The procedure for re-registration and deregistration of kkt. We remove cash registers from the register in the tax office: general procedure and nuances How to remove cash registers from registration in the tax

The range of opportunities for re-registration or de-registration of cash registers has expanded. This can be done during a personal visit to the tax office or online through the Personal Account on the IFTS website.

The Rustekhprom company offers services for re-registration or deregistration of the cash desk with the tax service. Our experienced specialists will perform this painstaking work for you in a short time.

The owner of the cash register may himself decide to deregister the cash register, or this may happen at the initiative of the Federal Tax Service.

The reasons for deregistration of KKM at the initiative of the owner may be as follows:

• transfer of cash register to another business entity;
• loss or theft of a cash register;
• failure of cash register equipment.

Reasons for deregistration of KKM at the initiative of the Federal Tax Service:

• detection of violations in the use of cash registers;
• expiration of the life of the fiscal drive.

The procedure for removing the cash register from the IFTS at the initiative of the owner

First of all, it is necessary to send an application to the IFTS in the prescribed form to deregister the online cash register. This must be done no later than the working day following the one in which the reason for the withdrawal appeared.

The application form and the procedure for filling it out are presented and described in the Order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20 / [email protected](Appendix No. 2 and Appendix No. 6).

To complete the application, you need to know:

• name of the company or full name of the individual entrepreneur who owns KKM;
• name of the KKM model;
• serial number of the product;
• in case of loss or theft of cash register, detailed information about the incident.

You can submit an application to the IFTS at hard copy, or online through the Personal Account on the website of the Federal Tax Service nalog.ru.

In many cases, it is also required to provide a report on the closing of the fiscal accumulator. A report on the closure of the FN should be generated when this component is changed or if it fails (if the technical feasibility remains). As a result of the report generation, the FN ceases to register fiscal operations, but it is possible to read data on transactions made from its memory. To close the FN, you need to enter a special menu online KKM.

The card will include the following information:
• name of the company or full name of the individual entrepreneur;
• name of KKM;
• serial number of cash register equipment;
• date of removal of KKM from the register.

The procedure for deregistration of KKM with the Federal Tax Service on the initiative of the Federal Tax Service

In this case, it is not required to write an application for deregistration of KKM.

If the reason for deregistration of KKM was its improper use, re-registration can be carried out after the elimination of all identified violations.

If the reason for deregistration of the cash register was the expiration of the service life of the fiscal drive, within 1 month after the deregistration of the cash register, it is necessary to provide a report on the closure of the cash register, provide all the fiscal data recorded in its memory.

Re-registration of KKM

If you do not want the work of your cash register to be blocked due to the expiration of the service life of the fiscal drive, you must replace it in advance. However, this procedure will require re-registration of KCM.

To do this, you must submit an application for re-registration in the Personal Account on the website of the Federal Tax Service or in person at any branch of the Federal Tax Service. An application for re-registration is submitted in the same way as an application for deregistration of KKM no later than one business day after making changes to the KKM registration card. According to paragraph 4 of Art. 4.2 of Federal Law No. 54-FZ, the application must reflect the data submitted during the registration of the cash register, which are subject to change. It is also necessary to generate a report on the closure of the FN and send it to the IFTS.

After verifying the information provided, tax service within 5 working days will send a KKM re-registration card to the Personal Account on the website of the Federal Tax Service or through the OFD. You also have the right to request a hard copy if required.

If it is necessary to re-register KKM, which operates in remote areas without the ability to connect to the Internet, as well as in the case of deregistration of KKM, it is necessary to provide the IFTS with the entire array of fiscal data with the FN along with an application for re-registration.

Whatever the reason for the need to re-register or deregister your cash registers, Rustekhprom will help you do this without errors and time costs.
Contact us!

You will have to do the same if you upgrade a regular cash register online by installing a new one on it. software and fiscal accumulator (Letter of the Ministry of Finance of Russia dated September 1, 2016 N 03-01-12 / VN-38831; Information from the website of the Federal Tax Service www.nalog.ru/rn77/taxation/reference_work/newkkt/kkt_questions/).

