When to deregister kkm. The procedure for re-registration and deregistration of cash registers

Deregistration of a new cash register, which has the function of transmitting data to the Federal Tax Service online, occurs by submitting an application through Personal Area on the website of the Federal Tax Service or OFD, as well as when contacting the tax authority. No documents other than application and closing report fiscal accumulator, you do not need to hand over to the IFTS.

Removal from the register online cash registers is easier than before when using cash registers without the function of transmitting data to the Federal Tax Service.

If earlier it was necessary to collect a package of documents, involve the CTO and receive certain documents from them, now the process of closing the cash desk is limited to submitting an application to the tax authority with a report on closing the fiscal accumulator (hereinafter - FN).

Voluntary closure of cash registers from registration

At the initiative of an individual entrepreneur or organization, an online cash desk can be deregistered in the following cases:

when transferring cash register to another user;
in case of theft or loss of cash registers;
in the event of a malfunction of the device, which does not allow further operation of it.

Forced deregistration

Deregister CCP in unilaterally the tax authority may in the following cases.

The fiscal accumulator has expired.

If the tax office closed the cash desk due to the expiration of the fiscal attribute key in the FN, the cash desk user is obliged, within a month from the date of closing the cash desk, to provide the IFTS with all the fiscal data stored on the FN until the cash desk was closed.

The cash register does not comply with the requirements of the current legislation.

re this box office can be registered only after the elimination of violations identified by the tax authority.

Closing date for CCP

Voluntary closing of the online cash desk takes place no later than one working day from the moment of:

transfer of the cash register to another user;
loss or theft;
failure.

Closing order

Drawing up an application for deregistration of the CCP

What should be contained in an application for deregistration

The application must indicate:

full name of the organization or full name of the individual entrepreneur;
TIN IP or LLC;
model and serial number of the unit;
the reason for deregistration of the cash register (in case of theft or loss);
data on the number of sheets of the application (001 - sheet, if the application is submitted by the head of the organization or individual entrepreneur personally, 002 - if his representative);
information about the person submitting the application (full name).

Note: if the application for closing the cash desk is submitted by a representative, then it is necessary to fill out the second sheet of the document, where you need to indicate the name of the document certifying the authority of the representative.

Deregistration of the online cash register.

Figure No. 2. Application form for deregistration of the cash register. Source: website consultant.ru

At the end of KKM.

Figure No. 3. A sample of filling out an application for deregistration of a CCP.

To deregister a cash register in the tax office means to receive a card from it about withdrawal of cash register from registration. But before that, the tax office must be entered in the register cash register equipment information about what the user terminated application of CMC. Deregistration of a cash register can occur both voluntarily and involuntarily. For example, before 07/01/2017, it is necessary to deregister those cash registers that cannot provide online data transfer to the tax authorities. We will tell you in our consultation about deregistration of the cash register with the tax office.

How to deregister KKM in the tax: a new procedure

To deregister CCP in tax organization or individual entrepreneurs must apply. You can submit it on paper to any tax office or to in electronic format through the office of cash registers (clause 1, article 4.2 of the Federal Law of May 22, 2003 No. 54-FZ).

The application form was approved by the Order of the Federal Tax Service of the Russian Federation dated April 9, 2008 No. MM-3-2 / [email protected]. This is the "Application for the registration of cash registers", which is used during registration, re-registration and deregistration of cash registers. When withdrawing, on the title page of the application, the document type code 3 is indicated - “Application for deregistration of cash registers”.

Application for deregistration of KKM:

An application for deregistration of a CCP must be submitted no later than 1 business day from the date the device was transferred to another user, and in the event of theft or loss, no later than 1 business day from the day such a fact was discovered (clause 5, article 4.2 of the Federal Law of 22.05. 2003 No. 54-FZ).

In order to deregister the cash register with the tax office, it is necessary to indicate in the application (clause 6, article 4.2 of the Federal Law of May 22, 2003 No. 54-FZ):

full name of the organization (or full name of IP), TIN;
KKM model name and serial number;
information about cases of theft or loss of CCP (if such facts exist).

Before submitting an application, the CCP user must generate a report on the closing of the fiscal accumulator. The information contained in this report must be submitted to the tax office along with the application for withdrawal. Naturally, the report is not submitted if the cash register was lost or stolen and is deregistered in connection with this (clause 8, article 4.2 of the Federal Law of May 22, 2003 No. 54-FZ).

Within 5 working days after application tax office issues (sends) to the former user of the KKT a card on deregistration of the KKM. The date of formation of this card will be the date of deregistration of the device in the tax.

