home » registration » Deregister kkm what you need. How to deregister in the tax office online cash register

Deregister kkm what you need. How to deregister in the tax office online cash register

In cases provided for by law, the online cash register is deregistered in tax service. Consider how this procedure is regulated by law and how to deregister a cash register.

Grounds for deregistration of cash registers with the Federal Tax Service

Cash register equipment is removed from the registration with the Federal Tax Service in cases provided for by law. The regulations, in fact, spell out two groups of grounds for this:

The grounds on which the cash register is registered with the Federal Tax Service must be removed by the owner:

transfer of CCP to another business entity;
loss or theft of an online cash register;
breaking cash register.

Grounds for deregistration of an online cash register removes the FTS itself:

detection of non-compliance of the cash register with the established requirements of the law;
expiration of the service life of the fiscal drive;
termination of activities by an economic entity (a corresponding entry appears in the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs, and on its basis the Federal Tax Service deregisters the cash register).

Important nuance: if a specific fiscal drive has broken down in the online checkout (while its other hardware components are working normally, and this is evidenced, as an option, by the fact that another drive is recognized and works without problems), then deregister it no need. But in this case, the drive must be replaced, and after replacing the FN, it is necessary to re-register the online cash desk. At the same time, the re-registration procedure does not involve deregistration of the cash register.

How to deregister an online cash register with the Tax Service

In cases where the online cash register is subject to deregistration by the user himself, it is required to perform actions in 2 stages:

Stage 1: submit an application to the Federal Tax Service for prescribed form

It may be submitted:

V in electronic format across:

personal account of the taxpayer on the website of the Federal Tax Service;
user's personal account.

In paper form - with a personal appeal of the owner of the online cash desk to the department.

The application form for deregistration of a cash register with the Federal Tax Service (form according to KND 1110062) and the procedure for filling it out are given in the Order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20 / 484@ (Appendices No. 2 and No. 6, respectively) - LINK.

Application - in paper or electronic form, must be sent to the Federal Tax Service:

no later than one business day following the one in which the online cash register was transferred to another business entity, lost or stolen;
no later than five business days following the one in which the online checkout broke down.

The general procedure for deregistration of cash registers with the Tax Service is given in Art. 4.2 of Law 54-FZ - LINK.

When submitting an application, it is also necessary to generate a report on the closing of the fiscal accumulator at the checkout. If the cash desk is stolen or broken (or if the FN is broken), then, of course, such a report cannot be submitted to the tax authorities. The following options are available here:

a) the cash register is broken, but the fiscal drive is in order;

In this case, you need to take out the FN and take it to the Federal Tax Service along with the application in paper form. Specialists tax office independently read fiscal data from the drive using special equipment.

b) hard drive broke(and in this case, it doesn’t matter what happened to the cash register - it’s still impossible to count fiscal data);

In this case, the owner of the cash register should contact the manufacturer of the online cash desk and ask for an examination of the financial tax. If it shows that it is still possible to read fiscal data from it (that is, it turns out that there was a “glitch” or the user simply configured it incorrectly for reading), then within a period not exceeding 60 days from the date of filing an application with the Federal Tax Service, the user must will send a report on the closing of the fiscal accumulator to the department. And if there is no technical possibility for this, you must also bring the drive to the Federal Tax Service for reading.

If the examination confirms that the fiscal data cannot be read, then the report to the Federal Tax Service is not provided.

v) the cash register along with the drive was stolen.

In this case, the legislator does not regulate the procedure for providing information supplementing the application. But the Federal Tax Service may, during a subsequent audit, ask the taxpayer to present documents certifying the theft of the online cash register. For example, materials of an internal investigation or a copy of an appeal to law enforcement agencies.

"Offline" scheme of interaction with the Federal Tax Service - when an application is submitted in paper form and is accompanied by reading data from a fiscal drive directly at the territorial representative office of the department, it is used as a regular one if the online cash desk is used in an area remote from communication networks (but if the technical feasibility it is still possible to apply through the Personal Account - for example, through Satellite Internet, then it can be used - however, the fiscal drive, however, will have to be brought for reading to the Federal Tax Service).

The “offline” scheme will have to be used if the reason for deregistration of the cash register is the end of the life of the FN. The fact is that in this case the drive is automatically blocked, and a report on its closure cannot be generated. You will also have to carry it to the Federal Tax Service.

Stage 2: wait for the Federal Tax Service to send a deregistration card for the online cash register.

To prepare the card, the tax authorities have 10 days after receiving the application from a KKT user. If the Federal Tax Service deregistered the online cash register on its own, then within 5 days after that the card must be prepared and sent to the user.

In general, the card is prepared electronically and placed in Personal account on the FTS website. But you can request it by contacting the tax authorities, in paper form.

The procedure for obtaining a card form for deregistration of an online cash register on paper is given in Appendix No. 10 to the order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20 / 484@ - LINK.

What to do after deregistration of the cash register

Further actions of the user depend on the reasons for deregistration of the online cash register.

If the cash register was transferred to another business entity, then it is possible, if necessary, to instruct it on the subject of registering an online cash register with the Federal Tax Service - as mandatory condition further legal use of cash registers.

If the cash register was lost, then you will need to try to return it by reporting the loss to law enforcement agencies or by organizing an internal corporate investigation. If these measures are successful, the cash register can be re-registered and used again.