Let's say right away that for online cash registers there is a different new order their registration and deregistration. And conventional cash register devices registered with the tax office before February 1, 2017 are deregistered in the manner that was in force before the amendments to the Law on cash register equipment (Article 4 of the Law of May 22, 2003 N 54-FZ (as amended on March 8, 2015); part 3, article 7 of the Law of July 3, 2016 N 290-FZ). It is this old order that we are going to talk about.

Attention! For the use of a conventional cash register (not online cash registers) after 07/01/2017, a fine is threatened (Part 4 of article 14.5 of the Code of Administrative Offenses of the Russian Federation; subparagraph "b", paragraph 5 of article 3 of the Law of 07/03/2016 N 290-F):

• for organizations - from 5,000 to 10,000 rubles;
• for managers or individual entrepreneurs - from 1,500 to 3,000 rubles.

The tax authorities must deregister the cash desk (and absolutely free of charge) within 5 working days from the date you submit the documents necessary for this (Clause 16 of the Regulations, approved by Decree of the Government of the Russian Federation of July 23, 2007 N 470 (hereinafter referred to as the Regulations); paragraphs 23, 33 of the Regulations, approved by Order of the Ministry of Finance of Russia dated June 29, 2012 N 94n (hereinafter referred to as the Regulations)). At the same time, the date of their submission is the date of registration of documents with the tax authority (which should occur on the day they are received) (Items 23, 35, 50 of the Regulations).

If something is wrong with the documents, the tax authorities will notify you about this (Clause 57 of the Regulations). You will be given 1 working day to eliminate the shortcomings, and if you do not meet the allotted time, you will be refused deregistration of the cash register (Clauses 58, 59 of the Regulations).

The step by step process of deregistration is as follows.

Step 1. Submission of documents to the IFTS

To start the procedure, submit the originals of the following documents to the tax office at the place of registration of the CCP (Clause 16 of the Regulation; clause 26 of the Regulations):

• applications for the deregistration of cash register equipment in the approved form (Approved by Order of the Federal Tax Service of Russia dated 09.04.2008 N MM-3-2 / [email protected]). For deregistration, the same application form is used as when registering a cash register. Only on his title page, in the "Type of document" field, in the first cell, enter the number 3. By the way, it is better to keep a copy of the application for yourself, on which the tax authorities will make a note about the receipt of documents;
• CCP passport, which is issued by the CCP supplier (Clause 2 of the Regulations);
• CCP registration card, which is issued by the tax authority at the time of registering the cash desk (Clause 15 of the Regulations; Clause 72 of the Regulations);
• registration coupon (stored in the CTO) (Clause 13 of the Regulations; clause 73 of the Regulations; Letter of the Ministry of Finance of Russia of December 24, 2008 N 03-01-15 / 12-395).

In addition, you may be asked to submit other, for example, fiscal reports, cashier-operator magazines (KM-4). Therefore, it is better to check with your tax office in advance what documents they will need.

You can submit documents in one of the following ways (Clause 27 of the Regulations):

• or send by mail with acknowledgment of receipt, if you are not afraid for their safety;
• or personally;
• or in the form of electronic documents via the Internet.

Step 2. Taking memory readings

The next stage of deregistration of the CCP consists in the preparation by the CTO specialist in the presence of tax inspector an act on taking readings of control and summing money counters in the form of KM-2 (Clause 82 of the Regulations). To do this, you need to coordinate the time of your meeting with both the tax authorities and the CTO specialist.

To draw up an act, an employee of the TsTO needs to take the testimony of the cash desk and print out the documents necessary for this: fiscal reports and control tapes, which are then submitted to the tax office. If this is done in advance, then you can not bring the cash desk to the inspection to draw up the KM-2 act. However, the tax authorities may require that the removal of fiscal reports is carried out in their presence. In this case, you will have to take the cash desk with you to the IFTS. Therefore, it makes sense to find out in your tax office whether you need to bring a cash register to deregister it.