Please note that the above procedure for deregistration of cash registers with the tax authorities applies from 07/01/2017 to all cash registers, and before this date to cash registers registered after 02/01/2017 (clause 3, article 7 of the Federal Law of 03.07. 2016 No. 290-FZ).

Temporary procedure for deregistration of KKM

Until 07/01/2017, deregistration of cash registers registered with the tax office no later than 02/01/2017 is carried out in the manner prescribed by Decree of the Government of the Russian Federation dated 07/23/2007 No. 470.

CCP is deregistered at the request of the user within 5 working days from the date of submission of the application to the tax authority in which the CCP was registered. The KKT passport and registration card must be attached to the application.

In the CCP passport, a note is made about the removal of the device from registration and is certified by the seal of the tax authority. The same mark is made in the accounting book and registration card, which remains with the tax authority.

The withdrawal form has been provided above.

Material softbalance.ru (GK Softbalance)

On July 1, 2017, the Federal Tax Service will unilaterally deregister all cash registers with ECLZ. This is stated in the letter of the Federal Tax Service No. ED-4-20 / [email protected] from 19.06.2017.

“According to paragraph 3 of Article 7 of Federal Law No. 290-FZ, cash register equipment that meets the requirements of Federal Law No. 54-FZ (as amended, until the date of entry into force of Federal Law No. requirements of Federal Law No. 290-FZ) registered with the tax authorities before February 1, 2017, is deregistered in accordance with the procedure established by Federal Law No. 54-FZ (as amended until the day Federal Law No. in accordance with the regulations legal acts, until 07/01/2017.

At the same time, cash registers that do not comply with the requirements of Federal Law No. 290-FZ are subject to deregistration by the tax authority unilaterally without the user's application for deregistration of cash registers from 07/01/2017.

What does this mean for cash register owners and will they be able to continue working?

“It should be borne in mind that if cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ is deregistered by tax authorities unilaterally after 07/01/2017, and due to the inability to use cash register equipment under the new procedure, in the presence of the circumstances specified in the letter of the Ministry of Finance Russian Federation dated 05/30/2017 No. 03-01-15 / 33121, such a device is used to issue to the buyer (client) on paper confirmation of the fact of settlement between the organization or individual entrepreneur and the buyer (client), then these organizations and individual entrepreneurs are not held administratively liable"

CCP owners are responsible for submitting fiscal reports to the tax authorities:

“At the same time, the tax authorities inform such users of cash registers about the need to submit to the tax authorities after 07/01/2017 the testimony of control and summing cash meters taken from cash registers that do not comply with the requirements of Federal Law No. 290-FZ, until the moment of its modernization»

Deregistration of cash registers is a regulated procedure, the procedure for which may be changed according to the internal rules of the regional divisions of the Federal Tax Service. But its main stages, as a rule, consist of:

Preparation of packages of accompanying documents:

registration card issued upon registration of the cash register;
journal of the cashier-operator (form KM-4);
cash register passport and EKLZ passport;
maintenance call log;

Preparation of fiscal reports and acts based on the results of the work of the CCP from the CTO employee:

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

At the same time, the tax inspector checks the data in the journal of the cashier-operator with the data of fiscal reports received from the cash register. According to the rules, the fiscal reports themselves are removed by an employee of the Federal Tax Service from a special utility using the tax inspector's password. But, as a rule, in many regions this operation is performed for them by employees of the central heating service. And only after checking all the documents, the cash register is removed from the register in the database of the Federal Tax Service, about which they issue the relevant documents and make entries in the passport of the cash register.

The company is obliged to keep documents on the cash register and ECLZ for 5 years and provide it at the request of the inspection authorities.

Release of the letter of the Federal Tax Service No. ED-4-20 / [email protected] dated 06/19/2017 raises many questions.

1. If a CCP with EKLZ continues to work after 07/01/17 and until the moment of modernization (replacement), then when will fiscal reports be removed from it?

Recall that fiscal reports must correspond to the journal entries of the cashier-operator and reflect all operations performed at the cash desk, otherwise the tax inspector simply will not be able to check them. But from 01.07.17 old order work with CCP is canceled (including the requirements for filling out the journal). According to the letter of the Federal Tax Service No. ED-4-20 / [email protected] dated 06/19/2017, after 07/01/17, such a device is used to issue to the buyer (client) on paper confirmation of the fact of settlement between the organization or individual entrepreneur and the buyer (client), i.e. in receipt printer mode. If from 07/01/17 you stop filling out cash book, and to remove fiscal reports and hand them over later, how will the inspector accept them?