If the CCP is broken, then you will need to contact its manufacturer to obtain data on the conditions and venue warranty repair equipment. And if the warranty is over - request contacts service center which can be repaired cash register on the commercial basis. After the device is repaired, it will be possible to re-register it with the Federal Tax Service.

If the Federal Tax Service deregistered the online cash register due to the fact that it found a device mismatch established by law requirements, then these inconsistencies will need to be eliminated - and only after that the cash register must be registered again. If it is impossible to eliminate the violations, you will have to buy a new cash desk.

If the cash register is deregistered by the Federal Tax Service due to the expiration of the fiscal drive, then you will need to buy a new one and then register the cash desk.

If the cash register is deregistered due to the termination of the activities of the individual entrepreneur or legal entity, then no action is needed - until the business owner has re-registered the business entity.

Important nuance: in all cases when, upon completion of the procedure for deregistering the cash register, the fiscal drive remains in the hands of its owner, it is necessary to ensure its safe storage for 5 years (paragraph 2 of Article 5 of Law No. 54-FZ). The FTS may request FN during the check. This rule also applies when replacing the drive - when you need to do not deregister the online cash register, but re-register it.

Video - how to properly deregister an online cash register with the Tax Service:

The procedure for re-registration of CCP

In order to make the necessary changes to 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 an electronic card for registering the cash register to the user. 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. Date of submission of the report electronic form the date of its placement in the CCP office () is considered.

A user to whom a CCP registration card has been sent in the form of an electronic document has the right to receive a corresponding paper card 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.

Do you need an electronic signature?
Certification center GUARANTOR
help you choose and purchase a certificate electronic signature for both legal and individual.

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 CRE is deregistered unilaterally without the user's application. At the same time, within one month from this date, the user must submit to the tax authorities all the fiscal data that is stored in the FN used in the cash register at the time of its deregistration ( , ).

IMPORTANT

A CCP registered before February 1, 2017 is applied, re-registered and de-registered in the same manner until July 1, 2017. And after July 1, when it will no longer be possible to use the old equipment, it will be de-registered without notifying the owners (letter 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) ().

The Federal Tax Service of Russia clarified that the legislation does not provide for notification by the tax authority of CCP users about the removal of equipment from registration unilaterally. Accordingly, after July 1, when it will no longer be possible to use the old equipment, 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 "").

Recall that if a cash register is found that does not comply with the requirements of the legislation of the Russian Federation on the use of cash register equipment, such equipment is subject to deregistration by the tax authority unilaterally without the user's statement about its deregistration. Re-registration of such a cash register with a tax authority is allowed subject to the elimination of identified violations of the requirements for such equipment (clause 15 of article 4.2 federal law dated May 22, 2003 No. 54-FZ "").

Do you need an electronic signature?
Certification center GUARANTOR
will help you choose and purchase an electronic signature certificate for both legal entities and individuals.

We add that before July 1, 2017, all owners of cash registers must switch to online cash registers. The old-style cash desks can no longer be used in their activities ().

At the same time, taxpayers using PSN, UTII, owners vending machines and entrepreneurs providing services to the population will have to switch to online cash desks from July 1, 2018. This category of taxpayers refers to persons who currently do not have an obligation to use CCP ().

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 in different regions and even in different inspections of the Federal Tax Service can take place in its own way.

There are some nuances that need to be clarified in advance in a specific territorial tax authority - in the one in which the KKM was registered. Many IFTS require the removal of fiscal reports by a service center specialist only in the presence of an inspector. In this case, having previously agreed with the TsTO engineer, you need to drive up to your inspection on a certain day, taking with you the cash register and all prepared papers.

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

With the “simplified” procedure, an employee of the cash register service center independently removes fiscal memory and forms a package of documents for deregistration of cash registers. The owner of the cash desk can only take the application to the tax office (in person or send a representative with a power of attorney) on the same day or within three days, depending on the rules established by the local IFTS.

When planning to remove a 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 the information entered, as well as check the marks in the log of the technician's call. If everything is in order, it's time to start preparing the documentation.

List of documents for the IFTS

KKM, subject to deregistration in the Federal Tax Service, must have the following accompanying package :

registration card issued upon registration;
journal of the cashier-operator (form KM-4);
cash register passport and EKLZ passport;
maintenance call log;
copy of the balance sheet for the last reporting period(marked tax), cash book or book of income and expenses (for LLC and individual entrepreneur, 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 device (form KM-2);
a receipt with a fiscal report for the entire period of KKM operation;
1 check-report for each of 3 recent years cashier work;
monthly fiscal reports for the same period;
report on the latest ECLZ;
a receipt for closing the device's memory archive;
an act on the transfer of a block of memory for storage.

The representative of the organization - the owner of the CCP presents the tax inspector with a passport (a power of attorney is needed if it is not the director himself or 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.

Material softbalance.com (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-4-20/11625@ dated 06/19/2017.

“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 internal rules regional divisions FTS. 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 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.

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

The release of the letter of the Federal Tax Service No. ED-4-20/11625@ 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-4-20/11625@ dated 06/19/2017, after 07/01/17, such a device is used to issue to the buyer (client) on paper a confirmation of the fact of settlement between the organization or individual entrepreneur and the buyer (client), i.e. 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?

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 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?

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 to 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?