Step 3. Obtaining registration documents for CCP

After the KM-2 act is drawn up, the inspector will enter into his database information about the deregistration of the CCP. And then he will make notes on the withdrawal of the CCP, certifying them with the seal of the tax authority, in the following documents (Clause 17 of the Regulation; clauses 83, 84, 87 of the Regulations):

• in the passport of the KKT. It will also contain the password for access to fiscal memory KKT;
• accounting coupon of the cash register;
• accounting book;
• registration card.

You will be given all these documents, except for the registration card. It remains in the tax office and is stored for 5 years after deregistration of the CCP (Clause 88 of the Regulations).

When, in principle, it is required to deregister CCP

But even before switching to online cash registers, you may need to deregister your regular cash register. The above procedure is useful when:

• you plan to sell the cash register;
• service life has expired. By the way, if you use a CRE model that is excluded from the State Register, but the standard depreciation period has not expired, the cash desk can be used further, until the end of the period established by the manufacturer, but not more than 10 years (Letter of the Federal Tax Service of Russia dated 10/22/2014 N ED-4 -2/21910; Law of March 8, 2015 N 51-FZ);
• you are reorganizing the company (for example, from a joint-stock company to an LLC) (Letter of the Federal Tax Service of Russia for Moscow dated May 20, 2010 N 17-15 / 053120);
• your inspection registering CCP is changing due to the relocation of your company (change of residence - with individual entrepreneurs).

Attention! If, in the event of a move, you are forced to deregister a regular cash desk, then you will no longer be able to register it with another inspection. This could only be done before February 1, 2017. Therefore, you will have to acquire an online cash register and register it with the Federal Tax Service;

• you close the EP, at the location of which the CCP was registered;
• you are liquidating the company;
• you lease your cash register to a courier service (Letter of the Federal Tax Service of Russia dated February 20, 2007 N ShT-6-06 / [email protected]);
• you decided to stop using cash registers, since you will issue strict reporting forms to customers;
• CCP is broken, stolen or destroyed (say, as a result of a fire). Moreover, if you deregister a cash register in connection with its destruction or theft (loss), you must additionally submit a document confirming this fact to the IFTS (Clause 86 of the Regulations). It could be, for example:
  • certificate from the Ministry of Emergency Situations about the fire that occurred in the room where the CCP was located;
  • a certificate from the police department containing information on the number of stolen (lost) cash registers, models and serial numbers of cash registers;
  • the conclusion of the CTO on the breakdown of the CCP and / or the impossibility of its further use (Letter of the Federal Tax Service of Russia for Moscow dated 15.08.2012 N 17-15 / 075054).

When the tax authority independently deregisters the cash register

This can happen for the following reasons:

• or information about legal entity excluded from the Unified State Register of Legal Entities (information about the IP - from the Unified State Register of Individual Entrepreneurs) (Subparagraph "b" clause 85 of the Regulations)>;
• or the standard service life of the CCP model, which is excluded from the State Register of CCP, has expired. Then the tax authorities must notify you in writing of the removal of such a cash register from registration no later than the day following the day of expiration of the service life. In this case, no application will be required from you (Clause 19 of the Regulations; subparagraph "a", paragraph 85 of the Regulations).

By the way, if the standard depreciation period expires for a cash register that has not been excluded from the State Register, then this will not be the basis for deregistration of such a cash register by the tax authority unilaterally (Letter of the Federal Tax Service of Russia dated 10.09.2012 N AS-4-2 / [email protected](item 1)).

After the end of the CRE deregistration procedure, you can do anything with the cash register: sell, rent, donate (if someone needs it, of course) or simply put it in the closet. The cash desk, excluded from the State Register, due to the impossibility of its further use, will only be thrown away. But all documentation related to the cash register must be stored for at least 5 years from the date of the end of its use (Clause 14 of the Regulations).