After 07/01/17, we advise you to continue to carry out all operations at the checkout as usual. And keep the cash register as usual. And immediately before the modernization or replacement of the CCP, remove fiscal reports.

2. Closing the EKLZ archive will result in blocking the cash register. How to avoid it?

The operation of closing the EKLZ and its transfer to storage is included in the mandatory when deregistration of the cash register. But after that, in order to continue working at the checkout, you need to install and activate a new ECLZ in it or disable the mode of its use. Therefore, in order to continue working at the checkout, as recommended by the Federal Tax Service, it is better not to touch the ECLZ archive and close it along with the removal of fiscal reports before switching to work under the new rules.

3. How much time is given to an enterprise to submit to the Federal Tax Service fiscal reports on deregistration of cash registers?

This period is not recorded anywhere. It is logical that while cash registers continue to be used in the receipt printer mode until receipt new cash desk or modernization of the old one, it is difficult to carry out the operation to close the EKLZ archive, which means it is also difficult to submit fiscal reports. Therefore, in the presence of the circumstances specified in the letter of the Ministry of Finance of the Russian Federation dated May 30, 2017 No. 03-01-15 / 33121, the period for using the old CCP and submitting reports on it can be comparable. At the same time, when submitting reports after 07/01/2017, we recommend that you have documents confirming your integrity with you when you visit the tax office (a contract for the supply of FN and a payment order for its payment with a date before 07/01/2017).

4. What is the penalty for not submitting fiscal reports after deregistration of the cash register by the Federal Tax Service unilaterally?

There are no penalties for such violation. However, those documents that a tax inspector issues when deregistering a cash register may be requested by the Federal Tax Service during scheduled and unscheduled (counter) inspections. Therefore, we recommend that you complete all operations to deregister CCPs in full.

5. What should I do if the Federal Tax Service deregisters the cash register in its database on 07/01/2017, and the fiscal reports will be for another, later date?

While doing business, an entrepreneur is often faced with a situation where he no longer needs the IP cash desk or when it is necessary to deregister this device with the tax service. IP must be borne in mind that at the end entrepreneurial activity and in 2019, the procedure for deregistration of the cash register is also mandatory.

In what case can an individual entrepreneur deregister KKM in 2019

An individual entrepreneur can deregister KKM in 2019 in the following situations:

if it changes old equipment to the modern
if there has been a change in the owner of the cash register;
when it came to the end of the service life of the equipment;
if the individual entrepreneur closes his business (for example, he became bankrupt).

By making a withdrawal cash register equipment from accounting, you can contact specialized firms that will conduct it through representatives of individual entrepreneurs. In this case, the individual entrepreneur will need to issue a power of attorney to the representative of the entrepreneur.

Deregistration of equipment in 2019

Withdrawal cash register from accounting in 2019 will be carried out in the same way as its installation.

In order to remove cash equipment from the register in 2019, an individual entrepreneur must submit to the tax office documents such as:

application from the owner of KKM - in the prescribed form;
technical passport for equipment (form);
KKM registration card;
registration log for calling engineers of the central heating service (in the form of KM-8);
contract (in original) with the Maintenance Center for warranty service cash desks;
journal of the teller (in the form of KM-4);
the checkout itself.

If a trustee will deal with the deregistration of the cash register, the individual entrepreneur must provide a power of attorney by which the person has the right to perform such an operation in the inspection.

Filling out an application for deregistration of KKM in 2019 - step by step instructions

Also, the individual entrepreneur will need to submit a well-written application to the inspection (in the form of KND 1110021).

Step 1. Entering information into the fields of the title page

When entering data into title page An individual entrepreneur must indicate his TIN and inspection code - 4 characters (for example, 6165 and 6166).

Types of documents: when removing KKM from the register, you need to put down the numbers in this order - 3/2_2_2_2_2. In this case, the number "3" indicates deregistration, and "2" - the answer is "no" to all other questions.

Then you need to fill in the code - OKVED, in accordance with the occupation of the individual entrepreneur. The meaning of this code is indicated in the USRIP. Next, you need to write a personal phone number

Item "Application submitted": the entrepreneur must write the number "3".

If the individual entrepreneur does not submit the application himself, but through his representative, then it will be necessary to write about this in the designated fields.

At the end of the page, the individual entrepreneur must indicate information about the cash equipment - all information about the device is available in the registration card (EKLZ, KKM number).

Step 2. Entering data into "Section No. 1" - sheet 2

In this section, you must specify information about the checkout.

