
The operation of the equipment is 7 years, after which deregistration is required. For sale, cash registers are in a non-fiscal state, so the meter is turned off. The process of fiscalization is considered mandatory. When a supported device is registered, the fiscal memory must be reset.
When registering with a tax inspector, the serial number, TIN and the name of the organization are entered into the memory. Then a password is approved, which serves as protection against illegal entry into the device. Then the seal is installed, and the procedure is completed by the introduction of the amount. This is necessary to check the correctness of the details. The FTS inspector and the applicant sign the registration document. cash register will have its own number, after which it is considered registered.
The question of how to register a cash register (cash register, cash register) is relevant for legal and individuals who are engaged retail and the provision of a various range of services and for carrying out their activities use cash registers.
According to current legislation Russian Federation KKM should in without fail go through the registration procedure, since carrying out settlement transactions with customers and buyers using an unregistered cash register entails administrative liability measures ( penalties - from 30,000 to 40,000 rubles for the company and from 3,000 to 4,000 rubles for the head of the enterprise).
The registration procedure for KKM is regulated in detail by the provisions of the following regulatory legal acts:
- Government Decree, which approved the "Regulations on the application and registration of cash registers used by individual entrepreneurs and organizations" No. 470 dated July 23, 2007.
- Federal Law No. 54 of May 22, 2003, which regulates the procedure for cash settlements and payment card settlements carried out using KKM.
- Local regulations published by the regional tax authorities.
When KKM is not needed
However, companies do not always need to have a cash register. Can work without cash registers:
Registration of KKM in the tax office - step by step instructions
For enterprises and organizations, the relevant tax inspectorate at the location of the legal entity will be the tax authority for registering KKM.
If a legal entity has separate divisions who also use cash registers, then the registration of the device is carried out at the tax inspectorates located at the place of registration of the enterprise's divisions (for example, an LLC has a chain of stores in different cities countries, therefore it is necessary to register KKM separately at the tax inspectorates in each city).
For individual entrepreneur the relevant inspectorate at the place of residence of the individual entrepreneur will be the tax authority for registering KKM.
Step 1. Submission of documents
The first step in registering a KKM is the submission of documents. Tax authorities register KKM within five working days from the date of submission by the applicant (or his representative) of a package of documents, on receipt of which the tax authority must inform the applicant in advance. So, if representatives of the tax service reveal any shortcomings in the registration documents (for example, an incomplete package of documents), then the applicant can correct them within one business day from the date of receipt of the notification from the tax office, otherwise he will be denied registration of KKM.
Step 2. Inspection of KKM
After the applicant submits the registration documents, the tax inspector sets a specific date and time for the inspection (check) of the cash register. The entrepreneur must appear at the tax authority’s office on the appointed day with a cash register, if the entrepreneur does not come to inspect the device at the agreed time, he will be denied registration. In addition, a representative (mechanic) of the KKM Technical (Service) Maintenance Center must be present at the inspection of the KKM with the entrepreneur. Registration is subject only to those KKM models that are included in the State Register of KKM, and are also equipped with special block Electronic control secure tape.
Step 3. Issuance of a KKM registration card
After checking the status of the cash register and reviewing the package of documents, the tax authorities enter all information about the cash register into a special Book of account of the cash register, and also issue the registration card of the cash register and the registration coupon to the entrepreneur, returning the originals of all submitted documents. In the submitted passport KKM tax the inspector makes a note about the registration of the device and registers the journal of the teller-cashier. After that, the KKM registration process is considered completed and the applicant is allowed to use the registered KKM in his business activities.
The procedure for registering cash registers in various departments of tax services may have its own characteristics. For example, the provision of a package of documents and an application for registration can be carried out both on specific reception days on a first-come, first-served basis, and according to preliminary tax records, which should also be clarified in advance.
Video: KKM registration
Documents for registration of KKM
To register a cash register with the tax authorities, an entrepreneur must provide a package of the following documents:
- Passport EKLZ (Electronic Control Protected Tape).
- Application on behalf of the owner of KKM, which is drawn up according to special form, approved by the Order of the Federal Tax Service dated April 9, 2008 No. ММ-3-2/15. A form for writing an application can be obtained from representatives of local tax authorities.
- Passport of the KKM model, filled out by a representative of the Center after-sales service at the time of signing the service agreement (the original and a copy of the passport are provided to the tax office).
- Technical passport of KKM (issued upon purchase of a cash register).
- Certificate of registration of an organization or individual entrepreneur with the tax authorities and assignment of a taxpayer identification number (it is enough to provide a copy to the tax office).
- Agreement for service (technical) maintenance of KKM in the Service Centers (the legislation of the Russian Federation prohibits the use of KKM without a valid service agreement). The contract is concluded directly with the KKM supplier or the Service Center authorized by the KKM supplier.
- A power of attorney that gives the right to register KKM with the tax authorities, if registration is not carried out by the head of the enterprise (original power of attorney).
- The journal of the teller-cashier, which is compiled in the form of KM-4.
- The lease agreement for the premises or any other document that confirms the possibility of installing the KKM at the address indicated in the application where the device will be used (a copy and the original are provided).
- Certificate of completion state registration enterprises or organizations (OGRN). A copy and original of the certificate must be submitted to the tax office.
- Checking account.
- Journal for recording calls of specialist technicians, which is compiled according to the KM-8 form.
In addition, at the tax office, an individual entrepreneur will be asked to present a document proving his identity (passport), and a representative of a legal entity - a document that confirms his right to act on behalf of the company (for example, a protocol from a general meeting or a decision on the appointment of a sole executive body).
The package of documents that must be submitted for registering a KKM is set by the regional tax offices individually and may differ, therefore, in order not to delay the registration procedure, it is advisable for the applicant to find out in advance the list of required documents from the tax office.
KKM is sold in a non-fiscal (non-working) state, that is, the meter that summarizes the proceeds is turned off. Even if the device is second-hand, fiscalization must be re-passed. During the procedure, the following must be present:
- CTO employee.
- Tax Inspector.
- Representative of the company by proxy.
Fiscalization is carried out only in those cases when all documents are submitted, on the day established by the tax service (on one of the 5 days when the tax office registers KKM).
Before fiscalization, the CTO specialist:
- Checks the integrity of the KKM case.
- Enters into the memory of the device its serial number.
- Programs TIN and company name.
Then the tax inspector sets a password that protects the KKM from hacking, after which the CTO employee puts a security seal, and the date of sealing the device is entered in the KM-8 instruction. He puts his signature in the registration certificate and enters the number of his certificate there.
Trial entry of the amount (1.11 rubles) on the device is the final stage of fiscalization, which allows you to check the correctness of the printed details. The tax inspector, using the password entered earlier, makes a trial Z-report. After that, the tax inspector and the representative of the company must sign an act on the registration of control meters and the transfer of all KKM readings to zero. If everything went well, KKM is assigned a unique number, which is entered in a special fiscal journal.
The cost of registering KKM
There is currently no fee for registering a cash register with the tax authorities. A number of Centers for service and maintenance of devices, as well as intermediary law firms provide companies with their services for registering cash registers with local tax authorities, the registration period in this case takes only 2-3 days. The cost of such a service is from 4000 to 7000 rubles.
Intermediaries undertake the preparation of a package of required documents, the purchase of cash registers and various courier duties.
If you deal with the registration procedure for KKM on your own, then financial resources will go much less. So, it will be necessary to pay only for the purchase of KKM ( average cost from 10,000 rubles) and for an agreement with service center service (from 2000 to 4000 rubles).