February 2017

In this article, we will look at how to deregister cash registers in 2020. We will figure out whether it is necessary to deregister KKM. Find out when to deregister. Let's analyze Required documents for removal.

Do I need to shoot cash register accounting and in what cases? This question is puzzled by many entrepreneurs and organizations using CCP. Today we will talk about the procedure for deregistration of cash registers: in what cases the cash register should be deregistered, what documents will be required for this, how to check the registration of cash registers with the Federal Tax Service. We will also consider in detail the typical situations of deregistration of cash registers and give answers to common questions.

Who is required to use KKM

According to FZ-54, sole proprietors and legal entities that make settlements with buyers and sellers both in cash and in non-cash form have obligations to use cash registers (KKM). In particular, business entities are required to have a cash register when:

• sale of goods (works, services) to organizations and the public;
• payment of funds in favor of the population and / or legal entities when purchasing goods / services;
• refund to the buyer in case of refusal of the goods;
• receiving money from the seller for the returned goods.

When to deregister KKM

In addition to the obligations to apply the CCP, the federal law No. 54 also regulates the mechanism for registering and deregistering cash registers. According to the law, you should contact the Federal Tax Service to deregister the CCP in the following cases:

1. The cash register has been sold. If you sold your own cash register, it should be deregistered, after which the purchasing company is obliged to register the equipment for itself;
2. The depreciation period of the CCP has expired. Each model of cash registers has its own useful life. In the month following the depreciation expiration period (100% depreciation), the piece of equipment must be deregistered;
3. IP (legal entity) ceased its activities. AT this case we are not talking about a temporary interruption in activity, but about its complete cessation (liquidation, reorganization, closure of an individual entrepreneur, etc.). If you have documents on the closure of the IP (liquidation of the legal entity), then you need to contact the Federal Tax Service to deregister the equipment that was registered with the business entity;
4. The cash register was replaced with another model. If, for one reason or another, you decide to change KKM to another unit of equipment (for example, to more new model), then old apparatus You must deregister in the prescribed manner. Also, the deregistration procedure is provided for cases of replacing faulty equipment with a working one ( faulty cash register is deregistered, the new device is registered for the organization);
5. KKT stolen. A mandatory procedure in case of theft of cash register equipment is deregistration of the cash register. The basis for withdrawal is a certificate issued by the Ministry of Internal Affairs stating that the CCP is wanted;
6. Other reasons why further use of CCP is impossible. In the process of doing business, a business entity may have other situations in connection with which the use of cash registers is not possible. If there are objective reasons and supporting documents, the organization / individual entrepreneur should contact the Federal Tax Service to deregister the cash register.

We remove the CCP from the register: instructions and documents

Removal of cash register equipment from registration, as well as registration of a cash register, is carried out through the Federal Tax Service. Before applying to the tax office, you should prepare the following documents:

Having collected the necessary documents, proceed directly to the procedure for deregistration of the CCP:

Step 2. Transfer of documents to the Federal Tax Service.
To deregister a cash register, you need to contact the FTS body in which the cash register is registered. You can submit documents in any of the following ways:

1. Personally go to the tax office and hand over the documents to the FTS specialist “in hand”. This method is reliable, because you will be sure that the documents are transferred to their destination. In addition, a tax specialist will be able to conduct an initial verification of documents and immediately indicate to you the presence of errors and inaccuracies;
2. Send documents by mail. You can send the collected package of documents by letter through the nearest branch of the Russian Post. Before sending, make an inventory of attachments, and then issue a letter with a notification. Having received the documents, the FTS specialist will put a signature in the spine of the letter, which will serve as confirmation of their receipt;
3. Submit an electronic application. If you have access to the Internet, you can remove the cash register from registration without leaving your home. To do this, register on the State Services Internet resource (gosuslugi.ru) and fill out an electronic application through your Personal Account.

Step 3. Consideration of documents.
The Federal Tax Service is given 5 working days to consider the application and deregister the CCP. During this time, an employee of the fiscal service must contact you to agree on the time and place of taking control readings from the equipment. On the appointed day, in the presence of you and a specialist of the Federal Tax Service, the CTO engineer takes the readings of the CCP. Also, an act is drawn up in your presence.