Lines 010-050: The individual entrepreneur must write the series, account number, model and year of issue of the cash register.

Line 060: The SP must leave this field blank.

Line 070: the entrepreneur must write the tape number - ECLZ and count the number of its digits (except for the first one).

The number can be found under the barcode on the checkout data sheet.

Line 080: in this field, the IP fills in the ECLZ registration number. This information can be found on an additional sheet to the equipment data sheet.

Line 090: you need to write the number "2", and in lines 100-120 you do not need to indicate any data if the KKM does not have a payment terminal.

Line 130-150: The individual entrepreneur must take information from the cash register maintenance contract.

When filling in the fields, the taxpayer indicates the number of the agreement on the title, and the individual tax number (TIN) and validity period - on the last sheet.

Line 160-180: information about 2 numbers of the cash seal stamp. It can be seen on the equipment (the individual number is indicated on the top of the cash register, and the registration number on the bottom).

Then you need to find a hologram (number of 7 digits) with maintenance. On them, the individual entrepreneur can find information about the number, date of manufacture of the cash register.

In addition, abbreviations are indicated on the equipment - GR (state register) and SO (maintenance in technical service).

Step 3. Entering information into "Section 2" - sheet 3

On the last sheet, you must fill in information about the location of the cash equipment. Moreover, if the cash desk worked in a rented office, then you need to fill out information about the lease.

If a work room is the property of the individual entrepreneur, then information about the contract does not need to be indicated.

Also, the entrepreneur must indicate the individual tax number (TIN) on the top margins of the sheets.

Deregistration of equipment in 2019 - procedure

When removing equipment from the register in 2019, the IP must perform the following steps:

prepare the necessary package of documents;
apply to the CTO for the participation of specialists in this process;
come to the inspection.

The whole sequence of actions for deregistration of this equipment is simple, and the procedure itself is not long in time.

If the individual entrepreneur is lucky, going to the inspection will take 15 minutes, and he will be able to continue working. Otherwise, if the registration department of the IFTS does not want to work as it should, then the individual entrepreneur must wait 5 days.

After deregistration, an individual entrepreneur can do whatever he wants with the cash register, since he no longer needs it. If an entrepreneur rents it out so that a new KKM tenant can work on it in the future, or to specialists in the central heating center, this will not be considered a tax offense.

But this rule only applies to those cash registers that are still in the state register. In this case, the individual entrepreneur must put at the checkout new map memory and put it into operation.

After deregistration, you can not use cash equipment, which has come to the end of the depreciation period (equal to 7 years).

To avoid problems with inspection during the inspection, the entrepreneur must keep the ECLZ block for 5 years after being removed from the state register.

Some nuances of deregistration of the cash register in 2019

During this procedure, a check is made for the coincidence or discrepancy between the information in the cash register journal and the data that reflects information about the fiscal memory of the device, turning off the equipment, removing and sending it to the storage room of the control unit (EKLZ).

At the same time, in certain regions of the Russian Federation and in various inspections, this procedure is carried out differently.

There are several nuances that an individual entrepreneur must find out in advance at the inspection at the place of registration of the cash register.

Some inspections want the TsTO engineer to remove the fiscal memory card from the cash register only in the presence of a tax officer. In this case, the individual entrepreneur must agree in advance with the CTO specialist and arrive at the inspection on a specific day of the week, taking with him a cash register and all the necessary documents.

Other IFTS do not ask to show them cash equipment. For them, it is enough to receive from the individual entrepreneur a complete package of documents at the checkout. The main thing is that they be prepared by the CTO employees and submitted for registration on time.

In this case, the CTO specialist personally removes the fiscal memory card from the cash desk and prepares the necessary package of documents for deregistration of the equipment. In this case, the individual entrepreneur - the owner of the cash equipment should only correctly fill out the application and take it to the inspection on the same day or within 3 days.

In addition, when deregistering equipment in 2019, the individual entrepreneur must find out if all the necessary reports have been submitted, if there are any non-payment of tax payments to the budget, etc.

Also, the entrepreneur must carefully study the cashier's journal - check whether the data is entered correctly, look at the entries in the call log of technical specialists. If the individual entrepreneur did not find any errors or shortcomings in the documents, then he can begin the procedure for deregistration of equipment.

No related entries found.

What does this mean for cash register owners and will they be able to continue working?