Step 4. Deregistration of cash registers.
Based on the documents you provided, as well as the KM-2 act, drawn up in your presence, the Federal Tax Service enters into the database information on deregistration of the cash register. You are provided with a passport for a cash register and an accounting coupon for cash registers with marks from the Federal Tax Service on the removal of equipment from registration.

Typical situations

The most common situations for deregistration of CCPs are the termination of business activities associated with the liquidation of an LLC or the closure of an individual entrepreneur. In each of the listed cases, deregistration is carried out in a general manner. At the same time, an extract from Rosreestr on the termination of the activity of an individual entrepreneur or legal entity should be additionally attached to the package of documents.

Another reason for deregistration of cash registers may be the loss of documents for the cash register. In the general procedure, when deregistering a cash register, a business entity should restore the lost documents. If we are talking about the registration certificate and registration card of the CCP, then the individual entrepreneur / legal entity should contact the CTO to obtain duplicate documents. If the registration card is lost, this information should be indicated in the application. Since the second copy of the card is in the Federal Tax Service, where the application is submitted, it is not necessary to request a duplicate card. If the organization has lost the Cashier's Journal, then it is necessary to deregister the cash register on the basis of accounting data and daily Z-reports.

How to check the registration of KKM in the Federal Tax Service

How to deregister KKM: questions and answers

Question #1. IP Kukushkin submitted documents to the Federal Tax Service for deregistration of cash registers. The tax specialist demanded that Kukushkin show the cash register (bring it to the tax office). Are the actions of the FTS legal?

Answer: The requirements of the FTS specialist in this case do not contradict the current legislation. As a rule, tax authorities inspect CCP when taking control readings by a TsTO engineer. However, in exceptional cases, an employee of the fiscal service may require the presentation of a cash register directly to the inspection.

Question #2. IP Solovyov personally handed over to the Federal Tax Service a set of documents for deregistration of cash registers. What for Solovyov is confirmation of the acceptance of documents?

Answer: Having received the documents from Solovyov, the fiscal service officer can issue a receipt on receipt of the papers. If Solovyov draws up an application in 2 copies, then he can keep one of them (with a mark of receipt, date and signature of the responsible employee of the Federal Tax Service) as confirmation.

Question #3. LLC "Kashtan" has an old cash register, which is not used in the conduct of business. What documents need to be submitted to "Kashtan" to deregister the cash register?

Answer: Removal of old cash desks from registration is carried out in a general manner. The fact of non-use of the cash desk in activities is confirmed by the Journal of the teller and the Z-report taken by the employees of the TsTO.

Removal of CCP from tax accounting

In order to remove a CCP from the register with the Federal Tax Service, the following conditions are required:

All data must be transferred to the OFD.

The FN archive must be closed at the checkout.

To do this, it is necessary that the tariff is valid at the checkout (activation code or annual \ quarter \ three-year). A cash register connected to the Internet will transfer previously unsent documents. After that, you can proceed to the procedure for closing the FN archive at the checkout. This is done through the CCP driver installed on the computer to which the cash register is connected, or by a sequence of commands described in the manual for specific model KKT. After the FN archive is closed, you need to make sure that it has been transferred to the OFD and there is no data left at the checkout for transfer to the OFD. If everything is so and the report on the closing of the FN is displayed in the list of checks in the "monitoring cash registers" section, and the cash register itself is in the "FN archive closed" status, you can turn off the cash register and remove the fiscal drive from it.

If in OFD the cash desk is activated by a quarterly, annual or three-year tariff, it is necessary to stop the billing of the cash desk in the "cashier management" section. The rest of the funds will be returned to the balance of the personal account. It can be used to activate another cash desk or make a refund through the accounting department. If the cash register is activated with an activation code, it is impossible to stop the tariff, it is also impossible to transfer it or return money for it.

The fiscal accumulator is subject to responsible storage for 5 years from the date of closing the archive and may be requested by the tax office. The cash register itself, after deregistration of the cash register with the tax office, can be re-registered with a new FN to another organization (the cash register can be sold).

To deregister a cash register with the NFS, you need to go to the taxpayer's personal account on the nalog.ru website and remove the cash register from tax records, this will require data from the closing report (date, time, fiscal sign).

It should be noted that in the Personal Account of the OFD, the status "deregistered" is not displayed, the Federal Tax Service does not return information to the OFD about this state. Thus, the state "FN archive is closed" is final.

For the convenience of navigating through the Personal Account, in the "Cashier Monitoring" section, you can create an additional outlet (button + outlet) and transfer deregistered cash desks to it. The name of such an outlet is arbitrary (example: "removed from the account", "written off" ...). Using a hierarchy of access rights to outlets for users, you can prevent users from accessing such an outlet and its containing cash registers. Thus, LC users will see only active cash desks. Important: - the administrator (the creator of the Personal Account) sees everything outlets and all modules of the personal account system.

There are several options for deregistration of CCPs: when contacting the tax office or through Personal Area on the FTS website. But the tax authorities can do it forcibly. Let's take a closer look, how to deregister online checkout.

The owner can do this on his own initiative if:

• transfers the cash register to another user,
• equipment was stolen or lost,
• the device is broken.

It is necessary to submit an application to the tax office for deregistration of the CCP (form according to KND 1110062) no later than one working day after the transfer or theft is discovered. Take the document in person or send it online. Below on the page is an application template and instructions on how to deregister an online cash register through a personal account on the website of the Federal Tax Service.

Application for deregistration of the online cash register

Please indicate in your application:

• name of the company or full name of the entrepreneur,
• model and serial number of the KKT,
• details of the theft or loss (if any).

The Federal Tax Service made changes to the form of the form (order dated September 7, 2018 No. ММВ-7-20/ [email protected]). You can download from us new pattern application form for deregistration of the CCP.

If the application for deregistration of the online cash desk is submitted by a representative, indicate the details of the power of attorney.

When transferring a cash register to another user, a report on closing the fiscal accumulator must be attached to the application. It can be done through the online checkout menu.

If the CCP is broken or stolen, no report is needed. In this case, it is better to deregister the online cash register as soon as possible. Do it online: this is the easiest and fastest way. Additional documents in case of breakage or theft will not be required. How to deregister a cash register through your personal account - below on the page.

If the equipment worked without data transfer to the OFD (for example, in remote regions), all fiscal data recorded in the drive must be attached.

We recommend deregistering online cash registers through your personal account - it's simple and convenient. To do this, you will need an electronic digital signature. A few steps - and you're done. Next, we will step by step analyze the deregistration of an online cash register through a personal account.

How to deregister a cash register through a personal account

To get started, log in to your personal account on the tax website and open the "Accounting CCP" section.

An application for deregistration of the CCP with the tax office will open. Fill in the date and time of closing the FN, the number of the fiscal document and the fiscal attribute. After that, click the "Sign and send" button - the application will be digitally signed.

After these steps, you will see that the request to deregister the online checkout has been added.

How to find out if KKM has been deregistered or not

After completing all the actions on the site, an alert will appear.

In addition, the tax office within 5 days after receiving the application for deregistration of the online cash register will send a confirmation card through your personal account. You can also come to the IFTS and pick up paper version document.

The tax office can deregister the CCP and forcibly. Let's figure out what to do in this case.

If the deregistration of the CCP occurred at the initiative of the tax authority, you do not need to submit an application. The FTS can do this if:

• there are violations in use - it will be possible to re-register the cash desk after they are eliminated;
• the period of operation of the fiscal drive has expired - it is necessary to transfer the payment data recorded on the FN within 30 days to the tax authorities.
• if an entry is made in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs about the termination of the company or entrepreneur.

Companies on OSNO need to change the FN once every 13 months, and on special regimes (UTII, USN, PSN) - once every 36.