“It should be borne in mind that if cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ is deregistered by tax authorities unilaterally after 07/01/2017, and due to the inability to use cash register equipment under the new procedure, in the presence of the circumstances specified in the letter of the Ministry of Finance of the Russian Federation dated May 30, 2017 No. , such a device is used to issue to the buyer (client) on paper confirmation of the fact of settlement between the organization or individual entrepreneur and the buyer (client), then these organizations and individual entrepreneurs shall not be held liable"

CCP owners are responsible for submitting fiscal reports to the tax authorities:

Preparation of packages of accompanying documents:

registration card issued upon registration of the cash register;
journal of the cashier-operator (form KM-4);
cash register passport and EKLZ passport;
maintenance call log;

Preparation of fiscal reports and acts based on the results of the work of the CCP from the CTO employee:

an act on taking readings from the meters of the device (form KM-2);
a receipt with a fiscal report for the entire period of KKM operation;
1 receipt-report for each of the last 3 years of operation of the cash desk;
a receipt for closing the device's memory archive;
an act on the transfer of a block of memory for storage.

The company is obliged to keep documents on the cash register and ECLZ for 5 years and provide it at the request of the inspection authorities.

Release of the letter of the Federal Tax Service No. ED-4-20 / [email protected] dated 06/19/2017 raises many questions.

1. If a CCP with EKLZ continues to work after 07/01/17 and until the moment of modernization (replacement), then when will fiscal reports be removed from it?

Recall that fiscal reports must correspond to the journal entries of the cashier-operator and reflect all operations performed at the cash desk, otherwise the tax inspector simply will not be able to check them. But from 07/01/17, the old procedure for working with cash registers is canceled (including the requirements for filling out the journal). According to the letter of the Federal Tax Service No. ED-4-20 / [email protected] dated 06/19/2017, after 07/01/17, such a device is used to issue to the buyer (client) on paper confirmation of the fact of settlement between the organization or individual entrepreneur and the buyer (client), i.e. in receipt printer mode. If from 07/01/17 you stop filling out the cash book, and remove and submit fiscal reports later, how will the inspector accept them?

2. Closing the EKLZ archive will result in blocking the cash register. How to avoid it?

3. How much time is given to an enterprise to submit to the Federal Tax Service fiscal reports on deregistration of cash registers?

This period is not recorded anywhere. It is logical that while cash registers continue to be used in the receipt printer mode until a new cash register is received or an old one is upgraded, it is difficult to perform operations to close the ECLZ archive, which means it is also difficult to submit fiscal reports. Therefore, in the presence of the circumstances specified in the letter of the Ministry of Finance of the Russian Federation dated May 30, 2017 No. 03-01-15 / 33121, the period for using the old CCP and submitting reports on it can be comparable. At the same time, when submitting reports after 07/01/2017, we recommend that you have documents confirming your integrity with you when you visit the tax office (a contract for the supply of FN and a payment order for its payment with a date before 07/01/2017).

4. What is the penalty for not submitting fiscal reports after deregistration of the cash register by the Federal Tax Service unilaterally?

Penalties for such a violation are provided for by the Code of Administrative Offenses 14.5.5

"The failure of an organization or individual entrepreneur to provide information and documents at the request of the tax authorities or the submission of such information and documents in violation of the deadlines, established by law of the Russian Federation on the use of cash registers, -
shall entail a warning or the imposition of an administrative fine on officials in the amount of one and a half thousand to three thousand roubles; on the legal entities- a warning or the imposition of an administrative fine in the amount of five thousand to ten thousand rubles.
(Part 5 was introduced by Federal Law No. 290-FZ of July 3, 2016)

But this article is applicable only if you have received a request from the Federal Tax Service to provide fiscal reports for such a cash register.

5. What should I do if the Federal Tax Service deregisters the cash register in its database on 07/01/2017, and the fiscal reports will be for another, later date?

For FTS employees on the ground new order the use of cash registers and actions in case of deregistration unilaterally are also still a mystery. Most likely, law enforcement practice will be formed in the mode of receipt of requests and the emergence of details in the implementation of the requirements of the letter of the Federal Tax Service No. ED-4-20 / [email protected] from 19.06.2017.

It should be borne in mind that, according to the situation as of June 2017, the country did not have time to switch to new mode work with CCP from 30 to 60% of enterprises. This means a huge volume of cash registers to be deregistered, which will ensure huge load and for the central heating service and for employees of the Federal Tax Service. In this situation, we recommend that enterprises document their actions as much as possible, which can help confirm your good faith in meeting the requirements of 290-FZ and 54-FZ. Our staff will help you with the design of such.

On our website you can order, cash desks in stock, delivery throughout Russia.